THE CENTRAL CURDWARA IBRITISB ISLLS) u)f41M)N KHALSA JATHA FINANCIAL ATEmENtS FOR ThE YEAR ENDED 31 DECEMBER 2021
FOR THE YEAR ENDED 31 DECEMBER 2021 CONTENTS PAGE Report of the Managing Tst¢eS Independent Auditors report Committees Approval of Financial statem¢ot Stat¢ment of Finan¢ial Activiti¢s Balanc¢ sheet Notes to the financia] statements 9-10
ara rltish Lon Tr 21 The Trustees and Management Committee has pleasure in submittlng its Report to the Members, together with the Financial Statements of the Temple for the year endlng 31 Dember 2021. The Central Gurdwara London Is a charity located in London and prlmarily serves the Sikh community. The Central GLtrdwara London, also known as the Khalsa Jatha is a rellglous charity centred on the Sikh falth. All aspects of the Khalsa Jatha operations and management are premised on the foundations of Sikh teachings and prlnclples. Whilst our primary objertive is to enable those of a Slkh herltage and Sikh commltment with a place of worship, sangat (congregation) and langar (communal kfitchen and food), the Khalsa Jatha prldes Itself on being able to extend Its building and its volunteers. tlme to all members of the local and wlder community. The followlng 15 Trustees and Management Cornmlttee Members who were appointed andlor reappolnted and held offlce slnce l March 2020 as electlon has taken place on l March 2020 a. Gurpreet Slngh Anand - Presldent Jasvinder Singh Alg - Vlce President Manpaal Singh Anand - General Secretary Ramneek Kaur - Assistant General Secretsry Sukhblnder Singh Paul - Flnance Secretary Ranbir Singh Alg - Assistant F6nance Secretary Charanjlt Singh Bansal - Soclal & Cultural Secretary Mandlp Singh Sohal - Education Secretary Harvbnder Kaur Dulku - Health & Wellbeing Manjeet Kaur Glll - Provlsions Secretary Harmohan Singh Puri - Property Secretary Rajvinder Slngh Jagtlev - Fundraising Gurvlnder Kaur Randhawa - Dharam Parchar Secretary Satpal Singh Choudry - Llbrarfan In additlon to our alms and objertives as defined In our constotutlon, the Khalsa Jatha set out Its alms and objertlves, as follows: l. Prartice of Sikhlsm: to provlde faolities to enable followers of the Slkh religlon to prattise their falth in a convenlent and conduove environment In accordance to Sikh Gurmat i.e., the principles and rules laid down by the Ten Gurus and Sn. Guru Granth Sahlb (the Holy Scriptures). 2. Celebration of Slkhlsm and Slkh Bellefs: to hold key events to hlghllght event5 on the Slkh calendar. 3. Focu5 on educatlon: ensure the charlty delivers education on both rellglous Ideology and Punjabi language and providlng oppOrtUnleS for the distrlbution of non-falth information and education.
- Communlty Focus and Publlc Benefft: focus on the community integration and diversity.
- Improve the Khalsa Jatha facilltles: increase the faalitles and capacity of the Khalsa Jatha building. A key measurement for the Management Commlttee as to their performance over the year is how closely we managed to deliver to our objectives and to the wlshes of the Sangat {congregation). The Gurdwara is open daily between 5.30 am to 9.00 pm. Dally momlng and evening service a condutted inslde the Gurdwara. Servlces and other practices according to the Slkh Rehit Maryada (Sikh Code of Condurt) are perfomed for weddings. birthdays, name-glving monIeS, funerals or any other occasions according to the needs of worshippers throughout the year. Regular daily servI$/prayerS are conducted at the following tr'mes: 6.00 am to 7.30 am ( Nlt-Nem ) 6.00 pm to 7.30 pm. {Rehras, Evening renderfng) Guru-ka-Langar (free kitchen for all) was sUPWrted and kept runnlng throughout the year as Is qulred by Sikh code of condutt. The Khalsa Jatha celebrated all maln events on the Sikh calendar. All the major Gurupurabs {speclal religlous annlversaries) were celebrated these induded.. (i) Avtaar Gurpurab Guru Goblnd Singh Jee (11) Vaisakhl (Blrthday of Khalsa) {111} Shaheedi Purab Guru Aiian Dev Jee (Iv) Dlwali/Bandl Chhor Dlvas (v) Avtaar Gurpurab Guru Nanak Dev Jee (vl) Shaheedi Purab Guru Teg Bahadur Sahlb Jee (vll} Sahibzadae Shaheedl Purab (vlll} Sangrand services %vere held at the stsrt of each month The Khalsa Jatha holds Punjabl classes In the premlses every Sunday. An average of 25 students attend and we have 3 teaching staff. Every teacher commands sufflclent Punjabi language skills to be able to teach children up to A level stsndard. In addltlon to Punjabl language teachlng, the Khalsa Jatha provldes educatlonal and leamlng classes for: a. Klrtan dasses, classlcal Slkh hymns atal$ b. Tabla and Hamonlum dasses, learning to play the Indlan drums and harmonlum Coach trlps are organ15ed to various pla5 for the beneflt of those who wlsh to pay for vlslts to ligloL¢S event5 and cultural attivities. A variety of attlons have been taken to promote communlty dlversity, integratlon for the greater publlc benefit. These indude.. Increasing the knowledge of Sikhism and the funttionlng of the Gurdwara to the wlder communlty through presentation5 and walkthroughs for local students. We have hosted Primary, Secondary Schools and Universities from across Europe, where students and teachers spend between one and half to two hours Inside the Gurdwara. They are Shown all the faolitles provlded to the Sangat and are made aware of all the prartices and traditional mutine of prayers in the Gurdwara. They are taken around the building, and shown the Langar Hall. where all the worshippers prepare and eat food
together. The children show great interest In the Slkh way of worship and ask many questlons to satisfy their curiosity. Refreshments are also provided to these visitors. We remaln Indebted to all those who continue to perfonn selfless servlce in the name of the Almighty. Our Ardas remains for thelr blessings. For and on behalf of the Managl Trustee h Anand Dated.. s o/Z.
THE CENTRAL GURDWARA IBRrrisH ISLES) LONDON KHALSA JATHA INDEPENDENT AUDTTORS REPORTTO THETRUSTEES This T uscd irj of an car¥]ed out whjtrSe¢ti 43 of the awi"li¢s Ad 1993. We hav¢ Audited the fin•nciai 3lat¢mw ofTh¢ CtDtr•l lsltsl t•hdoD Khls Jathi foT the y ended 31 D¢reMb 2021 comprise the InconK FArKndJ"ture A¢c(ttL Balance the Tel•tttl notes. These fTnan¢ial Stsleffttnts hkve b#n pr¢pNTed theaceounting Frf)li¢ic4 s¢¢out the¥e irL This re[ is mBd¢ thv cknity¥ as a ty. tn x¢twdaD¢e Stttion 43 of the thritses Act 1993. Our Audjl work ha5 be¢0 U[ertakety of we rtU8hi wte io thc Chantys trusre¢5 matt¢rs W¢ rtquir¢d ts) ststc 10 them in auditorfs report for w oth¢rpuwc. To thc fvllrsr ex1 p(¥miue4J by liw, wr do not xe¢pi orfj8&W# respon6ibility tn anyone other than Eh¢ dw¢t)' aTrl the chantys Iiitsie¢s • body. for (w •udii work for ¢lus rqx)r4 or for the opinions we hav¢ formed The Inte¢s. Te5pOlbl1ibe5 for PT¢pnn8 the Attn1 Reprrf¢ thd It with a#)table Iw And Uttited KLn8dom A¢countsD8 Sthndarth l Umted KLTr81kJm tlY Ac¢¢oed Accowttitng Prncts¢cl aod for being 531i$fied the ch•ritys finDnci•l sthmtntS 8ive i ¢rue tyJ fair view arr xt th¢ Sta¢emty)r of Trus<, Xe5p)nsibiliiiu, We hove been 4poind as iudiior5 under5¢¢rN)n 43 of thechaniiu Ati IW3 and report In with rtgulatio made llndcrserli 44 of1h A¢t. Chjr rc¥4Mibility th11 the finthciaj ststementsin relevantlc8al ond re¥thlBIory Tequjrem¢nts Ij Intumrional S¥Tthrds on Aditin# (UK Treland l. We report Io you OUTopinion is W wheihertht finan¢i•l $r41emcntsBive true and fwT ¢Ind •Te prryrly prcpvtd in o¢¢ordance with the rclev4ni finwE41 reIng frwncth ind pr¢Ted In dAnc¢ with thc cl1th A¢1 1993. In •ddiEIOll WC TewkTI EO you if. in ollrwnjon, the thuity Jt kgyl thtfficicnt l(fWtin8 tord8w If the it#ancn¢Trf iccnunts dves not acwrd with thos¢ To¥th or Èlw¢ ill the infLfDthth ¢Xp1w•ts we requir¢ f our atyjil. We T¢ad Trngkcs, Annual ti¢FOrt ¢onwdEr li audi rInthl•l st•teI$. We ¢onsider the ImplicaliotLS for otsr report if w¢ tttome w4r¢ of or rna¢eri inconsi$ten¢ic with the fin4ncial Slatimen W¢ condllcd wr In accordance wjrh lntcm4tsuJ on AtsJJun8 (UK and Itc[d) iswcd by theAwth"ti¢ Practices Board. An audit incIe$ exomination.(xi • les¢ bsJ"s. 0[1$n rtlevanito th¢atnOUnts and ths¢losures in the rittancial StatsMen It also Jncludes In Hs¥es3meni of th¢3ignLfic4ni eMim¥cs andJmenLmDde by the ¢rusttrJ In ¢ ptePBration of the fina11 &tsttmeTrw and of wJ%¢her the ¥cthJniin8 lI¢JeS •E •wffwatC W the ¢huitys ¢ircum$tan¢es, consisreftily applled and adequrdy dI¥lld. We plaLRed and p¢rform¢d ollr 't50 8S kn (thtn all & infL¥llUEiOll apknrwti¢Jn whK we wnsi(krvln¢¢esw u Oltr to provide wilh sufficjemi evid#Ke to ve r¢&w)rb1C x5sunn¢t the fIrwl{l sts¢e4nent$ 4re fr¢c from InBterial MisstateThen¢.wheth¢rcJ8ed by friwj oroth¢t IrrwlantyoTeM In rLrMim8pin10 we4180 e¥4h]atyJ the overall ad¢qug¢y gfihc prtscnlauon of Jnfom&ti(M) in tk fin1
THE CENTRAL CURDWAIL4 (BRITISH ISLES) LONDON KHAtSA JAT114 tNDEPENDEKf AUDrroR'S REPORT TO THE TRUSTEES Opiftion In our opinion thc financial Siatcments give and lair view of the stste of the chan'tys affaLfS 8$ at 31 December 2021 and of its inc02nin8 resources and application of r&8our¢cs. Its incluthng its income aDd cxpenditstye, for the year then the financial st2iem¢nts have been properly Prepar in &CrdanCe with Unita Kin8dom Genernlly Atceptcd Accountin¥ Practice. and the financial stht¢mcnts have been pTep#r•J in accordance with the Chariti¢s Aci 1993. Re8isfei*dAudilors and CharteredAccounMnts thhcr Associates ChurL'hill House 120 Bunns Larte London NW7 2AS Dale
THE CENTRAL GURDWARA (BRMSH ISIES) LONDON lalALSA JATHA FOR THE YEARENDED 3] DECEMBER 2021 We OPPTOV¢ thcse fjwi81 sututtettts for th¢ 31 DECEklBER 2ff21 w syjt OD pages 7 ¢0 10 and we ¢Mfitm that wc have madewablabl¢ all r¢¢( Inform•uoth for thir urpreei Singh AM•nd (Prr8ideni) vinthr SiD8b AIB Pr¢sthil Mr Sukbbttth (Tonyl Sitish Paul (FiD•DC¢ Kcretary) . /6 G/Zz*z
THE CENfRAL GiJRDWARA IBRrrisH ISLES) LONIX)N KHAISA JATHA STATEM0 FINANCIAL ACTIVTfiES FOR THE ENDED31 DECEMBER 21r21 2W20 cOmc WOURCLS nco 368.928 188.840 Total r¢sour¢ 188,840 arit ble Ex Eduoiion and cultural Oxy8¢n sty fTrJia Lang dl 21574 70.019 30.850 12 Other ¢xpendlt4r¢: Siarrsalari¢s Cal wages Pensim contributn 64,782 43246 533 3J92 7,750 21.963 13.687 17.975 3&787 471 Water ra¢¢s Heatin8 and li8htin8 Insurance Laundry aTrJ ¢le8nEng Repatrs ond maint¢nau Lift m*intsinon(% Telephone Ikcoratrve Dé Posta8e and statio Amrit.gtth8h Ttavellth8 r¢hnFrtJnan¢ni Sundry ¢xrKJLses Audit Ind 8¢¢0tsntDn¢y Lg8al profession Intetesl Bank char8es Depr¢¢iation 2.262 18.476 9.465 10,233 21467 2.082 989 10.437 8.161 4,517 1220 7205 10 924 10,019 213AS4 2,220 I 13.382 418 7,211 251,049 318036 Rent ing)m¢ HMRC JRS Grnnt 71,458 6,771 80.308 Net Intome of th¢ yeAr IW797 Fwtds bJDuRhi forward 1239.448 1.288J35 Furlth ¢wri fon¥&rd iJ44245 1239A48
THE CENf114L GiJRDWARA (BRITISH ISLES) LONDON KIIAISA JATHA BALANCE SHEET AT 31 DECEMBER 2021 2020 TAn8lble usets Fjyehold land and buililing Fixture aTtd fitttiiJ85 Ortrice ¢quipments 1.(fv19.952 21.963 1.019.952 10.841 10,792 1.080, 1,041.585 Current4ssets D¢btots and propayinem C&8h at bank and in hand 212988 212.988 296.777 Current114bllltl 32.$41 Amets / (LA•bllitl•8) 264236 IYl.862 Bllk lo•n And oweydwaft Net amets Repr¢MfjtsJ by Unrtstri¢t¢d inc4)m¢ funds lJ44245 1.239,448 T•tsl fvdi ¢*rrkd torwArd
THE CENfRAL GURDWARA IBRITISH ISLES) LONfK)N KHALSA JATHA NOTES TO THE FINANCIAL sfATEMENTS FOR THE YLIR ENDED 31 DECEMBER 2021 ACCOUNTING POLICIES fllwMn¢iaJ statements have been utthr the h15torie ¢<>5t convention and in a¢cordanec with appli¢abl¢ aecourktiTrg and the Statements of Re¢omm¢nded Prd¢iice on Acu>unting by Chariti¢s ujing the followin8 ¥QM]nting liCi¢S. DEPRECIATIOiY DepJr£i&tion is ¢alcui4ted YA) as to writ¢ off the CLKq of an net of anti¢i disp05d pr(Keed4 over the usefvl (%1¢ life of thatasset as follows: FixbJYes and Fitttn8s. 25 % Peranmun reAwiD8 ball¢ Equipmen25% Per8nnum rjIng E•J4nce In ac¢ordance with the Fittan¢hiJ R¢p(Ytin8 Standard for Smaller Entiti¢g (Effedive January 2015), no d¢preeiaii¢)n is provided on the frethold propw. Howevcr, this policy is conlrary to the UK Generally Aeeepted Aceountin8 PriTKi {as Trded) which specially requires that Tan8ibl¢ slMML14 E¢ d¢w¢cied. The rt&8on for this is that the usefijl #onomic life 1$ infinite and together with maintenjnce and repair5, the residual vajue ofthe asx the end of its w)tmi¢ usefijl life the entity. will be $ignifi¢antly greater its canyin8 amounL I1 these wounds th¢ dcpre¢iatiort charye and relad attumul4t¢d depreci10 FAtance u¢ mrio1. CASH FLOW STATEMENT The CommÉtt¢e has tsken than4e of the exemption in Firwi¢ial Reptirting Standard No. l from Including a ¢&sh f]ow seme[rt in the Stsments (rth the that the charsty is small. INCOME The income ShoTr in the Stst¢rn¢#t of FinwKial Aaivities rwresents 8ran4 dottati(, and 8ubscripiions r¢¢eived during th¢ fInal&l y¢8r. VALUE ADDED VAT is ntsi recoverable by the adW ar¥J • su¢b is itslwleAI in th relevant costs.
NOTLSTOITE FJP4ANCtALSTATIMEwrs FOR Th#YL4R ENDED31 DECEMR2•ll r•tsi t.0193 217J67 1259,5 48.443 1.1)¢9.953 235.810 1.308.033 Bdawe r+X*td 2Cfj.516 7J21 213.147 11.478 211(¥n 22&022 N¢t vl•E: A1311)wwbBr2021 At31 tY¢mDbtr2020 1.019 952 10.841 1041585 PAIT 932 4.440 9.731 9.614 10