Registered ¢hariiy number.. 271627 GURU NANAK GURDWARA FOR THE YEAR ENDED 28TH FEBRUARY 2022
Guru Nanak Gurdwarg Ih Year Ended 28 February 2022 Contents Charity Information 2-4 Trustees, Report Siatem¢nt of Financial Activities Balance Sh¢cl 7-9 Noies to the Financial Statements 10. Independent Examiner's Report
Guru Nanak Gurdwara Cbarity Information ag al 281* February 2022 Charity name Guru Nanak Gurdwara Charity numb¢r 271627 PriDclp81 addreyg (iuru Nanak Gurdwar9 Luton 2a Dallow Road Luton B¢dfordshire LUI 11.Y Trustees Mr. Balwind¢r Singh (President) Mr. Gurpalsingh Binning IV1¢e Pr¢sident) Mr. Santokh Singh Mahal (Assisiant Secfdary) Mr. Avr Singh (TasUrer} Mr. Bald¢v Singh Marvaha {Assistant Treasurer) Mrs. Manjii Kaur Sand¢r (Sts8e Secretary) Mr. Joginder Sin8h (Eluildin8 Maintenance) Mr. ja11 Sin8h (Sports Secretary) Mr. Mota Singh KAlair (Edu¢alion Secretsry Mrs. Amarjit Kaur Sangherd (Kilchen) Mrs. Parnijil Kaur Samra (Kii¢hen) Mrs. Kuldip Kmur (Kitchen) Mr, Gurba¢han Sin8h Rana (Kitchen) Mr. Pavilar Sin8h Mr. Nirnian Singh Gill Mr. Tejpartap Singh Sahota Mr. Kuldip Singh Mr. Hardeep Singh Kullar Independent examlner Samson Akinola, FCCA Ch8rter¢d Certified Accountants 7 George Street West Luton Bedford5hire LUI 2BJ
In the constilution. it was believed the Lohesion and (ogethern¢ss of the members of ihe Sikh faith in Luton required addressing. The charitv began with an Initial donation. Boih the initial donation and subsequent don81ions since have been undeT the tern which allow the trusiees to either retain Ihe amounts as capital or io spend them. The objectives of the charity include. a) To brin8 together memb¢rs of the Sikh community in Luton for deeper dialogue and co- operation b) To increase understanding and irusi within the Sikh Community, building on thecommon ground between them yet reSptIng the unique contribution that each brin8S c) To work tom'ards greater social ¢ohcsion and community iniegraiion in Luton d) To provide a place of worship for members of the local Sikhcommunity The constitution provides for a minimum of five Irust¢es. Where there is a r¢quiremeni for new Irust¢es, these would be identified and appoint¢d by ihe remaining Iruslees. subject to the approval by AGM. The hair of the trusieLs is responsible for the induction of any new truste¢ which involves awarcn¢ss of a trustee's responsibi lity, the governing documenl. adminisirative proceduros, and lh¢ history and philosuphical #pproa¢h of the charily. The truslees have lak¢n steps to identify major risks to which th¢ charity is expos¢d and syst¢ms have been estsblished io rnili8ate ihose risks. nnua Current Yelr The Executlve Committee has worked to keep the day-lo-day adlviiies of the Charfty continuing smoothly in line with the Charity Constilulion. This has included Ihe lollowing.. organi Ine celebration and marking of maix evenl8 aTrJ dates in the Sikh Cdendar Supporting Ihg Mèmbers {Sadh S•ng¥tl events $u¢h 88 ceknbration• m•rking new blrths, blrthdgy$, pageMents. marFiages. and g•nOr 11-being of lamilies. Support mernbers with the ieligious formality ol deaths. Provi(ling members with tSxum•nls required fegulatory authoriti86. Provlde school Chlldren and teachers. tram BadfOrdsr8 and Hertlordshlre. with Sikh r•I10l educatlon durfng numèrous visits. Kept dose r•1ation5hip with lo1 #Lrthorities and comfflunities inc4uding the police and Nun¢il. Supported the Police Community Cohesion. Community S•f•ty. Crime Reduction, antj Counter Terrorism Team5. Pro¥ided eduution gn Sikh activities and religion on their regular ¥isll$. Many ol th¢ wuired statutory certthcabons obtainad thr¢yJgh the relovant bodies. Orgonise the weekly eveni$ indufling Sunday Prtyer Day. the Senior CrtIz8 Day Centre, Mu81& Punj8b6, ancj Sikh history dasses for the chlldren. Turban tying events and competitions fwchildren. Support Sikhi Cawnp ev¢nts during sehoc4 hokn"d8ys for children. Arronge for the Gurth¥ara Isikh Temple) to be tsp èvery day to al, induding nosIkh cornmunitias, to drop in at will and to suit lh¢ individual. Provide a placo for communfty social g¥thering$ Started the Luton Sikh Soup Kitchen servin9 over 100 hol tt*als and bags of food Sunday. Inv¢)Ived in various on8lto and offsite COVID V•¢<ine events to addre VaCLine hetancY.
Completson of t)uild project and donlitIc of the existjng gte. Futurg Plan8 Continuo and strengthen the gUlar activfties that ara thè foundats.on of the charity as l)utlined ab)ve Grow th• funding sources ol the charity in support of ensuring th• Luton Sikh Communty. Panjabi Communlly. and Loe81 Community b•nefit from speciffic 6ervKe provisions al the Guith¥aro. Oryanise ffirnl-ever Vaisakhi N8g8r Kirtan in Aprl 2022. Complellon oflhe Gar pork, secure boundary ler*iNJ a new gatè for Ihe ste. The net incoming resources for (he ycar w85 a gain of £847.857 (2021 £299,257). Ai Ihe end of ihe financial year. the reserves were £3.505.343 (2021 £2,730.272) of unrestricted funds and £198.614 (2021 £198,614) of restricted funds. The adequacy of (he r¢s¢rves policy is reviewed annually. The Irustees are satisfied that reserves are presently more than ad¢quaic to meei fuiuie expendilures. The reservc5 policy is 10 have reserves available in order to ensure (he day-lo-d8y operation continues into Ihc foreseeable fulure. No matter5 or circumsiances have arisen since the end of the financial year which significantly affected or may significantly affect Ihe op¢ralions of Ihe eharity. the results of these operaiions or Ihe slate of affairs of che ch8rity in ihe financial year subsequenl to the financial year ended 28 February 2022.
Charity law requiS the truslees to prepare the financial statemenls for each financial y¢ar which show A Iru¢ and fair view of thc slale of affairs of the charily and ils financial activities for that year. In preparing those financial statements. the trustees are required io: Select suitable accounting policies and then apply ih¢m consisteTrily. Make judgments and esiimates that are reasonable and prud¢n¢. St&te whether applicable accounting stsndards and statements of recommended practic¢ hav¢ been followed. subject to any departures disclosed and explained in the financial starcmcnrs. and Prepare the financial stalemenis on 8 80ing concern basis unless it is inappiopriale lo presume that the charity will continue in operational exislence. The trustees are responsible for keeping proper accounling records which disc105e wilh reasonable accuracy al any time the financial position of ihc charily and io enable them to ensure that the financial statcrnents comply with thc Charities Act 2016. They are also responsible for safeguarding ihe assels of the charity and hence for taking reasonable sieps for the prevenlion and d¢txtion of fraud and other irr¢gulariti¢s. The trustees inlend 10 ask ihe existing occounthnis to undertak¢ th¢ independent examination of the trust. in the following J'car. Signed on behalf of th¢ Irust¢¢5 . Mr. Balwinder Singh - Presldent Dale: 15th November 2022
GURU NANAK GURDWARA Charit No 271S27 Annual accounts for the eriod end dale Penod atartdate 0110312021 To 2W0212022 Section A Statement of financial activities R•lrbCt44 Unrnstrfet•d lrt¢om• Endowrn•nt fuThd• fun RKomm•nd•d C•t•g0rf by •¢tlvlty Tot•1 fund• Prfor •1 Incom• FOI F02 F03 F04 FOS Incorn• and •ndowmgnts frvm.. EW)nthtr¢n4 892,265 247 282 18.246 137.327 21,870 Othw kncom•. HMAC r•lur 137 327 Othw. Int•TwI 19 19 Tot•1 Exp•ndltw• (Not•• O) Exp•ndMur• w: R•isirvJ bJndi Ch•Ttsbl• S•pirnt•. Qlhlr 32,241 Total N•t InGom•ll•xp•ndltur•) b•fore tax for th• r•portlng P•flod 7W,700 796,700 244,489 Taxpay1• Not Incorn•ll•xp•ndltur•l ft•r tsx befor• Inv•¥lm•nt g•lnWllo••w) 796.700 796,7C 244,489 N•1 gain%lllwM¥l Inv•iim•nti Net In¢omelloxpendlturn) Extr•ordln•ry It•m8.Old 8ulldlng & F&F tt•n dOWbl Trnnsfors b•tw•M fvnd• Oth•r rKogni#•d g•InlI01•II. 798.700 796.7LXI 244,489 21.629 e33,510 Gains Ind IOI•M 4n r•v•iuithi offa•d 4Mts forth• Net movement In funds 775 071 389 021 RKon¢lllatlon ol funds.. T•1 lynds Total fund5 ca• fonY•nl 2 730.272 3 505 343 2 730 272 3 505,343 3.119293 2 730 272
GURU NMAK GURDWARA Chuity No 271627 Section B Balance sheet Unmtrlcted fwd• om• Enthy4Tr•nt T¢A•l Totsl14 Fixed a8S0t8 F01 F02 F03 F04 F05 T•nglbl• a889 N•w Bulldlng (Not• g 21,629 2.133.851 4.370.9TrJ 4,370.9CpJ Tot4lffx•dasMt 2.155.48D Current a880ts Ci•h at bank •nd In h•nd rot41 eurr•nt•¥••t• 2871.719 2,871.719 Credltorn: amount• f•lllng du• wlthln one year INot• 101 3.850 14.555 N•teurr•nt••8•lW(Il•)IlldwJ 2 857.164 TO1•1•th l•¥ ¢urnntll•bllftl•4 5,012.e44 Crodltorn: amounts f•lllng du• •ft•r on• y••r Provl•lon• for Il•blllW Tot•1 n•t•¥••t¥ orll•bllld Fund8 of the Charlty 4.570.959 4.570.959 S,012,844 R••tri¢t•d In¢om• lund• IN4X• 4 Unr••trl¢l•d fvnd• R8v•luatlon roMN• Fthlr ¥ilu• r•ur¥• 4,570.959 4.570,959 2,730,272 Totsl fund• ,959 2,730,272 Spaned by Me or tr¥s••. Print Na approval ddlmm &gnature Swatura ofTru$tee MtmlJ•r d¢Ym Prlnl n•rn• CC17a IExixll 2011112024
Gurn Nanak Gurdwara Year Ended 28 February 2022 a) The accounis have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and with the Charities Act 201 b) Recognition of Income- there are inoluded in the Statement of Financial Aciivities {SoFA) when the chariiy becomes entitled io the resourc¢s and monethry value can be measured wilh sufficient ) Invesirnent income is recorded when receivable d) All expenditure is included in the accounts on an accrual basis. Irrecoverable VA T is charged (o the SOFA as incurred. e) The r¢strict¢d funds of the charily are exp¢nd8ble funds that are regularly increased or relained as capital at the Irustees, discreiion. n All capilal-relaied expenditure costing more than £5000 is capiialized. Deprecialion on fixtures and fillings is charged on a 150/0 reducin8 balance meihod. g) The charity updaled ils dcprcciation policy durin8 ihc year. This is to ensure that all fixed assets arc appropriately depreciated in ihc charity accounis. To this end. all charily buildings are to b¢ dLpreciated at an annual rate of 5•/0. from Ihe 2022-year end accounts and the depreciation on the building Is lo be char8ed to the Statement of Fin3n¢ial Activities {SoFA) as per other Fixed a$s¢ls depreeiaiion. Guru Nanak Gurdwara is a registered chariiy and accordingly is exemm from taxalion on ils income and gains whcre they apply io chariiable purposes. The restricted donalions in the current year and (he previous year represent income from donalions lo the Guru Nanak Gurdwara r¢slricted funds only. 2022 2021 Salari¢s 18,913 8,063 Total 18.916 8.063 The number of part-tim¢ employees during lh¢ year was sixteen (2022 - sixteen). None of rhe trustees were paid any remuneration or expenses by the charity during the year (2021 £nil)
. The charity has undertaken direct activity io meet its charitable purposes. Th¢ following is the analysis of the chariiy's direct expenditure: 2022 Unrestricted 2022 Restricted 2021 Total Wases Coach hirelfoi)d and travel ex nses onsorshi Donaiions Tv License Musiclcamp and F.vents Fireworks 18,916 8,063 14.510 Total 18.916 22,573 Governance Costs, consisting of th¢ r¢nt, ralcs, and other day-to4lay administrative expenses A splil between charitablc activity and governance on an actual or equal estimaied basis. 'l-his is because it is difficult to eslimate the cxpense atlribuiable io earh a¢tivily. Support costs apportioned to the different aims of the charity are shown in the note below. 2022 2022 2022 2021 Basis of ortionment Unr¢s¢ricted Restricted Total I'otal 01¢¢ cost5 and bank char cs Light, heal. and raies Actual 2.330 2,330 588 A¢tual 16,294 16.294 21,585 Repairs and maintenance Insurance Adv¢rtisin Tele hone and fax Sundry Equip. drink & motor Legal & professional fees Derrfeciation Actual 2,050 Actual Actual Aciual Actual 3,046 1,592 360 852 2.597 852 2,597 931 A¢lual 4.871 4,871 1200 Actual 3,244 3.244 637,327 Total 33234 33,234 665,704
2022 1400 2021 1200 Ind¢ ¢ndent examiner's f¢e Total 1400 1200 Movement on the charity's tangible fixed assets was: Fixtures and Fitlin Freehold L&nd nd Buildin TOTAL Cojt Ai I, March 2021 Additions Disposals At 28" February 2022 77.639 2,133.851 2,237,049 2.211.490 2.237.049 77,639 4J70.900 4,448,539 reciAtion At I, March 2021 reciation charge reciation disposals At 28th Febrya 56.009 3.244 56.009 3,244 2022 59,253 59253 Net Book Value At I, March 2021 At 281& Februa 21.630 18,386 2.133.851 4J70,900 2.155.481 4,389,286 2022 2022 2021 Inde ndcnl examiner's fee hi and heal Tele hone Buildin works 1.200 1,705 50 11400 1705 50 11,400 Total 14,555 14.355
I report ort the accounts of the Charity for the year ended 28 February 2022 which are sel oul on pages 8 to 15. The ch8rity's trustee5 are responsible for thc preparation of the accounts. The charily's truslee5 consider that an audit ps not required for thi5 year under section 144 of the Charities Act 201 l and ihat an independent examination is needed. It is my responsibility lo: Examin¢ ih¢ accounts under section 145 of ihe ChariliesA¢l, To follow the procedures laid down in the General Direclions given by the Chariry Commission (under section 145(5)(b) of (he Act and To stale whether particular matters have come to my attention. My examinalion was carried oui in accordance wilh the General Dir¢¢tions given by the Charity Commission. An examinalion includes a review of ihe accounling records kept by the charily and a comparison of the accounts presenied with those records. It also includes consideration of any unusu81 items or disclosures in the accounts and seeking explanations from you as trusi¢¢s conc¢rning &ny such mattcrs. The proccdures undertakcn do not providc all the evidence thai would be requir¢d in an audit, ond con5equenily, no opinion is given as lo whether the accounts pr¢s¢nt a 'true or fair, vicw and Ihc rcport is limited lo those matters set oul in the stalement below. In lh¢ Course of my ¢xaminotion, no mat¢¢r ho$ ¢om¢ ¢0 my 8ltention: (1) which givcs me reasonable cause (o believe ihal in. any material re5pe¢l. Ihe requiremenls; to ke¢p proper accountin8 records in a¢cordan¢¢ with s¢ction 130 of the Charities Act; and to prepare accounls thal accord with the accounting records and comply with the ac¢ountin8 requirem¢nts of the Charilies Act have not been metor (2) to which, in my opinion, attention should be drawn in ord¢r to ¢nable a proper understanding of th¢ a¢rount to b¢ reach¢d. (3) These accounls and report5 have not been audiled. Samson Akinola, FCCA Chartered Certified Accountant. 7 G¢orgc Streei West Luton Bedford5hirc LUI 2BJ Dated: 23111/2022 10