## 

## 

||||||Page||
|---|---|---|---|---|---|---|
|Charity information|||||||
|Trustees'<br>Annual<br>Report||||||1|
|Statement<br>of directors'||responsibilities||||9|
|Independent<br>Examiner's||Report||||10|
|Funds Statements:-|||||||
|Statement<br>of Financial|Activities|||||12|
|Statement<br>of Financial|Activities|||- Prior Year statement||13|
|Statement<br>of total recognised|||gains and losses|||13|
|Movements<br>in funds||||||14|
|Revaluation<br>reserves||||||14|
|Revenue<br>Funds||||||15|
|Fixed Asset funds||||||15|
|Income and Expenditure||account||||16|
|Summary<br>of funds||||||16|
|Balance sheet||||||17|
|Cash flow statement||||||18|
|Notes to the accounts||||||19|












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## 

||||SORP|Current<br>year|Current|year|Current year|Prior Year|
|---|---|---|---|---|---|---|---|---|
||||**R** **f**<br>e|Unrestricted|Restricted||Total Funds|Total Funds|
|||||Funds|Funds||||
|||||2020|2020||2020|2019|
|||||||||F|
|Income 8 Endowments||from:|||||||
|Donations<br>& Legacies|||A1|307,386|||307,386|518,855|
|Investments|||A4|14,116|||14,116|25,036|
|Total income|||A|321,502|||321,502|543,891|
|Expenditure<br>on:|||||||||
|Raising funds|||B1|240,565|||240,565|180,369|
|Charitable<br>activities|||B2|145,629|||145,629|375,284|
|Total expenditure||||386,194|||386,194|555,653|
|Net gains on investments||||||||36,010|
|Net income for the year||||(64,692)|||(64,692)|24,248|
|Net income after transfers|||A-B-C|(64,692)|||(64,692)|24,248|
|Net movement<br>in funds||||(64,692)|||(64,692)|24,248|
|Reconciliation<br>offunds:-|||||||||
|Total funds brought|forward|||2,775,717|||2,775,717|2,751,469|
|Total funds carried forward||||2,711,025|||2,711,025|2,775,717|





## 

## 

## 

|||||||||2020|2019|
|---|---|---|---|---|---|---|---|---|---|
|||||||||E|6|
|Surplus for the year:-||||||||||
|Nel excess of|iocoine over expenditure|from operations<br>before|||tax|||(64,692)|(11,762)|
|Realised gains|on disposals<br>ofsocial investments||which are programme||||related|||
|Income from|operations<br>before tax In|the Statement ofFinancial||||Acfivifes||(64,692)|(11,762)|
|Realised gains|on the disposal of investments||||||||36,010|
|Surplus as shown in the Income and||Expenditure||account||||(64,692)|24,248|
|Net Movement|in funds before taxation|||||||(64,692)|24,248|
|Funds generated<br>in the year as shown||on Statement||of Financial||Activities||(64,692)|24,248|
|The notes attached<br>on pages 19to||20 form|an|integral|part|of|these accounts.|||



|Guru Arjan Dev Gurdwara<br>Sikh Temple|Guru Arjan Dev Gurdwara<br>Sikh Temple|Guru Arjan Dev Gurdwara<br>Sikh Temple|-Resources applied|in the year ended 31 December|in the year ended 31 December|
|---|---|---|---|---|---|
|2020 towards||fixed assets for Charity use:-||||
|||||2020|2019|
|||||E|E|
|Funds generated||in the year as detailed<br>in the SOFA||(64,692)|24,246|
|Resources<br>applied||on functional<br>fixed assets||(120,406)|(502,413)|
|Other applications||of funds||||
|Net resources|available to fund charitable||activities|(185,098)|(478,165)|





## 

||||||||Unrestricted|Restricted|Total|Last year|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||Funds|Funds|Funds|Total Funds|
||||||||2020|2020|2020|2019|
||||||||E|E|E|E|
|Accumulated||funds||brought||forward|2,775,717||2,775,717|2,751,469|
|Recognised<br>transfers||gains||and|losses before||(64,692)||(64,692)|24,248|
||||||||2,711,025||2,711,025|2,775,717|
|Closing|revenue||funds||||2,711,025||2,711,025|2,775,717|
|Summary||of funds|||||Unrestricted|Restricted|Total|Last Year|
||||||||and|Funds|Funds|Total Funds|
||||||||Designated<br>funds||||
||||||||2020|2020|2020|2019|
||||||||E.|E|E||
|Revenue|accumulated||||funds||2,711,025||2,711,025|2,775,717|





## 

## 

|Income and Expenditure<br>A<br>Companies<br>Act 2006|cc|o|unt f|or th|e year ended 31|December|2020 as require|d<br>by the|
|---|---|---|---|---|---|---|---|---|
||||||||2020|2019|
||||||||E|E|
|income|||||||||
|Income from operations|||||||291,720|483,424|
|Realised Gains on the disposal of|investments|||||||36,010|
|Refunds<br>from HMRC on gift aided donations|||||||15,666|35,431|
|Investment<br>income and interest|||||||||
|Income from investments,<br>other than||interest||receivable|||14,008|24,979|
|interest<br>receivable|||||||108|57|
|Gross income<br>in the year before|exceptional|||items|||321,502|579,901|
|Gross income<br>in the year including||exceptional|||items||321,502|579,901|
|Expenditure|||||||||
|Charitable<br>expenditure,<br>excluding|depreciation|||and|amortisation||18,509|256,116|
|Depreciation<br>and amortisation|||||||111,667|106,378|
|Fundraising<br>costs|||||||240,565|180,369|
|Interest<br>payable|||||||15,453|12,790|
|Realised losses<br>on disposals<br>ofsocial|||investments||which are programme|related|||
|Total expenditure<br>in the year|||||||386,194|555,653|
|Net income before tax in the financial|||year||||(64,692)|24,248|
|Tax on surplus<br>on ordinary<br>activities|||||||||
|Net income after tax in the financial||year|||||(64,692)|24,248|
|Retained<br>surplus<br>for the financial|||year||||(64,692)|24,248|
|All activities derive from continuing|||operations||||||





## 

|Guru Arjan|Dev G|urdwara<br>Sikh Te|mple<br>-|Balan|ce Sheet as|at 31 December|2020||
|---|---|---|---|---|---|---|---|---|
|||||SORP|||||
||||Note|Ref||2020||2019|
|l=ixed assets||||A|||||
|Tangible assets|||11|A2||2,821,545||2.812,806|
|Investments|held as|fixed assets|12|A4||'I47,399||147,399|
|Total fixed assets||||||2,968,944||2,960,205|
|Current assets||||B|||||
|Debtors|||13|B2|15,262||15,137||
|Cash at bank|and<br>in|hand||B4|141 211||201,588||
|Total current|assets||||156,473||216,725||
|Creditors: amounts||falling due within|||||||
|one year|||14|C1|(55,381)||(38,427)||
|Net current assets||||||101,092||'I78,298|
|||||||3,070,036||3,138,503|
|Net assets|||||||||
|Creditors: amounts<br>falling due after more|||||||||
|than one year|||15|C2||(359,011)||(362,786)|
|The total net|assets|ofthe charity||||2,711,025||2,775,717|
|The total net|assets|ofthe charity are|funded|by the|funds of the|charity, as follows:-|||
|Restricted funds|||||||||
|Unrestricted|Funds||||||||
|Unrestricted|Revenue|Funds|18|D3|2 711,025|2,775,717|||
|||||||2,711,025||2,775,717|
|Designated|Funds||||||||
|Total charity|funds|||||2,711,025||2,775,717|





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|5|Net surplus<br>be|fore ta|x in the financial<br>|year|||
|---|---|---|---|---|---|---|
||||||2020|2019|
||||||E||
||The net surplus|before|tax in the financial|year is stated after charging:—|||
||Depreciation<br>of|owned|fixed assets||111,667|106,378|
||Pension costs||||1,820|2,947|
|6|Interest payable||||2020|2019|
|||||||E|
||Loan interest||||15,453|12,790|





## 

## 

|7|Investment|gains|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||Investment|properties||||||||36,010|
||Total realised and unrealised||||gains|||||36,010|
||AII the gains|and losses|in the|prior|year;vas|unrestricted|||||
||Prior year||||||||||
||||||||Prior Year|Prior Year|Prior Year||
||||||||Unrestricted|Restncted|Total Funds||
||||||||Funds|Funds|||
||||||||2019|2019|2019||
||Realised gainsl(losses)||||||||||
||Investment|properties|||||36,010||36,010||
||Total realised gains/(losses)||||||36,010||36,010||
||Total realised<br>and unrealised|||gains|||36,010||36,010||



|8|The contribution<br>of volunteers|||||||
|---|---|---|---|---|---|---|---|
||The Charity<br>currently<br>has a governing|board offour Trustees||all of whom|are volunteers.|||
|9|Staff costs and emoluments|||||||
||Salary costs|||||2020|2019|
||Gross Salaries excluding<br>trustees<br>and key management||personnel|||148,768|178,961|
||Employer's<br>National<br>insurance<br>for all|staff||||8,755|9,751|
||Employer's<br>contribution<br>to defined<br>benefit pension<br>schemes|||||1,820|2,947|
||Total salaries, wages and related costs|||||159,343|191,659|
||Numbers<br>offull time employees<br>or|full time eguivalents||||2020|2019|
||The average<br>number<br>oftotal staff employed<br>in the year||was|||||
||Neither the trustees<br>nor any persons|connected<br>with them have received|||any remuneration|from the|charity or|
||any related<br>entity, either<br>in the current|or prior year.||||||





## 

## 

|Current Year|Land and<br>Buildings|Plant 8<br>Machinery|Motor<br>Vehicles|Total|
|---|---|---|---|---|
|Cost|||||
|At 1 January<br>2020|3,307,690|290,283|23,088|3,621,061|
|Additions|64,156|56,250||120,406|
|At 31 December 2020|3,371,846|346,533|23,088|3,741,467|
|Depreciation|||||
|At 1 January<br>2020|615,556|169,755|22,944|808,255|
|Charge<br>for the year|67,437|44,194|36|111,667|
|At 31 December 2020|682,993|213,949|22,980|919,922|
|Net book value|||||
|At 31 December 2020|2,688,853|132,584|108|2,821,545|
|At 31 December 2019|2,692,134|120,528|144|2,812,806|
|Prior Year|Land and<br>Buildings|Plant &<br>Machinery|Motor<br>Vehicles|Total|
||||f|8|
|Cost|||||
|01 January 2019|2,784,945|144,169|23,088|2,952,202|
|Additions|137,662|28,784||166,446|
|01 January<br>2020|2,922,607|172,953|23,088|3,118,648|
|Depreciation|||||
|01 January 2019|490,950|115,121|22,832|628,903|
|Charge for the year|58,452|14,458|64|72,974|
|01 January<br>2020|549,402|129,579|22,896|701,877|
|Net book value|||||
|01 January<br>2020|2,373,205|43,374|192|2,416,771|
|01 January 2019|2,293,995|29,048|256|2,323,299|





## 

## 

## 

||||||Investments<br>in<br>subsidiaries|Investments<br>in<br>subsidiaries|Listed<br>investments|Listed<br>investments|Other<br>Classes of<br>Investment|Total|
|---|---|---|---|---|---|---|---|---|---|---|
||Carrying<br>values of investments||||||||||
||At 1 January<br>2020||||||||147,399|147,399|
||At 31 December 2020||||||||147,399|147,399|
||Analysis<br>between<br>fair value and historical||cost||||||||
||Investments<br>as above held at fair value||||||||147,399|14i,399|
||Analysis<br>of Other Classes of|Investment|||||||||
||||||||Included|at|||
||||||||historica<br>I<br>cost, less||Included<br>at<br>fair value|Total|
||||||||write down||||
||Summary<br>of other classes of investments||at|31 December||2020|||||
||Cash or cash equivalents||||||||147,399|147,399|
||The committee<br>of management|is ofthe opinion||that the|current|market value of||the|investment||
||properties<br>held by the charity are not materially|||different|to the|cost price; therefore|||no revaluation||
||adjustment<br>has been made.||||||||||
|13|Debtors||||||||||
||||||||||2020|2019|
|||||||||||E|
||Other debtors||||||||15,262|15,137|
|14|Creditors: amounts<br>falling due within one||year||||||2020|2019|
||||||||||E||
||Bank loans and overdrafts||||||||39,365|35,182|
||Trade creditors||||||||11,853||
||PAYE, NIC VAT and other taxes||||||||3,796|2,750|
||Other creditors||||||||347|495|
||||||||||55,381|38,427|
|15|Creditors: amounts<br>falling due after one year||||||||2020|2019|
||Bank loans and overdrafts||||||||359,011|362,786|





## 

|No|tes to the A|ccounts for|the year ended 31 December 202|0||
|---|---|---|---|---|---|
|16|Income and|Expenditure|account summary|2020|2019|
||||||E|
||At 1 January|2020||2,775,717|2,751,469|
||Surplus<br>after|tax for the year||(64,692)|24,248|
||At 31 December 2020|||2,711,025|2,775,717|



|At 31 December 2020|Unrestricted|Designated|Restricted|Total|
|---|---|---|---|---|
||funds|funds|funds|Funds|
||E|E||E|
|Tangible<br>Fixed Assets|2,821,545|||2,821,545|
|Investments<br>at valuation:-|||||
|Fixed assetinvestments|147,399|||147,399|
|Current Assets|156,473|||156,473|
|Current<br>Liabilities|(55,381)|||(55,381)|
|Long Term Liabilities|(359,011)|||(359,011)|
||2,711,025|||2,711,025|





## 

|At 1 January|2020|||||Unrestricted|Designated|Designated|Designated|Restricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||funds||funds||funds||Funds|
|||||||6||E||E||6|
|Tangible<br>Fixed Assets||||||2,812,806||||||2,812,806|
|Investments|at valuation:-||||||||||||
|Fixed asset|investments|||||147,399||||||147,399|
|Current Assets||||||216,725||||||216,725|
|Current<br>Liabilities||||||(38,427)||||||(38,427)|
|Long Term Liabilities||||||(362,786)||||||(362,786)|
|||||||2,775,717||||||2,775,717|
|Change<br>in total funds||over||the year as shown||in Note 17,analysed|by individual|||funds|||
|||||||Funds|Movement|||Transfers||Funds|
|||||||brought|in funds||in|between||carried|
|||||||forward||2020||funds|in|forward to|
|||||||from 2019||||2020||2021|
||||||||See|Note|19|See Note 0|||
|||||||||6||f.|||
|Unrestricted|and designated|||funds:-|||||||||
|Unrestricted|Revenue|Funds||||2,775,717||(64,692)||||2,711,025|
|Total unrestricted<br>and designated|||||funds|277577,7 ~,||(64,692||||2,711,025|
|Restricted funds:-|||||||||||||
|Unrestricted|Revenue|Funds||||2,721,057||||||2,721,057|
|Total restricted funds||||||2,721,057||||||2,721,057|
|Total charity|funds|||||5,496,774||(64,692)||||5,432,082|
|Analysis<br>of|movements||in funds||over the year|as shown<br>in Note 18|||||||
|||||||||||Other|||
|||||||Income|Expenditure|||Gains &||Movement|
|||||||||||Losses||in funds|
|||||||2020||||2020||2020|
|||||||F||||||6|
|Unrestricted|and designated|||funds:-|||||||||
|Unrestricted|Revenue|Funds||||321,502|(386,194)|||||(64,692)|



## 

## 



## 

|22|Donations,||Grants and Legacies|Grants and Legacies|Grants and Legacies|Grants and Legacies|Grants and Legacies|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Curron! year|Current<br>year|Current<br>year|Pnor Year|
|||||||||||UIIrest I'Icted|Restncted|Total Funds|Total Funds|
|||||||||||Funds|Funds|||
|||||||||||2020|2020|2020|2019|
||Donations|and|||gifts from|individuals||||||||
||Refunds<br>from||HMRC on gift aided|||||donations||15,666||15,666|35,431|
||General Fund|||||||||166,631||186,631|475,103|
||Total donations<br>individuals||||and gifts|from||||202,297||202,297|510,634|
|||||||||||Current<br>year|Current<br>year|Current<br>year|Pnor Year|
|||||||||||UII I'eS't rICIea|Restnotea|Total Funds|Total Funds|
|||||||||||Funds|Funds|||
|||||||||||2020|2020|2020|2019|
||Revenue grants|||from government|||and|||||||
||public bodies|||||||||||||
||HivIRC CJRS|||||||||||||
|||||||||||62,950||62,960||
||Total public|sector revenue||||grants||||82,960||62,950||
|||||||||||Current year|Current<br>year|Current year|Pnor Year|
|||||||||||unrestnctea|Restnctea|Total Funds|Total Funds|
|||||||||||Funds|Funds|||
|||||||||||2020|2020|2020|2019|
||Membership<br>donations||subscriptlons|||as||||8,797||8,797|8,321|
|||||||||||Current year|Current<br>year|Current year|Prior Year|
|||||||||||Unrestrlcte|Restricted|Totai|Total|
|||||||||||d Funds|Funds|Funds|Funds|
|||||||||||2020|2020|2020|2019|
|||||||||||6||6|f|
||Donations|for Food (Covtd-1 9)||||||||||||
||General<br>Fund|||||||||13,342||13,342||
||Total Donations||||for Food|(Could-19)||||13,342||13,342||
||Total Donations,||||Grants and Legacies|||||||||
||Total Donations,<br>Legacies||||Grants and|||||307,386||307,386|518,865|
|23|Investment|income||||||||||||
|||||||||||Currenl year<br>unrestnctea|Current<br>year<br>Itestnctea|Current year<br>Total Funds|Pnor Year<br>Total Funds|
|||||||||||Funds|Funds|||
|||||||||||2020|2020|2020|2019|
||Property<br>Rental|||Income||||||14,008||14,008|24,979|
||Bank Interest||Receivable|||||||108||108|57|
||Total investment||||income|||A4||14,116||14,116|25,036|
|24|Expenditure||on||charitable|activities|||- Direct|spending||||
|||||||||||Current year|Current<br>year|Current<br>year|Prior Year|
|||||||||||unrestnctea|Restnctea|Total Funds|Total Funds|
||Current<br>Year|||||||||Funds|Funds|||
|||||||||||2020|2020|2020|2019|
|||||||||||6||6|6|
||Gross wages||and salaries<br>- charitable|||||||l46 766||146,766|176726|





## 

|Eritployers'<br>Nl - Charitable<br>actwities|Eritployers'<br>Nl - Charitable<br>actwities|6 7002|8,755|9,751|
|---|---|---|---|---|
|Defined<br>benefit pension <br>charitable<br>activities|costs-|1.820|1,820|2,947|
|Temporaiy<br>Staff- Chaiitable<br>Activities||||2,241|
|Travel and Subsistence|- Charitable|1 234|1,234|1 066|
|Free kitchen<br>(tangar) expenses||39,825|39,825|110,927|
|Festival and tournament|exps|1,902|1,902|11,128|
|Donations||6,536|6,536|1,000|
|Recruitment||980|980|480|
|Total direct spending|B2a|209,820|200020|326,260|





## 

|25|Support costs for charitable|Support costs for charitable|activities|activities|||||||
|---|---|---|---|---|---|---|---|---|---|---|
||Current<br>Year|||||Current<br>year<br>unrestncted<br>Funds|Current<br>year<br>Kestncted<br>Futtds||Current<br>year<br>Total Funds|Pnor Year<br>Total Funds|
|||||||2020|2020||2020|20ts|
||||||||||0|2|
||Premises Expenses||||||||||
||Rates and water charges|||||(6,193)|||(6,193)|12,887|
||Room Hire|||||||||1,846|
||l.ight heat and power<br>Premises<br>tepairs,<br>renewals<br>maintenance|and||||27,951<br>14,243|||27,961<br>14,243|60,777<br>19,860|
||Property<br>insurance|||||6,861|||6,861|8,382|
||Security|||||||||8,243|
||Administrative<br>overheads||||||||||
||Telephone,<br>fax and internet|||||1,160|||1,160|1,388|
||Postage and stationary|||||97|||97|1,706|
||Software licences and expenses|||||449|||449|434|
||Sundry expenses|||||335|||335||
||Professional fees paid to advisors|||other than||the auditor or examiner|||||
||Accountancy<br>fees other than<br>examination<br>or audit fees|||||||||810|
||Legal fees|||||1,866|||1,866|621|
||Financial costs||||||||||
||Bank charges|||||1,303|||1,303|3,273|
||Loan interest|||||15,453|||16,453|12,790|
||Depreciation<br>& Amorlisation|in|total for|||111,667|||111,667|106,378|
||Support costs before reallocation|||||175,202|||175,202|239,393|
||Less support costs reallocated to|||specific activities|||||||
||To costs of raising<br>funds|||||(239,393)|||(239,393)|(180,369)|
||Total support costs - Current||Year|||~64 161|||~64191|69624|
||The basis of allocation<br>ofcosts||between||activities|is described<br>under|accounting||policies|(180,369)|





## 

|26|Total Chantable|Total Chantable|Total Chantable|expenditure|expenditure|expenditure||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Current<br>year||Current|year|Current<br>year|Pnor Year|
|||||||||unresrnctea||itestnctea||Total Funds|Total Funds|
||Current<br>Year||||||||Funds|Funds||||
||||||||||2020|2020||2020|2019|
|||||||||||f.||E|E|
||Total direct|spending|||||82a||209,820|||209,820|316,260|
||Total support||costs||||82&I||(64,191)|||(64,191)|59,024|
||Total charitable|||expenditure|||82||145,629|||146,629|376,284|
||Ail tlie expenditure|||in|the pnor yea||was uniestncteii|||||||
||||||||||Prior Year|Prior Year||Prior Year||
|||||||||unrestnctea||nestnctea||Total Funds||
||Prior Year||||||||Funds|Funds||||
||||||||||2019|2019||2019||
||||||||||E|||E||
||Total direct|spending|||||82a||316,260|||316,260||
||Total support||costs||||82&I||59,024|||59,024||
||Total charitable|||expenditure|||82||325 284|||376 284||
|27|Expenditure||on|raising||funds|and costs of|investment|management|||||
|||||||||Current year||Current|year|Current<br>year|Prior Year|
|||||||||Unrestricted||ltestnctea||Total Funds|Total Funds|
||Current<br>Year||||||||Funds|Funds||||
||||||||||2020|2020||2020|2019|
||||||||||E|E||||
||Investment|management||||costs|||1,172|||1,172||
||Reallocated|from||support||costs|||239,393|||239,393|180,369|
||Total fundraising||||costs||81||240,665|||240 565|180369|