Charity registration number: 1065733
GURU NANAK GURDWARA & SIKH COMMUNITY CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
Guru Nanak Gurdwara & Sikh Community Centre Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10 |
Guru Nanak Gurdwara & Sikh Community Centre Trustees' Report For The Year Ended 30 April 2025
The trustees present their report and the financial statements for the year ended 30 April 2025.
Objectives and Activities
Aims and Objectives
Structure, governance and management
Guru Nanak Gurdwara & Sikh Community Centre is constituted as a charitable trust registered with the Charities Commission in November 1997 under the charity number 1065733.
Organisational Structure
The Charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no renumeration or other financial benefits. The trustees, in conjunction with the committee, meet together, as a body, periodically and are responsible for all decisions taken in relation to running the Temple and the community facilities and the activities provided by the charity. Recruitment and appointment of trustees
The existing trustees are responsible for the recruitment of new trustees but in so doing the trustees seek the views and recommendations of both elders and community leaders via the general secretary. The trustees believe this approach ensures that new trustees are respected members of the faith and local communities and ensures that good relations are fostered between the temple and the people of the local community that we serve.
In selecting new trustees, we seek to identify people who regularly attend events and functions organised by the charity and are willing to volunteer to help in our broader community work. Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity’s aims and activities and if all agree, they are then proposed as new trustees at the subsequent trustees’ meeting. This process allows due consideration of the person’s eligibility, personal competence, specialist knowledge and skills.
Induction and training of trustees
Following appointment, new trustees are introduced to their new role and given copies of the constitution along with a number of publications from the Charities Commission which provide guidance on charities and public benefit and on the advancement of religion for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Risk Management
The trustees have assessed the risks faced by the charity and are satisfied that the systems are in place, or arrangements are in hand, to manage identified risks. In particular, insurance cover is in place and the finances of the Temple are kept under regular review. Appropriate Criminal Record Checks are made for all those who work with children and other vulnerable groups within the Temple and community.
Objectives and activities
Our objectives
The charity’s objectives are to provide a cultural socio-religious base for the Sikh Community in Thornaby and Stockton. The charity has continued in its objectives stated above by providing an open easy and free means for the Sikh Community in the area to engage in their religious and cultural heritage. We have referred to the guidance in our Governing document recognised by the Charity Commission Constitution adopted 14.07.1994 as amended on 23.06.1996 as amended on 13.04.1998.
Strategies
We want to make our Temple an accessible and welcoming venue where all Sikhs, or those wishing to know more about our faith, can gather together to learn about religion and worship.
We try to promote the Sikh faith in the Thornaby and Stockton area and encourage all schools, colleges and universities to visit the Temple.
We regularly invite people from other faiths to attend at major functions in order to maintain and promote inter faith activities. We also have a Langer (free kitchen) which is open to everyone in the local community, irrespective of religious beliefs. We offer many different classes to the local community including community language class, karate class and other various activities.
Achievements and performance
We are effectively liaising with the wider communities/educational establishments in the area to meet community cohesion agenda, e.g. many parties from schools visited our Sikh Temple and Community Centre and gained knowledge of the basic principles of the Sikh religion, which preaches strongly on all types of equalities. We are liaising closely with SACRE (Standing Advisory Committee on Religious Education) Stockton Borough Council. Statutory risk assessment and safeguarding procedures are followed during visits. We have received appreciation letters from SBC officials and Schools. Financial Review
The trustees are satisfied with the financial position of the charity and no formal reserves policy is in place. Principal funding sources
The principle source of funding for the charity is donations from the local Sikh community. Trustees and all members are encouraged to pay their donations monthly by standing order. The charity also received some rental income for the third party use of the community centre. Gift aid is also in operation. The charity has not applied for any grants.
Plans for future periods
The charity wishes to continue the promotion of the Sikh faith in the local community and to continue helping those in need. We will continue to receive visits from educational institutions including visits from police training academies. We will continue to attend SACRE Stockton Borough Council meetings. Trustees recognize the excellent provision and mechanism put in place by our Treasurer and other volunteers for outside visitors. We will encourage and assist the Treasurer in implementing this provision. As advised by the Charity Commission in April 2018 the charities and trustees safeguarding procedures continue t be followed on a priority basis.
The trustees’ annual report was approved on 23 October 2025 and signed on behalf of the trustees by
...CONTINUED
Page 1
Guru Nanak Gurdwara & Sikh Community Centre Trustees' Report (continued) For The Year Ended 30 April 2025
Aims and Objectives - continued
Charity Secretary
Public Benefit
Achievements and performance
We are effectively liaising with the wider communities/educational establishments in the area to meet community cohesion agenda, e.g. many parties from schools visited our Sikh Temple and Community Centre and gained knowledge of the basic principles of the Sikh religion, which preaches strongly on all types of equalities. We are liaising closely with SACRE (Standing Advisory Committee on Religious Education) Stockton Borough Council. Statutory risk assessment and safeguarding procedures are followed during visits. We have received appreciation letters from SBC officials and Schools. Financial Review
The trustees are satisfied with the financial position of the charity and no formal reserves policy is in place. Principal funding sources
The principle source of funding for the charity is donations from the local Sikh community. Trustees and all members are encouraged to pay their donations monthly by standing order. The charity also received some rental income for the third party use of the community centre. Gift aid is also in operation. The charity has not applied for any grants.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mr Sukhraj Singh Mr Lakhan Singh Kandola Dr Talvinder Gill Mr Kewal Singh Mr Inderjit Singh Uppal Mr Pal Singh Sangha
Charity Number
1065733
Independent Examiner
Richmond Brooks Limited ACCA Richmond Brooks Limited ACCA 242 Marton Road Middlesbrough Cleveland TS4 2EZ
Page 2
Guru Nanak Gurdwara & Sikh Community Centre Trustees' Report (continued) For The Year Ended 30 April 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Inderjit Singh Uppal
Trustee 23rd October 2025
Page 3
Guru Nanak Gurdwara & Sikh Community Centre Independent Examiner's Report to the Trustees of Guru Nanak Gurdwara & Sikh Community Centre For The Year Ended 30 April 2025
I report to the trustees on my examination of the accounts of Guru Nanak Gurdwara & Sikh Community Centre (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”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 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
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
Richmond Brooks Limited ACCA 23rd October 2025 242 Marton Road Middlesbrough Cleveland TS4 2EZ
Page 4
Guru Nanak Gurdwara & Sikh Community Centre Statement of Financial Activities For The Year Ended 30 April 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other 4 EXPENDITURE ON: Raising funds 6 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
2025 Unrestricted funds £ 90,914 25,733 |
2024 Unrestricted funds £ 135,147 8,880 |
|---|---|---|
| 116,647 | 144,027 | |
| (56,101) | (52,615) | |
| 60,546 | 91,412 | |
| 60,546 866,804 |
91,412 773,944 |
|
| 927,350 | 865,356 |
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Guru Nanak Gurdwara & Sikh Community Centre Statement of Financial Position As At 30 April 2025
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 13 |
2025 Unrestricted funds £ 848,839 |
2024 Total funds £ 850,995 |
|---|---|---|
| 848,839 78,511 |
850,995 15,753 |
|
| 78,511 - |
15,753 (1,392) |
|
| 78,511 | 14,361 | |
| 927,350 | 865,356 | |
| 927,350 | 865,356 | |
| 927,350 | 865,356 | |
| 927,350 | 865,356 |
On behalf of the board
Mr Inderjit Singh Uppal Trustee 23rd October 2025
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Guru Nanak Gurdwara & Sikh Community Centre Notes to the Financial Statements For The Year Ended 30 April 2025
1. General Information
Guru Nanak Gurdwara & Sikh Community Centre is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1065733. The principal address is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold
Fixtures & Fittings
Not Depreciated 15% Reducing Balance
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts 4. Other Income Other income HMRC 5. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
2025 Unrestricted funds £ 90,914 |
2024 Unrestricted funds £ 135,147 |
|---|---|---|
| 2025 Unrestricted funds £ 25,733 |
2024 Unrestricted funds £ 8,880 |
|
| 2025 £ 2,716 |
2024 £ 3,097 |
Page 7
Guru Nanak Gurdwara & Sikh Community Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2025
6. Analysis of Expenditure
| Raising funds Raising funds 7. Support Costs Employee costs Premises expenses General administration Depreciation Interest payable Employee costs Premises expenses General administration Depreciation Interest payable 8. Independent Examiner's Remuneration 9. Staff Costs Staff costs were as follows: Wages and salaries |
Activities undertaken directly £ 550 |
Support costs (see note 7) £ 55,551 |
2025 Total £ 56,101 |
|---|---|---|---|
| Activities undertaken directly £ 919 |
Support costs (see note 7) £ 51,696 |
2024 Total £ 52,615 |
|
| 2025 £ 791 |
2025 Raising funds £ 791 43,911 7,854 2,716 279 |
||
| 55,551 | |||
| 2024 Raising funds £ 1,045 35,221 6,409 3,097 5,924 |
|||
| 51,696 | |||
| 2024 £ 1,045 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
Page 8
Guru Nanak Gurdwara & Sikh Community Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2025
11. Tangible Assets
| Cost As at 1 May 2024 Additions As at 30 April 2025 Depreciation As at 1 May 2024 Provided during the period As at 30 April 2025 Net Book Value As at 30 April 2025 As at 1 May 2024 12. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 13. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 May 2024 £ 866,804 |
Land & Property Freehold £ 833,447 - |
Land & Property Freehold £ 833,447 - |
Fixtures & Fittings £ 81,600 560 |
Total £ 915,047 560 |
|---|---|---|---|---|---|
| 833,447 | 82,160 | 915,607 | |||
| - - |
64,052 2,716 |
64,052 2,716 |
|||
| - | 66,768 | 66,768 | |||
| 833,447 | 15,392 | 848,839 | |||
| 833,447 | 17,548 | 850,995 | |||
| Income £ 116,647 |
2025 £ - Expenditure £ (56,101) |
2024 £ 1,392 |
|||
| As at 30 April 2025 £ 927,350 |
|||||
| 866,804 | 116,647 | (56,101) | 927,350 | ||
| As at 1 May 2023 £ 773,944 |
Income £ 144,027 |
Expenditure £ (52,615) |
As at 30 April 2024 £ 865,356 |
||
| 773,944 | 144,027 | (52,615) | 865,356 |
- Related Party Disclosures
Page 9
Guru Nanak Gurdwara & Sikh Community Centre Detailed Statement of Financial Activities For The Year Ended 30 April 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts |
2025 Total funds £ 90,914 |
2024 Total funds £ 135,147 |
|---|---|---|
| 90,914 | 135,147 | |
| Other Other income HMRC EXPENDITURE ON: Raising funds Purchases Wages and salaries Rates Light and heat Water rates Repairs and maintenance Cleaning Insurance Printing, postage and stationery Telecommunications and data costs Accountancy fees Sundry expenses Depreciation of fixtures and fittings Bank charges NET INCOME |
25,733 | 8,880 |
| 25,733 | 8,880 | |
| 116,647 (550) (791) (1,423) (18,355) (5,482) (15,290) (3,361) (3,424) (721) (871) - (2,838) (2,716) (279) |
144,027 (919) (1,045) - (13,564) (6,607) (11,373) (3,677) - - (1,196) (1,392) (3,821) (3,097) (5,924) |
|
| (56,101) | (52,615) | |
| (56,101) | (52,615) | |
| 60,546 | 91,412 |
Page 10