REGISTEREDCHARttY NUMBER." 508470 Prime Accountants CharterHouse 161 Newhall Street 8ir(niDgham WE5t Midlands B3 ISW CNNSJ GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI ANNUAL REPORT OF THE TRUSTEES & FINANCIAL STATEMENTS 2022- 2023 11 Iil"I Elijah Interfaith Institute- Climate Repentance Meet London Livin8 Water lor All conference- 2023 UN World Water Day- Nishkam International Centre, Amrit5ar- organised by Bhai Sahib 8hai Mohinder Sin8h and Brigltte Van Baren. the chair of tiving Peace Projects Foundation G20 Interfaith Forum The conference wa5 attended by international religious leaders. specialists, decision-makers. and representatives of a numbÈr of government and private international instttutions and organisations. GNNSJ Vision: "to uplift humanit5, through the practice of faith values within the context of shared responsibility:, selflessness, love, forgiveness, altruism and compassion" CONTENTS Pages Chairfs Report 5t07 Report of the Trustees 8t018 Report of the Independent Auditors 19to22 Statement of Financial Activities 23 Balance Sheet 24to25 Cashflow Statement 26to27 Notes to the Financial Statements 28to38 Detailed Statement of Financial Activities 39to40 ## **CHAIR’S REPORT** **Guru Nanak Nishkam Sewak Jatha (Birmingham) UK - GNNSJ** is a faith led 'not for profit' benevolent organisation. It is dedicated to practicing and promoting Nishkam (selfless service) dedicated to Guru Nanak Dev Ji (1469-1539); the first Guru and founder of the Sikh Dharam. With engagement in over 45 years of spiritual development and enrichment from its headquarters in Birmingham, GNNSJ continues steadfast in its endeavours to fuse faith/Dharmic values with our secular lives, thus creating peace and sustained happiness, within ourselves and those around us. In 2022/2023 humanity faces ongoing conflicts and major war, environmental degradation and extremism. Highlighting the need for an inclusion of all the relevant actors in seeking conflict resolution and peace, to have the diversity of affected communities included and represented, to work with local actors and build peace locally, to include women and youth, to take environmental issues seriously, to have inside mediators who know their own communities and critical issues, to focus and allocate more funds on preventing conflicts and support reconciliation in order to achieve sustainable peace. A common aspiration for humanity, and a shared value for religions. In 2022/23 events took place to bring forward global awareness such as the ‘Water for All’ Conference which took place at The Hague Peace Palace. Further the June 2022 Faith, Governance and Multilateralism: An Expert Roundtable in Support of the UN Secretary's High-Level Advisory Board on Effective Multilateralism As well as the first Religions for Peace Roundtable which was held in Tokyo Japan., held in September. 9th Assembly of the Abu Dhabi Forum for Peace, addressing the growing challenges facing humanity: from covid and the healthcare crisis, economic challenges, and the Security challenges of armed conflict and the unprecedented threat of weapons of Mass destruction. Hence it is critical to engage collectively, as with the launch of the Peace Charter for Forgiveness & Reconciliation at the 3rd Peace Forum at the House of Lords. If ever there was ever an international currency for peace and prosperity in our lives, it would be the currency of values that are sacred to us as humans. It is this impactful, yet invisible, currency of values that inspires the Peace Charter for Forgiveness and Reconciliation. As we edge towards a point of no return, a time has come for values and virtues like forgiveness to fully crystallise within our psyches and inform how we partner and plan to meet the unprecedented challenges before us. As a Sikh, my dharam or religion urges me to recognise that, as humans, we have a latent, infinite potential to do good, and that we are one human family. We are created in God’s image and God is the source of all goodness and all divine attributes. For Sikhs, God is both Father and Mother, also protector and guide. He is the divine force which enables and sustains existence, the Master Creator whose presence pervades and permeates everywhere. We need to learn from religion as opposed to learning about religion. From a Sikh perspective, a state of disconnection with God leaves us in a state of disconnection with our own selves, with others in the human family and with all of Creation. Such a disconnection leaves us spiritually dehydrated. In our attempts to make a better world we must somehow lovingly see the Unseen. This, to my mind, is key to mobilising the degree of altruism, care and responsibility needed to meet the 17 Sustainable Development Goals (which are a blueprintfor humanity). We need to nurture good human beings, through inculcatingvirtues and values in them. Virtues such as compassion, accountability, contentment, humility, optimism, andan abundance of love. We need both scientific knowledge and religious wisdom to overcome the global challenges. As humans, the Creator has blessed us with the most exalted position out of the 8.4 million species of life – across the realms of matter, vegetation, animals and humans inhabiting this earth. Humans are thus honoured as sovereigns - with all of nature’s resources at their disposal – to lovingly care for a world divinely entrusted to them: ‘Is dharti mai teri sikdari...’ (Sri Guru Granth Sahib, p. 374). This sentiment of loving responsibility is embedded in the word dharam. Service and prayer have been the cornerstone of our activities. At our Headquarters in Birmingham alone, there is an estimated voluntary 407,305 hours every year for a range of activities from cooking in the kitchen, to conducting prayer services and helping with administrative duties. Calculated at an average wage of £10.90 (inclusive of on cost) per hour, this quantifies to £4,439,625 every year, £85,377 every week and £12,163 every day worth of selfless service. As a charity we have generated income of £4.2m and an additional £4.4m of voluntary hours in kind. As a charity we have no paid employees, which is usually 40% of income in similar charitable entities. The total surplus recorded in the year was £1.5m. This voluntary contribution has supported a number of endeavours through the Five centres for excellence, Gurudwara, Community Cooperative, Civic Centre, Education and Healthcare. This has been possible with the divine blessings of God Almighty and the continued support, dedication and commitment of our selfless sewadars (volunteers) and - sangat (congregation) may Satguru continue to grace upon us all for continuing His work. **Bhai Sahib Bhai (Dr) Mohinder Singh Ahluwalia KSG, OBE** Chair/SpiritualLeader 5 GNNSJ - a unique approach- Semess Volunteering in Artion from inception 1978 to present 2022123 Guru Nanak Nishkam Sewak Jatha Propagareslkh Dharam Wellbein8". 15,(XM)visitstoservices 2 Annual Sampath Akhand Paathsforworld Peace Vdunteerin& 135vdunteersdeli¥er£245k of value Over scripturÈand hymn musicstudents thaplaincysikh Rogi Asrafor4,585with 40Volunteers I million lan8ar served everyyear Homele55.'Xl,Cthmea155erved ¥Yith 2,6￿¥olunteer hr5 On80in8 518Thificant investment into the area NI5hkaM￿d.. Community Health and Educatlon In Kenya Restoration Kar sewa at rhe 5 SACRE Syllabus development,. GNN5J Capiral conrrlbutlon ol £Z.4m Grade 2 L15ted buildin85 restored to the hi8heststandardsin Handsworth, UK Over £52L* invested In Univer51ty of Birmingham Faith teachin8 and UN Cbvil Societyand Reli8ion5 pro8ram Spirituality io lerlta8e Edycat. N15hkam Pharmao serves over 7.000 members of the commvnlty on a monthly b•515. Ch•rterfor For8iven Health Cornpllmentary 5ervice5 wlth the NHS prov15ion lo Improve well bein8 and reduce rellance upon eLli£ation terf Intrafaith Adviceand Counstlling lTrfrastnJrtur4 evelopment of a Museum orthe World's Religions ritish &kh Consultative Forum,. Vaiskhi celebratlon èt the Plouse of Common's uropean Councll of Gurmat and Sikh hisiory study lour5 and seminars in Punjab, India., KerKho, Kenya.. and across the UK and5WQrth, UK.. Kericho. Kenya.. Punjab, Mahara5htra, Anandphur Sahib, Mahalla annual pilgrimage and Lan8arseNinK. 8uildin8 of Gurdwaras.. Cl￿[ Centres.. Education Centres. klealth¢are and Public Highways £L*)tInuOusadv￿e and counsellin8 Opentoindiwdua15& comrTrunitygroup5 Self sustainability co0￿ratiVe Nishkam GNNSJ - a unique approach- 23) Specific initiatives {2022- Guru Nanak Nishkam Sewak Jatha Spirituality Propagate &kh L*aram.' 2 Annual Sampath P&hand Paath5.' 187 A&hand Paatts-scriptwe readin85.' 18 Arnrit Sanchar5 (initiation ceremonies),. Over 21K) Scripture and hymn Music studer•ts', 25.(KX) free meals seThed per week,. 0￿r 150 volunteers en8aged in se￿ice0n site atany one time Civic Engagement Education Andystreet, Mayor of ihe West MidlandsviSiiedGHNSJ Proles50r klugh Adlinuon. Profe550rol English Literature. Directorof Research and KnowledgeTran5fer. Universityof 8irminghaffl vi51ted the Ni5hkaffl Campu5. Event celebrated the Queen5 Jubl￿e, the heritage of HaDd5WOrth and the launih of a new monumEntal project which proposes a grand archway to be buitt th) Soho Hlll. whlch we hope wlll help iegenerate this inner- cltydepressed area lurther The pvrposeof education In Interrellglous perspectlve. tCambrid8e.organised by Danlel Moulln-5tozek. UnwersltyAssisiènt Professor. Faculty of Edvcatlon. lestss College. Scholarsand educaiors workingwiihill a ran8eof rradiiionsexplained and explored the d15tincti¥econtribution on the purpose of educatio Nishkam was chosen as one ol the hosts lor the Commonwealth Games Baton Rela¥ Health and Wellbeing Intrafaith Celebratedthe 10th Annlversaryof the Nish*am Healthcare Trust Slkh Global Vls5on or8anised an exhibltlon of rare Sikh coin5at the Ni5hkam Centre. flachel Barlow,Chlef DeveloprnEntOfficerforS•ndwdl and West 81rrnin8ham HOSp￿*1$NHsT￿s14lsiIed N15hkaffl. 'Te8 6ahadur Ahap50dV & 'United Colour5 Unhed Kin8doffl' concert and family event celebratin8 4(K)th Birth Anniversary of Guru Te8 Bahidur Sahib li, took place at Bescot Stadium in Walsill Herltage and Infrastructure Interfaith Kar-Sewa handover ceremony In Blhar. Indlè. The trlp wa5 based ¢)¥er2 51tes- Patna and AaS8lr 8eyond' Abu Ohabi. United Arab Emlraies. This forum wa5 ointty or8ani2ed by the G20 Intert•llh Forum Assotlatlon and ihe Interfarth Alliance for Safer Communities Attended by ￿ddIng faiih leaders alon8 ¥Vlth senior repre5eniatives Irom gwernment bodies, International or8anization5, academia. and civil SOc￿ty. Kar Sewa restoration of sacred Harmandir Sahib, Amrit5ar- internal %vall coverinyand fresco artwork. The new Book 'JeweLs from &kh Wisdom. wa5 launthed at the Nishkamcentre Invthd tOjL¥n senior faith leader5 from the UK to begifi the International Ministerial Conference on Freedom of Advice and Counselling SDGS Approximately I.[￿ hour5ol tfHJll5eiiin iven peryearto Wide range of indi￿d￿31$ and organlsatyons Forum forGlobalChallenees, organ15ed bythe Unlver51ty of &'miingham atthe ICC International,Li¥ingWaterfor￿l, Conference Marking Un WorldWaterr*tollkpl*c*lnAnwtsr. Charter for Forgiveness O natiDnal international guests attended the Peace Charter fL¥ kngiw&ne55 & ReconciliatioD launch at the 3rd Peace Forurn at the Hou5eof Lord5in Westminster. LondoD knnded a UNHCR and Religio￿ for Peate high-level mission to Moldova. It encouraged religious institutiQthS to scale-up theifsupportof sotial tohesion. protectionand wlutions. in tlose tollaboration with UNHCR. ## **The Trustees Report** The Trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The Trustees have adopted the provisions of 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 January2019). ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered charity number** 508470 ## **Principal Address** 18 -20 Soho Road HandsworthBirmingham West Midlands B21 9BH ## **Reserves policy** The present level of funding is adequatefor the future activities of the charity and is assessed by the trustees on a regular basis. ## **Financial Review** During the year the charity secured income of £4.2m (£3.2m donation and £1.0m rental income) and the cost defrayed in the year in delivering the charitable activities and support costs were £2.7m, leaving a surplus of £1.5m. Total reserve funds are £21m which includes £15.9m of fixed assets as presented in the Balance Sheet. The Trustees consider these reserves to be adequate to support the charity’s ongoing objectives. ## **Governing Instrument and objectives** ## **Trustees** Bhai Sahib, Bhai (Prof) Mohinder Singh Ahluwalia, KSG, OBE, Chairman Mr Jarnail Singh Bhinder, Secretary Mr Parminder Singh Jhutti Mr Sucha Singh Mr Jaswinder Pal Singh Chandan The charity's objects and regulations are regulated by its Constitution dated 17[th] December 1978 and as amended on 8[th] June 2006. It is established for the propagation, practice and advancement of the Sikh religion based upon the teachings of the ten Gurus and Sri Guru Granth Sahib Ji and for the relief of need. Specifically the charity aims to: ## **Auditors** Prime Accountants Charter House 161 Newhall Street Birmingham West MidlandsB3 1SW ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a charitabletrust. ## **Risk management** The 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. 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. To ensure continuity and sustainability, the Trustees have sworn allegiance to operating/working in Handsworth the enhancement of which the organisation has significantlycontributed to. The Nishkam Community Cooperative (MSS), Nishkam Civic Association, Nishkam School, Nishkam Healthcare and Nishkam Social and Elderly Care, collectively Five Centres of Excellence, have been developed as part of the ongoing continuity and sustainabilityobjective. - Propagate the ideology and faith of the Sikh religion (Dharam) by means of holy congregations. - Provide religious instructions to its members and the general public. - Foster greater ties between the Sikhs in particular and other communities in general. Preach and preserve the Sikh tenets in the manner originally laid down by the Ten Gurus. Propagate and provide facilities for the teaching of Punjabi (Gurumukhi),Gurbani and Kirtan. - Maintain a library containing books on Sikh religion, history and culture for use by the members as well as the general public. - Provide all necessary religious services eg Sri Akhand Paath (the 48 hours uninterrupted reading of 1430 pages of the entire Sri Guru Granth Sahib Ji - the Sikh holy scriptures), Sehaj Paath, the intermittent reading of the Scripture, Kirtan (singing of hymns), Anand Karaj (Sikh Religious marriage ceremony) and other religious ceremonies. - Promote spiritual well-being and relieve poverty among its members. - Receive and give charitable donations wherever deemed necessary. - Encourage and build capacity for voluntarism through the Five Centre’s, including the communal kitchen. - • Encourage Interfaith and peacebuilding with the promotion of dialogue and the propagation of shared faith values. - Internationally this includes the restoration of historic Sikh shrines alongside the development of amenities to support indigenous peoples in India and Africa. ## **Principal funding source** The purpose of the 5 centres is to safeguard the place of worship from becoming secluded and isolated in the future. The vision for Handsworth within our locality, is for new development to resonate with our five broad activities, namely: faith, education, heritage conservation, community participation and health. The charity’s funding comes from donations from the public and investment income. 8 Investment pollcy and oblectlves The charity's principle objective is to uplift hurnanity through Bhai Sahib Ji presently hold5 seven Chair5hip's, eight practice of faith value5 Wlthin the context o15hared Patronage5. Six Trusteeship's and thirteen other Mernberships responsibility. 5elflessne55. love. forgiveness, altruism and of various organ5isation5. Chair and Trustee of proposed compassion. The investment policy is to defray the Museum of World's Religion5 UK IMWR UKI and co-convenor income g8ined from donations and its investment portfolio to co- Chair of the International Charter for Forgivenes5 and support the Five Centres of Excellence in the community. At Reconciliation. He is one of fifty co-presidents and trustee of the balance sheet date the investment portfolio generated Religions for Peace IRfPI International. Recipient of the Papal Income of £l.Orn. The funds raised are expeued to Kni8hihood of Sl. Gregory the Great IKSGI and Officer of Her achieve the objectives of the charity. Majesty the Queen's British Empire 108EI and hold's three honorary doctorates from UK universities for interfaith and Golng toncern peacebuilding work. Bhai Sahib 15 a retired Civil and Structural The account5 have been prepared on the basis of being a going Engineer with 27 years of practice acr055 three continent5 in concern. The Trustees confirm that they have taken into the fields of engineering. town planning, housing, appropriate account all available information about the future for at least l(Kal materials research and poliry formulation. 12 month from the date the accounts were approved and conclude there is no uncertainty relating to going concern. Jarnail Sin h 8hinder has over forty years of experience of working within the Public and Private sectors at Senior Mana8emeni level and has been involved in decision making at Board level. He is a Law Graduate with additional educational and professional qualifications. He retains a working knowledge and understanding ol all legislation which relates to community and neighborhood is5ue5 at local and central level. He has always maintained a helpful interest in community The charity's constitution was amended on 8 June 2006 for the activities and at present 15 a Governor gf schools and a non- inclusion of an additional clause as clause 14. Clause 14 8ives executive Director and Trustee of various re8lStered charities in the Trust the power to purchase. lease and sell property United Kin8dom and abroad. He remains actively involved in together wlth the power to borrow money and secure on providin8 information, advlce and guidance to a varlety of property owned. community ofieniated projects. He Is an actlve member of GNNSJ since 1976 and remains a positive and energetlc Individual who thrives on new challenges. The motto of the charity Is 'Nonok Nom Chordi Kolo, Tere Bhone Surbot Do 8holo' Through the Guru's Groce Word of God. we pruy for the well-being of all humonity. Trustees and prln¢lpal offlters The charity has a Suprème Countil of five trusteès ont of whom 15 approved a5 the Chair. The following honorary Parminder Sin h Jhuttl 15 3 sell-employed, successful, members ol the charity have held gffice for the whole ol the international businessman involved in the import and export year.. business of timepieces, watches and clocks. He is a Trustee and ctive member of GNNSJ for over 38 years. Bhal Sahib, Bhal IDr.l Mohinder Singh Ahluwalla OBE. KSG- Trusteelchair Isince 19 July 19951 Jarnail Singh 8hinder Secretary (since 9 February 20131 Parrninder Singh Jhutti Trustee Isin£e 2 January 19931 Ja5winderpal Singh Chandan Trustee15ince 2 Jan 19931 Sucha Singh- Trustee (since 17 December 19781 Jaswinder al Sin h Chandan was educated at Aston University. Birmingham where he attained a Bsc IHonsl in Project Engineering Managernent. Since qualifying he has been in the tlothing retail sector. He is a successful businessman and an active member of GNNSJ and a Trustee. Bhal Sahlb, Bhal Iprofl Mohlnder Slngh Ahluwalla. KSG, OBE Sucha Sln h is a successful self-employed businessman, now and Chalrman is the third in line of Sikh religious leaders of retired. He is the oldest serving Trustee i.e., one of the pioneer GNNSJ UK, and since 1995, Chair of the Nishkam Group of members of the Birmingham Sikh comrnunity. He has served charitable Organisations, active in religious prattice and selflessly for over40 years. propagation,. social regeneration.. heritage consetvation. education,. healthcare and infrastructure development. He is pa55ionate about ernpowering individua15 and organi5ations with common religious virtues, through selfles5 service. education and exposure. Recipient of official 'Bhai Sahib, title from the Jathedars (senior most leaders) of the five most sacred Sikh Takhats in India, for selfless service in faith propagation and heritage conservation. Bhai Sahib Ji served wrch the Jatha since 1973. The Chair was jointly nominated to lead by his predecessors. Supreme Council members are dedication and devotion no doubt appointed through a process of permeates in the physical nomination. The term of office is infrastructure so-created. for life unless member disqLJalified. Trustees are 5electÈd Furthermore thè charity involvè5 based firstly on their spiritual itself in national initiatives such as humility, sacrifice, the Religions for Peace, the Charter selflessness. honesty. compassion. for Forgiveness and the Museum of love for all and a desire to help all Worlds Religions IMWRI UK. within the Sikh and wider communities. Other important attribute5 include Secular administrative and management The Sikh Gurudwara Isikh place of capabilities. This framework worship) on Soho Road in provides conducive continuity and Handsworth. served by Guru Nanak consistency in the decision making Nishkam Sewak Jatha. is the heart procèss for meeting the essential and soul of the Jatha's activities and objective5 of the charity. aims. It promotes spiritual and physical regeneration through the promotion and propagation of the Sikh Dharam Ireligionl. Ni$hkwll? Gmup Partlclpatlon and Enga#ÈmÈnt C-NNSJ GwuN8n*kNishkwM SewgkJ8thM How our activities deliver public beneflt MSS GNNSI carrles out a wide range of The Gurudwara was established in activities in pursuance of its 1977 in the inner city area of charitable objectives. The array of Handsworth, Birmin8ham, activities prowde benefit both for continues to humbly provide quality those who attend the Gurudwara voluntary services utilising the and thè wlder community at large. monetary and non-monetary 8enefits range from spiritual uplift coniributions Isewal provided by its through initiation and nurturin8 of membersand thecommunity. Sikh practitioner5,' capacity building individuals, families and The charivs cutting edge is communities with values based 'nishkamta' selflessness- providing education,. engaging In clvic seThices and expecting no reward. activities,. creating jobs,. providing This is lovingly role-modelled by its support to the elderly throu8h chief volunteer and Chair who youth participation and healthcare,. provides inspirational motivation to and environmental enhancement all its volunteers down the line who and heritage conservation through serve in varying capacity. Sewa skills the traditional 'Kar Sewa, model in provided include.. food preparation, the UK and abroad. Punjabi and Kirtan training, prayer recitation, management, IT, finance, These 'Labour of Love, projects cleaning, construction etc. The enable communitv involvement Gurudwara operates on a 24 hours through voluntary donations a day. 7 days a week basis with coupled with fatilitating the intensive volunteering. There is provision of physital labour through guesstimated Élobal. informal planned and professional membership base of I million approach. The spirit of Nishkam volunteers. Nishkw?J C¢v¥JJyunilJ'Co-OPCryii nishkam NishkRm fftiyt Nislikkxii Secuxyry shkam Ni5hhmHralthcatt fmyt 10 Centre for Excellence in Spirituality FAITH PRACTICE AND PROPAGATION- Teaching of Scriptures. Sacred music (Kirtanl and Punjabi- Following the reduttion in lockdown re5trirtions. a renewal of the face t(F faie learning prograrnrne was dÈvised. SiAtÈ ￿pternber 2022, Nishkam Gurrnat Sch(K)I ha5 been enBaging with students and parents in the following ways.. Prayer service5'. These promote spiritual well-being and ultimately improve the quality of life for devotees and the wider community. they are provided on a non-stop basis throughout the year. This may be through Akhand Paath1189 held commencinÈ from 7, March), Sehaj Paaths1143 held during the yearl, Simran (chanting of God's namel and Kirtan Isinging of hymnsl on a daily basis. There Is currently a 5-year waiting list to hold an Akhand Paath in the main prayer hall. In total, there is an estimated 90,000 hours continuous prayer every year. Gurpurab and Va5sakhi Akhand Paaths Prayers were held throughout the year to celebrate the births of the Sikh Gurus and the birth of the Khalsa fraternity. Annual Akhand Paaths were also held at GNNSJ Gura. Panjab to commemorate the anniversaries of GNNSJ'S founder Saint, Sant Baba Puran Singh Ji (Baba lil and his wife. Mata Charan Kaur, as well as Baba li's successor. Bhai Sahib Bhai Norang Singh Ji. Le550ns produced for key learning area5 of Gurrnukhi. Gurrnat. Sewa. Simran, Kirtan, Sikh Itihaa5 and Gurbani o A specific groupol volunteers developing Thew materials for children's learning and empowerment Pilgrlmage and Herliage trlp to India Patna & Rajgir, Bihar Approx. 400 jatha members travelled to India to celebrate Sri Guru Nanak Dev Il's Gurpurab and the Kar- Sewa handover ¢eremonv, November 2022. Physical kirtanltabla classes take place weeklv Weddlngs, initlatlons and hjnerals:. There were 31 weddin85, 29 Funerals and 283 people partakin8 in the Amrit baptism ceremony. o A Kirtan- 30 students o Tabla- 20 students o Tanri Saaj- 6 Siudents. Langar.. A free vegètarian meal fiom the Guru's kitchen is provided 24 hour5 a day to any devotee or Vlsltor irrespective of their caste, Sex or ethnicity etc. Currently an estimated 25,000 meals are provided weekly, amounting to approximately 1,000,000 meals every year. Prayer& KeÈrtan IHymn &nginglat the Gurudviara SUSTAINABLE DEVELOPMENT GOALS 3-5 May.. Forum for Global Challenges. Birmingham 8hai Sahib Ji attended the Forum for Global Challenges. organised by the University of Birmingham at the ICC htt forumfor lobalchallen es.com 3 Aug,. Lambeth Palace Conference Bhai Sahib Ji and Amrik Singh attended a Conference Lunch at Lambeth Palace in London. The main themes were environmental degradation and economic inequality. and the Anglican Communion Forest, which was launched on the day. htt www.lambethconlerence.or mme-ovetview 30 May - 2 lun,. Water for All, The Hague Bhai Sahib li was the guest of honour and speaker at the 'Water for All. Conference which took place at The Hague Peace Palace, Netherlands. Prubleen Kaur and Nirmaljeet Kaur Ahluwalia. The conference was organised by The Living Peace Projects Foundation htt the world international-water-for-all- conference-at-the- eace- alace 982646 ro ramme ro ra 21>22 Mar.. Water Conference. Amritsar International 'Living Water for All, Conference Marking UN World Water Day took place in Amritsar. INTRAFAITH During the year there have been a number of events in the UK and abroad which build upon intrafaith collaboration. A selection of these is presented here. 3-5 Dec; Chief Khalsa Diwan Bhai Sahib li along with Dr Brinder and Ravinder Singh attended the 67th Sikh Educational Conference of the Chief Khalsa Diwan. India. Bhai Sahib Ji were invited as the guest of honour and keynote speaker. htt chiefkhalsadiwan.com ima es?Token=cZhlWFdF a5u 25 Aprll,. Brltlsh Slkh Consultative Forum Bhai Sahib Ji and a small team from Nishkam attended the annual BSCF Vai5akhi Event which took place at Westminster. htt bscl.or events vaisakhi-at- westminster-2022-videos tJ9s02abA%3D%30 2 Feb; University of Birmingham Langar on campus GNNSJ sewadar participated in preparing, delivering and helping to serving Langar on the campus of the university of Birmingham. This is an annual event 29 May,. Global Slkh Vls5on event The 'Te8 Bahadur Rhapsodv & 'United Colours United Kingdom, concert and family event celebratin8 4(N)th Birth Anniversary of Guru Teg Bahadur Sahib Ji. took place at Bescot Stadium in Walsall. Nishkam students and families attended, 6hai Sahib Ji attended on the final dav and dellvered the keynote address. EDUCATION The Nishkam School trust continues with the vision of values led multi faith education across 4 schools. 24 lun; Prof Hu8h Adlington, University of 8irmin8ham vi51t to GNNSI Professor Hugh Adlington. Professor of English Literature. Director of Research and Knowledge Transfer. University of Birmingham visited the Nishkam Campus. He had a tour, with Keertan. a meal and a meeting with Bhai Sahib Ji and Nishkam Leaders. 14 Sep., Theological learning, University of Birmingham Bhai Sahib ji attended an event at the University of Birmirbgham to discuss the development of research and teaching in Jain Studies at the University of Birmingham. The University of Birmingham launched a world-leading teaching and research programme in Jainism. made pM)ssible by generous supporters from the Jain community. htt www.fenews.co.uk educètion universi -of-birmin ham-13unche5- ain15m-teachin -and-research- ro ramme #..~..text-The%20Universlt 20oPh208irmin ham%20is %2C%20com assion%203nd%20non%2D Ossessive ness 23 lan,. Aston University Bhai Sahib li and Dr Sarinder Singh Sahota were invited to Aston UniversitVs Martin Luther King Multi-Faith Centre for a dinner to celebrate the Centre's Soth anniversary. The Centre. as one of the first to be established in the UK higher education sector, has played a significant role over the past 50 years in building 3 harmonious community on campus and supporting our 5tLJdents, staff and vi51tors of all culture5 and religions. htt www.aston.ac.uk latest-news aston-universi -ielebrate5-50- 12 ears-multi-faith-and-cultural-diversi Members of the 6irmln8ham Faith Leaders Group, local faith representatives. Councilors, dignitaries and the community recited a powerful prayer led by Bhai Sahib, Bhai Mohinder Singh OBE KSG p. International Peace Charter for Forgiveness and Reconciliation launched at the House of Lords 13 civic During the year there were a number of artivities engaging with civil society. highlights have been surmised below. 12 Apr,. The Police Chief of the we￿ Midlands visiied GNNSJ and Nishkam and met with Bhai Sahib Ji and Nishkam Leaders. 14 Apr,. Andy Street, Mayor of the West Midlands visited GNNSJ & Ni5hkam. Bhai Sahib Ji discussed various i55ue5 and project5 Wlth the rnayor. 4 Jun.. Queen5 Jubilee The event, held in honor of the Queens Platinum Jubilee. began at midday at the Nishkam Centre. with the opening of a new exhibition about the history of Handsworth and its role as the epicenter of the Industrial Revolution. This was followed by the launch of the new Jubilee Archway project held at Soho House (Birmingham Museums Trustl. The event celebrated the Queens Jubilee, the heritage of Handsworh and the launch of a new monumenial project which proposes a grand archway to be built on Soho Hill, which we hope will help regenerate this inner-city depressed area further. The event hi8hli8hted the longstandin8 commitment and allegiance that Nishkam has towards Handsworth and its communities 28 Jul,. Cornmonwealth Game5 Ni5hkam was chosen as one of the h05t5 for the Commonwealth Games 8aton Relay event which took place before the start of the Cornmonwealth Games. htt nishkammedi3centre.com 2022 07 28 ueen5-baton-rela -receive5-5 -froffl- birmin hams-mulrifaith-communities Bhai Sahib Ji also attended the openin8 ceremony of the 8ames which was held at Alexander Stadium in Birmin8ham. HEALTH Nishkam Healthcare Trust activities seek to promote community sensitive. holistic well being and caring with compassion to Improve health. 26 lun,. Ni5hkam Oental development update Nishkam Dental meetin8 where Bhai Sahibji received an update of progress so far and met with the volunteer team. 24 Oct,. Nishkam Healthcare Trust meeting with NHS Development Officer Rachel Barlow, Chief Development Offi¢er for Sandwell and West Birmingham Hospitals NHS Trust visited Nishkam. 18 lan,. Trust Anniversary Bhai Sahib li and the sangat celebrated the 10th Anniversary of the Nishkam Healthcare Trust Nishkam Healthcore Trust wus launched to oddress the communication and culturol gt7p between clinical prt7ctitioners ond potients. ond the motto underlining the services hos been 'Coring with compt7ssion. Helping with humility ond Listening with love.. This principle hos proved immenselv succe55ful with u busy community phurfrrory, u puy-whot-you-can-afford dental Service designed to iJppeul to the goodne55 in hufftanity und where clinicql 5tfjff work on IJ v(Jlunteer biJ5j5, dedicating their time andexpertise to provide high qut71ity expert dentalcareforourpatients 14 Water for All conference held at Peace Palace, The Hague. On 31 January2023. lea(IEt50f differelltfaithtraditions. including repre5eDtatwesfrom the Multi-Religiou5CouDcil of Leader5. gathered i Chi5inau. Moldova tocall for people of all religion5woddwideto inrreè5e much-needed supportto*fueees¥nd hosttommunities. 15 INTERFAITH Interfaith dialogue has continued in the promotion of values in wider society. 11-14 Dec.. Interfaith Alliance Forum in Abu Dhabi Bhai Sahib Ji and Dr Brinder were invited to attend the Forum on 'Engaging Faith Communities.. G20 Agenda5 and Beyond. Abu Dhabi, United Arab Ernirate5. This forum wa5 jointly organized by the G20 Interfaith Forum Association and the Interfaith Alliance for Safer Communities and was held under the patronage of His Highness Sheikh Mohammad Bin Zayed Al Nahyan. President of the United Arab Emirate5 and Ruler of Abu Dhabi. The forum was attended by leading faith leaders along with senior representstive5 from government bodies, international organizations, academia, and civil society. htt hf .or 2022 12 14 20-interfaith-forum-2022 7-9 lun,. ECRL board meeting Bhai Sahib li hosted the European Council of Religious Leaders Board meeting. Over 30 volunteers were involved. with over 20 international delegates staying locally or travelling each day to Ni5hkam. The meeting included an exhibition, Keert3n, a tOLJr of the campus, meetin85 at the school, sit-down meals and networkinB. 30 Jun.. RfP zoom meeting Faith. Governance and Multilateralism.. An Expert Roundtable in Support of the UN Secretary's High-Level Advisory Board on Effective Multilateralism ReliÈions for Peace is working with the HLAB Secretariat and United Nations University to organise an expert roundtable on faith and multilateralism 3 Feb. World Interfaith Harmony Week Bhai Sahib Ji delivered a speech at the online global interfaith three-day conference.. Walking To8ether in the Light of Laudato Si and Fratelli Tutti 5 lul., FORB Queen Elizabeth Conference Centre. London Bhai Sahib Ji were invited to join senior faith leaders from the UK to begin the International Ministerial Conference on Freedom of Reli8ion or Belief. Dr Brinder also attended. Charterfor For8l¥eness, Recondllatlon & Pea¢ebulldln8 20 Sep,. Religions for Peace- Tokyo 6hai Sahib Ji attended the first Rell8ions lor Peace Roundtable which wa5 held in Tokyo Japan. Dr Brinder a150 attended. htt www.rl ,or event tok eace-roundtable-be ond-war- and-towards-reconciliation-convenin ious- eace- roundtables 19-22 Nov-, Launch of the Peace Charter for Forgiveness & Reconciliation- House of Lords Bhai Sahib li along with a team ol volunteers and approx. 200 national and international guests attended the Peace Charter for Forgiveness & Reconciliation launch at the 3rd Peace Forum at the House of Lords in Westminster, London. The distin8uished venue, at the heart of Westminster democracy. provided a most apprtspriate backdrop for the innovative Peace Charter that ha5 the potential to be truly transformative. At the event, the unveiling ol it5 Prearnble and 18 Principles were di5CUS5ed through key session5 that exemplified the Charter's applicability. In particular, the i￿ueS of peacebuilding and climate change were discussed through an alternarive lens of forgiveness and reconciliation $0 that they could be approached to become a pivotal agenda for societie5 worldwide. Thi5 high-profile event took over 6 rnonth5 to plan, with the help of a team of dedicated volunteer5. 28 Sep - 9 Oct,. Peace Charter and Phoenix Newspaper. Africa launch GNNSJ partnered with the Phoenix Newspaper. basèd in 8irrningham. to organi5e a large-scale event in Ghana. Africa. The event was held to launch the Phoenix Newspaper and to also introduce the Peace Charter for Forgiveness & Reconcili3tion in Africa. The event included Keertan. speeches. tours of Ghana and international guests. The Ghana section of the trip htt issuu.com ember 2022 hoenixnews er docs hoenix alriea nov 9-12 Nov., 9th A55embly of the Abu Dhabi Forum for Peace 8hai Sahib Ji and Dr Brinder attended. This yearfs forum addressed the Browing challenges facing humanity". from covid and the he31thc3re crisis casting Its shadow over parts of the world, economic challenges and the squeeze of inflation on families and countries. and the Security challenges of armed conflict in some regions of the world. Moreover. the unprecedented threat of weapons of Mass destruttion. 28 Jan-31 Jan.. Religion5 for Peace, Moldova Bhai Sahib li and Dr Brinder attended a UNHCR and Religions for Peace high-level mission to Moldova. This mission bou8ht visibility to Moldova's efforts to srM)nd to the rapid refugee influx from Ukraine. It encouraged religious institutions to scale-up their support of social cohesion. protection and 501utions, in close collaboration with UNHCR. htt lobalcom actrefu leaders-call-increased-su communities ees.or ort-refu new5-5torie5 ee5-and-h05t- ious- 16 HERITAGE CONSERVAnON Heritage Conservation of the Sikh teachings and historic infrastructure 14 May,. Jewels of Sikh Wisdom The new Book 'lewels from Sikh Wisdom, wa5 launched at the Nishkam Centre. The launch event included Kirtan, speeche5, videos, and discussions, and took place at the Nishkam Centre. It wa5 attended by Bhai Sahib ji and the Sangat. Sultanpur Lodhi. Punjab. India GNNSJ KAR SEWA New Construction, butlt lo showcase the Life and Legacy ol Guru Nanak, Ik Oznkaar Mool Mantar Asthan, Gurudwara Sant Ghat Sahib, Ion the Banks of the River Beinl, Srl Harlmandlr Sahlb, Amrltsar, Punjab, Indla GNNSJ Kar Sewa - Heritage Conservation & Restoration. L411 j Takhat Srl Kesgarh Sahlb, Srl Anandpur Sahlb, Punjab, Indla GNNSI Kar Sewa Regeneration Project. Takhat Sa¢hkhand Sri HaiurAb¢halna8arSahlb, Nanded, Maharashtra Herita8e Conservation & Wider GNNSI Kar Sewa- Heritage Conseniatlon & Restoration Report of the Tru5tee5 of Guru Nanak Nishkarn Sewakjatha (Birmingham UK) Statement of Trustees Responsibilities The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" The law applicab5e to charitie5 in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each f inancial year which give a true and fair view of the state of affairs of the charity and of the incoming resource5 and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements, the trustees are required to.. select SU￿￿bIe accoLJnting policies and then apply them consistently,. observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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. Approved by order of the board of trustees on ..6./..1.o..1.1.3..... and signed on its behalf by.. Bhai Sahib, Bhai Professor Mohinder Singh Ahluwalia, KSG, OBE, Chairman REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI UK Opinion We have audited the financial statements ofGuru Nanak Nishkam Sewak Jatha IBirrninghaml UK Ithe'charity'l for the year endéd 31 March 2023 which ¢omprisè thè Statement of Financial Activities, the Balance Sheèt, the Cash Flow Statemenl and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel, including Financial Reporting Standard 102 The Finanual Repx)rb"ng Standard applicable In the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fairview of the slate of the charity's affairs as al 31 March 2023 and of its incoming resources and application of resources, for the year then ended., have been properfy prepared in accordance with Uniled Kingdom G8n8r3lly Accepted Accounting Practice, including Financial Reporting Siandard 102 The Financial Re￿rtIng Stsndard applicable in the UK and Republic ol Ireland.; and have been prep8red in accordance with the requirements of the Charilies Act 2011. Ba$1$ for oplnlon We conducled our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable18w. Our responsibilities under those stsnd8rds are further describèd in the Auditors, responsibilities for the audit of Ihg financial statements section ol ouf report. We a￿ independent of the charity in accordance with the gthi¢al requirements that are relevant to our audil of the financial statements in the UK, in¢luding the FRC'S Ethical Standard, and we have lulfilled our other ethical responsibilities in accordance with these requirements. We believe thal the audit evidence we have obtained is sufficient and appropriate to provide basis lor our opinion. Concluslons r•latlng to golng conc•rn In auditing the financial statements. we have concluded Ihal the trustees. use of the going concern basis of accounts'ng in the preparation ol the financial statements is appropriate. Based on the work we have performed. we have nol idenlifie(l any malerial uncertainties relating lo events or conditions thal, individually or collectively, may casl significant doubt on the charity's ability to continue as going concern lor a period of al least ￿e1Ve months from when the financial statements are aulhori5ed for Issue. Our responsibilities and the resp(msibilities of the Irustges with respecl lo going concgm arg doscribed in the relevant sections of this report. Other Informatlon The trustees are responsible for the other inf(wmation. The other infomiation comprises the infom81ion included in the Annual Report, other than the finawal statements and our Report ofthe Inde￿ndent Auditors thereon. Our opinion on the fin8n¢ial slalements does not (x)ver the other infomalion and, oxcept lo the extent otherwise explicitly stated in our rerK)rt, we do not express any lomi ol assurance conclusion thereDn. In conneclion with our audit of the financial slalemenls. our responsibilty is to read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtsined in the auditorolherwise appears to be materially misststed. Ifwe identify such m8l&rial inconsistencies or apparent material misstalements, we are required to detemine whether this gives rise to a malerial misstatement in Ihe finanual statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other informatK)n, we are required to rewrt that fact. We h8ve nothing lo report in this regard. 19 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI UK Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulation$ 2008 requires us to rèport to you if, in our opinion". the information given in the Report of the Truslees is inconsislent in any malerial respect wilh the financial statements,. or sufficient accounting records have not been kept., or the financial stslemenls are not in agreement with the accounting records and relums., OT we have not ￿CeIved all the inlom)ation and explanations we require lor our audit. Responsibilities of trustees As explained more lully in the Stslemenl of Trustees. Re5w)nsibilitie5. the trustees are responsible for the preparation of the financial slalemenls whi¢h give a true and fair viw, and for such intemal control as the trustees determine is necessary to enable the preparation ol financial statements that are free from material misstatement. whether due to fraud or error. In pr8p8ring the fin8n¢i81 stslements, the trustees are responsible forassessing the charity's ability to continue as a going concgrn, disclosing. as applicable. maiters related to wing ￿ncern and using the going Concern basis of accounting unless the trustees either inlend lo liquidatè the charity or to Cease operations. or have no realistic alternative but to do so. 20 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI UK Our responsibilities for the audit of the financial statements We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant règulabons madè or having Èffect thèrèunder. Our objectives are to obtain reasonable asS￿rar￿e about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit ¢ondu¢ted in ac¢ordan¢e with ISAS IUKI will always dete¢t a material misststement 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 rinancial slalemenls. The extent lo which our procedur8s are capable of delectiThJ irr8gulariti8$. including fraud is detailed below.. Our approach lo identifying and assessing the risks of material mis5talement in respect of irregularities, inclutling fraud and non-compliance wilh laws and regu181ions. was 8$ follows.. The engagemenl partner ensured that the engagemenl team collectively had the appropriate competence, capabiliti8s and skills to idenlify or recognise non-compliance with applicable laws and regulations., We identified the laws and regulations applicable to the Charity through discussions wilh trustees and othgr management, and from our ¢omm8r¢ial knowledge and experience of the industry sector.. We focused on specif1c laws and regulatKJns which we considered may have a direct material effect on the financial statements or the operations of the charity induding taxation legislation and data protection, anli-bribery. employment. environmental and health and safety legislation,. We assessed the exlenl of compliance with the laws and wulalions identified above through making enquiries of management an¢J inspeding legal wrrespondencg. We a5ses5ed the susceptibility ol the cornpany's financial slalements lo material misst818menl, including obtaining an understanding ol how fraud might occur. by.. Making enquiries of management as to where they consKlered there was susceptibility to fraud, their knowledge of actual, suspecled and alleged fraud.. and Considering the internal coniiols in place lo miligate risks of fvaud and r￿n•COmpliance with laws and regulations. To address the risk of fraud through management bias and override of controls. we.. Perfonned analytical Prtxedures lo idenlrfy 8ny unusual or unexpecletl Telalionships., Tested joumal entries to identify unusual transactsons", Assessed whether judgements and assumptions made in deterniining accountsng estimates were indicative of potential bias,. and Investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and Th)n-compliance with laws and regulations. we designed procedurès which included, but were not limited to= Agreeing financial statement disclosure5 to underlying supporting documenlalion.. Re8ding the minutes of meetings of those charged with governance., Enquiring of management as to actual and polenlial Ittlgation and claims- and Reviewing correspondence with HMRC and olher relevant parties. There are inherent limitslions in our audrt pr￿ed￿re5 described above. The more removed that laws and r8gu181ions are from fin8nGi81 transactions. the less likely rt is that we would become aware of non-Gompli8n¢e. Auditing siandards also limitthe audit prc(edures required lo identsfy non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence. if any. 21 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI UK Material misslalemgnls thai arise due to fr￿j ￿ bE harthr to detect Ihan those that ￿158 fr(Mn error as th8y may invofv• d￿￿•(81* or CO￿$￿￿. A lurthar dasuiption of tyjr respc￿&bIllt*s for Ihe ￿dit of ihe ffina￿l statements Is located on the Financial Reporiing cots￿￿.$ website at V4WW.frc.(w9.uklwdilorsrewsibilii*s. deScript￿n I0￿S part ol ow Report Df Ihe Ind8pendent P4Jdit¢)rs. Use of our raport This rsport is madè solely to the ehaiivs INslees. as a bc¥Jy. in accordance Part 4 of the Charities {Accounts and Rerrt)risl Regulations 21￿. C*Jr a￿lit work has undèrt8k•n so thai w• mvJht thè arity's trustee$ those rnatters Wea￿ requKed to 51al8 toth8m in a￿a￿lI10r5. report aryj lor no oth8r purpo$è. To the fullest extent permrtted by law. we do r#)t accepl or assume responsi￿111Y to anyone olher than the Charity and Ih¢ ¢*arW$ trustO0$ 4$ # L*>Jy. lty tw 4￿rt for Ills r•poiL LY for th• op"ni￿S wa ha Prime Chartered Ac￿untants Slatutory Auditor 161 Newhall Street Bimiingham 83 1SW GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 2023 Total funds 2022 Total funds Unreslricted Restri¢ted funds funds Noles INCOME AND ENDOWMENTS FROM Donations and legacies 2,840.188 335,526 3,175,714 2,315.313 Investment income Other income 1,053,813 3,369 1.053,813 3,369 868,934 8,900 Total 3,897,370 335,526 4.232,896 3,193,147 EXPENDITURE ON Raising funds 289,702 289,702 306.767 CharStabl• a¢tlvltl¢s Premises costs Support Costs Grants paid to institulions Grants paid lo individuals Governanc8 costs Finan¢9 costs 203.737 1,027,373 385,082 8,310 6,768 8,066 203,737 1,027,373 1.140,582 8,310 6,768 8,066 108,864 540,602 855,002 4,204 5,640 24,225 755,500 1,929,038 755,500 2,684 538 1,845,304 NET INCOMEIIEXPENDITUREI Transfers betwetn fund8 1,968,332 402 1421 1419,9741 1.548,358 1,347,843 19 Net movement In funds 1,566,190 117,832} 1.548,358 1,347,843 RECONCILIATION OF FUNDS Total funds brought forward 19,442.063 18,432 19.460,495 18,112,652 TOTAL FUNDS CARRIED FORWARD 21 008 253 600 21008 853 19,460,495 The notes form part of these finanual statements 23 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK BALANCE SHEET 31 MARCH 2023 2023 Total funds 2022 Total funds Unreslricted Restri¢ted funds funds Noles FIXED ASSETS Tangible a55ets Invo$tm*nts Investments Investment property 12 2,312.341 2,312,341 2,528.631 13 14 13,564,474 13,564,474 13,564,474 15,876.816 15,876,816 16,093.106 CURRENT ASSETS Debtors.. amounts falling due Wlthin one y8ar 15 Debtors.. amounts falling due after more than one year Cash al bank and in hand 81.621 81,621 220,336 15 190,123 5.001.008 190,123 5.001.608 213.668 3,143,013 600 5272.752 600 5,273,352 3.577.017 CREDITORS Amounts falling due within one year 16 {141,3151 1141,3151 1209.6281 NET CURRENT ASSETS 5,131,437 600 5.132 037 3,367,389 TOTAL ASSETS LESS CURRENT LIABILITIES 21,008.2S3 600 21.008,853 19,460,495 NET AssErs 21 008 253 600 21008 853 19,460,495 The notes form part of these finanual statements 24 GURU NANAK NISHKAM SEWAK JATHA IBIRMINGHAMI UK BALANCE SHEET- continued 31 MARCH 2023 FUNDS Unrestricted funds= General fund Restricted funds.. Fetzer India Heritsge Conservation Projects 19 21,008.253 19.442,063 600 600 17,832 600 18,432 TOTAL FUNDS 21,008.853 19,460,495 The financial st8t@ments were approved by the Board of Trustees and authorised for issue on ..6 J.. ! O I..LA.............. and were signed on Its behalf by.. Bhai Sa ib, Bhai Professor Mo inder Singh Ahluwalia, KSG, OBE, Chairman ]IJ/L,-J_ Jaswinderpal Singh Chandan - Trustee The notes form part of these financial statements 25 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Notes Cash flows from operating activities Cash generated from operations Interest paid 1.897.291 73 1,498,597 18,623 N81 Cash provided by operating a¢bvibes 1897218 1.479,974 Cash flows from investing activities Purchase of tangible fixed assets Purchase of investment property Interest received Unsecured loan 118.686) 1112,2271 169,3571 3,149 13,252 14.955 Net cash used in investing activitie$ 165,1831 Cash fl¢w$ Irom flnan¢lng a¢tSvltlo8 Loan rgpaymgnt$ in year 34,892 1,309,108 Nel cash used in financing actwities 34.8921 1,309,108) Change In cash and cash equlvalents In th• rtrportlng ptrlod Cash and cash equlval8nts at th• b•glnnlng of tho reportlng perlod 1.858,595 5,683 3 143013 3,137,330 Cash and Cash •qulvalont$ at th• tnd ol thè rtportlng p¢rlod 5 001608 3,143,013 The notes form part of these finanual statements 26 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Net income for the reporting period las per the Statement of Financial Activities) Adju$tm*nt$ for= Depreciation charges Interest received Interest paid Dacreasellin¢reasel in debtors Decrease in creditors 1.548.358 1.347,843 234,976 {14.9551 73 162.260 33.421 237,171 13,1491 18,623 195,5551 6,3361 Not ¢ash provlded by oyrallons 1897,291 1,498.597 ANALYSIS OF CHANGES IN NET FUNDS Al 1.4.22 Cash flow At 31.3.23 Not cash Cash al bank and in hand 3143013 1858 595 5 001.608 3143013 1858 595 5 001608 D8bt Debts falling due within 1 year 34,892 34.892 Total 3108 121 1893 487 5 001608 The notes form part of these finanual statements 27 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared In accordance with the Charrties SORP IFRS 1021 'Accounling and Reporting by Charities.. Statement ol Re¢ommende(I Pra¢ti¢e applicable to ¢harib"es preparing their a¢¢ounts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convenb"on, with the excepb.on of investments which are included 81 market value. Incom• l income is recognisetl in the Ststemtrnl of Financial A¢tsvilitis once the Charity has trntillemenl lo the fund$, it is probable that the income will be received and the amounl can be measured reliably. Expenditure Liabilities are ￿COgnised as expenditur8 as soon as there is a legal or¢onstru¢tive obligation committing the charity lo that expenditure. il is probable that a transler ol economic benefits will be required in settlement and the amount ol the obligatK)n can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to partiujlar headings they have been allocated to activities on a basis consi51enl with the use of re50ur¢ès. Grant$ offered $ubjfjd to ¢ondition$ which havg nol bggn met al Ihg ygar end dale arg nolod as a commitment bul not accrued as expendilure. Allocatlon and apportlonmont of costs Support costs have been allocaleil between govemance costs an¢J other support costs, Governance costs comprise all costs involving the public accountability ol the charity and its compliance with regulation and good practice. These costs include cost related lo statutory audit and legal fees. Tanglbl¢ flx•d a$s•ts Dgpre¢iats'on is prowded at the lollowing annual rates in ¢yder lo write off each asset ovgr its eslimatgd useful life. Freeholtl propety Improvements to propety Fixtures and fittings 10% on cost 10% on cost and 10% on reducing balance Motor vehicles 25% on Teducing balance Flxè(l assèt Inv8stm8nts Investments are a fom of basic financial instruments a￿ initially ￿cogniSed at theiT iTansaction value and subsequently measured al their fairvalue at the balance sheel dale using (he closing quoted market price. The Slalement of Financial Acb'vib'es irKludes the net gains ar￿ losse5 arising on revaluation 8nd disposals throughout the year. No depreciation is provkled on investment properties, as in Ihe opinion of the trustees these properties are held primarily for their investment pK)tential and so their fair value is of more significance than any measure of consumption and lo depreciate them would not give 8 true and fair view. The revaluation of the Investment propety acGords with the fair value acwunting rules 8nd will be reported in th& Statement of Financial Activities. Taxation The charity is exempl from lax on its th8rrtable 8divities. 28 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES- ¢ontlnu Fund accounting Unrestricted fvnds can be used in accordance wth the charitable objectives at the discretion of the Iruslees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Forèlgn ¢urr¢n¢l•s Assets and liabilities in foreign currencies are translat8d into sterling at the rates of exchange ruling at the balance sheet date. Transactsons in foreign currencies are translated into sterfing at the rate of exchange ruling at the date of transacts'on. Exchang8 drfferences are taken into account in arriving at the oper81ing result. In¢omo and *xyndlture a¢¢ount The Statement of Financial Activities discloses the ident￿1 infomiation of the Income and Expenditure Account and as such no separate Incorne and Expenditure AccLJunt has been prepared. Golng Con¢•m The accounts have been preparod on the basis of being a going concern as oullined in the Tru$lg9s' annual report. Baslc Flnancl*l assets Short term debtors ar measured al Iransaction price, less any impaimienl. Loans receivable are measured initially at fair value, nel of transaclion cosis, and are measured subsequently at amortised e051 using the effective interest method, less any impairment. Basic Flnanclal Ilabllltles Short term crgditors are Measu￿ at the transaction price. Oihgr financial liabilities, including bank loans, are measured initially al fair value, nel of transaction costs. and are measured subsequently at amortised costs using the effective interest method. Imp8lmi•nt of a$$¢ts At each rew)rting date fixed assets are reviewed to delermine whether there is any indication that Ihose assets have suffered an impairment loss. If there is an indicab'on of possible impaimient, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If eslimaled re¢over8ble amount is lower, the Carrying amount is reduced lo its estimated recoverable amount, and an impairment loss is recognised immediatety in profit and loss account. Donated Servlces Donated professional services an¢J donated facilities are recognised as In￿Me when the charity has ¢ontrol over the item, 8ny Condrtions 8sso¢iated wilh the donated item have been mel and the receipt of economic benefit can be measU￿d reliably. Volunteers The Trust relies on volunteer5 to carry out the management, administration and general Tnainlen8n¢e work. The Trust h8$ no paid employees or paid Irustees. In acwrdance wrth the Charities SORP IFRS1021, the general volunteer time of Volunleers is not recognised. Please refer to the irustee's annual report for more information atw)ut their contribution. 29 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 DONATIONS AND LEGACIES 2023 2022 Voluntary income 3.175.714 2,315,313 INVESTMENT INCOME 2023 2022 Rents received Deposit account interest 1.038.858 14,955 865,785 3,149 1053813 868,934 RAISING FUNDS Inv•stm•nt managemont Costs 2023 2022 Security Rates & water Insurance Light & heal Investment management costs Bank charges 66.363 15.946 21.$09 116.665 68.947 272 90,052 48.055 20,926 128,387 19,101 246 289 702 306 767 CHARITABLE ACnVITIES COSTS Grant funding of 8clivilies (see note Support costs Iseg note 71 61 Totsls Premises costs Support Costs Grants paid lo institutions Grants paid to individuals Governance costs Finance costs 203.737 1.027.373 203,737 1,027,373 1,140,582 8.310 6,768 8,066 1.140,582 8.310 6.768 8,066 1.14B,892 1.245.944 2.394,836 30 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 GRANTS PAYABLE 2023 2022 Grants paid to institutions Grants paid lo individuals 1.140.582 8.310 855,002 4,204 1 148.892 859,206 The lolal grants paid to institutions during the year was as follows.. 2023 2022 British Sikh Consultative Divine Onk8r Mission GNNSJ Kenya GNNSJ Leeds Kalgidar Trust Kar Sewa India K8r Sewa India- Bh￿ri Waale Nishkam Civic Association Nishkam Healthcare Twst Onkar Divine Mission Religion and Peace- University of Birmingham Sundry Donations 2.000 1,000 5,001 200.000 20.000 144.000 100,080 755,500 13,000 70.000 30.000 5,001 20.000 447,000 100.000 30,000 26,000 20,000 6,001 1 140,582 855,002 SUPPORT COSTS Govemance costs M8n8gement Totals Premises costs Support Costs Governance costs Finance costs 203,737 1,035.366 203,737 1,027,373 6,768 8,066 6.768 73 1239176 1245 944 Other resources e¥pende(I relate to interest pay8ble 8rKI similar ¢h8iges. p￿mISeS costs indude utilitlgs Costs and general repair and renewal costs. 31 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 AUDITORS. REMUNERATION 2023 2022 Fees payable to the charitys auditors for the audit of the charity's financial 5ts1ements 6.768 5,640 TRUSTEES. REMUNERATION AND BENEFITS The trustees received no remunerabon or other benefits during the year ended 31 March 2023. nor for the year ended 31 March 2022 and earfier years. Trust••s' •xp•ns•s The tnjstees have claimed no expenses during the year eThJed 31 March 2023 nor for the year ended 31 March 2022 and earfier years. 10, STAFF COSTS The Trusl is managed by volunteers and such has no paid employees. 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Re$tri¢te(I fvnds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1.737,570 577,743 2.315,313 Investment income Other income 868,934 8,900 868,934 8,900 Total 577.743 3 193,147 EXPENDITURE ON Raising funds 306.767 306.767 Charitsble ¥¢tivitles Premises costs Support Costs Grants paid to institulions Grants paid lo individuals Governance ¢osls Finance costs 108,864 540.602 208,002 4,204 5,640 24.225 108,864 540,602 855,002 4,204 5,640 24,225 647,000 Total 1,198.304 647.000 1,845,304 NET INCOMEIIEXPENDITUREI 1.417.100 169.2571 1,347.843 RECONCILIATION OF FUNDS Total funds brought forward 18.024.%3 87,689 18,112,652 32 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - ￿ntInU*d Unrestricted Restricted nds funds Total fvnds TOTAL FUNDS CARRIED FORWARD 19.442.063 18.432 19,460.495 12. TANGIBLE FIXED ASSETS Improvements Fixtures and fith'ngs Freehold property Motor vehicles propety Totals COST At 1 April 2022 Additions 3,180.008 1.402,818 581.305 18,686 25,225 5,189.358 18,686 Al 31 March 2023 3 180.008 1,402,818 599.991 5 208.042 DEPRECIATION At 1 April 2022 Charge for ygar 1,649.709 63,351 678,268 140,282 321,712 27,796 11,036 2,660,725 234,976 At 31 Marth 2023 1713,060 818,550 349.508 2 895.701 NET BOOK VALUE Al 31 March 2023 2 312341 Al 31 Marth 2022 1,530.299 724,550 259.593 14,189 2,528,631 FIXED ASSET INVESTMENTS Shares in group undertakings MARKET VALUE Al 1 April 2022 and 31 March 2023 NET BOOK VALUE At 31 March 2023 Al 31 March 2022 There wgre no investment assets outside thg UK. The company's investments at the balance sheet date in ihe share capital of companies include the following.. Nishkam Sècurity Limit Registered office.. 18-20 Soho Road Handsw(Kth, Birniingham. West Midlands, B21 9BH Nature of business.. Security provider Class of share: Ordinary holding 25 33 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 14. INVESTMENT PROPERTY FAIR VALUE At 1 April 2022 and 31 March 2023 13,564.474 NET BOOK VALUE At 31 March 2023 13,564,474 Al 31 M8r¢h 2022 13,564,474 An independent professional desk top valuatKJn was Carried out in 2022 to assess whether the investment properties are statèd in the fina￿la1 ststemenls at their correct value. The trustees considered that there had been no material changes since this valuation and accordingly no revaluation adjustment has been incorporated. 15. DEBTORS 2023 2022 Amounts lalling due within one year.. Other debtors Prepaymenis 61.263 20,358 200,608 19,728 220,336 Amounts falling due after more Ihan one year.. Other debtors 190,123 213,668 Aggregate amounts 434,004 In November 2020, the Trust entered into a loan agreement to provide Guru Nanak Nishkam Sewak Jalha Leeds an unsecured loan 01 £250,000. Repaymenis start in September 2021 and the loan is scheduled lo be repaid in 2031. The loan bears inierest at an annual rate of 2'A. GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Bank loans and overdrafts (see note 171 Trade credrtors Taxation and S￿la1 security Other creditors 34,892 75,626 11,125 87,985 42.394 11.125 87.796 141.315 209,628 17. LOANS An analysis ol the m81urity of loans is given below- 2023 2022 Amounts lalling due within one year on demand.. Bank loans 34,892 18. SECURED DEBTS The bank loans was drawn down in Oclober 2013 and is secured by legal charges over Temple Row House. The Tenby Building, The NCA Building and 1.3,5.7.9.11 and 21 Soho Road. To reduce finance Charges the trust repahl £3m in 2018. and a further £1m in 2022 lin addition to the monthly repayments) lo reduce the oulstsnding debt and finance cosl. The loan w8s lully repak1 In June 2022 by the monthly instalments. The interesl rale applicable is base rate + 2% per annum. 19. MOVEMENT IN FUNDS Net movement in funds Transfers bgtween funds Al 31.3.23 At 1.4.22 Unre$trl¢tsd funds General fund 19,442,063 1.968,332 {402,1421 21,008,253 R8Strlet•d funds Fetzer India Heritage Conserv81ion Projects 600 17,832 600 419.9741 402.142 419 974 TOTAL FUNDS 19,460,495 1,548,358 21 008,853 35 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 19. MOVEMENT IN FUNDS - ¢ontlnu¢d Net movement in funds, induded in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 3.897.370 11,929.0381 1,968,332 Rastrlctod funds India Heritage Conservation Projects 335.526 {755,5001 1419,9741 TOTAL FUNDS 1548 358 Comp8ratlv•s for M0￿ment In funds Net movement in funds At 31.3.22 At 1.4.21 Unr•strfct•d funds General fund 18.024.963 1,417,100 19,442,063 Re$trl¢ted funds Fgtzgr India Heritage Conservation Projects 100 87.589 500 69,7571 600 17,832 87,689 69,257 18,432 TOTAL FUNDS 18,112.652 1 347,843 19,460,495 Comparative nel movement in funds, included in the atrK)ve a￿ 8$ follows.. Incoming Resources resoLbrces expended Movement in funds Unrestricted funds General fund 2,615.404 {1.198,3041 1.417,100 Rostrlcted funds Fetzer Indi8 Heritage Conserv81ion Projects 500 69,7571 577.243 647,0001 577.743 647,000 69,257 TOTAL FUNDS 3.193,147 1,845,304) 1,347,843 Purposes of Restrlcted Funds: 36 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 19. MOVEMENT IN FUNDS - contlnu•d Fetzer GNN J is a member of Fetzer Institute's Advisory Council on Worfd Religions and Spiritualities. Indian Herrta e Conservation Pro Previously called the Kar Sewa Patna Sahib Proiecl, this is the voluntsry (Kar Sewal restoration of Patna Sahib, one of the 5 spirilual shrines ITakhtsl of the Sikh faith in India. 20. RELATED PARTY DISCLOSURES During the yèar the following connected parties and Iransactions wer8 identified". Guru Nanak Nishkam Education Trust A ¢h8rilabl8 Company in which trustee Bhai Sahib hAohinder Singh Ahluwalia was 8 trustee and director. Guru Nanak Nishkam Edu¢atbon Trust holds a leasehold interest for the freehdd of 5 10 7 Soho Road hgld by Guru Nanak Nishkam Sewak Jatah IBim)inghaml UK. Guru Nanak Nlshkam Sèwak J*tha L*￿¥ A sislgr organisalion of Guru Nanak Nishkam Sewak Jatha IBimiinghaml UK. Guru Nanak Nishkam S•wak Jatha London A sister organisatson of Guru Nanak Nishkam Sewak Jatha {Birminghaml UK. Marg Sat Santokh Manul•¢tur•rs A company in which the trustees were direclors. Nlshkam Clvlc As50clatlon A charity in which the trustee Bhai Sahib Mohinder Singh Ahluwalia, P Singh Jhutti and J Singh Bhinder were Iruslees. Nishkam Civic Associ81ion operales from le8sed premises a16 Soho Road. a freehold held by Guru Nanak Nishkam Sewak Jaiha (Bimiinghaml UK. Nlshkam Healthcare Trust A charity and Ils subsidiaries in which the trustee Bhai Sahib Mohinder Singh Ahluwalia has significant influence. Nlshkam School Trust A charity in which the Iruslee Bhai Sahib Mohinder Singh Ahlvwalia was the patron. Nishkam School Trust operates from leased premises al 3, 9 to 11 Soho Roatl, freeholds held by Guru Nanak Nishkam Sewak Jatha18irminghaml UK. Nishkam Security Lifflited A 25¢/0 owntrd subsidiary of Guru N8n8k Nishkam Sewak Jatha IBimiingham). Sangat Trust A charitable company in which Truslee Bhai Sahib Mohinder Singh Ahluwalia has been a trustee. 2023 2022 Durlng the year the charlty purchased the followlng goods or servlces: Marg Sal Santokh Manufacturers Ltd Nishk8m Pharmacy LiTniled Nishk8m Secunty Limrted Sangat TV Limited 4,475 1,010 171,983 6,643 7.451 158,618 26.294 During the year the charity made the following donation.. Guru Nan8k Nishkam Sewak Jath8 Leeds 144.000 20,000 37 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 MARCH 2023 20. RELATED PARTY DISCLOSURES- ¢¢ntlnu¢d Nishkam Civic Association Nishkam Healthcare Trust 70.000 30,000 100,000 30,000 Durlng th• year th• ¢harlty r•¢•lv•d th• followlng r•nl: Guru Nanak Nishkam Education Trust Nishkarn Healthcare Trust Nishkarn Pharmacy Limited Nishk8m School Trust 71.341 30.000 40,203 30,000 11,200 272,234 281.961 Durlng thè year thè charlty rèceivèd th• followlng donatlon". Guru Nanak Nishkam Sewak Jalha London Marg Sal Sanlokh Manulaclurers Ltd Sangat Twsl 40.000 72.000 295.526 72,000 54,410 During thè y8ar thè charity received the followlng 5nter•st income: Guru Nan8k Nishkam Sewak Ja¢h8 Leeds 4.524 2.851 At the •nd of th• ￿ar th• followlng: Amount Wore duo by Guru Nanak Nlshkam Sewak Jatha (Blrnilnghaml UK: Sangat Twsl 1.008 6,843- Amount w•re owed to Guru Nanak Nlshkam S•wak Jatha181rnilngham} UK: Nishkam Healthcare Trusl 34,728 Loan was ow•d to Guru Nanak Ni$hk•m Sewak Jath¥ IBlmilngham} UK- Loan to Guru Nanak Nishkam Sewak Jalha Leeds 213,668 236,748 21. ULTIMATE CONTROLLING PARTY The trustees consider that the charity is jointly controlled by Ihg trustggs and there is no ullim8le controlling party. 38 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 INCOME AND ENDOWMENTS Donations and legacie5 Voluntary in¢om$ 3.175.714 2,315,313 Investment income Rents received Deposit acwunl intsresl 1.038.858 865,785 3,149 1.053,813 868,934 Other income Gain on $8le of18ngTble fixed assets Solar Power income 8,900 3.369 8,900 Total Incomlng r8sourees 4,232.896 3,193,147 EXPENDITURE Invostmont manag•m•nt costs Security Rates & water Insurance Light & heat Investment management costs Bank charges 66,363 15,946 21.S09 116,665 68,947 272 90,052 48,055 20,926 128,387 19,101 246 289,702 306,767 Charltable actlvltSoS Grants lo in51ilutions Grants to individuals 1.140,582 855,002 4,204 1.148,892 859,206 Support costs Management Rent. rates, water and service ¢h8rges Insurance Lighl and heat Telephone Printing, postsge and stslionery Advertising Carried forward 5,363 33,694 83,599 5,062 189,155 84,S73 401,446 2,940 29,027 55,576 2,830 19,146 10,481 120,000 This page does not form part of the statutcvy financial statements 39 GURU NANAK NISHKAM SEWAK JATHA {BIRMINGHAMI UK DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Managam8nt Brought forward Sundries Trav81 & Subsistence Premises repairs and renewals Transport and carriage Subscriptions Flowers for gurudwara Langar for worshippers Bank charges Hygiene and cleaning Security Proftrssional fees Events Freehold propety Improvements to propety Fixtures 8nd fillings Motor vghicles Inleresl payable 401,446 16,682 4,830 80,5B2 2,843 2,886 30,171 256,062 8,749 22,128 92,255 25,442 60.OS1 63.3S1 140,282 27,796 3,547 73 120,000 10,190 21,321 1,270 2,600 23,711 118,677 5,602 21,392 81,931 11,203 63,351 140,282 28.808 4,730 18,623 1,239,176 673,691 Governance costs Auditors, remuneration 5,640 Total resources gxpgnded 2,684 538 1,845,304 Not Incom• 1,548 358 1,347,843 This page does not form part of the statutcvy financial statements 40 GNNSJ Vision: "to uplift humanity through practice of faith values within the context of shared responsibility, selflessness, love, forgiveness, altruism and compassion" CNNSJ N*n*k Ni$hk¥m S¢w#k J*th* 1&20 k>hcTr Rwd. HahdtyiTrrth.BiT￿n¥hoM. B219BH, Fffj¥*nd O )15 41