Siri Guru Teg Bahadar Sahib
Charity No. 1032210
Trustees' Report and Unaudited Accounts
31 March 2025
Siri Guru Teg Bahadar Sahib Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 8 |
| Notes to the Accounts | 9 to 14 |
| Detailed Statement of Financial Activities | 15 to 16 |
Page 1
Siri Guru Teg Bahadar Sahib Trustees Annual Report
Gurdwara Guru Tegh Bahadar Sahib
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1032210
Principal Office
7 St Mark's Road
Southampton Hampshire SO14 0NW
Trustees
The following trustees served during the year:
Daleep S Digwa
Gurnam S Digwa Amerik Singh Avtar Singh Narinder Singh
Key Management Personnel
President Rashpal S Digwa Vice President Karnail S Swalli Secretary Baldev S Taak Vice Secretary Amarjit S Rathore Treasurer Surinder S Swalli Vice Treasurer Malkeat S Loha
Accountants
Roger Smallman & Co Ltd Suite 20
The Director General's House 15 Rockstone Place
Southampton SO15 2EP
OBJECTIVES AND ACTIVITIES
The objectives of the charity are to promote and observe the Sikh religion and to provide a place of worship for members of the Sikh community and the wider public.
The charity also seeks to advance education by promoting the study of the Punjabi language and Sikh teachings. In addition, the charity provides support to members of the community who are in need, as determined by the Executive Committee.
The charity works closely with the wider community to deliver public benefit and to encourage cultural understanding, inclusion, and community cohesion.
Page 2
Siri Guru Teg Bahadar Sahib Trustees Annual Report
The trustees confirm that they have complied with their duty under the Charities Act to have due regard to the guidance on public benefit published by the Charity Commission when reviewing the charity’s objectives and planning its activities.
The charity provides public benefit by:
1 Promoting the Sikh religion and providing a place of worship open to the public.
2 Supporting the education of members through the study of Punjabi language and Sikh teachings.
3 Organising religious, educational, and community activities.
4 Providing assistance to members of the community who are in need.
These activities contribute positively to the spiritual, educational, and social wellbeing of the community.
ACHIEVEMENTS AND PERFORMANCE
During the year ended 31 March 2025, the charity continued to provide regular religious services and community-based activities for members and visitors.
Key activities during the year included:
1 Regular Sikh religious services and prayer gatherings.
2 Celebration of major Sikh religious festivals and events.
3 Educational activities promoting the Punjabi language and Sikh teachings.
4 Community engagement initiatives promoting inclusivity and cultural awareness.
5 Providing assistance and support to members of the community experiencing hardship.
The Gurdwara remained open to the public and continued to provide a welcoming environment for worship, reflection, and community support.
FINANCIAL REVIEW
The trustees are responsible for ensuring that the charity’s financial resources are managed effectively and used solely in furtherance of its charitable objectives.
The charity’s income is primarily derived from voluntary donations and contributions from members of the congregation and supporters within the wider community. These funds are used to support the maintenance and operation of the Gurdwara, religious services, educational activities, and community support initiatives.
The trustees continue to maintain appropriate financial controls and oversight to ensure responsible management of the charity’s funds and the long-term sustainability of its activities.
The results for the year are set out in the Statement of Financial Activities on page 6 of the financial statements.
For the year ended 31 March 2025, the charity recorded a surplus of £5,923 (2023/2024: surplus of £3,329). This surplus has been transferred to the unrestricted accumulated fund to support the ongoing activities and objectives of the charity.
PLANS FOR FUTURE PERIODS
The trustees remain committed to promoting the Sikh faith and supporting the spiritual, educational, and social needs of the community.
Page 3
Siri Guru Teg Bahadar Sahib Trustees Annual Report
Future priorities include:
1 Continuing regular religious services and community programmes.
2 Expanding educational initiatives relating to Punjabi language and Sikh teachings.
3 Strengthening engagement with the wider community.
4 Providing continued support to individuals and families in need.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Shri Guru Tegh Bahadur Sahib is a registered charity governed by its constitution. The charity is managed by an Executive Committee whose members act as trustees of the organisation.
The trustees are responsible for the overall governance, strategic direction, and financial management of the charity. Trustees are appointed or elected in accordance with the rules set out in the charity’s governing document.
The Executive Committee meets regularly to review the charity’s activities, oversee financial matters, and ensure that the charity operates in accordance with its objectives and complies with relevant legal and regulatory requirements.
The trustees recognise their responsibility to identify and manage risks that may affect the charity’s activities. Appropriate procedures and internal controls are in place to safeguard the charity’s assets and ensure effective management of its operations.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
Narinder Singh Trustee 16 July 2026
Daleep Singh Digwa Trustee 16 July 2026
Page 4
Siri Guru Teg Bahadar Sahib Independent Examiners Report
Independent Examiner's Report to the trustees of Siri Guru Teg Bahadar Sahib
I report to the trustees on my examination of the financial statements of Siri Guru Teg Bahadar Sahib for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
C C Gunning ACA Roger Smallman & Co Ltd Suite 20 The Director General's House
15 Rockstone Place Southampton SO15 2EP 16 July 2026
Page 5
Siri Guru Teg Bahadar Sahib Statement of Financial Activities
for the year ended 31 March 2025
----- Start of picture text -----
Unrestricted
funds Total funds Total funds
2025 2025 2024
Notes £ £ £
Income and endowments
from:
Donations and legacies 3 52,851 52,851 51,700
----- End of picture text -----
| Investments 4 Other 5 Total Expenditure on: Other 6 Total Net gains on investments Net income 7 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
20,711 | 20,711 | 19,909 |
|---|---|---|---|
| 29,760 | 29,760 | 28,529 | |
| 103,322 | 103,322 | 100,138 | |
| 97,399 | 97,399 | 96,809 | |
| 97,399 | 97,399 | 96,809 | |
| - | - | - | |
| 5,923 | 5,923 | 3,329 | |
| - | - | - | |
| 5,923 | 5,923 | 3,329 | |
| 5,923 | 5,923 | 3,329 | |
| 791,379 | 791,379 | 788,050 | |
| 797,302 | 797,302 | 791,379 | |
Page 6
Siri Guru Teg Bahadar Sahib Balance Sheet at 31 March 2025
| Charity No. 1032210 Fixed assets Tangible assets 9 Investments 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 16 July 2026 |
2025 £ 329,652 368,206 697,858 2,303 115,936 118,239 (18,795) 99,444 797,302 797,302 797,302 797,302 797,302 797,302 |
2024 £ 285,411 368,206 |
|---|---|---|
| 653,617 2,157 163,629 |
||
| 165,786 (28,024) |
||
| 137,762 791,379 |
||
| 791,379 | ||
| 791,379 | ||
| 791,379 | ||
| 791,379 | ||
| 791,379 | ||
And signed on their behalf by:
Narinder Singh Trustee 16 July 2026
Daleep Singh Digwa Trustee 16 July 2026
Page 7
Siri Guru Teg Bahadar Sahib Statement of Cash flows
for the year ended 31 March 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Loss on disposal of tangible fixed assets Dividends, interest and rents from investments (Increase)/Decrease in trade and other receivables (Decrease)/Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ 5,923 6,931 - (50,471) (146) (9,229) (46,992) (51,172) 50,471 (701) - (47,693) 163,629 115,936 |
2024 £ 3,329 2,816 1 (48,438) 2,261 10,810 |
|---|---|---|
| (29,221) (65,098) 48,438 |
||
| (16,660) | ||
| - | ||
| (45,881) | ||
| 207,558 | ||
| 161,677 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 115,936 | 163,629 |
| 115,936 | 163,629 |
Page 8
Siri Guru Teg Bahadar Sahib Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
Siri Guru Teg Bahadar Sahib Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
| useful life: | |
|---|---|
| Freehold property | % Nil |
| Kitchen Equipment | 20% Straight Line |
| Motor Vehicle | 20% Straight Line |
| Fixtures, Fittings and Equipment |
5 or 20% Straight Line |
Due to the very high annual maintenance of the property known as 7 St Mark's Road, no depreciation has been provided
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
Siri Guru Teg Bahadar Sahib Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Ardase Golak Bhadaan Bhajia & Other Income |
Unrestricted £ 12,165 24,261 11,503 4,922 52,851 |
Unrestricted funds 2024 £ 80,229 19,909 100,138 96,809 96,809 3,329 3,329 3,329 788,050 791,379 Total 2025 £ 12,165 24,261 11,503 4,922 52,851 |
Total funds 2024 £ 80,229 19,909 |
|---|---|---|---|
| 100,138 96,809 |
|||
| 96,809 | |||
| 3,329 | |||
| 3,329 | |||
| 3,329 788,050 |
|||
| 791,379 | |||
| Total 2024 £ 15,915 21,405 8,938 5,442 |
|||
| 51,700 |
Page 11
Siri Guru Teg Bahadar Sahib Notes to the Accounts
4 Income from investments
| Rental Income Bank Interest 5 Other income Membership Fees 6 Other expenditure Food and Provisions Donations Priest costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 8 Staff costs Priest wages No employee received emoluments in excess of £60,000. |
Unrestricted £ 20,700 11 20,711 Unrestricted £ 29,760 29,760 |
Total 2025 £ 20,700 11 20,711 Total 2025 £ 29,760 29,760 |
Total 2024 £ 19,900 9 |
|---|---|---|---|
| 19,909 | |||
| Total 2024 £ 28,529 |
|||
| 28,529 | |||
| Unrestricted £ 9,988 688 21,767 2,712 46,851 6,931 5,086 3,376 97,399 2025 £ 6,931 2025 21,767 21,767 |
Total 2025 £ 9,988 688 21,767 2,712 46,851 6,931 5,086 3,376 97,399 |
Total 2024 £ 13,834 551 16,012 1,507 55,917 2,817 4,663 1,508 |
|
| 96,809 | |||
| 2024 £ 2,816 2024 16,012 |
|||
| 16,012 | |||
Page 12
Siri Guru Teg Bahadar Sahib Notes to the Accounts
9 Tangible fixed assets
| 9 Tangible fixed assets |
||||
|---|---|---|---|---|
| Land and buildings £ Cost or revaluation At 1 April 2024 218,500 Additions - At 31 March 2025 218,500 Depreciation and impairment At 1 April 2024 - Depreciation charge for the year - At 31 March 2025 - Net book values At 31 March 2025 218,500 At 31 March 2024 218,500 10 Investments Cost or revaluation At 1 April 2024 At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 11 Debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Other creditors Accruals |
Kitchen Equipment |
Motor Vehicle |
Fixtures, Fittings and Equipment £ 143,728 50,044 193,772 77,858 6,506 84,364 109,408 65,870 Freehold Investment Property £ 368,206 368,206 368,206 368,206 |
Total £ 392,637 51,172 |
| £ 14,320 1,128 15,448 13,280 424 13,704 1,744 1,040 |
£ 16,089 - 16,089 16,088 1 16,089 - 1 2025 £ 2,303 2,303 2025 £ 3,054 |
|||
| 443,809 | ||||
| 107,226 6,931 |
||||
| 114,157 | ||||
| 329,652 | ||||
| 285,411 | ||||
| Total £ 368,206 |
||||
| 368,206 | ||||
| 368,206 | ||||
| 368,206 | ||||
| 2024 £ 2,157 |
||||
| 2,157 | ||||
| 2024 £ 3,054 |
||||
| 15,741 | 24,970 | |||
| 18,795 | 28,024 |
Page 13
Siri Guru Teg Bahadar Sahib Notes to the Accounts
13 Movement in funds
| Restricted funds: Unrestricted funds: General funds Total funds 14 Analysis of net assets between funds Fixed assets |
At 1 April 2024 791,379 791,379 |
Incoming resources (including other gains/losses ) £ 103,322 103,322 At 1 April 2024 £ |
Resources expended £ (97,399) (97,399) Unrestricted funds £ 329,652 |
At 31 March 2025 £ 797,302 |
|---|---|---|---|---|
| 797,302 | ||||
| Total £ 329,652 |
||||
| Investments | 368,206 | 368,206 | ||
| Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt |
99,444 797,302 Cash flows £ |
99,444 | ||
| 797,302 | ||||
| At 31 March 2025 £ |
||||
| 163,629 | (47,693) | 115,936 | ||
| 163,629 163,629 |
(47,693) (47,693) |
115,936 | ||
| 115,936 | ||||
Page 14
Siri Guru Teg Bahadar Sahib Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Donations and legacies Ardase Golak Bhadaan Bhajia & Other Income Investments Rental Income Bank Interest Other Membership Fees Total income and endowments Expenditure on: Other expenditure Food and Provisions Donations Priest costs Priest wages Motor and travel costs Travel and subsistence Premises costs Rates Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Kitchen Equipment Depreciation of Motor Vehicle |
Unrestricted funds 2025 £ 12,165 24,261 11,503 4,922 52,851 20,700 11 20,711 29,760 29,760 103,322 9,988 688 10,676 21,767 21,767 2,712 2,712 6,238 22,920 3,112 14,581 46,851 424 1 |
Total funds 2025 £ 12,165 24,261 11,503 4,922 |
Total funds 2024 £ 15,915 21,405 8,938 5,442 |
|---|---|---|---|
| 52,851 | 51,700 | ||
| 20,700 11 |
19,900 9 |
||
| 20,711 | 19,909 | ||
| 29,760 | 28,529 | ||
| 29,760 | 28,529 | ||
| 103,322 9,988 688 |
100,138 13,834 551 |
||
| 10,676 | 14,385 | ||
| 21,767 | 16,012 | ||
| 21,767 | 16,012 | ||
| 2,712 | 1,507 | ||
| 2,712 | 1,507 | ||
| 6,238 22,920 3,112 14,581 |
4,320 42,997 1,830 6,770 |
||
| 46,851 | 55,917 | ||
| 424 1 |
376 - |
Page 15
Siri Guru Teg Bahadar Sahib Detailed Statement of Financial Activities
| Depreciation of Fixtures, Fittings and Equipment Loss on disposal of tangible fixed assets Equipment expensed General insurances Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
6,506 - 130 2,861 96 800 1,199 12,017 1,188 2,188 3,376 97,399 97,399 - 5,923 5,923 - 5,923 |
6,506 - 130 2,861 96 800 1,199 |
2,440 1 - 2,722 59 835 1,047 |
|---|---|---|---|
| 12,017 | 7,480 | ||
| 1,188 2,188 |
2,142 (634) |
||
| 3,376 | 1,508 | ||
| 97,399 | 96,809 | ||
| 97,399 - |
96,809 - |
||
| 5,923 | 3,329 | ||
| 5,923 - |
3,329 - |
||
| 5,923 | 3,329 | ||
| 791,379 | 788,050 | ||
| 791,379 | |||
| 797,302 | 797,302 | 791,379 |
Page 16