2021-12-31-accounts - Guru Arjan Dev Gurdwara Sikh Temple Derby

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Charity Information
Trustees' Annual Report
Statement ofdirectors'		responsibilities
Independent Examiner's		Report
Funds Statements:-
Statement ofFinancial	Activities
Statement of Financial	Activities - Prior Year statement
Statement oftotal recognised			gains and losses
Movements In funds
Revenue Funds
Summary offunds
Income and Expenditure		account
Balance sheet				10
Notes to the accounts				12

				Saap nef	Current year Unrestricted	Current year Restricted	Current year Total Funda	Prior Year Total Funds
					Funds	Funds
					2021	2021	2021	2020
					f	6	s	f
Income & Endowments			from:
Donations &	Legacies			A1	391,758		391,758	307,386
Investments				A4	21,548		21,548	14,116
Totalincome					413,306		413,306	321,602
Expenditure	on:
Raising funds				B1	568		666	1,172
Charitable activities				B2	399,831		399,831	385,022
Total expenditure				B	400,397		400,397	385,194
Net income	for the year				12,909		12,909	(64,692)
Net income	after transfers			A-B-C	12,909		12,909	(64,692)
Net movement in funds					12,909		12,909	(64,692)
Reconciliation offunds:-				E
Total funds	brought	forward			2,711,025		2,711,025	2,775,717
Total funds	carried forward				2,723,934		2,723,934	2,711,025

Guru ArJan Dev Gurdwara Sikh Temple	Guru ArJan Dev Gurdwara Sikh Temple	-Resources applied	in the year ended 31 December	in the year ended 31 December
2021 towards	fixed assets for Charity use:-
			2021	2020
			5	5
Funds generated	in the year as detailed in the SOFA		12,909	(64,692)
Resources apphed	on functional fixed assets		(157,544)	(120,406)
Other applications	of funds
Net resources available to fund charitable		activities	(144,635)	(186,098)

Revenue	a	ccum	ulate	d f	unds
						Unrestricted	Restricted	Total	Last year
						Funds	Funds	Funds	Total Funds
						2021	2021	2021	2020
						f	E		E
Accumulated		funds	brought		forward	2,711,025		2,711,025	2,775,717
Recognised		gains	and losses before			12,909		12,909	(64,692)
transfers						2,723,934		2,723,934	2,711,025
Closing revenue			funds			2,723,934		2,723,934	2,711,026
Summary		of funds				Unrestricted and	Restricted Funds	Total Funds	Last Year Total Funds
						Designated funds
						2021 r.	2021 E	2021 E	2020 f
Revenue	accumulated			funds		2,723.934		2,723,934	2 711025

Income and Expenditure Accou Companies Act 2006	nt fo	r th	e year ended 31 D	ecember	2021 as require	d by the
					2021	2020
						6
income
Income from operations					378,035	291,720
Refunds from HMRC on gift aided donations					13,723	15,666
Investment income and interest Income from investments, other than interest Interest receivable		receivable			21,540 8	14,008 108
Gross income in the year before exceptional		Items			413,306	321,602
Gross income in the year including exceptional			items		413,306	321,602
Expenditure
Charitable expenditure, excluding depreciation Depreciation and amortisation Fundraising costs Interest payable		and amortisation			280,110 105,496 566 14,225	257,902 111,667 1,172 15,453
Realised losses on disposals ofsocial	investments		which are programme	related
Total expenditure in the year					400,397	386,194
Net income before tax In the financial	year				12,909	(64,692)
Tax on surplus on ordinary activities
Net Income after tax in the financial	year				12,909	(84,692)
Retained surplus for the financial	year				»9	~4,

				SORP
			Note	Ref		2021		2020
						8		8
Fixed assets				A
Tangible assets			10	A2		2,873,593		2,821,545
Investments held as	fixed assets		11	A4		147,399		147,399
Total fixed assets						3,020,992		2,968,944
Current assets				B
Debtors			12	B2			15,262
Cash at bank and in	hand			B4	84,080		141,211
Total current assets					84,080		156,473
Creditors: amounts one year		falling due within	3	C	~40,802i		(55,381)
Net current assets						43,278		101,092
						3,064,270		3,070,036
Net assets
Creditors: amounts	falling due aRer more
tiian one year			14	C2		(340,336)		(359,0 11)
The total net assets		ofthe charity				2,723,934		2,711,026
The total net assets		ofthe charity are	funded	by the	funds of the	charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue		Funds	17	D3	2,723,934	2,711,025
						2,723,934		2 711,025
Designated Funds
Total charity funds						2,723,934		2,711,025

5	Net surplus be	fore tax In the financial	year
				2021	2020
				6
	The net surplus	before tax in the finandal	year is stated after charging:-
	Depredation of owned fixed assets Pension costs			105,496 1,651	111,667 1,820
6	Interest payable			2021	2020
	Loan interest			14,225	15,453

	The Charity currently has s governing board of	four Tru	stees all of whom are volunteers.
8	Staff costs and emoluments
	8slsry costs			2021	2020
	Gross Salaries excluding trustees and key management		personnel	127,584	148,768
	Employer's National Insurance for all staff			5,482	8,755
	Employer's contribution to defined benefit pension schemes			1,651	1,820
	Total salaries, wages and related costs		13lct		itr943
	Numbers offull lime employees orfull time	ertulvsfenfs		2021	2020
	The average number oftotal staff employed In	the year	was	9	9
	Neither the trustees nor any persons connected	with them have received any remuneration		from the	charity or
	any related entity, either in ths current or prior year.

Current Year	Land and Buildings	Plant & Machinery	Motor Vehicles	Total
	E	E	E
Cost
At 1 January 2021	3,371,846	346,533	23,088	3,741,467
Additions	150,000	7,544		157,544
At 31December 2021	3021,$46	351.077	23538	3.646.011
Depreciation
At 1 January 2021	682,993	213,949	22,980	919,922
Cherge for the year	70,437	35,032	27	105,496
At 31 December 2021	15351IS	243051	2360	~1025~ 8
Net book value
At 31 December 2021	2,768,416	105,096	31	2 373 693
At 31December 2020	2583353	l32II	155	2321.545
Prior Year	Land and Buildings	Plant & Machinery	Motor Vehicles	Total
		E	E	r.
Cost
At 1 January 2021	3,307,690	290,283	23,088	3,621,061
Additions	64,156	56,250		120,406
31 December 2020	~637,646	991, 33	23.55	3141,48r
Depreciation
At 1 January 2021	615,556	169,755	22,944	808,255
Charge for the year	67,437	44,194	36	111,687
31 December 2020	832 003	213 1145	22,5$0	~01$.62
Net book value
31 December 2020	2,655563	132Ml	155	2,321 545
01January 2020	~2.009 34	125525	140	2,312305

11	Investments held as fixed assets
		Investments			Other
		In subsidiaries		Inveetnlerlts	Classes of Investment	Total
	Carrying values ofInvestments
	At 1 January 2021				147,399	147,399
	At 31 December 2021				747,385	147 388
	Analysis between fair value and historical cost
	Investments as above held et fair value				147,399	147,399
	Analysis of Other Classes ofInvestment
				Included st
				historical cost, less	Included st fair value	Total
				write down
	Summary ofother classes ofinvestments at	31 December 2021
	Cash or cash equivalents				147,399	147399
	The committee of management is ofthe opinion	that the current	market value of the		investment
	properties held by the charity are not materially	different to the cost price; therefore			no revaluation
	adjustment has been made.
12	Debtors
					2021	2020
					8
	Other debtors					15,262
13	Creditors: amounts falling due within one year				2021	2020
						8
	Bank loans and overdrafts				35,684	39,385
	Trade creditors					11,853
	PAYE, NIC VAT and other taxes				3,961	3,796
	Other creditors				1,157	347
					~353	55,381
14	Creditors: amounts falling due after one year				2021	2020
					9
	Bank loans snd overdrafts				340,336	359,011

Income and Expenditure	2021	2020
	6	6
At 1 January 2021	2,711,025	2,775,717
Surplus after tax for the year	12,909	(64,692)
At 31December 2021	2.723939	~27173 9

At 31December 2021	Unrestricted	Designated	Restricted	Total
	funds	funds	funds	Funds
	6		6	6
Tangible Fixed Assets	2,873,593			2,873,593
Investments at valuatlon:-
Fixed asset Investments	147,399			147,399
Current Assets	84,080			84,080
Current Liabilities	(40,802)			(40,802)
Long Term Liabilities	(340,336)			(340,336)
	2,723,934			2,723339

	At 1 January	2021					Unrestricted	Designated	Designated	Restricted	Restricted	Total
							funds f	funds f		funds f		Funds f
	Tangible Fixed Assets						2,821,545					2,821,545
	Investments	at valuation:-
	Fixed asset	investments					147,399					147,399
	Current Assets						158,473					158,473
	Current I labllltles						(55,381)					(55,381)
	Long Term Liabilities						(359,011)					(359,011)
							2711 0,25					2 711020
17	Change In total funds		over		the year as shown		In Note 16,analysed	by Individual		funds
							Funds	Movement		Transfers		Funds
							brought	In funds	In	between		carried
							forward	2021		funds	In	forward to
							from 2020			2021		2022
								See Note	18	Ses Note 0
								f		f
	Vnrestrlcted	and designated			funds:-
	Unrestricted	Revenue	Funds				2,711,025	12,909				2,723,934
	Total unrestricted and designated					funds	2,711,025	12,909				2,723,934
	Restricted funds:-
	Unrestricted	Revenue	Funds				2,721,057					2,721,057
	Total restricted funds						2,721,067					2721057,
	Total charity	funds					5,422.002	12000				~4ll 901
18	Analysis of	movements		In funds		over the year	as shown In Note 17
										Other
							Income	Expenditure		Gains 8		Movement
										Losses		In funds
							2021f	2021f		2021 f		2021f
	Unrestricted	and designated			funds:-
	Unrestricted	Revenue	Funds				413,306	(400,397)				12,909

Th	is analysis l	s	clessebysd by conventional no	clessebysd by conventional no	clessebysd by conventional no	clessebysd by conventional no	clessebysd by conventional no	minal descrfpdons	end not by ac	dvby.
21	Donations,		Grants end Legacies
								Curmst roof	csrronl yon	CUIMRI YON	Pflsf YW
								U su strldsd	Rsstrlusd	Tool Funds	Total Funds
								Funds	Flffldo
								loll	2Iul		leis
								5	t		4
	Donations	snd		gifts from	Individuals
	Refunds from		HMRC on gift aided dono5ons					13,723		13,723	15,666
	General Fund							313,455		313M65	186,631
	Total donations indlvMusls			end gifts	from			327,178		327,170	202,297
								CNMnt year usrsstnotss	Cwrsst year Rsotnotsu	Cuff~fit yen TOI~I FUlflu	pnoI Yoof Totol I'Usda
								Plffld \|FUNU
								tell	Tell	le1I
								5	5	5
	Rsvsnln grants fram government						snd
	pub5o bodies
	HMRC CJR8							33,353		33,355
	Total public	sector revenue			grants			33,3M			52,950
								CUIfsffl ION	cfsfsflt TON	CUISNlt TMf	Prior Ysar
								Uf sf Os IIIO IN I	RMIrulsu	Tout FUNIS	Total Fusfu
								Funda	FUNU
								loll	loll	2411
								5	5	5
	Membership donations		subscrlptlons			as		31.222		31,222	8,797
								Current year	Current year	Currant year	Prior Tsar
								Unrestdcte	Rsstltcted	Total	Total
								d Funds	Funds	Funds	Funds
								2021	2021	2021	2020
								2	E	5	E
	Donations for Food (Covld-tg)
	General Fund										13,342
	Total Donations			for Food	(Covld.19)						13,342
	Total Donations,			Grants and		Lagacdee
	Total Donations, Lsgadea			Ofsnts and				301,758		301,758	307,386
22	Investment	Income
								CUIMst yo~I	CNI~fu rssf	Cwfont YON	Prhr Ysor
								Unrsotffolss	RMIflstsu	TNU FUNN	Toul Fusfu
								FU fide	I'unde
								tell	loll
								5	5
	Property Rental Income							21,640		21,540	14,008
	Elank Interest		Receivable					6		0	108
	Total Investment			Income			A4	~25 540		21,540	~54 116
23	Expsndgure	on		charitable	actlvgles - Direct			spending
	Cuffenl yfmr							Currsm yosr Usf s Ot fined Funds	Cursnt yssr RMtrulul Funds	CUffslfl tssf 1st~I Funda	Prior Year Tot~I Funds
								lsll	loll	2521	isle
								5	r.	t	4
	Gross wages	and		salaries - charitable				127,554		127,554	145.768

Employers' Nl - Charitable sctlvlUee	Employers' Nl - Charitable sctlvlUee	6,482		8,755
Defined benefil pension charlteble acUvltles	coats-	1,651	1,851	1,820
Travel and Subsistence	- Charitable	1,010	1,010	1.234
Free kitchen (longer) expenses		66,626	88,820	39,025
Festival and tournament	exps	t,500	1,550	1,002
Donations				0,530
Recrultmenl			380	980
Total direct spending	82a	~204213	~204 213	~209020

				Clllfolll loaf	Cwnllll Veu	Current year	Current year	Prior Year
Current Year				uhraofflollfd Funda	lfoalffotefl Fludo	Toul	Funda	Total Funds
				1e21	soll	102t
				1	2		2
Premises Erpenses
Roles and water charges				4,550			4,550	(8,193)
Light heat end power				30,246		30,248		27,961
Premises repairs, renewals maintenance	snd			24,209		24,209		14,243
Pfopeny h su fa flea				7,689			7,889	6,661
Admfnfebstlvs overheads
Telephone, fax end internet				32g			329	1,160
Postage and stationery				113			113	97
Software Ucences end expenses				186			188	449
Sundry expenses				403			403	336
Prohmslonal hms paid to advisors other than				the auditor or examiner
Accountancy fees other Ihsn examlnaUon or audit fees							8,450
Legal fees				1,566			t,eee	t,eee
Rnsnclsl costs
Sank charges				952			gd2	1,303
Loan interest				14,226		14,225		Id,4d3
Depreclseon 6AmorUsaeon tha period	in total for			105,496		105,496		111487
Support costs before reagocatlon				195,818		195,818		I75402
Total support coats - Current		Year		~ted 816		~tes 818		~tys 202
The basis ofsdocaUon ofcosts		between	actlvlUes	is described under	sccounsng	policies

25	Total Charitable	Total Charitable	expenditure	expenditure	expenditure
							Current Vow		Cwfollt Year	Currefrl reef	Pfior Yoaf
							Unrestrlotad		heelruleu	Total Funds	Total Funds
	Curmnt Year							I'unde	Flrhda
								1021	2021	2021	1010
								1	1	1	2
	Total direct spending					82a		204,213		204,213	209,820
	Total support	costs				826		195,618		195,818	175,202
	Total chsrltstds		expenditure			82	~399831			~399831	~368022
	AI Ihe oxpenditwe		In	the prior Yasr		wss urvesufxed
								Prior Year	PfIol Year	Prior Ywr
							UhfoomNNI		ho\tfl Otwl	Total Funda
	Prhw Year							FUudh	FUhde
									1020
									0
	Total direct spending					820		209,820		209,820
	Total support	costs				82(I		176,202		175,202
	Total charitable		expenditure			82	~385022			385022
2S	Expendhuro	on	raising		funds	and costs of investment		management
							Cumnl year		CwfoAI roar	Cwronl reer	Prior Yew
							UhfehtfleINI		henlrl etad	Tout Funds	Total Funds
	Cummt Year							Funds	FUhde
								2021	2021	2021
								1		2
	investment management				costs						1,172
	Total fundral	~Ing costs				81		588
	Ag Ihe expenditure			in the	prior year wes unrestricted.