NANAKSAR THATH ISHER DARBAR TRUST
Financial Statements
For the Year Ended 31 MARCH 2025
Charity Number 1025988

NANAKSAR THATH ISHER DARBAR TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
co￿ENTs
Page
Charity Reference and Administrative Detsils
Trustees, Annual Report
Independent Auditor's Report
Statement of Financial Activities
Statement of Financial Position
10-13
14
15
Statement of Cashflow
16
Notes to Financial Statements
17-25
Page l of 26

NANAKSAR THA TH ISHER DARBAR TRUST
Charity Referenee and Administratfve Details
YEAR ENDED 31 MARCH 2025
Registered charity name
Nanaksar Thath Isher Darbar Trust
Chgrity registration number
1025988
Prineipal olTice
NTIDT
Garib Niwaj
Springfield Road
Hayes
Middlesex
UB4 OLP
The Trustees
Sant Baba Amar Singh Ji
Mr Gursharan Singh
Mr Sarabjeet Singh Dhanjal
Mr Lakhwinder Singh Mahal
Audltor
Bruton Charles
Chartered Accountants & Registered Auditors
Thc Coach House
Greys Green Business Centre
Henley-on-Thames
Oxon RG9 4QG
Sollcltor
Freeths l.LP
Cumberland Court
80 Mount Street
Nottingham
NGI 6HH
Page 2 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
The Managing Trustees present their report with the financial statements of the Charity for the year
ended 31 March 2025.
AIMS & OWECTIVES
Its key areas of activities during the year have be¢n the following:
The advancernent of the Sikh religion by the provision of facilities for worship and study and
by such other exclusively charitable means through our four places of Worship (Gurdwara's)
in UK.
The advancement of education among students of the Sikh Religion attending th¢ places of
worship at Hayes, Letchworth and Wolverhampton Gurdwara's. All Reference tcaching is
through Guru Granth Sahib Ji our Eternal Guru. We train students to learn Sikh Martial Arts i.e
Gatka training.
To advance the Sikh EducationlPrayer5 and ethos of pupils at Guru Nanak Sikh Academy
Ltd located in Hayes United Kingdom and FaleoDs Primary School located in Leicester
United Kingdom as the designated faith body.
To further value8 of thc Sikh Faith and raise awareness of Stkhism to the wider public and
working with all communities to help the society learn from each other.
To instil and educate the society with the principle$ of Guru Nanak Dev Ji (Fi￿1 Guru ji), i.e..
Kirat Karo (Earn Honestly & Righteously), Vandd Chhako (Share one's wealth with the ones
in Need). Naam Jappo (Chant THY Name).
We want to help the community to understand that the principle of working hard presents
growth opportunities and contributes to the good of society, sharing instils fairness in the
society and the reciting of prayer helps society with mental wellbeing.
We try a encourage a system of learning and working hard by implementing regular routines
that are small and easy to do which result in compound growth of the community.
We ty and shape habiL8 around good community ethos.
We use implementation intention by setting a clear time and place for worship and learning
from scriptures.
We ty to promote an environment of discipline at our temples and optimise our environment
to make good habit cues obvious by displaying signs and scripture teachings.
We promote a culture where learning and worship behaviour is shared interest of th¢
ongregation by practicing daily at our premises. Community events also help people
enhancing wellbeing and mental health, along with building connections and relationships.
We understand that it is important to reflect and review to prevent mistakes and to avoid holding
onto an identity to encourage long tenn growth of ow community.
Page 3 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
SANT BABA AMAR SINGH JI'S MISSION STATEMENT
(CHAIRMAN'S STATEMENT)
Nanaksar Thath Isher Darbar Trust UK has continued to work towards its aims and objectives this year.
with particular empha515 on fi￿herIng the Sikh faith amongst the Sikh Community in the United
Kingdom and encouraging worsliip and education so the community can foster critical tliiiiking and
continuous growth action.
The Trust makes valuable contributions to wider society and seeks to promote the values of universal
love between all of humanity, which is a k¢y message enshrined in the Eternal Gur￿ Guru Granth Sahib
The Trust places of worship in the United Kingdom have been an integral part of the local community
and a hub of support for mental health throughout the years.
From conducting daily worship services to providing free food to the congregation, the Gurdwaras are
a vital part of society. Most parents/teachers of Guru Nanak Sikh Academy have the benefit of facilities
of a place of worship in Hayes and having a meal while picking up and dropping their children which
is of great benefit to them from their feedback.
With the co.st of living going up, T.anger service help's the society with fulfilling their basic needs and
prayer services help with rnental health improvement.
The whole Sikh community celebratcs key events throughout the year linked to significant figures and
their birth anniversaries. This includes the first Guru, Guru Nanak Dev Ji's birthday and the founding
of the Khalsa by the Tenth Guru, Guru Gobind Singh Ji and the Prakash Purab of Guru Granth Sahib
Ji. Thes¢ events involve conducting religious ceremonies. reading of scriptures, organising the Langar
and the Trust Gurdwara's have done a wonderful job of organising these key celebrations for the benefit
of the community in line with its aims and objectives.
The message of the Gurus is clear - Sarbat Da Bhalla - to help the worldwide community and to pray
for their wellbeing. Prayer is the Ineans by which we receive supernatural help.
Regular weekly Sikhism and Punjabi classes have continued to be held at all Trust Gurdwaras to educate
the next generation about the Sikh traditions and values that helps transinissioii of L"iiowledge, sk-ills,
and character traits.
These great works could not have been possible without all the volunteers and community
wholeheartcdly giving their help and support.
The TnJ5t's objectives are to give individuals tools, knowledge, and ski115 to make the positive changes
in the world. The Trust would welcome partnerships with those who are inkrested in making a
difference
We are grateful to the many volunteers who have offered their time and services in helping us fulfil our
aims and objectives.
Finally, I would like to extend my deepest gratitude to all our supporters and volunteers who have made
all the above possible. Thank you.
Page 4 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
CHARITY WORK THROUGHOUT THE YEAR
The advancement of Sikh Religion and Education is evident at Guru Nanak Slkh Academy And
Falcons Primary School (where the trust is a designated faith body)
A provcrb from the Guru Granth Sahib, Ang 356 "Contemplate and reflect upon knowledge and
education and you will become a benefactor to others"
Guru Nanak Sikh Academy Limited incorporated on 2211012010, the school was founded by Sant
Baba Amar Singh Ji and opened in January 1993.
Baba Ji listened io the voices of the people in the community, parents were anxious. concemed that
their childr¢n would dispel into having fewer Sikh beliefs, forget their culture and Sikh values and as
result becorne unknown to themselves as individua15 Ln a society where a multitude of faiths exist.
The school is a leading beacon amongst all other Sikh faith schools and has consistently achieved high
academic results above national averages. Nanaksar Primary SLhool is now open, which is another
successful institute.
Nanaksar Thath Isher Darbar Trust is the designated faith body of the schools and the Trustees have
already reviewed the faithlcolleclive worship policy by working closely with th¢ school leadership
team.
The Trust has also supported schools with providing assistance in organising the free LunclVLangar
for all staff and students during the celebration8 of Vaisakhi and most Gurpurab's over the years and
look to carry on the same in the near ￿ture. Daily Prayers are carried out at the school Temple. We
also help school children with religious education by following the principles in Guru Granth Sahib Ji
our Guru.
We have also worked with local Charities and the Metropolitan Police to help the less fortunate
member5 of our community and been recognised by the police for our help.
Educational Programmes being suetessfully Managed by Nanaksar Thath Isher Darbar Trust
Each UK Trust Gurdwara offers weekly Sikhism, Kirtan (music for worship) and scriptural reading
classes to the families of the congregation. This 8ervice ties in with the Trust',8 overarching objectives
of spreading th¢ message of Sikhism to the community and next g¢neration and advancement of spiritual
education.
We hold monthly and weekly prayers to celebrate different events for the benefit of the community this
in turn support th¢ w¢llbeing of the community as the Temples are open to all regardless of background.
Overseas Charitable PrOJectslActivities￿e1ated Parties (Common Chairman) with no dI￿t
funding from the UK (Unless otheThi5e ststed)
In addition to UK. the worldwide Nanaksar Trusts have set up many other educational institutions led
by the sister Trusts overseas, these projects ate run in different countries under their own Trusts.
Page 5 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
These include the Garib Niwaj Education Society in Delhi, India. The students attending this school
come from undery)rivil¢ged backgrounds and a long line of poverty from many generations. The school
providcs many facilities from free stationery, transport. uniforni and food.
Another school in India is the Anand Isher Public School in Punjab which has won many accolades for
delivering a high-quallty education to youngsters and many of these students go on to pursue higher
education in sought aft¢r Careers linked to business, medicine, and economics.
EVENTS TO ENSURE SIKH COMMUNITIES UNDERSTAND THE MESSAGE FROM
GURU GRANTH SAHIBJI
Parkash Smagam gnd Bala Pritam Smagam
The Parkash and Bala Pritam Smagam (annual three-day events), are the most significant celebrations
organised by the Nanaksar Thath Isher Darbar Trust. Over the years we have celebrated these events
and communities and dignitaries from all over the world came together in rcmernbrance and prayer.
We as a cominunity also prayed for World peace and health at this holy event. Other trusts have also
hosted commLiiiity prayers at our Hayes templc &rroLiiid which have been a huge support I'or the
cominuiiity wellbeiiig. the commuiiity highly awaits these surnmer events.
Valsakhl And Gurpurab Celebratlons
The Guru Nanak Sikh Academy and Falcons primary school provides a platform for students to do
selfless service and to practise Sikh values. NTTDT, being the faith body of the schools, provides
guidance on how to celebrate these key events on the Sikh calendar.
The school calendar includes two key events. Vaisakhi in April and the Gurpurab in November
commemorating the birth of the founder of Sikhism. These special occasions are celebrated by staff.
students and parents with organised religious performances hosted in the school Gurdwara. We look
forward to supporting the schools with the same going fonvard with Worship services and Langer.
We celebrate the same at our Gurdwara's and offer Langar and worship facilities at our sites and the
cornmunity really appreciate this.
Weektylmonthly Prayers
We hold Prayers and Langar on a daily basis where the communities attend and have access to all our
facilities. As the Gurdwara in Hayes is near Guru Nanank Sikh Acaderny Limited, Parents and
congr¢gation really appreciate and feel that they are supported by this facility tremendously. We also
hold Prayers on a monthly basis, again this is a great help to the comrnunity and its wellbeing.
The Trust is an unincorporated tn￿t established by Deed of Tn￿t dated 7th January 1993 as
ameThd¢d by suppl¢mcnt Deed dat¢d 15 February 1994, 12th July 2006 and 16" October 2023.
Page 6 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
STRUCTURE IGOVERNANCE & MANAGEMENT
Appointment of Trustees
The power to appoint Trustees is vested in the Board of Trustee5 as governed by the Governing
document of the charity being its Trust Deed.
Trustee Induction and training involve new Trustee's undergoing an orientation day to brief them of
their legal obligations under Charity Law, the decision-making processes, the Charity business plan and
are informed of recent perfonnances of the charity.
During the induction day introductions are made with key personnel and other Trustee members.
Trustees are encouraged to attend external training seminars to advance their knowledge and gain skills
to equip them in their roles as Trustees.
Qrganisalion of the Charity
The Trust and its members administer the Charity on a daily basis. The overall responsibility is given
to the Chainnan Sant Baba Amar Singh Ji who is assisted by the appointed Trustees.
The Trustee's forn]ally meet four times a year with regular contact with staff and its volunteers. In the
¢urr¢nt yeiir we have adopted weckly meeting due to the benefit of Zoom which has enhanced the
charity affaires tremendously.
Risk Managemenl
The Trustees have a risk management strategy which comprises of an annual review of the risks the
Charity may face, the establishment of systems and procedures designed to minimize any potential
impact on the Charity should those risks materialize.
This work has identified only a few minor risks but it has resulted in better emergency procedures
and contingency plans and has given the impetus for better planning. A key element in the
management of fjnancial risk is its regular reviews by the Trustees.
Grant M2klng Poliey
We consider requests for grants and make grants which meet the charity's objectives as outlined on
page no. 3.
Investment Powers
The Trustees investment powers ale unrestricted.
Page 7 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR EIYDED 31 MARCH 2025
How our Objectives and Activities are delivered for public benefit: A review of achievements
and performance.
The Trust Deed allows the Trustees to make grants to support any objects which are charitable and for
the public benefit under the law of Englond and Wales. The Trustees, primary focus is on the
advancemcnt of education and promotion of values enshrin¢d in the Sikh faith such as, pati¢nce,
tolerance, forgiveness, peaceful co-existence (community cohesion), welfare of all (Sarbat da Bhalla)
and equality.
The 'frustees confirni that they have referred to the guidance contairAed in the Charity Commission's
general guidance on public benefit when reviewing the Trust's aims and objectives and in planning
future activities and policies for the year. The Charity has complied with the duties regarding the public
benefit guidance published by the Charity Cornmission.
Policy on Reserves
At the year end, the charity held net current assets of £3,190. Of this balance, the truste¢s consider
£67,462 (2024.. £27.104) represents the free reserves available which is the net current assets excluding
the short-terni bank loan, short terni DFE loan and the restricted fi￿dS held within the bank funds. Short
tem loans are excluded in this appraisal on the basis of being under the control of the charity and being
repaid by structured instalments. The unrestricted funds are not committed or designated for specific
purposes, and which are thereforc available to support charity's general activities.
During the year, loans previously reflected in current liabilities including loans from individiials and
trustee loans, have been restructured and replaced by a bank loan. Hence, significant amount of charity's
current liabilities 18 now classified as non-current liabilities, reflecting the long-tenn nature of revised
borrowing arrangements. These reclassifications do not Impact the level of free reserves instead,
improving the charity's short-terni liquidity position.
Management is of the view that trust is always expected to generate surplus fimd5 (before exceptional
iterns, which are all dealt by the management on a merit basis without Seeking recourse to the free
reserves). This view of surplus funds and from regular income streams expected to be consistently
strong makes the trust self-sustaining.
The total reserves balance held on 31 March 2025 was £3.110.940 which has a restricted balance of
£2,225 and the rest of the reserve balance remains unrestricted. The charity's policy is to airn for
sufficient reserv¢s to fund at least twelve months future expenditure at any time.
Page 8 of 26

NANAKSAR THATH ISHER DARBAR TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 3111(ARCH 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for preparing the Annual Report of the Trustecs and the financial
statements of the Charity in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting PTactice).
The law applicable to Charitie5 in England and Wales requires the Trustees to prepare financial
statements for each financial ycar which give 8 true and fair view of the state of affairs of the Charity
and of the incoming resources and application of resources of the Charity for that pertod. preparing
these financial statements, the Trustees are required to=
select suitabl¢ accounting policies and apply them consist¢ntly'
observe the methodq and priT]ciples in the Charities SORP 2019 (FRS 102)
make judgeinents and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any materlal
departures disclosed and explained in the financial statemenls, and.
prepare the financial Statements on the going concern basis unles.q it is inappropriate to presume
that the Charity will continue in opeTation.
The Trustees are Tesponsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial po,sition of the Charity and enable them to ensure that the financial
$tatement.8 Comply with the Charitie8 Act 201 I, the Charity (Accounts and R¢porL8) Regulations 2008
and the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for
taknng r¢asonablc steps for the preventson and det¢¢tion of fraud and other irregularities.
The Tru8tees are responsibl¢ for the maintenance and Antegrity of the Charity and financial information
included on the Charity's website. Legislation in tlie United Kingdom 8overning the preparatlon and
dissemination of financial ststements may differ from legislation in other jurisdictions.
In so far as thc Trustees are aware..
. There is no relevant audit information of which Chanty's Auditor is Unawa￿ of and
The Trustees hav¢ taken lill bi¢ps thal they ought to have taken tu make ihemselves aware of any
relevant audit inforn]ation and to establish that the Auditor is aware of that inforniation.
AUDITOR
A resolution will be proposed at the Trustees m¢eting that Bruton Charles be re-appointed as Auditor
to the charity for the en$uing year.
Approved by the Trustces on 15th January 2026 and signed on behalf by
Gursharan Singh (TTUStee)
Sarabjeet Singh Dhanjal (Trust¢e)
Page 9 of 26

NANAKSAR THATH ISHER DARBAR TRUST
Independent Auditor's Report to the Trustees of Nanaksar Thath lsher Darbar Trust
Opinion
We have audited the financial statements of Nanaksar Thath Isher Darbar Trust ("the Charity") for the
yeaT ended 31 March 2025 which comprise the Statement of Financial Activities. Ststement of Financial
Position, Statement of Cashflow and note5 to the financial statemcnts, including a summary of
significant accounting policies. The fmancial reporting frarnework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard102 The Financial Reporting Standard applicable in th¢ UK and Republic of Ireland
(lJnited Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
giv¢ a true and fair view of the state of the Charity's affairs as at 31 March 2025. and of its
incoming resourc¢s and application of resources, for the year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in ￿COrdanCe with the requirements of the Charities Act 2011.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK}) and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audil of the financial statements section of our report. We are independent of the
charity In accordance with the ethical requircm¢nts that are relevant to our audit of the financial
statem¢nts in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriat¢ to provide a basis for our opinion.
Conclusions relatlng to going ¢oncern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perforn)ed, we have not identified any material uncertainties relating lo
events or conditions that, individually or collectively, rnay cast significant doubt on the charity's ability
to continue as a going concern for a pcriod of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of th¢ trustees with respect to going concern are described
in the relevant sections of this report.
Other iDformatlon
The other inforniation comprises the inforn)ation included in the trustee's annual report, other than the
financial statements and our auditor'8 report thereon. The trustees are responsible for the other
inforniation contained within the annual report. Our opinion on the fu￿nCIal statements does not cover
the other infonnation and, except to the extent otherwise explicitly stated in our repo¢ we do not
express any forni of assurance conclusion ther¢on.
Page 10 of26

NANAKSAR THATH ISHER DARBAR TRUST
Independent Auditor's Report to the Trustees of Nanaksar Thath Isber
Darbar Trust (eonrfnued)
Our r¢sponsibility is to read the other inforniation and. in doing so, consider whether the other
infonnation is materially inconsistent with the financial statements or our knowledge obtained in the
course of the audit or othenvise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatetnents, we ar¢ required to deterniine whether this gives rise
to a material misstatemcnt in the fmancial statements themselves. If, based on the work we have
perforn]ed, we conclude that there is a material misstatement of this other inforniation, we are required
to report that fact.
We have nothing to report in this regaTd.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters ID relation to which the Charities
(Accounts and Reports) Regulations 2008 require w to report to you if, in our opinion..
The inforniation given in the financial statements TS inconsistent in any material respect with
the TNstees' report. or
Sufficient accounting records have not been kept. or
the financial 5tstements are not in agreement with the accounting records. or
we have not received all the inforn)ation and explanations we require for our audit.
Responsibilities of trustee$
As explained more fully in the Tru5tees' Responsibilities Statement set out on
responsible for the pre
intemal control as the
aration of financial statements which give a tn]e an
a8es 9, the Trustees are
air view, and for such
rustees detennine is necessary to enable the preparation of financial slaternents
that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements the Trustees are responsible for assessing the ChaTity's ability to
continue as a
going concern
asis of accounting unless the
licable, matters related to going concern and using the
rustee.8 either intend to liquidate the Charity or to cease
operations, or have no rcalistic alternativ¢ but to do so.
Auditor's responsibilities for the audit of the financial sthlements
We have been appointed as auditor under section 144 of the Charities Act 201 l and report in accordance
with rcgulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether th¢ financial statements as a whole are
free from material misstatemenL whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or e￿or and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on th¢
basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We de81gn
procedures in line with our responsibilities, outlined above, to detect material Misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detccting
irregularities, Including fraud is detailed below..
Page 11 of 26

NANAKSAR THATH ISHER DARBAR TRUST
Independent Auditor's Report to the Trustees of Nanaksar Thath Isher
Darbar Trust fcontinued)
Our assessment of th¢ susceptibility of the Charity's financial statements to material misstatement.
including how fraud might occur. is considered to be low. This conclusion was reach￿ after the
consideration of the following:
due to the relatively simple business model and low number of transactions within the Charity
there are comparatively few unexpected fluctuations in the reported result5 and balances and
any such unexpected items would be specifically enquired into by us. and
there are several individuals which comprise "management" and therefore there is no single
individual who is likely to be able to ove￿Ide controls to affect a fraud.
We designed our audit pr()cedures to respond to identified audit risks, including non-cornpliance with
laws and regulations (irregularities) that are material to the fLnancial statements. Some of the specific
procedures perfonned lo detect I￿egular1tie8. including fraud, are detailed below:
the review of control accounts and journal entries for large or unusual activities-
the analytical review of the statement of financial activities for variances that are either
unexpected or considered not to be in accordanc¢ with our understanding of the charitable
activities dwing the year.
obtaining and reviewing for completeness, a list of entries and persons considered to be related
parti¢s (as defined by Financial Reporting Standard 102) and reviewing the ledgers of the
Charity for previously unreported related party transactions.
rcview of transactions and journal.s for any indication of fraud or management override; and
review of "frust¢¢ meeting minutes for unrecorded transactions.
Because of the inher¢nt limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk mcr¢a5¢S the more that compliance with a law or regulation is removed from the
events and transactions reflected in Ihe financial .%tstements, as we will be less likely to become aware
of instances of non-compliance. The risk is also greater regarding i￿¢gUlarItIeS occurring due to fraud
rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities is available on the FRC'S website at..
http5'.Ilwww.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-
fildescr1ption-of-the-audito￿10E2 % 800/.995-responsibilities-for. This description fornis part of our
auditor'5 r¢port.
Use of Report
This report 15 made solely to the Charity's Trustees, as a body. in accordanc¢ with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the Charity's Trustees those malters we are required to state to them in an auditor's report and for no
other purpose. To the thllest extent pemiitted by law, we do not accept or assume responsibility to
anyone other than the Charity and the Charity's Trustees as a body, for our audit work, for this report,
or for the opinions we have fornied.
Page 12 of 26

NANAKSAR THATH ISHER DARBAR TRUST
Independent Auditor's Report to the Trustees of Nanaksar 'fhath J8her
Darbar Trust (continued)
Neil Major (Senior Statulory Auditor)
Bniton Cliarles
ch￿rtered Ac¢ountaTE15 & Registered AuditOT8
I'he Coach House
Greys Green Bu8in¢6s C¢ntr¢
Henley-on-Tl)a11)es
Oxon RCJ9 4QG
Date: 151h January 2020
Brnton Churles is eligiblc to a¢t as an auditor in tern16 of 8ertion 1212 of the Compenies Act 2006.
Page 13 of 26

NANAKSAR THATH ISHER DARBAR TRUST
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
Unrestrleted
Funds
Restrleted
Funds
Total Funds
2025
Total Funds
2024
Note
INCOMING RESOURCES
Incoming resources from
generattng ￿ndS..
Donations and Legacies
Fundraising Activities
Other Incom¢
653,585
142,807
13,800
2,225
655,810
142,807
13,800
621,961
196,886
11,200
TOTAL INCOMtNG
RESOURCES
810,192
2,225
812,417
830,048
RESOURCES EXPENDED
Costs of generating funds:
Fundraising trading.. cost
of goods sold and othcr
177,846
177,846
Charltable
actffivltles
GovernAnce Costs
158,651
520,952
83,613
520,952
83,613
392,769
65,105
TOTAL RESOURCES
EXPENDED
782,411
782,411
616,524
NET (OUTGOING) I
INCOMING
RESOURcf,s FOR THE
YEAR
27,781
2,225
30,006
213,523
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRILD
FORWARD
3,080,934
3,080,934
2,867,411
3,108,715
2,225
3,110,940
3,080,934
The Statement of Financial Activities includes all gains and losses reeognised in the y¢aT. All incom¢
and cxpenditure derive from continuing activities.
The notes on pages 17 to 25 form part of these financial statements
Page 14 of 26

NANAKSAR THATH ISHER DARBAR TRUST
STATEMENT OF FINANCIAL POSITION
31 MARCH 2025
2025
2024
Note
FIXED ASSETS
Tangible assets
13
4,347,115
4J60,122
CURRENT ASSETS
Debtors
Cash at bank and in hand
Inventory
14
20,091
64,121
8,700
29,082
22,868
99,512
51,950
CREDrroRS: Amounts falling due wfithin one
year
15
(96,322)
(249,967)
NET CURRENT ASSETSI{LIABILITIES)
3,190
(198,017)
TOTAL ASSETS LESS CURRENT LIABILITIES
4a50,305
4,162,104
CREDITORS: Amounts frdlling due after more
than onc ycar
NET ASSETS
16
(1,239,365) (1,081,170)
3,110,940
3,080,934
FUNDS
Restricted funds
Unrestricted income funds
17
18
2,225
3,108,715
3,110,940
3,080,934
3,080,934
TOTAL FUNDS
These financial statements were approved by the Board of Trustces and authorised for issue on 15
January 2026 and aTe signed on th¢ir behalf by..
Gursharan Singh (Trustee)
Sarabjeci Singh Dhanjal (Trustee)
The notes on pages 17 to 25 form part of these finanelAI statements
Page 15 of 26

NANAKSAR THATH ISHER DARBAR TRUST
CASH FLOW STATEMENT
YEAR ENDED 31 MARCH 2025
2025
2024
Net cash from operating aetivities
(101,457)
209,594
Cash flows from Investing Actlvltles
Interest received
Purchase of fixed Assets
Proceeds from sale of tangible fixed assets
(1,560)
Net eash used ID investing activities
(1,560)
Cash floivs from finanelng activities
New bank loan received to repay other loanq
Repayment of other loan8 payable
Repayment of other loans rec¢ivable
l.oan interest payable
379,709
(201,792)
(233,990)
(35,207)
(7,811)
Net Cash flow from finanelng actlvities
142,710
(241,800)
Net Increasel(Deerease) In cash and cash
equivalents
41,253
(33,766)
Cgsh and cash equivalents at beginning of
year
22,868
56,634
Cash and cash equivalents v4t end of year
64,121
22,868
The notes on pages 17 to 25 form part of these finYdDcial statements
Page 16 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE Accouwrs
YEAR ENDED 31 MARCH 2025
GENERAL JNFORMATION
The LhaTIty is registered charity in England and Wales and is unincorporated. The address of the
principal office is Garib Niwaj, Springfield Road, Hayes, UB4 OLP, UK.
BASIS OF PREPARATION
These financial statements of the charity, which constitutes a public benefit entity as defmed by
FRS 102, have been prepared in accordance with 'Accounting and Reporting by CharitTes'.
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard in the UK and Republic of Ireland issued in
October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland,,
(FRS102), the Charities Act 201 I, and UK Generally Accepted Accounting Practi¢e.
The financial statements have been prepa￿d to give a 'true and fair, view and have departed from
Ihe Charities (Ac¢ount8 and Reports) Regulations 2008 only to the extent required to provide a
'true and fair vtew,. This dLparture has involved following the Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities prcparing their accounts in
accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland
issued in October 2019 rather than the Accounting and Reporting by Charities.. Statement of
Recommendcd Practice eff¢¢tive from l April 2005 which has since been withdrawn.
SUMMARY OF SIGNIFICANT AccouNfiNG POLICIES
The financial statements have been prepared under the historical Cost convention as modified by
the use of fair values for certain financial instruments in accordance with policies set out below
and in accordance with the Statement of Recomm¢nded Practice (SORP), "Accounting and
Reporting by Charities ("publi5hed in 2019").
The significant accounting policies applied in the pr¢paration of these fmancial statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
stated.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the managing tNstees'
discretion in furtherance of the objectives of the charity. Designated funds comprise unrestricted
funds that have been set aside by the trust¢es for particular purposes. The aim and use of each
designated fund is set out in the notes to the financial statements.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of
which is restricted to that arca or purpose.
Going Concern
The Board of Trustees are confident that with Trust'5 ongoing reciprocal financial arrangements
(though infornial) with its sister concerns (also described as related parties) by virtue of th¢ fact
that the chairnian is a common trnstee in all of these, there is no imminent danger to the going
concern sta￿S of the Trust. There are no material uncertainties about the Charity's ability to
continue.
Page 17 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
Incoming resources Further
All incoming resources are included in the Statement of Financial Activities wh¢n the Charity is
legally entitled to the income and the amount can be quantified with reasonable accuracy. For
legacies, entitlernent is the earlier of th¢ Charity being notified of an impending distribution or the
legacy being received.
Gifts in kind donated foT distribution are Includ￿ at valuation and recognised as income when
they are distributed to the projects. Gifts donated for resale are included as income when they ar¢
501d. Donated facilities are included at the value to the Charity where this can be quantified and a
third party is bearing the cost. No amounts are included in the fmancial stat¢m¢nts for goods and
services donated by volunteers. However, it is under consideration to quantify such services and
report in the fmancial statements.
DonatlODS in Klnd
Our policy is to capitalise any fixed assets purchased or donated in excess of £1,000, where the
value can be reasonably quantified and where these items not capitalised, they are written off
to the SOFA as 'premise8 equipment and repairs,.
Resources expended
All expenditure is accounted for on an accruals basis and has been ¢la$sified under headings that
aggregate all costs related to the category. Where costs cannot be directly attributed to particular
headings, they have been allocated to activities on a basis consistent with use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include th¢
costs of disseminating inforn]ation in support of the charitable activities. Support costs are those
costs incurred directly in sUPPOrt of expenditure on the objects of the Charity.
Direct costs allocation
Direct costs are those that are fimdamental & directly attributed to the ch8ritable activities of the
charity, which includes Premises costs and Staff ¢osts.
Support costs alloeation
Support costs are those that assist the work of the charity but do not directly represent charitable
activitie8 and include Bank charges, Loan interests, Depreciation Costs, Sundry costs. They are
incurred directly in support of expenditure on the objects of the charity and include project
management carried out at Headquarters.
Governance costs vallocation
Governan¢¢ costs comprises of the costs attributable to the charity's compliance with
constitutional and statutory requirements including, Accounting costs, Audit costs and other Legal
and Professional cosls.
Page 18 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
Financial Instruments
The Charity only has fmancial assets and fmancial liabilities of a kind that qualify as basic
fulancial instruments. Basic financial instruments are recognised at transaction value. except
where settlement is d¢layed, in which case the transaction is recognised at the present value of the
Settlement amount.
Depreciation
Depreciation 15 provided on tangible fixed assets so as to write off the cost or valuation. less any
estimated value, over their expected use￿[ economic life as follows..
Equipment
Fixtur¢s & Fittings
Freehold propcrty
2511/0 (Straight Line Basis)
250/0 (Straight Line Basis)
See note 13
Governance costs
Govcrnance cost.g includes costs incurred in respect of organisational management and compliance
with constitutional and statutory r¢quirements.
Fixed assets
Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of
minor additions or those costing below £200 are not capitalised.
DONATIONS AND LEGACIES
Unrestricted
Fund5
Restri¢ted
Funds
Total Funds
2025
Total Funds
2024
Donations
Grant Income
Gift Aid
631,801
2,225
634,026
594,167
21,784
21,784
27,795
653 585
655 810
621961
INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS
Unrestricted
Funds
Totwl Funds
2025
Totsl Funds
2024
Fundraising Events-Prakash
142007
142,807
196,886
Page 19 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEARENDED 31 MARCH 2025
OTHER INCOME
Unrestricted
Restricted
Funds
Total Funds
2025
Total Funds
2024
Rental Income
13,800
13,800
11,200
FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS
ljnrestrlcted
Funds
TotAI Funds
2025
Total Funds
2024
Prakash
177,846
177046
158,651
ALLOCATION OFCHARITABLE ACTIVITIES
Unrestricted
Funds
TotAI Funds
Total Funds
2024
2025
Direct Costs
Support Costs
Overseas Donations Paid
466,837
54,115
466,837
-$4,115
364,480
28,289
520,952
520,952
392,769
ALLOCATION OF DIRECT COSTS
Unrestrlettd
Fund5
Total Funds
Total Funds
2024
2025
Salaries and wages (including social security costs)
Premises costs
94,668
372,169
94,668
372,169
69,756
294,724
466,837
466B37
364,480
Page 20 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
ALLOCA TION OF SUPPORT COSTS
Unrestricted
Funds
TolAI Funds
Total Funds
2024
2025
Bank Charges and Loan Interest
Depreciation
Sundry
35,667
13,(KJ6
5,441
35,667
13,006
5,441
10,601
13,658
4,030
54,114
54,114
28,289
GOVERNANCE COSTS
Unrestrleted Totsl Funds Totsl Funds
Funds
2025
2024
Bookkeeping & Accountancy fees
Audit fees
Legal & Professional
4321)0
4,200
36,213
43,200
4,200
36,213
45,600
6,600
12,905
83,613
83,613
65,105
10. NET INCOMING RESOURCES FOR THE YEAR
This is stated after charging..
2025
2024
DepreLiiltion
Auditors, remun¢rn¢inn'.
- audit of the financiai statements
I3,￿7
13,658
4200
6,660
11. STAFF COSTS AND EMOLUMENTS
Total stsff costs were as follows:
2025
2024
Wages and salaries
Social security costs
Pension Costs
86,719
5,016
2,933
64,170
3,125
2,461
Page 21 of26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
Particulars of employees:
The average monthly number of employees during the year, calculated on the basis of full-time
equivalents, was as follows..
2025
2024
No employee received Kmuneration of more than £60,000 during thc year (2024 - Nil).
12. TRUSTEES, REMUNERATION AND BENEFITS
There were no Trustees, remuneration or other benefits for the year ended 31 March 2025 nor for
th¢ year ended 31 March 2024.
Trustees, Expenses
There were no Trustee's expenses paid for the year ended 31 March 2025 nor for the yvdr ended
31 March 2024.
13. TANGIBLE FIXED ASSETS
Freehold
property Equipment
Flxtures &
Fittings
Total
COST
At l April 2024
Additions
Disposal
4,337,818
195,220
316,675
4,849,713
At 31 March 2025
4,337,818
19S,220
316,675
4,849,713
DEPRECIATION
Al l April 2024
Charge for the year
At 31 March 2025
180,416
9,256
309,173
3,750
312,923
489,590
13,006
189,672
502,596
NET BOOK VALUE
At l Aprll 2024
At 31 March 202S
4,337,818
4,337.818
14,804
5,548
7,502
4?60,122
4,347,115
3,752
The managiJ]8 Trustees consider that no depr¢ciation charge is required for fr¢ehold buildings
because the assets have a very long useful life, and the estimated residual value is not materially
different from the carrying amount of the assets. For this r¢ason. the freehold buildings are not
depreciated in accordance with the SORP.
The properties are subject to regular and comprehensive prograrn of maintenance and repair, and
the managing Trustees review the useful economic lives and residual values of freehold buildings
on an annual basis.
Page 22 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
14. DEBTORS
2025
2024
Amounts owed by related parties (Note 20)
Other debtors
26,691
26,691
29,082
29,082
15. CREDITORS: Amounts falling due within one year
2025
2024
Bank Loans and overdrafts
DFE Loan
Taxation and social security
Other creditors
Accruals
Trade Creditors
15,742
50,754
897
1214
7000
19,915
46,775
178J46
24,846
96J22
249,967
16. CREDITORS: Amounts falling due after more than one year
2025
2024
DFE Loan
Bank Loan
Amounts owed to related parties (Note 20)
Loans From Trustees (Note 20)
160,739
363,967
714,659
213,293
714,659
153,218
1,239J65
1,081,170
17. RESTIUCTED INCOME FUNDS
Balance at
l Apr 2024
Movement in
the year
Balance at
31 Mar 2025
Restricted Funds
2225
2,225
18. UNRESTRICTED INCOME FUNDS
Balance at
l Apr 2024
Incoming
resources
Balance at
31 Mar 2025
General Funds
3,080,934
27,781
3,108,715
Unrestricted Funds
Unrestricted Funds consist of unrestricted voluntary Income and unrestricted expenditure. Please refer
to notes 4-7 for a breakdown of these funds.
Page 23 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted funds:
Unrestricted funds:
3,080,934
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Total Funds
2024
Tangible Assets
Current Assets
Creditors: Amounts falling due
within one year
Creditors: More than one year
4J47,115
97,287
4J47,115
99,512
4J60,122
51,950
2225
{96J22)
39
65
(96J22)
39
65
(249,967)
1081170
3 108 715
25
3 110 940
3 080 934
20. RELATED PARTY TRANSACTIONS
Thes¢ are related parties by virtue of the fact that the Chaiman is the common person amongst all these
organisations.
Creditors (falling due after more than one year) include an amount of £714.659 (2024 £714,659)
payable to The N¢w ZeAland Nanaksar Thath Isher Darbar. These are related partie8 by virtue of the
fact that these institutions have one or more than one common Trustees/Chaimian who has significant
control of the management.
An amount of £15,884 (2024 - £7,434) was paid for use of school premises as per service level
agreement with Guru Nanak Sikh Academy (GNSA). Charity is the designated faith body for this
school.
Related party balances owed to Trustees are as follows:
An amount of £Nil (2024 - £75,136) payable to Mr SS Nahal and an amount of £Nil (2024 £78,082)
payable to Mr Lakhvinder Singh Mahal. Mr SS Nahal was reimbursed loan interest of £700 (2024-
£7,811) during the year.
Salaries paid out to Trustees. family members during the year were as follows..
On¢ Family member of Mr Gursharan Singh was paid a salary of £7.400 (2024 - £7,200) gross during
the year.
Page 24 of 26

NANAKSAR THATH ISHER DARBAR TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2025
21. POST BALANCE SHEET EVENr
Subsequent to the year end, the charity completed the purchase of a property with the value of £826,000.
The acquisition was financcd through a bank loan and loans from individuals. Thes¢ transactions
occurred after the reporting date and accordingly, have not been reflected in the financial statements for
the year ended 3110312025. The property and related borrowings will be recognised in the financial
statements for year ended 3110312026.
22. CASH FLOWS FROM OPERATING ACTIVITIES
2025
2024
Net incoming resources for the year
30,006
213,523
30.006
213J23
Adjustment for:
Depreciation of tangible fixed assets
Loan interest
13,006
35207
13,658
7,811
Changes in:
(Increasey Decrease in trade and other debtors
(Increase)l Decrease in trade and other Creditors
(Increase)/ Decrease in stocks
2?91
(173 J67)
(8,700)
33,107
(58,504)
Cydsh generated from operations
(101,457)
209.594
Page 25 of 26