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The Bhat Sikh and Community Association 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 Nanak Dev Ji, the 9 Successor Guru’s and Sri 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 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, ’s Free Kitchen, where (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 in the wider community.

Achievements and Performance In celebration of (most important Religious celebration of the Sikh calendar) we had another successful and well attended Nagar (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 .

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.

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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.

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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 () 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 - 377 3,605 Window Fans for Divan Hall - - - A/V Equipment - - - 100 Re-upholstery work in Divan Hall - - - Gurdwara Repainting & Decoration - - - Arson attack (Insurance Claim) 15 524 - 524 33,608 Giani's Quarters redecoration 423 - 423 - Water rates - - - 794 Travel - - - New chair lift - - Interest Fee loan repayments 16 3,996 - 3,996 3,996 New langer hall floor - - 2,190 Total Payments 73,898 15,010 88,908 117,528

(Deficit)/Surplus for the year 15,061 597 15,658 9,543 Transfer between funds - - - - (Deficit)/Surplus for the year 15,061 597 15,658 9,543

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Notes to the Accounts - For the Year Ended 31st March 2020

1 Basis of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds All funds are unrestricted unless otherwise stated. Donations received for the Gurdwara's Building and Maintenance should be used for this purpose only. There are also specific donations towards the Children's Gurmat Camp which are to be used for this purpose only. This year there was also a new initiative, Guru Nanak's Free Kitchen, donations made for this purpose are restricted.

3 Related Party Transactions No Remuneration was paid to the trustees or to any connected persons during the period.

Unrestricted Restricted Total Total 4 Donations Funds Funds 2020 2019 Golak in Gurdwara (collection box in front of the Sacred Scriptures) 42,875 - 42,875 42,976 Donations given for the Gurdwara Building and Maintenance - 4,545 4,545 11,800 Donations for Gurdwara Building and Maintenance after appeal for funds (40th Anniversary in 2017) - - - Donations for Guru Nanak's Free Kitchen - 4,805 4,805 3,650 Donations for Children's Gurmat Camp - 1,462 1,462 501 Donations Given for Charities in - 2,688 2,688 477 Donations Given from Yoga Classes - 900 Golak from homes (collection box in front of the Sacred Scriptures when taken to a congregation members home) 1,717 - 1,717 2,600 44,592 13,500 58,092 62,904

Unrestricted Restricted Total Total Funds Funds 2020 2019 5 Announcements Ardasay - Donations given for Family announcements to be made during Divan's for Births, Marriages, Engagements, Birthdays, New House etc. 9,884 - 9,884 10,214

Gurpurb Ardasay - Donations given for announcements celebrating Sikh Religious Occasions 4,309 1,396 5,705 1,030

Ardasay from homes (announcements during home visits) 70 70 - 14,263 1,396 15,659 11,244

Page | 8 Notes to the Accounts - For the Year Ended 31st March 2019 (continued)

Unrestricted Restricted Total Total Funds Funds 2020 2019 6 Miscellaneous Income Sale of old fixtures, fittings and equipment - - 3,100 Hire of Gurdwara's Tables & Chairs 370 - 370 61 Hire of Gurdwara's Van - - - 203 Use of the Gurdwara Kitchen 197 - 197 92 Darshan Bhate - Donations given for reading of Sacred Scriptures 421 - 421 328 Akhand Maya - Donations given for reading of Sacred Scriptures 120 120 685 Donations given for gurdwara cleaning - - Maya for home visits - Donations given when taking Sacred Scriptures to a congregation members home 88 88 -

Maya for Langer - Donations given for Langer shopping 591 591 961 Punchet fee & Setha's - Donation to request presence of congregation members 203 203 -

Punjabi class - Donations given to support education - - Other (Upholstery money retained) - - 1,279 711 1,990 5,430

Unrestricted Restricted Total Total Funds Funds 2020 2019 7 Giani's (Priests) Remuneration Resident Giani's Wages 11,764 - 11,764 12,615 Remuneration for Tabla Players 9,357 - 9,357 8,193 Visiting Giani's payments 988 - 988 2,125 22,109 - 22,109 22,933

Unrestricted Restricted Total Total Funds Funds 2020 2019 8 Guru Nanak's Free Kitchen Langar Supplies for GNFK - 977 977 3,388 Insurance for GNFK Van - - 655 Van repairs and fuel 1,440 1,440 165 - 2,417 2,417 4,208

Page | 9 Notes to the Accounts - For the Year Ended 31st March 2019 (continued)

Unrestricted Restricted Total Total Funds Funds 2020 2019 9 Donations to other Charities Kerala disaster - - - 101 Sikh helpline 491 491 - - Other charities 101 101 101 Red Cross 120 - 120 110 Just giving donation to Inderpal Singh for treatment - 501 Sikh Council (UK) 501 501 130 Cycling charity donation - 101 Marie Curie 120 - 120 110 Remembrance day 30 - 30 30 - - - 1,121 Panjab radio disaster fund 501 501 - TV - - 501 interfaith association 200 200 - 2,064 - 2,064 2,806

Unrestricted Restricted Total Total Funds Funds 2020 2019 10 New Catering Equipment Kitchen equipment repairs 433 - 433 Gas Burner Rings - - 1,663 433 - 433 1,663

Unrestricted Restricted Total Total Funds Funds 2020 2019 11 Maintenance New entrance and show area's - - - 4,299 Tiling work in shoe areas - - - 2,130 General maintenance around Gurdwara 1,615 - 1,615 1,035 Electrician 641 - 641 718 Joinery maintenance 134 134 - Plumbing maintenance 1,653 504 2,157 322 Roofing maintenance 2,150 2,150 590 IMMS Alarm & CCTV 648 3,911 4,559 2,862 Fire extinguishers replacement and service - - - 283 New sheets 277 277 - New hoovers 154 - 154 92 New bedding 611 - 611 - Gas maintenance contracts and saftey certificates 3,327 3,327 - Pest control 336 - 336 385 Iron board - - - 15 Clock repair 84 84 390 Catering equipment repairs 96 Upgrading of Gas pipework - 1,760 Chair Lift Service/Repairs 200 - 200 235 9,365 6,976 16,341 15,116

Page | 10 Notes to the Accounts - For the Year Ended 31st March 2019 (continued)

Unrestricted Restricted Total Total Funds Funds 2020 2019 12 Cleaning Washroom Supplies 18 - 18 88 Cleaning Materials 636 - 636 487 Cleaner's Remuneration 471 - 471 863 Launderette for cleaning of Divan hall Sheets 84 - 84 376 kitchen canopy (Deep clean) 384 384 420 Recycling and waste removal - - 1,593 - 1,593 2,234

Unrestricted Restricted Total Total Funds Funds 2020 2019 13 Costs of Religious/Cultural Activities Fire works display's 970 - 970 400 Food Stuff's for Langar (Community Meal) 4,087 - 4,087 2,313 Expenses for 550 Gurpurb (Religious Milestone) 3,344 - 3,344 - Expenses for Vaisakhi Nagar Kirtan (Religious procession) 2,319 2,319 1,823 Reinsabhayee 3,248 3,248 660 Travel 954 954 600 Community open day 380 - 380 - Sangat langer kirtan bhate 132 - 132 - Wedding registar and lava readers remuneration - 50 50 - Chandoa/Saropai 50 - 50 228 9,917 5,617 15,534 6,024

Unrestricted Restricted Total Total Funds Funds 2020 2019 14 Other Expenses Bank charges 4 - 4 1 New cones 68 - 68 - New ramala for baba ji - - - 1,042 New rugs for divan hall - - - 100 TV licence 154 - 154 150 New vajay - - 795 New brief cases - - - 45 Fan heater and straps 53 - 53 - Flowers for bereavements 80 - 80 - New chairs - - 150 Hoover repair 10 10 - Office keys 8 Travel costs - - 112 New mats - - 80 Architects fee - - 1,045 Gifts - - 85 377 - 369 3,605

Page | 11 Notes to the Accounts - For the Year Ended 31st March 2019 (continued)

15 Arson attack (Insurance Claim)

The Gurdwara was severely damaged in an arson attack on Tuesday the 28th August 2018. A 49-year-old man was arrested for the "deliberate" act probed as a hate crime. More than 20 firefighters rushed to battle the blaze after the Guru Nanak Gurdwara's door was set alight. Reports indicate that a petrol bomb may have been hurled at the building in Sheriff Brae area of the city. After lengthy discussions with our insurance providers we agreed a repair package. This extensive rebuild of the Gurdwara took approximately 10 months.

Unrestricted Restricted Total Total Funds Funds 2020 2019

Received to date from Insurance Co. to cover all works - (175,000) Temporary prayer room costs - 1,667 Loss adjusters fees - 10,500 Extensive repairs cost incurred - 196,441 - - - 33,608

16 Interest Fee loan repayments - Energy Saving Trust During the year we applied for an interest free loan from the Energy Saving Trust to be used for an full heating system upgrade in the Gurdwara. This application was successful and we received £16,015 which was used to offset against the total invoice of £16,501, the remaining £486 was paid from the Gurdwara's own funds. Installation was completed June 2016. The loan will be repaid in equal monthly instalments and over a 4 year period, the first repayment was made in November 2016.

Unrestricted Restricted Total Total Funds Funds 2020 2019 Loan amount received in Year 6,327 10,323 Interest Fee loan repayments during the year 3,996 3,996 Loan amount carried forward 2,331 6,327

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