REGISTERED CHARITY NUMBER: 1017427
Report of the Trusteesand
Unaudited Financial Statements for the Year Ended 30[April][2025]
for Leicester Sikh Centre and GuruAmardas Gurdwara
Leicester Sikh Centre and Guru Amardas Gurdwara
Contents of the Financial Statements for theYear Ended30 April 2025
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|Page|
|Report of the Trustees|1|to|4|
|Independent|Examiner's|Report|5|
|Statement|of Financial|Activities|6|
|Balance Sheet|7|
|Notes|to the|Financial Statements|8|to|14|
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Leicester Sikh Centre and Guru AmardasGurdwara
Reportof the Trustees for the Year Ended 30 April 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity as laid down in the Declaration of Trust dated 1 November 2014 are;
-
_ the advancement of sikh religion (including religious education)
-
- the advancement of education particularly in English and Punjabi languages and the teaching of Sikh history, culture and customs
-
- the relief of poverty - the relief of the aged, sick, infirm and disabled - _ the provision of recreational and meeting facilities or other leisure time occupations in the interest of social welfare with the object of improving the conditions of life of such members of the Sikh community who are in need thereof by reason of their youth, age, infirmity, disablement, poverty or social and economic circumstances
-
- _ the promotion of good relations between persons of different racial and ethnic groups
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LeicesterSikh Centre and GuruAmardas Gurdwara
for Reportofthe1Trustees the YearEnded30 April 2025
OBJECTIVES AND ACTIVITIES Significant activities differentLeicester communitySikh Centrn e eds:as an umbrella body has set up different services under different headings to fulfill
Guru Amardas Gurdwara: to meet all religious needs of the community, hold morning and evening service. Daily special programme every Wednesday and Friday. All the weekend services on Saturday and Sunday. Provide celebrate child birth, birthdays, weddings, death services to name a few. The Gurudwara is open daily from 5.00am to 8. 00pm 365 days of the year, Luncheon club: Originally it was set up with the help of the sociol services of leicester City Council to provide lunch to 40 people and a nominal amount was paid by the city council for a few years. The city council then stopped paying as funds were low but the Leicester Sikh Centre has kept the luncheon club going and it very popular with the congregation and around 50-80 people attend each week.
Fitness classes: are held for men and women Separately every Wednesday and Friday.
Education: Punjabi school is being run by the centre to teach language and culture.
Library: with the help of volunteers from the management committee, the library is organised. This meets thethe needslibrary. of the school, children and congregation. Computers and Photocopy services are also provided by Gurdwara visits: are arranged for different school children and different groups such as church groups, police cadets and even army cadets. International students from Leicester University and Demontfort University come to visit the Gurdwara and student come for free food every day.
Sports: A football team plays in the lower league under the name of this gurdwara. From time to time we support the football and kabbadi team and provide free food for their tournaments. likeCharitableKhalsa Aidwork:andalthoughPinglewara we aretrust aincharInd i a.ty, from time to time, we fundraiser for other international charities Temple.We are fully joined up to other similar charities of other religious beliefs such as the Church and Hindu Local bodies: we are always in discussion with the local authority to see how we can help each other. We hold regular discussions with the Leicestershire Police and other local bodies like councillors and MOs. maintained. CCTV System: is maintained in the centre for security purposes and the burglar and fire alarms are regularly Public benefit The trustees have had due regard to guidance published by the Charity Commission with regard to public benefit and consider that the charity acts in accordance with guidance, Grantmaking Grants are made to other institutions to provide relief of the aged, sick, infirm and disabled and of poverty,
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Leicester Sikh Centre and Guru Amardas Gurdwara Report of the Trustees forthe Year Ended 30 April 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities During the year the charity has provided a number of specific activities in accordance with its objectives:
-
The centre is open every day for morning and evening religious services - bigger services are held over weekends;
-
- Students from schools and universities visit to learn about the Sikh religion; - Aweekly luncheon club is operated: - Punjabi language classes are held three times a week; - Awell-stocked library is maintained with computer and internet services available; - Various sports are actively promoted at the centre and in the wider community; - Two keep fit sessions for the over 50's are provided every week; - Awomen's group meets regularly. ; FINANCIALFinancial positionREVIEW : The total income for the year was £200,754 (2024: £328,586) which, after deducting expenditure of £231,406 (2024: £185,937) resulted in net expenses/income of £30,652 (2024: £142,649).
At 30 April 2025 the charity had total reserves of £1,213,436 (2024: £1,244,088). £8,435 (2024: £17,472) of this is held in restricted funds.
Donations are the principal funding source which allows the Charity to run the building and offer religious ceremonies, education and facilities to the local community.
Reserves policy The trustees have agreed a the reserves policy, that specifies a range of levels, considered necessary to protect operations of the charity in the event of any loss of anticipated income. The levels set aim to cover a period between three to six months of unrestricted expenditure and a contingency in respect of costs associated with the premises. The level of reserves held at 30 April 2025, after deducting the value of tangible assets, exceeded the level specified in the policy. The charity has considerable liquid reserves which are expected to be utilised in the continuing overhaul of the premises in order to maintain the aging premises and meet with the changing needs of the community. Going concern The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Trustees The trustees were appointed because they had the skills required by the Charity to achieve its objectives. Freehold Property Jagdev Kaur Gill and Sukhdev Singh Sangha hold title to the Freehold Property on behalf of the charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1017427
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Leicester Sikh Centre and Guru Amardas Gurdwara
Reportofthe Trustees for the Year Ended 30 April 2025
Principal address 219 - 227 Clarendon Park Road Leicester Leicestershire LE2 3AN Trustees S S Sangha D Singh A Singh J Singh S S Bains H S Gawera R S Gawera RS Minhas JK Gill HS Gill S S Bains R Rana AS Dosanjh H K Rai
Independent Examiner Nishitkumar Bathia FCA Duncan & Toplis Limited Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
Approved by order of the board of trustees on 25 February 2026 and signed on its behalf by:
D Singh - Trustee
— .
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Independent Examiner's Report to the Trustees of Leicester Sikh Centre and Guru Amardas Gurdwara
Independent examiner's report to the trustees of Leicester Sikh Centre and Guru Amardas Gurdwara | report to the charity trustees on my examination of the accounts of Leicester Sikh Centre and Guru Amardas Gurdwara (the Trust) for the year ended 30 April 2025.
Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thatexamination.the accounts give a true and fair view which is not a matter considered as part of an independent
| have no concerns and have come across no other matters in connection with the examination to which attentionreached. should be drawn in this report in order to enable a Proper understanding of the accounts to be
Nishitkumar Bathia FCA
Duncan & Toplis Limited Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
25 February 2026
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Leicester Sikh Centre and Guru Amardas Gurdwara
Statement of Financial Activities for the Year Ended 30 April 2025
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|---|---|---|---|---|---|---|
|Unrestricted|30.4.25|30.4.24|
|fund|Restricted|Total|Total|
|Notes|funds|funds|funds|
|INCOME AND|ENDOWMENTS|FROM|£|£|£|£|
|Donations and|legacies|166,628|22,119|188,747|318,845|
|Investment income|2|12,007|-|12,007|9,741|
|Total|178,635|22,119|200,754|328,586|
|EXPENDITURE|ON|
|Charitable|activities|3|
|Community Centre|41,227|2,711|43,938|29,211|
|Gurdwara|159,023|28,445|187,468|156,726|
|Total|200,250|31,156|231,406|185,937|
|NET INCOME/(EXPENDITURE)|(21,615)|(9,037)|(30,652)|142,649|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought forward|1,226,616|17,472|1,244,088|1,101,439|
|TOTAL FUNDS CARRIED FORWARD|1,205,001|8,435|1,213,436|1,244,088|
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The notes form part of these financial statements
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Leicester Sikh Centre and Guru Amardas Gurdwara
Balance Sheet 30 April 2025
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|---|---|---|---|---|---|
|Unrestricted|30.4.25|30.4.24|
|fund|Restricted|Total|Total|
|Notes|funds|funds|funds|
|FIXED|ASSETS|£|£|£|£|
|Tangible assets|9|599,260|8,434|607,694|614,343|
|CURRENT ASSETS|
|Debtors|10|3,379|-|3,379|2,515|
|Investments|11|482,396|-|482,396|582,396|
|Cash at bank and|in hand|121,467|-|121,467|46,334|
|607,242|-|607,242|631,245|
|CREDITORS|
|Amounts falling due within one year|12|(1,500)|-|(1,500)|(1,500)|
|NET CURRENT ASSETS|605,742|-|605,742|629,745|
|TOTAL ASSETS|LESS CURRENT|
|LIABILITIES|1,205,002|8,434|1,213,436|1,244,088|
|NET ASSETS|1,205,002|8,434|1,213,436|1,244,088|
|FUNDS|13|
|Unrestricted funds|1,205,002|1,226,616|
|Restricted funds|8,434|17,472|
|TOTAL FUNDS|1,213,436|1,244,088|
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The financial statements were approved by the Board of Trustees and authorised for issue on 25 February 2026 and were signed on its behalf by:
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D Singh - Trustee
WL \ Ne
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The notes form part of these financial statements
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements for the Year Ended 30 April 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost and includes land not being depreciated Improvements to property - 10% on cost Plant and machinery - 20% on cost Fixtures and fittings - 15% on cost Computer equipment - 33% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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Leicester Sikh Centre and GuruAmardas Gurdwara
Notes to the Financial Statements - continued for theYear Ended 30 April 2025
1. ACCOUNTING POLICIES - continued
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Current asset investments
Current asset investments comprises cash on deposit with a maturity of less than one year, held for investment purposes rather than to meet short-term cash commitments.
| 2. | INVESTMENTINCOME | |||||
|---|---|---|---|---|---|---|
| 30.4.25 | 30.4.24 | |||||
| Rents received Bank interest |
£ 6,000 6,007 |
£ 6,000 3,741 |
||||
| 12,007 | 9,741 | |||||
| 3. | CHARITABLE ACTIVITIES COSTS | |||||
| Grant | ||||||
| funding | of | |||||
| Community Centre Gurdwara |
Direct Costs £ - 81,449 |
activities (see note 4) £ - 3,500 |
Support costs(see note 5) £ 43,938 102,519 |
Totals £ 43,938 187,468 |
||
| 81,449 | 3,500 | 146,457 | 231,406 | |||
| 4. | GRANTS PAYABLE | |||||
| 30.4.25 | 30.4.24 | |||||
| Gurdwara | £ 3,500 |
£ 4,000 |
||||
| Thetotal grants paid to institutions during the yearwasas | follows: | |||||
| 30.4.25 | 30.4.24 | |||||
| Leicester KabaddiClub GNG Football Club Pingalwarra |
£ - 1,000 2,500 |
£ 1,000 1,000 2,000 |
||||
| 3,500 | 4,000 |
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
5. SUPPORT COSTS
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|---|---|---|---|---|---|---|
|Governance|
|Management|Finance|costs|Totals|
|Community|£|£|£|£|
|Gurdwara|Centre|100,75343,181|217506|1,260540|102,51943,938|
|143,934|723|1,800|146,457|
|Activity|Basis|of allocation|
|Management|Non-direct costs|are|split 30%|Community Centre|and 70%|Gurdwara|
|Finance|Non-direct costs are|split 30% Community Centre and 70%|Gurdwara|
|Governance|costs|Non-direct costs are|split 30% Community Centre and 70%|Gurdwara|
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These proportions are based on management time allocated to each charitable activity.
- INDEPENDENT EXAMINER'S REMUNERATION
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||||||
|---|---|---|---|---|
|30.4.23|30.4.21|
|Independent|£|£|
|Independent|Examiner'sExaminer's FeesFees|-- External Accountancy scrutiny services and report|1,000500|1,000500|
|1,500|1,500|
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7.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND|ENDOWMENTS|FROM|
|Donations|and|legacies|296,113|22,732|318,845|
|Investment|income|9,741|-|9,741|
|Total|305,854|22,732|328,586|
|EXPENDITURE|ON|
|Charitable|activities|
|Community|Centre|26,500|2,711|29,211|
|Gurdwara|127,667|29,059|156,726|
|Total|154,167|31,770|185,937|
|NET INCOME/(EXPENDITURE)|151,687|(9,038)|142,649|
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continued...
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
| 8. | COMPARATIVES FORTHESTATEMENTOF FINANCIAL ACTIVITIES -continued | COMPARATIVES FORTHESTATEMENTOF FINANCIAL ACTIVITIES -continued | continued | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | funds | funds | ||
| £ | £ | £ | ||
| RECONCILIATION OF FUNDS | ||||
| Totalfunds broughtforward | 1,074,929 | 26,510 | 1,101,439 | |
| TOTAL FUNDS CARRIEDFORWARD | 1,226,616 | 17,472 | 1,244,088 | |
| 9. | TANGIBLE FIXED ASSETS | |||
| Improvements | ||||
| COST | Freehold property gE |
to property £ |
Plantand machinery £ |
|
| At 1 May2024 Additions |
527,279 - |
99,021 20,598 |
1,350 - |
|
| At30 April 2025 | 527,279 | 119,619 | 1,350 | |
| DEPRECIATION | ||||
| At 1 May2024 | 25,308 | 37,608 | 810 | |
| Charge foryear | 8,437 | - | 270 | |
| At30 April2025 | 33,745 | 37,608 | 1,080 | |
| NET BOOKVALUE | ||||
| At30 April 2025 | 493,534 | 82,011 | 270 | |
| At30 April 2024 | 501,971 | 61,413 | 540 | |
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 May2024 Additions |
126,003 - |
1,825 370 |
755,478 20,968 |
|
| At30 April 2025 | 126,003 | 2,195 | 776,446 | |
| DEPRECIATION | ||||
| At 1 May2024 Charge foryear |
75,584 18,808 |
1,825 102 |
141,135 27,617 |
|
| At30 April 2025 | 94,392 | 1,927 | 168,752 | |
| NET BOOKVALUE | ||||
| At30 April 2025 | 31,611 | 268 | 607,694 | |
| At30April2024 | 50,419 | - | 614,343 |
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
- 9, TANGIBLE FIXED ASSETS- continued Included in cost or valuation of land and buildings is freehold land of £105,455 (2024 - £1 05,455) which is not depreciated.
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|---|---|---|---|---|---|---|---|---|---|
|10.|DEBTORS:|AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|30.4.25|30.4.24|
|£|£|
|Prepayments and|accrued|income|3,379|2,515|
|11.|CURRENT ASSET|INVESTMENTS|
|30.4.25|30.4.24|
|£|£|
|Short term|deposits|482,396|582,396|
|12.|CREDITORS:|AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|30.4.25|30.4.24|
|£|£|
|Accruals and|deferred|income|1,500|1,500|
|13.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.5.24|in|funds|30.4.25|
|£|£|£|
|Unrestricted|funds|
|General fund|1,226,616|(21,614)|1,205,002|
|Restricted|funds|
|CCTV and|Security|17,472|(9,038)|8,434|
|TOTAL FUNDS|1,244,088|(30,652)|1,213,436|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|178,635|(200,249)|(21,614)|
|Restricted|funds|
|Giani|22,119|(22,119)|-|
|CCTV and|Security|-|(9,038)|(9,038)|
|22,119|(31,157)|(9,038)|
|TOTAL FUNDS|200,754|(231,406)|(30,652)|
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements- continued for the Year Ended 30 April 2025
13. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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|---|---|---|---|---|---|---|---|---|---|
|Net|
|At|1.5.23|movementin|funds|30.4.24At|
|Unrestricted|funds|£|£|£|
|General fund|1,074,929|151,687|1,226,616|
|Restricted|funds|
|CCTV and|Security|26,510|(9,038)|17,472|
|TOTAL FUNDS|1,101,439|142,649|1,244,088|
|Comparative|net movement|in|funds,|included|in|the|above|are|as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General fund|305,854|(154,167)|151,687|
|Restricted|funds|
|Giani|22,732|(22,732)|-|
|CCTV and|Security|-|(9,038)|(9,038)|
|22,732|(31,770)|(9,038)|
|TOTAL FUNDS|328,586|(185,937)|142,649|
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Giani fund
The Giani fund consists of donations received by the Charity for onward payment to the priests. All donations received are paid in the same accounting period.
CCTV and Security
A grant of £48,200 was received during the year ended 30 April 2021 from the Protective Security funding scheme towards the cost of installing CCTV and Security at the Gurdwara. This amount was fully expended during that year. The fund balance of £8,435 represents the net book value of the CCTV and Security assets held at 30 April 2025.
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Leicester Sikh Centre and Guru Amardas Gurdwara
Notes to the Financial Statements - continued for the Year Ended 30 April 2025
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
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