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2021-03-31-accounts

Pages
Trustees' annual
report
I to 7
Independent
auditor's
report to the members 8to11
Statement offinancial activities 12
Statement offinancial position 13
Statement ofcash flows 14
Notes to the financial statements 15to 23

Singh Sabha London East Singh Sabha London East
Trustees'
Annual
Report (continued)
Year ended 31 March 2021
Reference and administrative details
Registered charity name Singh Sabha London East
Charity registration number 262277
Principal office 100North Street
Barking
Essex IG11 8JD
The trustees
Major Singh Basi (President)
Lehmbar
Lehal Singh (Vice
President)
Karnail Singh Naiwal (Vice
President)
Balvinder Singh Rayat (General
Secretary)
Balbir Singh (Treasurer)
Auditor Inger 8 Company
Statutory
auditor
7 Redbridge
Lane
East
Redbridge,
llford
Essex IG4 5ET
Bankers HSBC Bank PLC
23 Ripple Road
Barking
Essex IG11 7NW
National
Westminster
27 High Road
Chadwell
Heath
Romford
Essex RM6 6QD
Solicitors S S Basi and Co
153Cranbrook
Road
llford
Essex
IG1 4TA

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note f F
Income and endowments
Donations
and legacies
4 1,038,424 1,038,424 2,018,042
Charitable
activities
5 138,410 138,410 248,575
Investment
income
6 17 17 101
Total income 1,176,851 1,176,851 2,266,718
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 7 265,356 25,563 290,919 342,300
Expenditure
on charitable
activities 8,9 274,289 274,289 257,671
Total expenditure 539,645 25,563 565,208 599,971
Net income and net movement in funds 637,206 (25,563) 611,643 1,666,747
Reconciliation
offunds
Total funds
brought
forward 9,246,841 36,762 9,283,603 7,616,856
Total funds carried forward 9,884,047 11,199 9,895,246 9,283,603

2021 2020
E
Cash flows from operating activities
Net income 611,643 1,666,747
Adjustments
for:
Depreciation
oftangible
fixed assets
Other interest receivable
and similar income
Interest payable and similar charges
Accrued expenses
97,811
(17)
185,803
105,049
88,115
(101)
44,983
106,334
Changesin:
Trade and other debtors
Trade and other creditors
91,922
(88,424)
56,215
(18,885)
Cash generated
from operations
1,003,787 1,943,408
Interest paid
interest received
(185,803)
17
(44,983)
101
Net cash from operating
activities
818,001 1,898,526
Cash flows from investing activities
Purchase
oftangible assets
(3,533,590) (5,023,321)
Net cash used
in investing
activities
(3,533,590) (5,023,321)
Cash flows from financing activities
Proceeds from borrowings
Repayments
of borrowings
2,471,000
(75,000)
3,589,000
(31,250)
Net cash from financing
activities
2,396,000 3,557,750
Net (decrease)/increase
in
Cash and cash equivalents
cash and cash
at beginning
equivalents
ofyear
(319,589)
630,531
432,955
197,576
Cash and cash equivalents at end ofyear 310,942 630,531

Donations and legacie s
Unrestricted Restricted Total Funds
Funds Funds 2021
Donations
Donations and offerings 428,146 428,146
Education income
Punjab
Flood Appeal
Seven Kings Stabbing
Donations
- Building
Victims Fund 610,278 610,278
1,038,424 1,038,424
Unrestricted Restricted Total Funds
Funds Funds 2020
Donations
Donations
Education
and offerings
income
691,820
2,727
691,820
2,727
Punjab
Flood Appeal
Seven Kings Stabbing
Donations - Building
Victims Fund 1,284,263 10,019
29,213
10,019
29,213
1,284,263
1,978,810 39,232 2,018,042

5. Charitable
activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E f
Kitchen langar 138,410 138,410 248,575 248,575
6. Investment
income
Unrestricted
Funds
E
Total Funds
2021
Unrestricted
Total Funds
Funds
2020
E'. ''E
Bank interest receivable 17 17 101 101
7. Costs of raising donations and legacies
Unrestricted Restricted : Total Funds
Funds Funds 2021
Staff costs
Advertising
and publicity
121,958
- 145
121,958
145
Donations
Support costs
Insurance
Sundries
Communications
Bank charges
55,131
64,489'
10,660
2,628
3,634
6,711
25,563 80,694
64,489
10,660
2,628-
'3,634
6,711
265,356 25,563 290,919
Unrestricted Restricted Total Funds
Funds Funds 2020
E
Staff costs
Advertising
and publicity
134,693
101
134,693
101
Donations
Support costs
Insurance
Sundries
Communications
Bank charges
35,901
91,129
10,296
4,125
1,696
60,709
3,650 39,551
91,129
10,296
4,125
1,696
60,709
338,650 3,650 342,300

Expendi ture
on charitable
activi
ties
by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
F
2021
f
Funds 2020
Interest on loans 185,803 185,803 44,983 44,983
Kitchen
Support
Langar and Sports
costs
78,086
10,400
78,086
10,400
169,490
43,198
169,490
43,198
274,289 274,289 257,671 257,671
9. Expenditure
on charitable
Expenditure
on charitable
activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2021
f
2020
E
Interest on loans
Kitchen Langar and Sports
Governance
costs
185,803
78,086
10,400 185,803
78,086
10,400
44,983
169,490
43,198
263,889 10,400 274,289 257,671
10. Net income
Net income is stated after charging/(crediting): 2021 2020
Depreciation
oftangible
fixed assets 97,811 88,115
11. Auditors
remuneration
2021 2020
Fees payable for the audit ofthe financial statements 8,400 8,400
Staff costs
The total staff costs and employee benefits for the reporting period are analysed
as
2021
follows:
2020
f P
Wages and salaries 11,700 26,627
The average head count of employees during the year was 1 (2020:2).

financial statements
ofENil (2
Tangible fixed assets
020 - E1.3 million). p
Freehold Fixtures and Motor
property fittings vehicles Total
E
Cost
At 1 April 2020 13,677,699 102,106 35,835 13,815,640
Additions 3,493,811 39,779 3,533,590
At 31 March 2021 17,171,510 141,885 35,835 17,349,230
Depreciation
At 1 April 2020
Charge for the year
1,177,720
76,739
73,790
21,072
35,833 1,287,343
97,811
At 31 March 2021 1,254,459 94,862 35,833 1,385,154
Carrying
amount
At 31 March 2021 15,917,051 47,023 2 15,964,076
At 31 March 2020 12,499,979 28,316 2 12,528,297
Debtors
2021 2020
E
Other debtors 80,428 172,350
Creditors: amounts falling due within one year
2021
f
2020
f.
Bank loans and overdrafts
Accruals and deferred
income
Social security and other taxes
75,000
325,908
74,604
220,859
361
Other creditors 180,542 268,605
581,450 564,429

Credi tors: amo unts
falling due after more than
one year
2021 2020
Bank loans and overdrafts 5,878,750 3,483,146

At At
1 April 2020 Income Expenditure 31 INarch 2021
F
General funds 9,246,841 1,176,851 (539,645) 9,&84,047
At At
1 April 2019 Income Expenditure ' 31 March 2020
E E E
General funds 7,615,676 2,227,486 (596,321) 9,246,841

At At
1 April 2020 Income Expenditure 31 March 2021
E E F
Restricted
Restricted
Fund
Fund
-Shaheedi
-
Seven
Fund
Kings
1,180 1,180
Stabbing
Restricted
Victims
fund
Fund
- Punjab Flood
25,563 (25,563)
Appeal 10,019 10,019
36,762 (25,563) 11,199
At At
1 April 2019 Income Expenditure 31 March 2020
E
Restricted
Restricted
Fund
Fund
-Shaheedi
-
Seven
Fund
Kings
1,180 1,180
Stabbing
Restricted
Victims
fund
Fund
- Punjab Flood
29,213 (3,650) 25,563
Appeal 10,019 10,019
1,180 39,232 (3,650) 36,762

Analysis ofnet a sse ts between
funds
Unrestricted Restricted Total Funds
Funds Funds 2021
E
Tangible fixed assets
Current assets
Creditors less than
1
Creditors greater than
year
1 year
15,964,076
(201,279)
(5,878,750)
11,199 15,964,076
11,199
(201,279)
(5,878,750)
Net assets 9,884,047 11,199 9,895,246
Unrestricted Restricted Total Funds
Funds Funds 2020
Tangible fixed assets 12,528,297 12,528,297
Current assets
Creditors less than
1 year 201,690 36,762 238,452
Creditors greater than 1 year (3,483,146) (3,483,146)
Net assets 9,246,841 36,762 9,283,603

Analy sis ofchang es
in net debt
At
At 1 Apr 2020 Cash flows 31 Mar 2021
E
Cash at bank and in hand 630,531 (319,589) 310,942
Debt
Debt
due within one year
due after one year
(74,604)
(3,483,146)
(396)
(2,395,604)
(75,000)
(5,878,750)
(2,927,219) (2,715,589) (5,642,808)