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2022-03-31-accounts

Pages
Trustees' annual
report
1to 7
Independent
auditor's
report to the members 8to 11
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 Singh Sabha London East
Trustees'
Annual
Report (contlnuedj
Year ended 31 March 2022
Reference and administrative details
Registered charity name Singh Sabha London East
Charity registration number 262277
Principal office 100 North Street
Barking
Essex IG11 BJD
The trustees
Major Singh Basi (President)
Lehmbar
Singh Lehal (Vice
President)
Kamail Singh Narwal (Vice
President)
Balvinder Singh Rayat (General
Secretary)
Balbir Singh (Treasurer)
Auditor Inger &Company
Accountants
&statutory
auditor
7Redbridge
Lane
East
Redbridge,
Ilford
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 DKLM LLP
3Cranwood
Street
London
EC1V9PE

Ye ar ende d 31 March 2022
2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note R E
income and endowments
Donations
and legacies
Charitable
activities
Investment
income
4
5
6
1,554,370
505,033
73
1,554,370
505,033
73
1,038,424
138,410
17
Total income 2,059,476 2,059,476 '1,176,851
Expenditure
Expenditure
on raising funds:
Costs of raising donations
and
legacies
Expenditure
on charitable
activities
7
8,9
673,265
409,542
673,265
409,542
290,919
274,289
Total expenditure 1,082,807 1,082,807 565,208
Net income 976,669 976,669 611,643
Transfers
between
funds
11,199 (11,199)
Net movement
in funds
987,868 (11,199) 976,669 611,643
Reconciliation offunds
Total funds brought forward
9,884,047 11,199 9,895,246 9,283,603
Total funds carried forward 10,871,915 10,871,915 9,895,246

2022 2021
Note
Fixed assets
Tangible fixed assets 16,484,959 15,964,076
Current assets
Debtors 17 74,649 80,428
Cash at bank and in hand 620,581 310,942
695,230 391,370
Creditors: amounts falling due within one year 18 565,385 581,450
Net current assets 129,845 (190,080)
Total assets less current liabilities 16,614,804 15,773,996
Creditors: amounts falling due after more than
one year 19 5,742,889 5,878,750
Net assets 10,871,915 9,895,246
Funds ofthe charity
Restricted
funds
11,199
Unrestricted
funds
10,871,915 9,884,047
Total charity funds 20 10,871,915 9,895,246

Year en ded 31 March 202 2
2022
f
2021
Cash flows from operating
activities
Net income
976,669 611,643
Adjustments
for:
Depreciation
oftangible
fixed assets
Other interest receivable
and similar income
371,843
(73)
97,811
(17)
Interest payable
and similar charges
Accrued (income)/expenses
182,133
(36,651)
185,803
105,049
Changesin:
Trade and other debtors
5,779 91,922
Trade and other creditors (180,414) (88,424)
Cash generated
from operations
1,319,286 1,003,787
Interest
paid
interest received
(-182,1-33)
73
(185,803)
17
Net cash from operating
activities
1,132,226 818,001
Cash flows from investing
activities
Purchase oftangible assets
(892,726) (3,533,590)
Net cash used in investing
activities
(892,726) (3,533,590)
Cash flows from financing
activities
Proceeds from borrowings
Repayments
of borrowings
1,540,000
(1,474,861)
2,471,000
(75,000)
Net cash from financing
activities
65,139 2,396,000
Net increase/(decrease)
in cash and cash
Cash and cash equivalents
at beginning
equivalents
ofyear
309,639
310,942
(319,589)
630,531
Cash and cash equivalents
at end ofyear
620,581 310,942

Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
R F
Donations
Donations
Education
Donations
and offerings
income
- Building
976,037
4,604
573,729
976,037
4,604
573,729
428,146
610,278
428, 146
610,278
1,554,370 1,554,370 1,038,424 1,038,424
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
P E
Kitchen langar 505,033 505,033 138,410 138,410
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
P
2022
f
Funds 2021
Bank interest receivable 73 73 17 17

Costs ofraising donations
and legaci
es
Unrestricted Restricted Total Funds
Funds Funds 2022
f
Staff costs 446,810 446,810
Advertising
and publicity
Donations
Support costs
Insurance
Sundries
Communications
Bank charges
30,465
147,249
19,032
3,658
8,573
17,478
30,465
147,249
19,032
3,658
8,573
17,478
673,265 673,265
Unrestricted Restricted Total Funds
Funds Funds 2021
Staff costs
Advertising
and publicity
Donations
Support costs
Insurance
Sundries
Communications
Bank charges
121,958
145
55,131
64,489
10,660
2,628
3,634
6,711
25,563 121,958
145
80,694
64,489
10,660
2,628
3,634
6,711
265,356 25,563 290,919

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
F
Interest
Kitchen
Support
on loans
Langar and Sports
costs
182,133
209,769
17,640
182,133
209,769
17,640
'185,803
78,086
10,400
185,803
78,086
10,400
409,542 409,542 274,289 274,289

Activities
undertaken Total funds Total fund
directly Support costs
F
F
2022 2021
f
Interest on loans
Kitchen Langar and Sports
Governance
costs
182,133
209,769
17,640 182,133
209,769
17,640
185,803
78,086
10,400
391,902 17,640 409,542 274,289

10. Net income
Net income is stated after charging/(crediting): 2022 2021
Depreciation
oftangible fixed assets
371,843 97,811
11. Auditors
remuneration
2022 2021
R
Fees payable for the audit ofthe financial statements 9,240 8,400

16. Tangible fixed assets Tangible fixed assets
Freehold Fixtures and Motor
property fittings vehicles Total
F
Cost
At 1 April 2021
Additions
17,171,510
876,891
141,885
15,835
35,835 17,349,230
892,726
At 31 March 2022 18,048,401 157,720 35,835 18,241,956
Depreciation
At 1 April 2021
Charge for the year
1,254,459
350,968
94,862
20,875
35,833 1,385,154
371,843
At 31 March 2022 1,605,427 115,737 35,833 1,755,997
Carrying
amount
At3t March 2022
18,442,974 41,983 2 1-6,4&4,959
At 31 March 2021 15,917,051 47,023 2 15,964,076
I
17. Debtors
2022 2021
Other debtors 74,649 80,428
18. Creditors: amounts falling due within one year
2022 2021
P
Bank loans and overdrafts
Accruals and deferred
income
276,000
289,257
75,000
325,908
Social security and other taxes
Other creditors
94
34
180,542
565,385 581,450

At At
1 April 2021 Income Expenditure Transfers 31 March 2022
F F F
General funds 9,884,047 2,059,476 (1,082,807) 11,199 10,871,915
At
1 April 2020 Income Expenditure Transfers 31 March 2021
F F
General funds 9,246,841 1,176,851 (539,645) 9,884,047

20. Analysts ofcharitable ofcharitable funds (contInuedj
Restricted funds
At At
1 April 2021 Income Expenditure Transfers 31 March 2022
F
Restricted Fund
Shaheedi Fund 1,180 (1,180)
Restricted Fund
Seven Kings
Stabbing Victims Fund
Restricted fund
Punjab Flood Appeal 10,019 (10,019)
11,199 (11,199)
At At
1 April 2020 Income Expenditure Transfers 31 March 2021
F
Restricted Fund
Shaheedi Fund 1,180 1,180
Restricted Fund
Seven Kings
Stabbing Victims Fund 25,563 (25,563)
Restricted
fund
Punjab Flood Appeal
10,019 10,019
36,762 (25,563) 11,199
21. Analysis ofnet assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
Tangible fixed assets
Current assets
16,484,959
695,230
16,484,959
695,230
Creditors
Creditors
less than
1 year
greater than
1 year
(565,385)
(5,742,889)
(565,385)
(5,742,889)
Net assets 10,871,915 10,871,915
Unrestricted Restricted Total Funds
Funds Funds 2021
Tangible fixed assets
Current assets
15,964,076
380,171
11,199 15,964,076
391,370
Creditors
Creditors
less than
1 year
greater than
1 year
(581,450)
(5,878,750)
(581,450)
(5,878,750)
Net assets 9,884,047 11,199 9,895,246

Analy sis ofchanges
in net debt
At
At 1 Apr 2021
f
Cash flows
f
31 Mar 2022
f
Cash at bank and in hand 310,942 309,639 620,581
Debt
Debt
due within one year
due after one year
(75,000)
(5,878,750)
(201,000)
135,861
(276,000)
(5,742,889)
(5,642,808) 244,500 (5,398,308)