Ballards LLP Chartered Accountants Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH 

Dear Sirs 

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the charity’s financial statements for the year ended 31 January 2023.  These enquiries have included inspection of supporting documentation where appropriate.  All representations are made to the best of our knowledge and belief. 

## **GENERAL** 

1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion. 

2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006. 

3. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 January 2023 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006. 

4. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter under the Charities Act, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view. 

5. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 

6. All the accounting records and related financial information, including minutes of all management and trustee meetings and correspondence with The Charity Commission have been made available to you for the purpose of your work. 

## **ASSETS AND LIABILITIES** 

7. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed as applicable in the notes to the financial statements. 

8. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable. 

9. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. 



## **LOANS AND ARRANGEMENTS** 

10. The charity has not granted any advances or credits to, or made guarantees on behalf of, trustee other than those disclosed in the financial statements. 

## **LEGAL CLAIMS** 

11. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements. 

## **LAWS AND REGULATIONS** 

12. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. 

## **RELATED PARTIES** 

13. Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company and charity law or accounting standards. 

## **SUBSEQUENT EVENTS** 

14. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable. 

## **GOING CONCERN** 

15. We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs.  We have considered a period of twelve months from the date of approval of the f inancial statements.  We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to me made in the financial statements. 

## **GRANTS AND DONATIONS** 

16. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. 

## **RESTRICTED GRANTS AND DONATIONS** 

17. Restricted grants and donations are correctly recorded in the financial statements. 

Yours faithfully 

.............................................................................................................................. 

Signed on behalf of the board of trustees Date 

30 Oct 2023 



Company registration number: CE017732 Charity registration number: 1183752 

## Sikh Your Mind 

A charitable incorporated organisation Annual Report and Financial Statements for the Year Ended 31 January 2023 



## Sikh Your Mind 

||Contents||
|---|---|---|
|Reference and Administrative Details||1|
|Trustees' Report||2|
|Statement of Trustees' Responsibilities||3|
|Independent Examiner's Report||4|
|Statement of Financial Activities||5|
|Balance Sheet||6|
|Notes to the Financial Statements||7 to 13|





## Sikh Your Mind 

## Reference and Administrative Details 

Chairman Trustees 

Dr G Kaur Dr S K Bilkhu (resigned 21 October 2023) Dr S K Bhogal (resigned 21 October 2023) 

Principal Office 173 Oakham Road Oldbury B69 1PZ Company Registration Number CE017732 Charity Registration Number 1183752 Independent Examiner Ballards LLP Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH 

Page 1 



## Sikh Your Mind 

## Trustees' Report 

## Objectives and activities 

## Public benefit 

Sikh your Mind continued the collaboration with Taraki in facilitating student spaces. Collaborations with other mental health organisations to support drop-in clinics. The Women's virtual support group continued for its 3rd year. 

We have been part of focus group discussions with Faith Action for suicide awareness support and have had team members facilitate teaching on spirituality and mental health on Doctorate for Clinical Psychology programmes. 

We have been fortunate to be the recipients of donations via a comedy event in London. We continue to offer support on our telephone line every evening and are in the process of recruiting for further support with this. 

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

30 Oct 2023 

The annual report was approved by the trustees of the charity on ~~....................~~ and signed on its behalf by: 


~~.........................................~~ 

Dr G Kaur Chairman 

Page 2 



## Sikh Your Mind 

## Statement of Trustees' Responsibilities 

The law applicable to charities in England and Wales requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and apply them consistently 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps to prevent and detect fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and the financial information included on the Charity s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements maydiffer from legislation in other jurisdictions. 

30 Oct 2023 

Approved by the trustees of the charity on ~~....................~~ and signed on its behalf by: 


~~.........................................~~ Dr G Kaur Chairman 

Page 3 



## Sikh Your Mind 

## Independent Examiner's Report to the trustees of Sikh Your Mind 

I report on the accounts of the charity for the year ended 31 January 2023 which are set out on pages 5 to 14 . 

## Respective responsibilities of trustees and examiner 

The trustees of the CIO are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## Basis of independent examiner’s report 

My examination was carried out in accordance with the 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 examiner's statement 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act 2011; and 

   - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


...................................... 

Ben Powell MSci ACA Ballards LLP 

Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH 

Date:.... 30 October 2023 ......................... 

Page 4 



## Sikh Your Mind 

## Statement of Financial Activities for the Year Ended 31 January 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|Income and Endowments from:<br>Donations and legacies<br>Charitable activities<br>Total Income<br>Expenditure on:<br>Charitable activities<br>Total Expenditure<br>Net income<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward<br>Note<br>Income and Endowments from:<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Total Income<br>Expenditure on:<br>Charitable activities<br>5<br>Other expenditure<br>6<br>Total Expenditure<br>Net income/(expenditure)<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward<br>13|Note<br>3<br>4<br>5<br>13<br>Unrestricted<br>funds<br>£<br>11,585<br>1,146<br>12,731<br>(11,460)<br>(23)<br>(11,483)<br>1,248<br>1,248<br>7,255<br>8,503|Unrestricted<br>funds<br>£<br>11,371<br>4,808<br>16,179<br>(15,837)<br>(15,837)<br>342<br>342<br>8,503<br>8,845<br>Restricted<br>funds<br>£<br>-<br>-<br>-<br>(23,762)<br>-<br>(23,762)<br>(23,762)<br>(23,762)<br>23,762<br>-|Total<br>2023<br>£<br>11,371<br>4,808|
|---|---|---|---|
||||16,179|
||||(15,837)|
||||(15,837)|
||||342|
||||342<br>8,503|
||||8,845|
||||Total<br>2022<br>£<br>11,585<br>1,146|
||||12,731|
||||(35,222)<br>(23)|
||||(35,245)|
||||(22,514)|
||||(22,514)<br>31,017|
||||8,503|



All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13. 

Page 5 



## Sikh Your Mind 

## (Registration number: CE017732) Balance Sheet as at 31 January 2023 

|Note<br>Current<br>assets<br>Cash<br>a<br>t<br>bank<br>and<br>i<br>n<br>hand<br>Creditors:<br>A<br>m<br>ounts<br>falling<br>due<br>within<br>one<br>year<br>1<br>2<br>Net<br>assets<br>Funds<br>o<br>f<br>the<br>charity<br>:<br>Restricted<br>funds<br>Unrestricted<br>income<br>funds<br>Unrestricted<br>funds<br>Total<br>funds<br>1<br>3|Note<br>Current<br>assets<br>Cash<br>a<br>t<br>bank<br>and<br>i<br>n<br>hand<br>Creditors:<br>A<br>m<br>ounts<br>falling<br>due<br>within<br>one<br>year<br>1<br>2<br>Net<br>assets<br>Funds<br>o<br>f<br>the<br>charity<br>:<br>Restricted<br>funds<br>Unrestricted<br>income<br>funds<br>Unrestricted<br>funds<br>Total<br>funds<br>1<br>3|2023|2022<br>£<br>9,307<br>|
|---|---|---|---|
|||£||
|||9,799<br>||
||1<br>2|(954)|(804)|
|||8,845<br>~~-~~<br>8,845<br>8,845|8,503|
||||~~-~~<br>8,503|
||||8,503|



The financial statements on pages 5 to 14 were approved by the trustees, and authorised for issue on 30 O ~~....................~~ ct 2023 and signed on their behalf by: 

~~.........................................~~ Dr G Kaur Chairman 

Page 6 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## 1 Charity status 

The charity is a charitable incorporated organisation and consequently does not have share capital. 

## 2 Accounting policies 

## Summary of significant accounting policies and key accounting estimates 

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 

## Statement of compliance 

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

## Basis of preparation 

Sikh Your Mind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

## Going concern 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. 

## Exemption from preparing a cash flow statement 

The charity is exempt from preparing a cash flow statement. 

## Income and endowments 

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

## Donations and legacies 

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. 

Page 7 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## Grants receivable 

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. 

## Expenditure 

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. 

## Charitable activities 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## Governance costs 

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. 

## Taxation 

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## Tangible fixed assets 

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

Page 8 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## Depreciation and amortisation 

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: 

## Asset class 

Office equipment 

Depreciation method and rate 33% straight line 

## Cash and cash equivalents 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

## Fund structure 

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. 

## 3 Income from donations and legacies 

|3<br>Income from donations and legacies||||
|---|---|---|---|
|Donations and legacies;<br>Donations from individuals<br>Grants, including capital grants;<br>Grants from other charities<br>4<br>Income from charitable activities<br>Ticket Sales|Unrestricted<br>funds<br>General<br>£<br>11,371<br>-<br>11,371<br>Unrestricted<br>funds<br>General<br>£<br>4,808|Total<br>2023<br>£<br>11,371<br>-<br>11,371<br>Total<br>2023<br>£<br>4,808|Total<br>2022<br>£<br>10,085<br>1,500|
||||11,585|
||||Total<br>2022<br>£<br>1,146|



Page 9 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## 5 Expenditure on charitable activities 

|5<br>Expenditure on charitable activities||||
|---|---|---|---|
|Note<br>Psychology services<br>Governance costs<br>7|Unrestricted<br>funds<br>General<br>£<br>7,290<br>8,547<br>15,837|Total<br>2023<br>£<br>7,290<br>8,547<br>15,837|Total<br>2022<br>£<br>31,539<br>3,683|
||||35,222|



£15,837 (2022 - £11,460) of the above expenditure was attributable to unrestricted funds and £nil (2022 - £23,762) to restricted funds. 

## 6 Other expenditure 

|6<br>Other expenditure|||
|---|---|---|
|Depreciation, amortisation and other similar costs|Total<br>2023<br>£<br>-<br>-|Total<br>2022<br>£<br>23|
|||23|



Page 10 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## 7 Analysis of governance and support costs 

## Governance costs 

|Governance costs||||
|---|---|---|---|
|Accountancy fees<br>Legal fees<br>Other governance costs|Unrestricted<br>funds<br>General<br>£<br>1,033<br>555<br>6,959<br>8,547|Total<br>2023<br>£<br>1,033<br>555<br>6,959<br>8,547|Total<br>2022<br>£<br>804<br>1,450<br>1,429|
||||3,683|



## 8 Trustees remuneration and expenses 

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 

No trustees have received any reimbursed expenses from the charity during the year. 

## 9 Auditors' remuneration 

|9<br>Auditors' remuneration|||
|---|---|---|
|Audit of the financial statements<br>10 Taxation|2023<br>£<br>1,033|2022<br>£<br>804|
||||



The charity is a registered charity and is therefore exempt from taxation. 

Page 11 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

## 11 Tangible fixed assets 

|Cost<br>At 1 February 2022<br>At 31 January 2023<br>Depreciation<br>At 1 February 2022<br>At 31 January 2023<br>Net book value<br>At 31 January 2023<br>At 31 January 2022<br>12 Creditors: amounts falling due within one year<br>Accruals|Furniture<br>and<br>equipment<br>£<br>70<br>70<br>70<br>70<br>-<br>-<br>2023<br>£<br>954|Total<br>£<br>70<br>70<br>70<br>70<br>-<br>-<br>2022<br>£<br>804|
|---|---|---|



Accruals 

Page 12 



## Sikh Your Mind 

## Notes to the Financial Statements for the Year Ended 31 January 2023 

|13 Funds<br>Unrestricted funds<br>General<br>Unrestricted funds<br>Unrestricted funds<br>General<br>Unrestricted funds<br>Restricted funds<br>Restricted funds<br>Total funds|Balance at 1<br>February<br>2022<br>£<br>8,503<br>Balance at 31<br>January 2020<br>£<br>7,255<br>23,762<br>31,017|Incoming<br>resources<br>£<br>16,179<br>Incoming<br>resources<br>£<br>12,731<br>-<br>12,731|Resources<br>expended<br>£<br>(15,837)<br>Resources<br>expended<br>£<br>(11,483)<br>(23,762)<br>(35,245)|Balance at<br>31 January<br>2023<br>£<br>8,845<br>Balance at<br>31 January<br>2022<br>£<br>8,503<br>-<br>8,503|
|---|---|---|---|---|



## 14 Analysis of net assets between funds 

## 15 Analysis of net funds 

|15 Analysis of net funds|||
|---|---|---|
|At 1 February<br>2022<br>£<br>Cash at bank and in hand<br>9,307<br>Net debt<br>9,307|Cash flow<br>£<br>At 31 January<br>2023<br>£<br>492<br>9,799<br>492<br>9,799||
|||9,799|



## 16 Related party transactions 

There were no related party transactions in the year. 

Page 13 



## Sikh Your Mind 

Detailed Statement of Financial Activities for the year ended 31 January 2023 

|Income and Endowments from:<br>Appeals and donations<br>Charitable activities<br>Total Income<br>Expenditure on:<br>Counselling/helpline payments<br>Insurance<br>Accountancy fees<br>Management fees<br>Legal and professional fees<br>Room hire<br>Telephone and fax<br>Total Expenditure<br>Net income<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward|Unrestricted<br>funds<br>£<br>11,371<br>4,808<br>16,179<br>7,290<br>476<br>1,033<br>5,695<br>555<br>119<br>669<br>15,837<br>342<br>342<br>8,503<br>8,845|Total<br>2023<br>£<br>11,371<br>4,808|
|---|---|---|
|||16,179|
|||7,290<br>476<br>1,033<br>5,695<br>555<br>119<br>669|
|||15,837|
|||342|
|||342<br>8,503|
|||8,845|



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SuiteFiles Digitally signed by SuiteFilesDocument Signing Document Signing Date: 2023.10.30 19:31:41 +00:00Reason: Signature requested Location: User IP : 82.42.189.84