THE CENTRAL GURDWARA (BRITISII ISLES) IA)NDON KHAISA JATHA FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 DECEMBER 211211 Charity rwstration numi*r". 258324 THE CENTRAL GURDWARA (BIUTISH ISLES) LONDON KHALSA JATHA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 COPUENTS PAGE Report of the Managing Trustees Independent Auditors report Committees Approval of Financial statement StratLmcnt of binancial Activities Balance gh¢¢t Notes to the financial statements 9-10 The Central Gurdwara British Isle5 ndon KIMlsa Jatha rt of the Man4 Trn$tees For the ear endin 31 December 2020 The Twstees and ManageTnent Comwnillee has ple&sure in .%ubmittin8 its R41ort to the Membus. together with the Financial SiatrmenL% of the Temple for the ytar ending 31 JkceTnber 2020. Tnir(xlu¢tion and Prin ActlVL The Central Gurdwara London i.4 a chariry locaitd Jn and primarily ihe Sikh community. The Central GuTdwara London. also known the Khalsa Jaiha is a rcli8iou5 chariry centred on the Sikh faith. All aspects of the Kha]sa Jaiha operations and management are prernised on ibc foundaiions of Sikh ieachin&s aT￿ principl&s. Whil%1 our primary objective i& io enable thLK¢z of a Sikh heritage aTwJ Sikh commitment with a place of wor$hip, sangat Icon8re8aiionl and langar (Commun￿ kiichen arul f(x)dl. the Khalsa Jatha prides itself on bNng iblc to extend its building and i15 volunle¢ts' lime to all members of the local and wid¢r Community. The following Trustees and Manag¢meni Commiiiee Meml*r5 who were appoin￿1 andlor reap￿int￿l at)d hcld office from 9 June 2013 tn 29 F¢h 2020.. Rajindcr Singh Bhasin- Prt8idcnl Bh&i Ch4Liillr Singh Virk- Vice Pr￿ident Taranjil Sjngh Chadha- General Secrewy Kuljil Singh (iula¢i- As5i51ani General S¢ereiary Narindu Sin¥h Ahluwalia- FinanLe Se¢rt¢ary Rojinder Singh Bukshi - Provisions Sccrctdry Jasbir Sin&Th Ghai- Building Mainicnancc pcrson Jagrniiil Singh Gill dssisiin¥ Ji￿b]r Singh Cjhai and advi51r io ihe commiiie£ Ja%pdl Singh Anand- Culiurai and SuLial ￿reIary Pawan Kaur Arora- Mairimony Secretary Bhai Flhagwani Sin8h- l)haram ParchaT J&swindeT Singh Alg C.Dmpuier security Gurpreet Singh Analld - Youth Aeiiviii&s Raj Singh Narulu- Assisiani Finance Secreiary Pamml l GurwindcT Kaur l RaThdhawa- H¢￿th Wellbeing St￿￿ary The following 15 Tnjslces and Man4g¢meni Commiiiee Members who wue a￿￿InIed andlor reappx)inied and held office since I March 2020 as el¢clion h&% lakcn place on l Mar¢h JJe'. Gurprecl.%ingh Anand- Prtsident J&%vinder.Singh Alg Vicc President Manpaal %ingh Anand - Generdl.Stcreiary Ramneek Kaur- Asslstani Gentral Sccrei Sukhbindcr Singh Paul - Finance Secretary Ranbir Singh AIB- As515tanL Finance Secrnary Charanjir Singh Bansal - S(Kial & Cultural Secretsry Mandip Singh Sohal - Eduraiion Secretary Harvindcr Kaur Dulku - Health & Wellbting Manjeei Kaur Gill - Provisions Se¢Teiary Preea Hayre- Mairimonial Se¢ie¢ary (res￿￿¢￿ Sqmembu ￿11} Harmnhan Singh Puri - Property Se¢rei Rajvinder Singh Jagdev- Fundraisin8 Gurvjndcr Kaur Randhawa- Dharam Par¢hai Secrtrary SA¢pal Singh Choudry- Librarian Aims and Ob ectives In addition to our airns and objeetives as defined in our constitution, the Khal￿ Jatha set out its ain)s and objectives, as follows.. Practice of 8ikhism.' to provide facilities to enable followers of the Sikh religion to prnctise th¢ir faith in a convenicnt and Conducive ¢nvironment in ￿0[da￿Le to Sikh Gumiai i.e.. the principles and ￿1¢$ laid down by the Tcll Gurus and Sri Guru Granth Sahib (the Holy Scriptures) 2. Celebration of Sxkhism and Sikh Beliefs-. to hold key events to highlight events on the Sikh calendar. 3. Focus on education: ensuTe the ch8rity delivers education Im both religious ideolo8y and Punj¥bi laDguage and providing opportuniti¢s for the distribuiion of non-f8lth inforn)ation and ¢ducation. 4. Community Focus and Public Benefit.. focuB OD the (x>mmunity int¢gration div¢tsity. 5. Improve the Khalsa Jatha faciliti¢s.' increase the facilities and Lapacily of the Khalsa Jatha building. A key measurem¢ni for th¢ Management Committee as to their perf0rn18nce over the y¢ar is how Llosely we managed to deliver to our objectivcs and to th¢ wishes of th¢ Sangat (congregaiion). ct The Gurdwara is open daily between 5.30 am to 9.00 pm. Daily morning and evenin8 s¢rvice arc conducted inside thc Gurdw￿ SLfvicog dnd other pra¢li¢Ls according io the Sikh Rchit Maryad8 (Sikh Cnde of Canduci) arL performed fur w¢ddings, birihdays. Dame-givin8 cercmonie5. fun¢rals or any other occ&sions 8ccording the n¢¢ds of worshippers throughout lh¢ year. Regular daily scrvIce￿praycrS 8r¢ conducted al the following limes.. 6.00 am 10 7.30 am ( Nit-N¢m I 6.00 pm lo 7.30 prn. (RchrA8. Ev¢ning rendcrsng) Ouru-k8-Langar (free kitrhen for All) was Support￿ and kept rnrtning thTOU8houl thc Ye￿ 98 is required by Sikh code of conduct. clcbr ikhi The Khal￿ Jatha cclebratcd 011 malli cvcnts on the Sikh calcndar. All thc major CJurupurab818pc¢ial rcligious annivcrsaric81 we celebra￿￿ thes¢ includcd.. (i) Avlaar Gutpurab Gunl Gobind Singh J¢¢ (ill Vaisakhi (Birthday of Khalsa) lili) Shahccdi Purdb Ciuru Arjan D¢v Jee liv) l)iwaliA3ondi Chhor l)iva8 {vl Avlaar GurpuTab Guru Nanak Dew Jee (vi) Shaheedi Purab Cjuru Teg Bahadur Sahib Jce (vill Sahib7adae Shahc¢di Purab Iviiil Sangrand servLce8 were held at th¢ 5t8rt of ¢￿h month The Khalsa Jatha hold5 Punjabi classes in the prcmi8cs every Sunday. An av¢ragc of 25 %ludenis aiicnd and we have 3 Icaehing 5tal'f. Evcry ieaLher Lomman(ts 8utTicient Punjabi languagc Skills to bc able to teach childrcn up to A level standard. In addition to Punjabi language teachin8, th¢ Khalsa Jatha provides educational and le4rning classe5 for.. Kirtan ¢la85es, classical Sikh hymns reLitals b. Tabla and Harnonium ¢las5e5, Icarning to play the Indian drums and hamonium Cooch trips are Org￿lSed to vaTiOUS places for the benefit of those who wish to pay for visits to religious events 8nd cultural actLVlties. Communi Focu¥ Public Ben A v8riety of actions have been taken to promote community diversity. inte8fdtion for the great¢r public benefit. These include.. Increasing the knowledge of 8ikhism and the functioning of the Gurdwara to the wider ¢ommunity through presentations and walkthroughs for local students. We have host¢d Prilnary, Secondary Schools and Univer•itIC5 from acr085 Europe, where stud¢nts' and teachers spend between one and half to two hours insidc the Gurdwara. They are shown all the faciliiies ptDvidcd io the Sangat and arc made aware of dll th¢ prnctices and traditiottal rvutsne of prayer5 in thc Gurdwara They are taken ￿Ol￿d the building. and shown the L4DW HalL wh¢re all the wors￿.￿￿ prepare aDd eat f(Kxl together. The children show great intrrest in the Sikh wr4y of worsh￿ and &8k Jnany quutions to Satisfy their CUTiOSiry. RefresFttThts are a]so provided to these visitOT5. Conclusions By TTUStees W¢ rematn indebted io all those who ¢ontinuc to p¢rfomi *lness service in the Dame of the Almigbty. Oux Atd&8 ren￿11￿ for their blessings. For and on of the Managi Gurpree Skngh Anand Dated.. IN OCKoe)iKI THE CEiYfRAL GURDWARA IBRITI.SH ISI.LS) LONDON KHALSA JATHA Thi5 rc￿ is usrd ID rcsw of audii taTried ￿][ secrion 43 of the Charities Aci IW3. W¢ have audiied the finan¢i*l 5raremenis of The Central Gurdw*r* IBrili5b 151esl London Kbatsa Jath4 for the year ended 31 De¢ember 2020 coMrrt￿ thc In¢ome atyj EApElldiiure Accowii. B414T￿¢ Shea ￿ th¢ notr&. The% ftnancial stslemcnts have bctn wep￿ed under the a¢¢ourtiin8 5Ct in. Thil rqytrt is made xojely to the ch￿ty% tnL4t¢A *s • in X*LYthncc wtth Seaion 43 of the Clwiiies A¢1 1993. Ollr audii work bcen undertaken of rhat we mighi wi¢ Lo tr charity's Intsie&s thosc mauexs w¢ arE trquired to tate to ih¢m in audJior'% and for no th PWFtse. To thr hLllcsr exreDt rermJi*d by law. we do noi a¢¢¢F* OT resw)nsibility to any￿￿ (thr than th¢ cbmiy atyj th¢ ¢hariry'5 4 trfxly. for ow awjir work. for this reporL or for th¢ opiniiw we ￿¥¢ formrd. Resptclive r¢ipoosrbililies ond*7Jrdith The Irusiel ￿1 the infNm&tion explan•iion& we reqtsirc for OurA￿l¢. Wc relld Ihc Trusiees. Annual Rew)rL aNi eor*idtr wh¢th¢r ir 1$ Wnsis￿l with the audsied financial %trLt¢rn¢nis. Wc con%ider th¢ impli¢aiioM for nur rcwrt if we be￿rne aware of any appar¢ni or malerLryI Lncon%iKtencie% wilh lh¢ finoTrci81 sia*menrB. Bosrs oJtTvdil opiRioo W¢ ￿￿JU¢l¢d atyjit itt tt¢¢ord*nce with ln*rnatKX￿j SthThlud& on AwJi¢iDg (UK ithl 11rlan￿ Lssucd by ihe A￿diting PraLtiLex Bi)ard. An dudil includeb on a la41 of evthnce T¢l¢vaThE 10 th¢ umthJn15 and disLlo%urLi in ihe financial siatcnxnis Ti 41%ts incluths *M¢£￿1 of Ihe $18nifKani ￿lMal¢S 3nd judgttKnLS madc by the Iru%lec% in ihe pry8iion of finwKial Mal¢tnrnll. a]¥J of thhcT the accouniLn8 polici&4 #fe uprKyriait ID the charity's circumsts￿¢S, consi*cnily applKd 4trJ •Jequatrly d￿1(A￿A. We plAnned and F¢rforn*d our audit so as 10 clMa¢n all the ith(omution and explanation which wc Considered tiec&&sary in Order to providt US Wilh 5uffiri¢tii lo 8IVC Tfasonable &￿Ul3nCe thai ￿ fl[Lw￿l#L xtsrcm¢ni% aTe rre¢ from material Tni&%iateJneni. whethtr Ca￿41 by fraud other iTregulJnry or exror. In f(xtning (wjr qJIni￿ we alao evaluaied the ovepdil •J¢qu*y of th PTCSen￿I￿n Df ￿(0[[￿all0￿ in the THE CENTRAI. GURDWARA {BRrrisH ISLES) I.ONDON KHAISA JATHA INDEPENDENT AUD￿OR's REPORT TO THE TRUSTEES In our opinion thc financial siaierncnts 8ive a true ¥nd fair view of the ofthe chariiy's affairs ￿ al 31 December 2020 and of its incoming resources and applic￿10￿ of re$ow￿. its Including lis income arml eXper￿l￿￿ for ihe year then ended: Ihc financi81 siaiemenls hlive hccn PTOtKrly Pr¢par￿ in accordance with Uniled Kingdom Generally Accepted Accountin￿ Pri￿lILe. arwj the financial staiemenis have been prepared in aceordarte with the Tharities Aci 1993. RÉsisitredAt4diiors nd CkdrteredALc￿tsnl0￿ts Archcr Abso¥iaie Churchill Ho￿¢ 120 Bunns Lane London NW7 2AS Dllle Ji,Ici THE CENTRAL GURDWARA (BRJTISH ISLES) LONDON KHALSA JA THA COMMITfEES' APPROVAL OF FINANCIAL STATEMENrs FOR THF. YEAR ENDED 31 DECEMBER 2020 We approve th¢se financial slat¢m¢nts for year cnded 31 DECEMBER 2020 8¢t oui on pages 7 to 10 and we Confim) that we hav¢ D)ade available all records and iDfom)ation for their preparati¢)n. Mr Gurpreet Singh Anand {President) Mr Manpaai s￿8b Anand IG¢o¢ral Secretary) Mr Sukhbinder (Timy) Singh Paul (Finance secretary) Date 11 THE CENTRAL GURDWARA (BRITISH ISLES) LONDON KHALSA JATHA srATEMENT OF FINANCIAL AcfivITtES FOR THF. YEAR ENDED 31 DECEMBER 2020 2020 2019 Trlotes INCOMING RESOURCES Direct Charlt&bl¢ Income Donations 188,840 206257 Total Incomlng 188,840 206.257 OUTGOING RLSOURCES Dffir￿t Charitablt Ex Education ajid cultural Lan8ar enditure 30.850 36,137 66,987 23,098 41,080 l)ther eipendltur¢ ¢ment and Admlnlgtrmtlon Staff salaries Casual wases Pension contributton Ratcs WuleT rate5 Heating and li8htins Insuranc¢ Laundry and cleaning R¢paiTS and maint¢nane¢ Lift maintsinance Telephone Postage and stationery Sundry cxpen3es Audit and 8ciountancy Legal and profe88tonal IntcreRt Bank char8es Depreciation 43,246 1,41K> 1,132 3.999 2,262 18.476 9.465 10,235 22,467 2,082 989 8.161 3.900 2,220 13,382 40,133 4,439 2.309 19,621 16,U75 14,276 37,685 1.278 875 2,116 856 2,220 45,866 34 418 7.211 251,049 2.239 190,K33 Total Outgolng resourceg 318.036 231,913 Net Jn¢omln¥ resoureeg 129.196} {2S656 Rental incorne 80.308 96.689 Net ID¢orne of the yeHr 148,888) 71.033 Fund5 brought IoTward 1,288,336 1.217.302 Fwids Garricd fonvard 1,239A48 1288J36 THE cEP￿RAL GURDWARA (BRITISH ISLES) LONDOP4 KtIALSA JATH BALAJ¥CE SHEET AS AT 31 DECKMBER 2020 Not 202• 2019 Flxed *54ets T￿gIble *sRts Frechold land and buddiDg FixtLUC and fitttsn85 o￿l¢¢￿Ulpt[￿lts .019,952 983.642 6.077 639 10.792 I.￿1385 9￿)38 Curreni *tstts D¢b¢or￿ and PTcpayTrwI Cash li bDnk at￿ in hknd 212,988 212.988 321.555 326.039 c￿TTent Ilxblilt Othff ¢￿ditorS 15.126 28.061 Net current 197.B62 297,978 Bank loi# overdrift Net Allets 1339W8 Rtprtt¢nt¢d by incotne furyj 1339.448 1288,333 Total ¢•rrltd forw*rd IJ39,14B 1388J35 THE CENTRAL GURDWARA (BRITISH ISLES) LONDON KHALSA JATHA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20211 ACCOUNTING POLICIES Th¢se finanancEal statements have been prepared undcr the historical cost convention and in a¢cord8nce with applicable accounling standards and the Siatementg of R￿ornmended Practic¢ on Accounting by Charities using the followu)g accountln8 N)lieie$'. DEPREC.IATION DepTccialion is tal¢ulated so as lo write off th¢ Cost of an asse4 net of anticipated disposul pro¢c¢ds, over Ihe useful economic life of that asset as follows.. Fixiures and Fittings- 25 oh Pcr at)num r¢ducing balance EquipTnents_250/(* Pcr aDDum r¢ducing balance In a¢cordAnce with the Fin8n¢i31 Reporling Standard for Smaller Entiti¢$ (Effcclive Janu&ry 20151, no depreciation is provid¢d on the freehold property. Ilow¢ver, this polLLy is conLTary lo th¢ UK G¢ncrHlly Acceptcd Accountin8 Principal (89 &mended) which 8pe¢ially requires that Tjngible As5cts should be deprttiated. The reason for thig departure is that the us¢fvl ￿onoMiC life is infinite and tog¢th¢r with maintenance and repairs, the residual value of ihe as¥¢¢, ai th¢ cnd of its economic usefvl lif¢ to Ihe ￿tIty, will bc yignificantly grealLr than it$ carrying amount. On thc8c ground¥ thc depreLiation char8¢ and related ccvmulaied dcpreciation balancc 8r¢ not matcrial. CASH FLOW STATEMF.NT Thc Ci)mmiitee ha% taken advantagc of thc cxcmption in Financiul Reporting StsndaTd No. I from includLII8 a cash flow stoiement in ihe financial statements Otj the 8Tounds thal the charity is small. INCC)MF, The income shown ￿ the Statetn6nt of Financial Activitl¢S Teprcsents ￿nts, donations, and subscriptions received during the flnanci￿ year. VAI.UE ADDF.D TAX VAT i& iiot rcwv¢rdblk by the GurdwarA, and AS such is included it) th¢ ￿1¢yaNt co&is. THE CENTRAL GURDWARA (BRITISH ISLES) LONDON KHAtSA JATHA NOTESTO THE nlYANCIALSTATEMENT8 FOR THE YEAR ENDED31 DECEMBER 2020 TANCIBLK FIXED ASSW13 Freehold laThd and bulidlng Flyturex *nd Fithnp Equlpmellti T&¢ Cost: Blllllne¢ bTouBhl forw& Additipn al cosi Di¥p08lll Bt¢08f 983,642 3A311 208,990 8.377 8,519 58.439 rialaDe¢¢￿led for l.U19.953 217.367 .259 590 Doprecl•do Bttlanct bwu¥hi forwArd Depr¢¢iAhon chary2 202,912 7,880 210,792 206.526 218.IX)3 Nel book v#lut: Ai 31 Deetn)ber2020 AL 31 Decornbor 2019 983.642 6,077 639 CURRKPIT LIANILITIES 21120 2019 PAYE Net OthrrLrediiorB Rcni d¢pobits 948 1,648 1,150 4.440 9.738 15.126 21.061 10