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|||||Page||
|---|---|---|---|---|---|
|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|
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|||||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|
##
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|
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||||ยป9|~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|
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|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|
##
|15|Income and Expenditure|account summary|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.|||||||