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2023-03-31-accounts

Pages
Trustees' annual
report
1to7
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 21

Singh Sabha London East Singh Sabha London East Singh Sabha London East Singh Sabha London East
Trustees' Annual Report (contlnuedl
Year ended 31 March 2023
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
Satnam Singh (President)
Raghbir Singh Bhangal (Vice President)
Gurdip Singh Hundal (Vice President)
Jagdish Singh Jutle (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

2023 2023 2022
Unrestricted
funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
Charitable
activities
Investment
income
Other income
4
5
6
7
1,234,024
568,215
276
2,999
1,234,024
568,215
276
2,999
1,554,370
505,033
73
Total income 1,805,514 1,885,514 2,059,476
Expenditure
Expenditure
on raising funds:
Costs ofraising donations
and legacies
Expenditure
on charitable
activities
'8
9,10
784,075
580,253
784,075
580,253
673,265
409,542
Total expenditure 1,384,328 1,384,328 1,082,807
Net income and net movement in funds 441,186 441,186 976,669
Reconciliation
offunds
Total funds brought forward
10,871,915 10,871,815 9,895,246
Total funds carried forward 11,313,101 11,313,101 10,871,915

2023 2022
Note E
Fixed assets
Tangible fixed assets
17 16,305,546 16,484,959
Current assets
Debtors 18 ?4,632 74,649
Cash at bank and in hand 561,457 620,581
636,089 695,230
Creditors: amounts falling due within one year 19 250,813 565,385
Net current assets 385,276 129,845
Total assets less current liabilities 16,690,822 16,614,804
Creditors: amounts
one year
falling due after more than 20 5,377,721 5,742,889
Net assets 11,313,101 10,871,915
Funds ofthe charity
Unrestricted
funds
11,313,101 10,871,915
Total charity funds 21 11,313,181 10,871,815

Year en ded 31 March 202 3
2023 2022
E
Cash flows from operating
activities
Net income
441,186 976,669
Adjustments
for:
Depreciation
oftangible fixed assets
Other interest receivable and similar income
Interest payable and similar charges
Gains on disposal oftangible
fixed assets
Accrued income
374,181
(276)
261,671
(2,'999)
(234,462)
371,843
(73)
182,133
(36,651)
Changes
/n:
Trade and other debtors
17 5,779
Trade and other creditors (110) (180,414)
Cash generated
from operations
839,208 1,319,286
Interest paid
Interest received
(261,671)
276
(182,133)
73
Net cash from operating
activities
577,813 1,137,226
Cash flows from Investing
activities
Purchase oftangible assets
Proceeds from sale oftangible assets
(194,769)
3,000
(892,726)
Net cash used
in investing
activities
(191,769) (892,726)
Cash flows from financin
activities
Proceeds from borrowings
Repayments
of borrowings
(445,168) 1,540,000
(1,474,861)
Net cash (used in)/from
financing
activities
(445,168) 65,139
Net (decrease)/increase
in cash and cash
Cash and cash equivalents
at beginning
equivalents
ofyear
(59,124)
620,581
309,639
310,942
Cash and cash equivalents
at end ofyear
561,457 620,581

4. Donations and legacie s
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Donations
Donations
Education
Donations
and offerings
income
- Building
967,913
3,605
262,506
967,913
3,605
262,506
976,037
4,604
573,729
976,037
4,604
573,729
1,234,024 1,234,024 1,554,370 1,554,370
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
R F
Kitchen langar 568,215 566,215 505,033 505,033
6. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
F P F
Bank interest receivable 276, 276 73 73
7. Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
R P
Gain on disposal oftangible fixed
assets held for charity's
own use
2,999 2,999

Costs ofraising donations and legacie s
. Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
F F
Staff costs
Premises
Donations
Support costs
Insurance
Sundries
Communications
Bank charges
' 12,410
495,334
42,351
188,206
20,816
1,223
8,119
15,614
12,410
495,334
42,351
188,206
20,818
1 223
8,119
15,614
11,952
434,858
30,465
147,249
19,032
3,658
8,573
17,478
11,952
434,858
30,465
147,249
19,032
3,658
8,573
17,478
784,075 784,075 673,265 673,265

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
F F
Interest
KItchen
Support
on loans
Langar and Sports
costs
' 261,671
307,322
11,260
261,671
307,322
11,260
182,133
209,769
17,640
182,133
209,769
17,640
580,253 580,253 409,542 409,542

Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
F R F
Interest on loans
Kitchen Langar and Sports
Governance
costs
261,671
307,322
' 11,260 261,671
307,322
11,260
182,133
209,769
17,640
568,993 11,260 580,253 409,542

11. Net Income
Net income is stated after charging/(crediting): 2023 2022
F
Depredation
oftangible fixed assets
Gains on disposal oftangible fixed assets
374,181
(2,999)
371,843
12. Auditors
remuneration
2023 2022
F
Fees payable for the audit ofthe financial statements 9,480 9,240

Tangible fixed assets
Freehold Fixtures and Motor
property
P
fittings
E
vehicles Total
R
Cost
At 1 April 2022
Additions
Disposals
18,048,401
176,879
, 157,720
17,890
35,835
(19,735)
18,241,956
194,769
(19,735)
At 31 March 2023 18,225,280 175,610 16,100 18,416,990
Depreciation
At 1 April 2022
Charge for the year
Disposals
1,605,427
354,506
115,737
19,675
35,833
(19,734)
1,756,997
374,181
(19,'734)
At 31March 2023 'I,959,933 135,412 16,099 2,111,444
Carrying
amount
At 31March 2023
16,265,347 40,198 1 16,305,546
At 31 March 2022 16,442,974 41,983 2 16,484,959

Debtors
2023 2022
f
Other debtors 74,632 74,649
Creditors: amounts falling due within one year
2023 2022
Bank loans and overdrafts
Accruals and deferred
income
Social security and other taxes
Other creditors
196,000
54,795
18
276,000
289,257
94
34
250,813 565,385

2023 2022
R
5,377,721 5,742,889

At At
1 April 2022 Income
E
Expenditure Transfers
F
31March 2023
f
General funds 10,871,915 1,805,514 (1,364,328) 11,313,101
At At
General funds 1 April 2021
E
9,884,047
Income
2,059,476
Expenditure
V,082,807)
Transfers
11,199
31 March 2022
F
10,871,915

Analysis ofnet asse ts between funds
Unrestricted Total Funds
Funds 2023
F R
Tangible fixed assets
Current assets
Creditors less than
1 year
Creditors greater than
1 year
16,305,546
636,089
(250,813)
(5 377721)
16,305,546
636,089
(250,813)
(5,377,721)
Net assets 11,313,101 11,313,101
Unrestricted Total Funds
Funds 2022
F
Tangible fixed assets
Current assets
Creditors less than
1
Creditors greater than
year
1 year
16,484,959
695,230
(565,385)
(5,742,889)
16,484,959
695,230
(565,385)
(5,742,889)
Net assets 10,871,915 10,871,915

Analy sis ofchanges
ln net debt
At
At 1 Apr 2022 Cash flows 31 Nlar 2023
R
Cash
Debt
Debt
at bank and in hand
due within one year
due after one year
620,581
(276,000)
(5,742,889)
(59,124)
80,000
365,168
561,457
(196,000)
(5,377,721)
(5,398,308) 388,044 (5,012,284)