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2022-12-31-accounts

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

Charity registration number 280707

SRI GURU SINGH SABHA SOUTHALL

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Himmat Singh Sohi - President Kulwant Singh Bhinder - Vice President Harmeet Singh Gill - General Secretary Jagidsh Kaur Lall - Joint General Secretary Jitpal Singh Sihota - Treasurer Dr Davinderpal Singh Kooner - Joint Treasurer Harpreet Kaur Bains - Asst. Treasurer Manjit Singh - Stage Secretary Harjit Singh Ponaich - Stage Secretary Balpreet Kaur Malhotra - Welfare & Safeguarding Gulzar Singh Chatrath - Estates Management Dr Parvinder Singh Garcha - Education, Heath & Wellbeing Tej Kaur Grewal - Chairwoman Sukhdev Singh Aujla - Havelock Road Incharge Sukhdeep Singh Gill - Commitee Member Pritam Singh Sahota - Sports Secretary Karanveer Singh Rai - IT & Social Media Bhajan Singh Sidana - Social & Cultural Secretary Jarnail Singh - Operations in Charge Mansukhbir Singh Johal - Legal Advisor to the President Harbans Singh Kalsi - Estates Management Amarjit Singh Dassan - Holding Trustee Charity number 280707 Principal address 2-8 Park Avenue Southall Middlesex UB1 3AG Registered office 2-8 Park Avenue Southall Middlesex UB1 3AG Auditor M J Bushell Audit LLP 8 High Street Brentwood Essex CM14 4AB

(Appointed 2 October 2022)

(Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022)

(Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022) (Appointed 2 October 2022)

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

CONTENTS

Page
Trustees' report 1 - 7
Statement of Trustees' responsibilities 8
Independent auditor's report 9 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 23

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Managing Trustees present their report with the financial statements of the Charity for the year ended December 31st 2022

Sri Guru Singh Sabha Southall (hereafter ‘The Sabha’/SGSSS) is an unincorporated body (Sikh Faith Charity).

As the Charity is an unincorporated body, the Holding Trustees act as the custodians of the charity's freehold properties.

The Managing Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Managing Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. Risks which are identified are dealt with appropriately, including insurance cover being taken where feasible.

The Trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the risks.

Management have identified that the misappropriation of charity assets may also be a risk, but this is mitigated by various controls which have therefore minimised this risk.

The conclusion was that the system of control in the areas reviewed was adequate in all significant respects for the purpose of the charity to continue in its activities.

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DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

1.0 Aims and Objectives

The objective of the Sabha shall be the advancement of the Sikh faith, with dharam as the guiding principle. In furtherance of that objective but not otherwise, the Sabha may:

2.0 Public Benefit

The Sabha carries out a wide range of activities in pursuance of its charitable objectives. The array of activities provides benefits to those who attend the Gurdwara and the wider community at large.

The Sabha raises public awareness and enhancing public participation in the key attributes of the Sikh Dharam (Sikh way of life). These include:

The charity project work addresses key aims and objectives and associated aims as described above. The trustees and staff are mindful of the need to work for the public benefit, and this is an important element of the overall aims and objectives.

Public benefits range from spiritual uplift through initiation and nurturing of Sikh way of life; capacity building of individuals, families, and communities with Sikh values-based education; engaging in civic activities, providing support to the elderly through youth participation and healthcare. For example, the Sabha has worked closely with Ealing council on its ‘Get Southall Moving Scheme’ to propose an alternative to the changes on Guru Nanak Road.

Since the election of the new Executive Committee, an audit has been conducted to identify key areas of improvement for the Sabha. Based on the findings of the audit, the Committee has been working to implement operational changes and improvement in the Sabha.

The Charity has complied with the duties in regard to the public benefit guidance published by the Charity Commission.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

3.0 Building

We have undertaken significant work to renovate and improve the facilities including, cleaning, and repairing the domes at Guru Nanak Road Gurdwara, repairing the Stained-Glass windows, finding energy efficient solutions, reducing carbon emissions, installation of new lifts as well as other improvements that are currently being planned for implementation.

We have updated our IT infrastructure to improve our services and reduce costs. Our phone and internet providers have been merged, and we have set up an internal network to enhance the efficiency, security, and management of the charity’s affairs. We are also proud to announce that a new sound system is being installed at Park Avenue in Hall 2 of Guru Nanak Road Gurdwara. Additionally, a live video stream is available on YouTube from both Gurdwaras for the convenience of our sangat (community).

Further technological improvements include updates and purchases of technological equipment at both Gurdwaras to improve the infrastructure, including the purchase of a portable system to live stream the entire Nagar Kirtan from the Palki Sahib for the first time.

4.0 Dharam & Parchar

The Sabha continues to be the leading platform for parchar in the UK. World renowned Katha Vachaks, Raagis, Dhadhis and Parchariks continue to visit. SGSSS remains the hub of community providing all of the religious needs of the Sikh community including large smagams celebrating various Gurpurbs and itihasic events. This year, the Vaisakhi Nagar Kirtan took place on 2nd April 2023 and was a tremendous success.

5.0 Education

5.1 Khalsa School

The school has had a strong academic year in 2021-2022 with SAT results placing it among the top 10 primary schools in the Borough. The 2023 results are expected to show further improvements. This achievement has provided a boost to academic progress and curriculum achievement, reflecting the Khalsa values that guide the school’s strategic vision and inspire the staff and governors to be outstanding professionals and role models.

5.2 Punjabi and Gurmat Sangeet Academy

The Sabha’s Punjabi and Gurmat Sangeet Academy continues to grow. This year saw our first cohort of students taking GCSE examinations through the Sabha. Eight students took their examinations and received top marks.

There has been significant demand from adults in the sangat who wished to learn Punjabi and over 60 students participated in the first cohort.

5.3 After School Clubs

We facilitate weekly after school clubs for children with special educational needs and disabilities (SEND), to provide an opportunity for them to learn about the Gurdwara, Sikh customs and traditions, sensory play, kirtan, sakhis (religious stories), and much more.

Additionally, we run weekly homework clubs for 12-18-year-olds that are run by experienced volunteers to help with homework, coursework, assignments, and exam revision, covering core GCSE and A-Level subjects such as English, Maths and the Sciences.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

5.4 Library

We are proud of our pioneering project to construct a Children’s Library at Guru Nanak Road Gurdwara. It is the first dedicated children’s-only library within a Gurdwara, providing a space for children to enhance their reading abilities and imagination, whilst also supporting the burgeoning field of Sikh and Punjabi authorship.

5.5 GCSE Workshop

The Sabha teamed up with St Mary’s University to assist students in selecting their GCSE choices in a GSCE workshop. During the workshop they received advice and guidance on how to select the best GCSEs as well as information about A-Levels, BTECs and T-Levels, College, and apprenticeships.

5.6 Sikh Students Freshers Fair

In October 2023, we hosted an annual Sikh Students Freshers Fair at Guru Nanak Road Gurdwara. Sikh Students from universities across England attended, visiting an array of stalls offering career opportunities, Sikh businesses, and volunteer organisations. Students could benefit from guidance, advice, showcasing projects and campaigns hosting a range of competitions and prize giveaways.

5.7 Summer Camps

Over the Summer we held the Southall Summer camp and Summer Sports camp (see above). Over 200 children attended over the course of two weeks with material and activities that focused on inspiring young minds to embark on a transformative adventure of exploration, growth, and learning.

6.0 Public Engagement

6.1 Sikh Education Council

The Sikh Education Council have played a significant role in education at Singh Sabha Southall over the past year, producing a self-funded exhibition on the Bhagats of the Guru Granth Sahib which is presently on display at Guru Nanak Road; organising a seminar on General Hari Singh Nalwa; speaking at Gurdwara events to celebrate Baba Phoola Singh Akali, Bhai Jaswant Singh Khalra, and Bhai Satpal Singh Dhillon; leading the educational content delivered at the Southall Summer camp; running netball and football skills days for girls; presenting Anand Karaj course material alongside ‘Your Lavaan’; and producing a booklet on the Anand Karaj branded specifically for Singh Sabha Southall. Since 2019, the Sikh Education Council has been paying rent to the Sabha for the privilege of basing themselves on the grounds of Park Avenue, additionally contributing in many ways that benefit the Sangat which they are appreciative of.

6.2 Sikh Human Rights Group

In partnership with the Sikh Human Rights Group (SHRG), the Sabha addressed the United Nations in Geneva on 6th July 2023 to discuss ‘Menstrual Health and Gender Discrimination’ during a panel organised by SHRG. This event showcased the Sabha’s commitment to global awareness and solutions. The event united experts, activists, and organisations, fostering knowledge exchange. The Sabha now intensifies efforts to implement discussed solutions prioritising reducing gender bias and promoting equal opportunities through ongoing global advocacy.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

6.3 Health

We have been supporting an initiative with the South Asia Biobank (LOLIPOP Health Study) at Norwood Hall funded by the Wellcome Trust and sponsored by Imperial College London. In the first three years, over 43,000 individuals have been tested, 16,829 cases of high cholesterol were identified, 8,836 cases of high fasting blood sugar and 8,741 individuals with high blood pressure. Some participants have required emergency admission to hospitals for previously undiagnosed issues.

Every third Sunday, the ‘13 Community Clinic’ continues to run at Park Avenue Gurdwara. The clinic provides legal, medical and wellbeing advice.

6.4 Sports

Over summer we held an annual summer sports camp where more than 200 children attended and took part in a variety of sports activities to promote keeping active and a sense of community.

We have continued to grow the number of sporting activities taking part at the Sabha. Current activities include gatka, wrestling, football, Mixed Martial Arts (MMA) and netball.

Football camps take place during each set of school holidays where over 30 children regularly attend and participate in football training sessions.

We are also a Duke of Edinburgh Centre and periodically run programmes.

7.0 Community & Wellbeing

7.1 Langar

Both Gurdwara sites provide Langar daily with support from many regular volunteers and the wider community. We are proud to be a ‘Zero to Landfill’ organisation which is in line with our Sikh principles and aims to reduce the environmental impact of our operations. All of the waste we generate is recycled or turned into electricity. A new compactor was installed at Park Avenue Gurdwara which has reduced our collection by 75%.

7.2 Safeguarding

The Sabha is deeply committed to ensure the safety and well-being of its members and the community. As such, the Sabha has become one of the first Gurdwaras to employ a dedicated Safeguarding Officer.

7.3 External Visits

We have seen an increasing number of external visits to the Gurdwaras. Groups visit from across the UK and internationally. They are given tours of the Gurdwara, a talk on the Sikh faith, a Q&A session followed by Guru Ka Langar. Educational literature is also distributed to the visitors.

7.4 Art Workshops

We hold weekly art workshops for SEND children at Park Avenue Gurdwara to help create a safe, fun space.

7.5 Kaur’s Connect

Monthly forums take place for Sikh females to discuss challenges and build relationships with local likeminded individuals.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

7.6 Mael Gael 8 0 Governance

Our pioneering Mael Gael continues to grow from strength to strength. We uphold transparency and accountability in our governance practices including public availability of our meeting minute summaries on our website. We have developed our Human Resource policies and 7.7 Matrimonial Service modernised employee contracts to protect both employees and the Sabha. We are proud to announce that we are working towards becoming a London Living Wage Employer.

The Sabha holds a matrimonial service that takes place on Sunday afternoons from 12-4pm at Guru Nanak Road Gurdwara. This is an essential service for the community. We have set up subcommittees to work on specific areas of our operations including Finance, HR, Building and community outreach. These subcommittees will provide additional support and expertise to the executive committee building on the implementation of the findings from our internal audit. 7.8 Gardening

In partnership with OwnGrown, the Sabha continues to nurture and enhance its garden at Norwood Hall. 9.0 Financial Review This reflects a dedication to promoting nutritional diversity in our community, this season, the team has

cultivated an impressive 46 vegetable varieties from tomatoes to chillies, watermelons, and butternut 9.1 Principal Funding Source squash.

The charity's funding comes from donations from the public and investment income. Inclusivity is a core value exemplified by our ‘Connect with Food’ sessions for seniors aged 50+. We

have hosted 17 sessions each attended by up to 35 seniors eager to connect with the earth and their 9.2 Future Developments food. These sessions cover topics such as seed sowing, companion planting, pruning, propagating, and

harvesting, providing essential gardening skills and knowledge to our seniors. The Charity aims to continue to follow its core objectives and will focus on continuing with projects undertaken in previous years and to establish programs for the elderly, mothers, and toddlers, and For our younger members, we have created engaging hands-on experiences such as a sweet pea tepee increase access to sports activities for the Sangat with special focus on promoting sport in the local and a bug hotel. These projects foster a connection with nature and educate about the importance of community. pollinators in our garden ecosystem.

Out gardening philosophy is rooted in sustainability. We have implemented methods such as no-dig 10.0 Structure, Governance and Management gardening, and companion planting to encourage people to work in harmony with their environment.

Furthermore, we maintain a strict policy against pesticide or insecticide use, promoting natural, organic, 10.1 Recruitment and appointment of Managing Trustees and eco-friendly gardening practices. We have future plans including workshops, an early-learning kids

playground area, a serene water feature, a communal campfire and more. Managing Trustees of the charity are elected every 3 years. The Membership & Election Committee is responsible for assessing the eligibility of candidates to stand for election ensuring compliance with the 7.9 Interfaith Sabha's constitution, conducting the election, scrutinising the ballot and hand the results to the General Secretary. We are actively involved in the Southall interfaith group, bringing together leaders from Sikh, Christian,

Hindu, and Muslim communities to collaborate on common issues. Earlier in the year, the General 10.2 Induction and training of new Managing Trustees Secretary met with the Archbishop of Canterbury at Lambeth Palace to discuss Sikh issues in the UK.

The Sabha also sponsored the Vaisakhi at Parliament event. The Managing Trustees are given adequate support to manage the Sabha's activities in compliance with the Sabha's constitution. We proactively collaborated with the sangat and Ealing Council regarding their ‘Get Southall Moving’

initiative, which encompassed enhancements to cycling infrastructure along Guru Nanak Road.

10.3 Elections

The new Executive Committee was elected on 2nd October 2022. The Sevadars have been focused on delivering their priorities:

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

10.4 Statement of the Trustees Responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the financial and non-financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf by:

………………………….. …………………………..

Himmat Singh Sohi – President

Harmeet Singh Gill – General Secretary

31 October 2023 30 October 2023 Date: …………………….. Date: ……………………..

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF SRI GURU SINGH SABHA SOUTHALL

Opinion

We have audited the financial statements of Sri Guru Singh Sabha Southall (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF SRI GURU SINGH SABHA SOUTHALL

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Management override of controls

Non-compliance with law regulations

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF SRI GURU SINGH SABHA SOUTHALL

Corné von Wielligh ACA (Senior Statutory Auditor) 31 October 2023 for and on behalf of M J Bushell Audit LLP ......................... Chartered Accountants Statutory Auditor 8 High Street Brentwood Essex CM14 4AB

M J Bushell Audit LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
funds
2022
Notes
£
Income from:
Donations and
legacies
3
3,850,479
Charitable activities
4
-
Total income
3,850,479
Expenditure on:
Direct Costs
5
1,086,297
Support &
Governance costs
6
2,027,864
Total expenditure
3,114,161
Net incoming/(outgoing)
resources
736,318
Other recognised gains and losses
Revaluation of
tangible fixed assets
2,472,000
Net movement in funds
3,208,318
Fund balances at 1 January
2022
31,703,783
Fund balances at 31
December 2022
34,912,101		 Restricted
funds
2022
£
-
44,745
44,745
-
79,755
79,755
(35,010)
-
(35,010)
11,765,282
11,730,272		 Total
Unrestricted
funds
2022
2021
£
£
3,850,479
3,506,438
44,745
-
3,895,224
3,506,438
1,086,297
864,622
2,107,619
1,637,393
3,193,916
2,502,015
701,308
1,004,423
2,472,000
-
3,173,308
1,004,423
43,469,065
30,699,360
46,642,373
31,703,783		 Restricted
funds
2021
£
-
58,025
58,025
-
35,000
35,000
23,025
-
23,025
11,742,257
11,765,282		 Total
2021
£
3,506,438
58,025
3,564,463
864,622
1,672,393
2,537,015
1,027,448
-
1,027,448
42,441,617
43,469,065

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
General unrestricted funds
Revaluation reserve		 2022
£
£
45,369,616
10,723
1,428,911
1,439,634
(166,877)
1,272,757
46,642,373
11,730,272
32,440,101
2,472,000
34,912,101
46,642,373		 2021
£
£
43,327,362
23,860
303,491
327,351
(185,648)
141,703
43,469,065
11,765,282
31,703,783
-
31,703,783
43,469,065		 2021
£
£
43,327,362
23,860
303,491
327,351
(185,648)
141,703
43,469,065
11,765,282
31,703,783
-
31,703,783
43,469,065
43,469,065
11,765,282
31,703,783
43,469,065

30 October 2023 The financial statements were approved by the Trustees on ......................... .............................. .............................. Himmat Singh Sohi - President Harmeet Singh Gill - General Secretary Trustee Trustee

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2022

Notes
Cash flows from operating activities
Cash generated from operations
Depreciation
Interest payable
Trade & other debtors
Trade & other creditors
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Financing activities
Repayment of bank loans
Interest for the year
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
2021
£
£
£
£
701,308
1,027,448
460,411
449,395
-
28,339
13,137
35,391
(18,771)
31,370
(30,665)
(70,600)
(30,665)
(70,600)
-
(1,695,903)
-
(28,339)
-
(1,724,242)
1,125,420
(222,899)
303,491
526,390
1,428,911
303,491

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

Sri Guru Singh Sabha Southall is a charity which constitutes a public benefit entity as defined by FRS 102.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 1% Straight Line Plant and equipment 25% Straight Line Fixtures and fittings 25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 3,536,310 3,040,555
Nagar Kirtan Golak 51,257 -
Gift Aid tax reclaimed 193,130 242,146
Grant Income 57 140,637
Rental Income 69,725 83,100
3,850,479 3,506,438

Donations include £299,824 (2021 - £287,000) being the estimated fair value of goods donated by the Sangat (congregation) to prepare free hot meals served in the free community kitchens in the Gurdwaras (Langar service). The same amounts are included in the langar expenses within the direct costs.

Government grants received comprise of £57 (2021 - £ 106,691) for the Furlough Job Retention scheme and £0 (2021 - £33,946) for Covid Grants.

4 Charitable activities

**Total funds ** Total funds
2022 2021
£ £
Pingalwara (destitutes home) Donations 44,745 58,025

Charitable trading income

Pingalwara (destitute homes) Donations are all restricted during the current year.

5 Direct Costs

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Purchase for Langar 554,289 418,066
Light, Heat & Power 237,653 195,126
Religious Cost 294,355 251,430
1,086,297 864,622

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

6 Support & Governance costs

Charitable
Activity
Governance
2022
2022
£
£
Pingalwara Donations
79,755
-
Share of support costs
(see note 7)
1,988,143
-
Share of governance
costs (see note 7)
-
39,721
2,067,898
39,721
Analysis by fund
Unrestricted funds
1,988,143
39,721
Restricted funds
79,755
-
2,067,898
39,721		 Total
2022
Charitable
Activity
Governance
2021
2021
£
£
£
79,755
34,998
-
1,988,143
1,630,195
-
39,721
-
7,200
2,107,619
1,665,193
7,200
2,027,864
1,630,193
7,200
79,755
35,000
-
2,107,619
1,665,193
7,200		 Total
2021
£
34,998
1,630,195
7,200
1,672,393
1,637,393
35,000
1,672,393

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Support & Governance costs

Staff costs
Election costs
Bank charges
Rates & Council Tax
Insurance
Repairs & Maintenance
Telephone, Office, Postage, Printing and Stationary
Social and Recreational
Nagar Kirtan
Cleaning costs
Motor costs
Advertising
Education costs
Depreciation
Audit fees
Legal and professional
Computer subscription costs
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
676,859
-
86,296
-
11,929
-
100,693
-
29,803
-
361,585
-
29,236
-
102,237
-
48,168
-
43,103
-
716
-
21,830
-
15,277
-
460,411
-
-
9,000
-
30,023
-
698
1,988,143
39,721
1,988,143
39,721		 2022
£
676,859
86,296
11,929
100,693
29,803
361,585
29,236
102,237
48,168
43,103
716
21,830
15,277
460,411
9,000
30,023
698
2,027,864
2,027,864		 Support
costs
Governance
costs
£
£
610,170
-
30,000
-
58,294
-
80,938
-
60,926
-
135,535
-
12,037
-
158,073
-
-
-
26,749
-
559
-
5,984
-
300
-
449,395
-
-
7,200
-
1,235
-
-
1,628,960
8,435
1,630,195
7,200		 2021
Basis of allocation
£
610,170
30,000
58,294
80,938
60,926
135,535
12,037
158,073
-
26,749
559
5,984
300
449,395
7,200
Governance
1,235
Governance
-
Governance
1,637,395
1,637,395

Governance costs includes payments to the auditors of £9,000 (2021- £7,200) for audit fees.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

8 Auditor's remuneration

Fees payable to the charity's auditor and associates: 2022 2021
£ £
Audit of the charity's annual accounts 9,000 7,200

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Charitable Activities
Administration
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
28
5
33
2022
£
632,791
31,347
11,818
675,956		 2021
Number
27
5
32
2021
£
558,331
40,697
10,928
609,956

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

12 Tangible fixed assets

Freehold land
and buildings
£
Cost
At 1 January 2022
43,611,938
Additions
-
Revaluation
2,472,000
At 31 December 2022
46,083,938
Depreciation and impairment
At 1 January 2022
379,047
Depreciation charged in the year
379,047
At 31 December 2022
758,094
Carrying amount
At 31 December 2022
45,325,844
At 31 December 2021
43,232,891		 Plant and
equipment
£
35,799
14,665
-
50,464
21,903
13,717
35,620
14,844
13,896		 Fixtures and
fittings
£
245,596
16,000
-
261,596
165,021
67,647
232,668
28,928
80,575		 Total
£
43,893,333
30,665
2,472,000
46,395,998
565,971
460,411
1,026,382
45,369,616
43,327,362

Certain freehold land and buildings included above were recognised using a previous Historic Cost valuation as a deemed cost on transition to the SORP. Two main Gurdwara Buildings and the School building have a net book value of £37,146,629 (2021- £37,525,676).

Included in Freehold land and building are residential properties that generate rental income. These were subject to an independent professional valuation on 04/03/2022 which was undertaken by Acrewoods Limited, RICS registered valuer on a market value basis. The valuation reports ascertained a fair value for these residential properties as £2,847,000 against a historic cost of £375,000. This has lead to an uplift in value of the assets held of £2,472,000.

13 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors		 2022
£
-
10,723
10,723		 2021
£
10,631
13,229
23,860

DocuSign Envelope ID: 73D0B1F5-3C62-4B15-B7F3-77E8E91DF875

SRI GURU SINGH SABHA SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

14 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
11,984
49,514
42,594
62,785
166,877		 2021
£
18,196
39,512
727
127,213
185,648

15 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Analysis of net assets between funds

Unrestricted
funds
2022
£
Fund balances at 31
December 2022 are
represented by:
Tangible assets
33,639,344
Current assets/(liabilities)
1,272,757
34,912,101		 Restricted
funds
2022
£
11,730,272
-
11,730,272		 Total Unrestricted
funds
2022
2021
£
£
45,369,616
31,562,080
1,272,757
141,703
46,642,373
31,703,783		 Restricted
funds
2021
£
11,765,282
-
11,765,282		 Total
2021
£
43,327,362
141,703
43,469,065

17 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

18 Analysis of changes in net funds

The charity had no debt during the year.