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2022-01-31-accounts

REGISTERED COMPANY NUMBER: 09948953 (England and Wales) REGISTERED CHARITY NUMBER: 1168884

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

FOR

NAMDHARI SIKH SANGAT UK

Alchemy Financial Solutions Ltd 19 Edinburgh Drive Staines - Upon - Thames Surrey TW18 1PJ

NAMDHARI SIKH SANGAT UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 16

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The trustees present their annual report and audited financial statements for the year ended 31 January 2021, and confirm the comply with the Charities Act 1993, as amended by the Charities Act 2006, and the Charities SORP 2005.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity include the continued process and policy integration to operate as a single charity having incorporated the individual Namdhari Community charities in 2016.

Key objectives include: -

The objectives are set to reflect and preserve our faith and to actively promote our faith within the community.

The trustees and local management teams meet regularly to ensure the objectives and activities are performed in a consistent manner and also to bring together local communities as well as ensuring the trustees have considered the Charity Commission's general guidance on public benefit and in particular its guidance on the advancement of religion for the public benefit.

Public benefit

The Trustees are aware of the Charity Commission's guidance on public benefit reporting as set out in the Charities Act 2011. The Trustees believe that its objectives and activities of promoting the spiritual and moral advancement of humanity are for the general benefit of the public.

Due to the impact of COVID-19 pandemic, the local management teams have had to adapt their services to the community to ensure the safety of our members and volunteers whilst supporting the local needs.

Page 1

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Through the majority of this reporting year, our services were disrupted by the impact of COVID-19 as we, as with all organisations, had to close the centres at the height of the pandemic. However, the UK and local committees met regularly (virtually) to discuss the effects of the pandemic and how the community needs can be met. These actions were acted upon and amended as demands and concerns changed - community members were personally called to enquire about their wellbeing and any specific needs. Virtual groups were set up to ensure the community were aware of effects of the pandemic and the requirements as laid out by the government via a special team of health care professionals from the community. These volunteers provided regular (weekly) updates, which were shared with the community by virtual means.

All services aligned to focus on delivery of essential services and support to all across the community to prepare and supply food and essential items for people who were self-isolating or shielding. Our East London centre, which is used by our Food4All division, become a larger hub of food preparation and delivery across London and the South East to the wider communities and was also used in providing meals to the newly formed Nightingale Hospital in ExCeL, London as well as to the emergency services.

Specific attention was given to support bereaved families during the pandemic in arranging funerals, prayer arrangements and general family support.

The charity continues to work with local management and seek areas where improvements from lessons learnt, can be incorporated. Local centres carry out a wide range of activities in pursuance of its charitable aims and excellent work has been undertaken where individual management teams have worked together and have brought the same events - in virtual format - in a consistent manner. The trustees believe that these provide benefit to those who join us in prayer and worship, as well as to the wider communities.

Page 2

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Regular reviews take place to seek further improvements in deliverability of programmes the community were used to. Whilst, the congregations could not physically attend each religious or social event in each region, these were prepared and presented virtually each weekend. There was a significant increase in the numbers joining virtually (from UK and Ireland but also from other countries) as well as volunteers supporting the management teams.

Virtual functions were succinct, informative and entertaining for the community and to cater for the needs of the entire community equally - young and old alike. There was an increase participation by the community members.

Throughout the year, we actively encouraged community participation and were open to suggestions for improvement, and endeavored to ensure that the committees and programme organisers took constructive criticism on board for future events. Our continual aim is to "take stock" from these unprecedented times by assessing and re-assessing the organisation of virtual events, in order to ensure that future events are appropriately managed and are successful.

Having a single communication platform (monthly conference calls, single communication groups) has seen consistent information sharing and has enabled the communities to share ideas and operate as one nationwide community and similar platforms have been adopted by the Namdhari communities in other parts of the world.

During the year, we have welcomed His Holiness Sri Satguru Uday Singh Ji, the Spiritual Head of the Namdhari Sikhs, to specifically address and give guidance to the UK congregation via a video link. A number of international virtual programmes were arranged in the presence of His Holiness and the UK community was active participants..

Our tagline of "Truthful Living, Caring for All" has been prevalent during the year and guidance was sought from His Holiness to fulfill it.

Other religious festivals included:

The community centres provide a valuable educational and recreational resource to all in the local community leading to research on timelines and historical facts on the Sikh Gurus.

Page 3

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

ACHIEVEMENT AND PERFORMANCE

Virtual classes in Punjabi, classical music and the recital of the Sri Guru Granth Sahib and the Dasam Granth Sahib are held on a regular basis, and are open for all the community.

Various virtual "family funday" gatherings are hosted for quiz, movie and cookery class nights with funds raised t for charities - e.g. Macmillan Cancer Research Charity, Food4All community kitchen and mental health wellbeing.

Community activities

ACHIEVEMENT AND PERFORMANCE

The trust board and, especially the Management Committees have worked as a collective team and have attended various virtual interfaith and wider community events throughout the year to promote, maintain and respect external relations as well as giving support during the pandemic.

Whilst our 5 centres remained closed for most of the year, to provide a valuable educational and recreational resource to all in the local community was done virtually.

Some of our , kitchens were used to making and delivering meals to the wider local community.

Virtual classes in Punjabi, classical music and the recital of the Sri Guru Granth Sahib are held at our centres on a regular basis, and are open to all in the local community.

Page 4

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

ACHIEVEMENT AND PERFORMANCE

Other activities during the year

Macmillan Cancer Research charity events.

A project was undertaken to help this national organisation, which has helped many of our Sangat members in the UK. The Sangat from all 6 regions (including Ireland) participated in the event with great enthusiasm, with local events to raise funds. Leaflets in English and Punjabi have been distributed to the Sangat to help them understand this illness in terms of its signs and symptoms and also in what help is available.

Sri Satguru Uday Singh Ji's Visit to the UK

A youth led project to learn and share this history of Sri Satguru Gobind Singh Ji and Sri Guru Hari Singh Ji through presentations, research, and information videos made marking key historical facts, timelines created and displayed in all centres.

East Africa Famine Appeal

With Sri Satguru Ji's blessings an appeal was put forward to the Sangat and a strategy developed to collect funds to help those affecting by this severe drought. Working in conjunction with the Namdhari Sangat in Kenya, the strategy Other activities during the year

Macmillan Cancer Research charity events.

A virtual project was undertaken to help this national organisation, which has helped many of our Sangat members in the UK. The Sangat from all 6 regions (including Ireland) participated in the event with great enthusiasm, with local events to raise funds. Leaflets in English and Punjabi have been distributed to the Sangat to help them understand this illness in terms of its signs and symptoms and also in what help is available.

East Africa Famine Appeal

With Sri Satguru Ji's blessings an appeal was put forward to the Sangat and a strategy developed to collect funds to help those affecting by this severe drought. Working in conjunction with the Namdhari Sangat in Kenya, the strategy was to centrally collect donations via Virgin Money donations page with a short video highlighting the issues and to raise awareness.

Following on from food and water distribution, work has continued in looking at a sustainable project to provide water - e.g. water bore holes.

Shoebox Appeal - an initiative by young children to donate an item (e.g. a toy) to the children in the villages in the affected areas.

This was shared with our community worldwide and the Sangat encouraged to donate towards the cause.

Food4All

A fantastic initiative to prepare and distribute free vegetarian food to about 400 plus homeless people on a weekly basis in London. This initiative is being widened to our regional centres. The food preparation was prepared in the Gurdwara kitchens under strict COVID-19 regulations.

Other events include. The preparation and distribution of Christmas Baskets for families in need and supported by SureStart, FoodCycle & Foodbanks.

Jagjit Arts

A revamped organisation inspired by Sri Satguru Jagjit Singh Ji in presenting music and arts concerts and events for all encompassing the rich musical heritage and providing a platform for up and coming artists. A series of virtual successful musical Bethaks, concerts, workshops and classes have taken place.

FINANCIAL REVIEW

Reserves policy

The trustees have met with each of the community's management committees to understand the financial management. Key areas under continuous review are to ensure that going forward we benefit from economies of scale (e.g. buildings insurances, bank charges, utilities, etc.) and also start budgetary planning over short term (e.g. maintenance) and longer term (property development, charity events, the long term effects of COVID-19, etc.).

Page 5

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Namdhari Sikh Sangat UK is a charitable company and was incorporated at Companies House on 13th January 2016. The company's registration number is 9948953 and is governed by Articles of Association, which are part of the registration of the charitable company at Companies House.

Furthermore, Namdhari Sikh Sangat was recognised as a charity and entered onto the Register of Charities with the Registration Charity Number 1168884 on 23rd August 2016.

By way of background, the new charitable company in the process of amalgamating the individual charities within the Namdhari Community of UK in order to bring operational efficiencies and economies of scale. To bring greater scope to provide support and development, get greater flexibility and greater financial leverage and to make it easier to manage.

The charities in the process of amalgamating into the Namdhari Sikh Sangat UK (Reg. No. 1168884), include: Namdhari Sangat UK (Reg. No. 268305) Namdhari Sikh Sangat Southall (Reg. No. 1092824) Namdhari Sangat (Reg. No. 516560) - Birmingham Namdhari Sikh Community Leicester (Reg. No. 1117808)

Excellent management teamwork has been demonstrated to improve on all aspects of policies and procedures and also to enhance operational policies and bring in improvements for the future.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

09948953 (England and Wales)

Registered Charity number

1168884

Registered office

Unit 6 Balfour Business Centre Balfour Road Southall Middlesex London UB2 5BD

Trustees

Mr Harminder Singh Chana Mr Rashpal Singh Bhatti Mr Gurmukh Singh Roopra

Company Secretary

Page 6

NAMDHARI SIKH SANGAT UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner Inderjot Matharu FCCA Alchemy Financial Solutions Ltd 19 Edinburgh Drive Staines - Upon - Thames Surrey TW18 1PJ

Approved by order of the board of trustees on 31 October 2022 and signed on its behalf by:

Mr Harminder Singh Chana - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NAMDHARI SIKH SANGAT UK

Independent examiner's report to the trustees of Namdhari Sikh Sangat UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Inderjot Matharu FCCA Alchemy Financial Solutions Ltd 19 Edinburgh Drive Staines - Upon - Thames Surrey TW18 1PJ

31 October 2022

Page 8

NAMDHARI SIKH SANGAT UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2022
Unrestricted
fund
£
181,794
123,922
57,872
1,423,361
1,481,233		 2021
Total
funds
£
198,287
100,733
97,554
1,325,807
1,423,361

The notes form part of these financial statements

Page 9

NAMDHARI SIKH SANGAT UK

BALANCE SHEET 31 JANUARY 2022

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
8
NET ASSETS
FUNDS
10
Unrestricted funds
TOTAL FUNDS		 2022
Unrestricted
fund
£
506,473
30,500
997,326
1,027,826
(19,849)
1,007,977
1,514,450
(33,217)
1,481,233
1,481,233
1,481,233		 2021
Total
funds
£
511,600
22,500
952,391
974,891
(16,050)
958,841
1,470,441
(47,080)
1,423,361
1,423,361
1,423,361

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 10

NAMDHARI SIKH SANGAT UK

BALANCE SHEET - continued 31 JANUARY 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2022 and were signed on its behalf by:

Mr Harminder Singh Chana - Trustee

The notes form part of these financial statements

Page 11

NAMDHARI SIKH SANGAT UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Depreciation - owned assets 6,227 6,214

continued...

Page 12

NAMDHARI SIKH SANGAT UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2022 nor for the year ended 31 January 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2022 nor for the year ended 31 January 2021.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

5.

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
COST
At 1 February 2021
Additions
At 31 January 2022
DEPRECIATION
At 1 February 2021
Charge for year
At 31 January 2022
NET BOOK VALUE
At 31 January 2022
At 31 January 2021		 Freehold
property
£
523,758
-
523,758
20,950
5,238
26,188
497,570
502,808		 Unrestricted
fund
£
198,287
100,733
97,554
1,325,807
1,423,361
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
11,299
905
535,962
-
1,100
1,100
11,299
2,005
537,062
3,101
311
24,362
819
170
6,227
3,920
481
30,589
7,379
1,524
506,473
8,198
594
511,600

continued...

Page 13

NAMDHARI SIKH SANGAT UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022

6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Other debtors
30,500
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Amounts owed to group undertakings
5,650
Accrued expenses
14,199
19,849
8.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022
£
Bank loans (see note 9)
33,217
9.
LOANS
An analysis of the maturity of loans is given below:
2022
£
Amounts falling due between two and five years:
Bank loans - 2-5 years
33,217
10.
MOVEMENT IN FUNDS
Net
movement
At 1.2.21
in funds
£
£
Unrestricted funds
General fund
1,423,361
57,872
TOTAL FUNDS
1,423,361
57,872
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
181,794
(123,922)
TOTAL FUNDS
181,794
(123,922)		 2021
£
22,500
2021
£
5,650
10,400
16,050
2021
£
47,080
2021
£
47,080
At
31.1.22
£
1,481,233
1,481,233
Movement
in funds
£
57,872
57,872

continued...

Page 14

NAMDHARI SIKH SANGAT UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.2.20
£
1,325,807
1,325,807		 Net
movement
in funds
£
97,554
97,554		 At
31.1.21
£
1,423,361
1,423,361

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
198,287
(100,733)
97,554
198,287
(100,733)
97,554

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.2.20
£
1,325,807
1,325,807		 Net
movement
in funds
£
155,426
155,426		 At
31.1.22
£
1,481,233
1,481,233

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
380,081
(224,655)
155,426
380,081
(224,655)
155,426

Page 15

continued...

NAMDHARI SIKH SANGAT UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2022.

Page 16