## **Guru Nanak Gurdwara, Prospect Street, Huddersfield**
**Trustees’ Annual Report and Accounts**
**For the period 7th May 2021 to 30[th] April 2022**
## **Reference and administrative details**
Charity Name: Guru Nanak Gurdwara, Prospect Street, Huddersfield Charity Registration Number: 1176712
Correspondence Address: Prospect Street, Huddersfield, England, HD1 2NX
## Trustees:
Jarnail Singh Uppal (President) Lakhvinder Singh Johal (Senior Vice President) Mohinder Kaur Kang (Vice President) Jasbir Singh Mahil (General Secretary) Balhar Singh Sandhu (Assistant General Secretary) Inderpal Singh Randhawa (Stage Secretary) Paramjit Singh Punia (Assistant Stage Secretary) Harjinder Singh Johal (Treasurer) Balwinder Singh Pawar (Senior Assistant Treasurer) Rajdeep Singh Randhawa (Assistant Treasurer) Jaswant Singh Sohanpal (Education Secretary) Sewa Singh Khela (Assistant Education Secretary) Makhan Singh Sadhra (Social & Cultural Secretary) Piara Singh (Storekeeper) Jaswinder Kaur Sohal (Assistant Storekeeper) Kundan Singh Aujla Rajinder Kaur Bhullar Mukhtiar Singh Hans Santokh Singh Johal Stephen Singh Mattu Dr Jasbinder Singh
## **Structure, governance and management**
## **Governing document:**
CONSTITUTION ADOPTED 10 SEP 2017 AS AMENDED BY RESOLUTION DATED 14 JAN 2018
The Gurdwara is managed by a Management Committee, who are also the charity trustees. The Committee is helped by numerous volunteers, without whom it would be impossible to run the Gurdwara. In addition to the 21 Trustees of the charity, there are 3 separate “holding trustees” who hold the properties of the charity.
The “holding trustees” are appointed for a 4 year term by the committee but must be approved by the Sangat. The Management committee (charity trustees ) is chosen every 2 years in April, usually by an election by registered members of the Gurdwara.
The management committee meets at the beginning of each month to discuss any ongoing issues as well as planning for the future. Sub-committees are formed when required.
## **Objectives and activities**
The Guru Nanak Gurdwara, Prospect Street, Huddersfield was built in 1975 in response to the increase in the Sikh population of Huddersfield and surrounding districts. Prior to 1975, the Gurdwara was a small building on Elmwood Street, Huddersfield.
The present Gurdwara was built with donations from the congregation. The Gurdwara was registered as a charity with the Charity Commission on 17 January, 2018. The Gurdwara serves the Sikh Community of Kirklees and Calderdale.
The charity's objects are, for the public benefit, to advance the Sikh religion, in particular but not exclusively in Huddersfield by:
- ➢ managing and running the Gurdwara according to the Sikh rites (Sikh Rehat Maryada);
- ➢ arranging for the celebration of Birthday, Martyrdom day and anniversaries of Sikh Gurus with great dignity and reverence;
- ➢ arranging for marriage ceremony according to the Sikh rites and the prevailing law of this country;
- ➢ the holding of prayer meetings, readings from the guru granth sahib (scriptures), lectures, teachings;
- ➢ arranging for the teaching of Punjabi for interested Sikhs and other students and to promote sports, youth clubs and social organisations; and
- ➢ providing public celebrations of religious festivals.
When planning our activities for the year, the trustees have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable Sikhs living in Huddersfield and Calderdale to practise their Sikh faith by providing buildings and resources so the following activities can take place:
- Daily Prayers each day, in the morning and evening
- Provision of Langar daily
- Sikh wedding ceremonies, blessings and funeral services
- Celebration of Birthdays, Martyrdoms of Sikh Gurus and other key events of the Sikh religion
- Specific Religious services (e.g. Akhand Paath) requested by individual families
During the reporting period, Covid restrictions were largely eased; threfore the Gurdwara was open throughout the reporting period and congregation numbers began to reach pre-covid levels. This is reflected in the income for the reporting period. However, income from the car park was significantly reduced as people continued to work from home. We were also able to celebrate Bandi Chor Diwas, Lohri and Vaisakhi as well as other special occassions in the same manner as in pre-Covid times.
The Gurdwara runs a **Punjabi School** at weekends, attended by over 150 children. The school teaches children Punjabi language, Sikh religion and culture.
The school is housed in its own building adjacent to the Gurdwara building and is run by 10 teachers and 2 of the Gurdwara trustees. A library, housed in the Gurdwara, is provided to be used by children and the congregation.
However, the school was closed from 28[th] March, 2020 in line with Government restrictions due to Covid. It reopened on 9[th] Oct 2021. There were 160 students at time of the school closure. When the school reopened, the number of students dropped to 105.
There were no formal exams in summer 2021 due to Covid restrictions and no pupils were awarded any teacher assessed grades.
All our services are available to the public in general but most of the users are from the local Sikh Community. In line with the teachings of the Sikh Gurus, everyone is welcome in the Gurdwara.
As well as the provision of religious services, the Gurdwara provides a place for people, especially the elderly, to meet and socialise after the religious services while sharing Langar. There is a women’s group that meets every Monday for prayers and Kirtan. There is a group of worshippers who meet on Wednesday evenings for worship.
Everything is provided free to the congregation and the running of the Gurdwara is funded by donations from the congregation, income from the car park and Gift Aid.
Visits from local primary schools and scout groups are now getting towards normal levels.
Each year, the Gurdwara is represented at Remembrance Day ceremony in Kirklees.
## **Achievements and performance**
During the reporting year, the Gurdwara has been open to the congregation and the general public in line with Government restrictions due to COVID.
A new Management Committee was elected unopposed and took over in May 2021. Some of the committee members were members of the previous committee and this ensured continuity in the running of the Gurdwara.
Two of the “holding trustees” were replaced. The current “holding trustees” are:
Karnal Singh Johal Ragwinder Singh Bassi Sukhdev Singh Dhanda
Also, Mr Lakhwinder Johal was replaced as auditor by Mr Bawa Singh Bogar. Changes to signatories to bank accounts were also made in light of change of committee. Applications were made and 2 visas granted for priests from India.
A number of improvements to the Gurdwara infrastructure were made; Details of these are given below:
Carpets were replaced throughout the Gurdwara at a cost of over £20k. One of the central heating boilers was replaced.
Langar is prepared and served from a dedicated kitchen run by volunteers from the congregation. We are lucky that we have a dedicated group of volunteers, majority of them women, who cook and clean daily.
We have 2 Granthi (priests) who read the prayers and perform all the religious functions.
## **Financial Review**
The Gurdwara currently does not have a reserves policy. It has an overdraft arrangement with its bank, which currently allows the Gurdwara access to an overdraft facility of £50000. However, this facility is rarely used. In addition, some members of the congregation loan the Gurdwara monies interest free. The total amount of these at the end of the financial year was £127,700. Despite COVID, the Gurdwara had savings of £171,487.00 after allowing for the loans from the Congregation. The closing balances in the accounts are from bank statements dated 27[th] April 2022 whereas expenditure is up to 30[th] April, 2022. Therefore some expenditure will not have been charged to the bank accounts (i.e cheques written but not yet cleared).
The charity expenditure was spent solely on the upkeep of the Gurdwara, staff wages and charitable activities listed above.
The Gurdwara owns outright 2 buildings and these can be used as security against bank loans if needed. Currently, the Gurdwara income is sufficient to cover the expenditure. As the Gurdwara is now registered as a charity, we get over £10k per annum from HMRC as Gift Aid. The current trustees control expenditure such that the overdraft facility with the bank has not been used in the last 5.5 years.
Gurdwara Accounts are examined by 3 independent examiners every 6 months and a summary of the accounts is announced to sangat as well as being posted on a notice board in the Gurdwara.
The independent examiners were:
Mr Ranjit Singh Sohal Mr Lakhvinder Singh Johal Mr Hardev Singh Ghakal
Approved by the Trustees at their meeting on 4[th] February, 2023 and signed on their behalf by Dr Jasbinder Singh.
## **Independent Examiners Report to the trustees of Guru Nanak Gurdwara, Prospect Street, Huddersfield.**
We report on the accounts for the year ended 30[th] Apri, 2022.
## **Respective responsibilities of trustees and examiners**
The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is our responsibility to:
examine the accounts (under section 43 of the Act),
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act), and
to state whether particular matters have come to our attention.
## **Basis of independent examiners report**
Our examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiners statement**
In the course of our examination, no matter has come to our attention:
1. which gives us reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or
2. to which, in our opinion, attention should be drawn in order to enable a proper understanding the accounts to be reached.
Ranjit Singh Sohal 18A Edgerton Green, Huddersfield, HD1 5RD
Lakhvinder Singh Johal
9 Prince Wood Lane, Huddersfield, HD2 2DG
Hardev Singh Ghakal
9 Heaton Road, Huddersfield, HD1 4HX
5th February, 2023 (We are sorry to report that Mr Ghakal passed away a few weeks before the submission of this report)
**Charity Name No (if any) Guru Nanak Gurdwara, Prospect Street, Huddersfield 1176712**
# **Recei ts and a ments accounts p p y**
## **CC16a**
|**For the period**
**from**|07/05/2021
Period start date|**To**|30/04/2022
Period end date|
|---|---|---|---|
## **Section A Receipts and payments**
**Unrestricted Restricted Endowment Total funds Last year funds funds funds to the nearest to the nearest £ to the nearest £ to the nearest £ to the nearest £ £**
## **A1 Receipts**
|**A1 Receipts**|**esce**
**funds**
**to the nearest**
**£**||**esce**
**funds**
**to the nearest £**||**owe**
**funds**
**to the nearest £**||**Total funds**
**to the nearest £**||**Last year**
**to the nearest £**|
|---|---|---|---|---|---|---|---|---|---|
|Donations|**208,084**||**-**||**-**||**208,084**||**120,923**|
|Refund from utilities|**3,196**||**-**||**-**||**3,196**||**12,121**|
|Carpark income|**10,495**||**-**||**-**||**10,495**||**8,379**|
|HMRC Gift Aid|**7,076**||**-**||**-**||**7,076**||**14,350**|
|Loans from congregation members|**24,000**||**-**||**-**||**24,000**||**38,000**|
|Insurance Claim|**8,500**||**-**||**-**||**8,500**|||
|Covid BI insurance|||**-**||**-**||**-**||**25,000**|
|Compensation from bank|**50**||**-**||**-**||**50**|||
|**_Sub total_**_(Gross income for_
_AR)_|**261,401**||**-**||**-**||**261,401**||**218,773**|
|**A2 Asset and investment sales,**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|**(see table).**||||||||||
||**-**||**-**||**-**||**-**|||
||**-**||**-**||**-**||**-**||**-**|
|**_Sub total_**|**-**||**-**||**-**||**-**||**-**|
|||||||||||
|**_Total receipts_**|**261,401**||**-**||**-**||**261,401**||**218,773**|
|||||||||||
## **A3 Payments**
||**A3 Payments**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|CCXX R1 a|Expenditure, inc priest wages|164935.16
989.88
19000
5400|**-**||**-**||**164,935**||**81,889**|
||Bank interest and charges||**-**||**-**||**990**||**843**|
||Loans repaid to congregation members||**-**||**-**||**19,000**||**10,000**|
||Teachers wages||**-**||**-**||**5,400**||**1,260**|
||Donation O2 concentrators
ccounts(SS)||**-**
1||**-**||**-**||**20000**|
|Exam fees|||**-**||**-**||**-**|||
|---|---|---|---|---|---|---|---|---|---|
||||**-**||**-**||**-**|||
||||**-**||**-**||**-**|||
||||**-**||**-**||**-**|||
|**_Sub total_ **|**190,325**||**-**||**-**||**190,325**||**113,992**|
|||||||||||
|**A4 Asset and investment**
**purchases, (see table)**||||||||||
||**-**|||||||||
||**-**|||||||||
|**_Sub total_ **|**-**||||||||**-**|
|**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**||||||||||
||||||||||**113,992**|
|||||||||||
||**71,076**||**-**||**-**||**71,076**||**104,781**|
||**-**||**-**|
|**-**||**-**||**-**|
||||**-**||**-**||**-**||**111,945**|
||**71,076**||**-**||**-**||**71,076**||**216,726**|
CCXX R2 accounts (SS)
2
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**B3 Investment assets**
ccounts (SS)|Barclays a/c 00828203 (27/4/22)
Barclays a/c 30934070 (27/4/22)
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|Barclays a/c 00828203 (27/4/22)
Barclays a/c 30934070 (27/4/22)
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|---|---|---|---|
||||**284,225**||**-**||**-**|
||||**14,963**||**-**||**-**|
||||||**-**||**-**|
||||**299,187**||**-**||**-**|
||||||||OK|
||||||||**Endowment**
**funds**
**to nearest £**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||**Details**||**Fund to which**
**asset belongs**||**Cost (optional)**||**Current value**
**(optional)**|
||||||**-**||**-**|
||||||**-**||**-**|
||||||**-**||**-**|
||||||**-**||**-**|
||||||**-**||**-**|
||**Details**||**Fund to which**
**asset belongs**||**Cost (optional)**||**Current value**
**(optional)**|
||3||||**-**||**-**|
**B4 Assets retained for the** CCXX R3 accounts (SS) **h it ’**
## **charity’s own use**
## **B5 Liabilities**
Signed by one or two trustees on behalf of all the trustees
|**-**||**-**|
|---|---|---|
|**-**||**-**|
|**-**||**-**|
|**-**||**-**|
|**-**||**-**|
|**-**||**-**|
|**-**||**-**|
|**-**||**-**|
|**Details**|**Details**|**Fund to which**
**liability relates**|**Fund to which**
**liability relates**|**Amount due**
**(optional)**|**Amount due**
**(optional)**|**When due**
**(optional)**|
|---|---|---|---|---|---|---|
|Security held||Unrestricted||**-**|||
|Loans from congregation members||127700||**-**|||
|||||**-**|||
|||||**-**|||
|||||**-**|||
Date of Signature Print Name approval Dr Jasbinder Singh 04/02/2023
CCXX R4 accounts (SS)
4
## **Independent Examiners Report to the trustees of Guru Nanak Gurdwara, Prospect Street, Huddersfield.**
We report on the accounts for the year ended 30[th] Apri, 2022.
## **Respective responsibilities of trustees and examiners**
The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is our responsibility to:
examine the accounts (under section 43 of the Act),
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act), and
to state whether particular matters have come to our attention.
## **Basis of independent examiners report**
Our examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiners statement**
In the course of our examination, no matter has come to our attention:
1. which gives us reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or
2. to which, in our opinion, attention should be drawn in order to enable a proper understanding the accounts to be reached.
Ranjit Singh Sohal 18A Edgerton Green, Huddersfield, HD1 5RD
Lakhvinder Singh Johal
9 Prince Wood Lane, Huddersfield, HD2 2DG
Hardev Singh Ghakal
- 9 Heaton Road, Huddersfield, HD1 4HX
5[th] February, 2023 (We are sorry to report that Mr Ghakal passed away a few weeks before the submission of this report)