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The Bhat Sikh Gurdwara and Community Association Edinburgh SC042053 Annual Report & Financial Statements for the Year Ending 31St March 2020

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The Bhat Sikh Gurdwara and Community Association Edinburgh SC042053 Annual Report & Financial Statements for the Year Ending 31St March 2020 The Bhat Sikh Gurdwara and Community Association Edinburgh SC042053 Annual Report & Financial Statements for the year ending 31st March 2020 Objectives and Activities Charitable Purpose The objective of the charity is to advance the Sikh Religion in accordance with the teachings of Sri Guru Nanak Dev Ji, the 9 Successor Guru’s and Sri Guru Granth Sahib Ji (Sacred Scriptures) and in doing so provide and run a place of worship for the Sikh Sangat (Congregation) in Edinburgh in accordance to Sikh law. To celebrate the principle Sikh religious festivals Promote the study of the Sikh religion. The Gurdwara will also be the centre point of all the Sikh rites ceremonies for members of the Sangat, Wedding, Birth, and Death & Initiation (baptism). Activities The main Divan (service) takes place on a Sunday which is when the majority of Sangat attend. However, the Gurdwara is available for worship everyday of the week, 24 hours a day with the Resident Giani (priest) always on hand. In addition, there are daily recitations of the morning and evening prayers in the Gurdwara. There is also a youth Divan that takes place each Friday night, run under the supervision of the Giani, conducted entirely by the youth. At the end of 2014 a new initiative was also started, Guru Nanak’s Free Kitchen, where Langar (vegetarian meal) is prepared at the Gurdwara and then distributed free in the streets in the City Centre. There are two main objectives; to provide a free hot meal to any homeless or needy person in the area, or anyone passing by who wishes to partake and secondly to help promote and distinguish Sikh’s and Sikhism in the wider community. Achievements and Performance In celebration of Vaisakhi (most important Religious celebration of the Sikh calendar) we had another successful and well attended Nagar Kirtan (religious possession) through the streets of Edinburgh. In July we held the annual Sikhi Gurmat summer learning camp at the Gurdwara for youngsters that was attended by around 100 children aged between 5 and 16. The purpose of the camp was to teach the younger generation about Sikhism through a series of classes, lectures, games, activities & prayers. This was a very successful camp and was an enjoyable event with a lot of positive feedback received from the attendees and the rest of the congregation. Throughout the year the Gurdwara has hosted numerous weddings for Sangat members as well as special services for births and deaths in the community. There were also several educational visits from various schools, colleges and universities throughout Edinburgh and the surrounding areas. We have ensured that all the Gurpurbs (Birthdays of the Sikh Guru’s) have been celebrated with an Akhand Paat – continuous three day ready of the entire Sikh Scriptures. On the 10th November 2019 we reached a milestone Gurpurb, it was Sri Guru Nanak Dev’s 550th Celebrations. The Management Committee set out a wonderful 3-day event, which was enjoyed by the whole community. Throughout this year, we have more religious programs as well as an open day, which was a great success. We invited out local MSP’s and neighbouring communities to come and visit the Gurdwara and share in our festive celebrations. Page | 2 Guru Nanak’s Free Kitchen (GNFK) is now operating on a limited service, simply due to the lower level of Sewadar’s (volunteers) attending to distribute in Edinburgh’s City centre on a Wednesday evening from the one stall in Leith. The Sewadar’s (volunteers) making the Langar (vegetarian meal) at the Gurdwara are available but we have seen a slowdown in the distributors, who are unable to attend. The main aim is to feed the homeless and those in poverty, however it is open to all and approximately 100 meals are distributed each week. As well as distributing the meals it is also an opportunity to tell the wider community about Sikhism and the teachings of Sri Guru Nanak Dev Ji. This year we received Sewa from a family, who continued to employ a web marketing company to continue to ensure our website was maintained on a real time basis. They also implemented many new functions to make our website more interactive for all our Sangat members. Gift Aid claims will be prepared and lodged with HM Revenue and Customs in the next accounting period. On the 17th March 2020 we went into official lock down due to the major impact Coronavirus COVID- 19 was having on the whole world. We were devastated during this time as we were forced to close our Gurdwara to ensure maximum safety of our community. Page | 3 Financial Review Our main source of income is donations from the congregation, from the money placed in the collection box in the Divan (Worship) Hall, these decreased by £101.00. There was an increase to the total of £5 monthly subscription fee (Chanday) for over 16-year-old males in the Sangat, this is optional for all members but the vast majority of the community desire to pay this. We also continue to receive income from weddings that take place at the Gurdwara and from donations given by Sangat member’s family announcements (Ardasay). One additional source of income this year was amounts given to the Gurdwara to be donated to worthy causes. During the year we collected £2,688.00, which was given to other charities. Donations in the Golak, Donations for announcements, Golak from house programs all decreased compared to the previous year. For expenditure during the year, we noticed an increase in gas and electricity costs, this was mainly due to the increased numbers of programs we had throughout the year. We also engaged into a new Scottish Gas Maintenance Contract, which cost us £2,607.12. The Alarm and CCTV system upgrade was completed in this year and we paid final costs in this period off £4,558.80 to RG Fire and Security. Due to the impact of Coronavirus COVID 19, we have had to invest in PPE to keep our building safe. There was a decrease in both income and expenditure compared to the previous year, resulting in a surplus position of £15,658.00 for the year ending 31st March 2020. Approved by the Trustees on 20th November 2020 and signed on their behalf by: Chair Page | 4 Independent Examiner’s Report For the Year Ending 31st March 2020 Independent examiner’s report to the Trustees of The Bhat Sikh Gurdwara and Community Association Edinburgh I report on the financial statements of the charity for the year ended 31st March 2020, which are set out on pages 6 to 12. Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent examiner’s statement In the course of my examination, no matter has come to my attention: - 1. which gives me reasonable cause to believe that in any material respect the requirements: a. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Accounting Business Consultants 26 Forth Street Edinburgh EH1 3LH FCCA Membership Number: 1587283 Signed on the 28th November 2020 Page | 5 Statement of Receipts and Payments - for the Year Ended 31st March 2020 Unrestricted Restricted Total Total Receipts Note Funds Funds 2020 2019 Voluntary Receipts Donations 4 44,592 13,500 58,092 62,904 Bank Interest 174 - 174 118 Receipts from Charitable Activities Membership Fees 21,900 - 21,900 20,895 Announcements 5 14,263 1,396 15,659 11,324 Wedding Service Fees 6,751 - 6,751 9,504 Miscellaneous Income 6 1,279 711 1,990 5,430 Gift Aid - - - 16,896 Interest Free Loan - Energy Saving Trust - - - Total Receipts 88,959 15,607 104,566 127,071 Payments Children's Gurmat Camp 3,314 - 3,314 852 Gas and Electricity 11,350 - 11,350 9,965 Giani's (Priests) Remuneration 7 22,109 - 22,109 22,933 Insurance 5,456 - 5,456 5,313 Guru Nanak's Free Kitchen 8 - 2,417 2,417 4,208 Council Tax 1,148 - 1,148 1,118 Donations to other Charities 9 2,064 - 2,064 2,806 New Catering Equipment 10 433 - 433 1,663 Maintenance 11 9,365 6,976 16,341 15,116 Cleaning 12 1,593 - 1,593 2,234 Costs of Religious/Cultural Activities 13 9,917 5,617 15,534 6,024 Heating System Upgrade - Office and Administration Expenses 170 - 170 139 Telephone & Internet 1,124 - 1,124 864 PPE and saftey equipment 535 - 535 - Other expenses 14 377
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