ChaTIty registratlon number Charlty Registratlon Number 1070449
GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
PA￿al
H Thiara
A Ghuman
G Dhesi
K Sadhra
P Uppal
RAuila
B Johal
S Thind
SRai
H Malhi
BAujla
K A￿al
R Dass
S Chahal
B Tumber
A A￿al
Charlty number
1070449
Reglstered offlce
31 Mitchell Close
Belvedere, Kent
DA17 6AA
Indepentient ExamSner
HNS
Partnership
66-68 Singlewell Road
Gravesend.
DA117PW
Bankers
HSBC Bank
38 High Street
Dartford
Kent
DA11DG

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
CONTENTS
Page
Twstees report
Statement of Trustees responsibilities
Independent examinerfs report
Statement of finanaal activities
Balance sheet
Statemenl of cash Ilows
10
Notes to the financial statements

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
Guru Nanak Dutbar (Sikh Temple) is a charitable organization overseen by its Trustees. It was officially registered
with the Charity Commission on 8th July 1998, under Charity Number.. 1070449.
The Charity offers education and Iraining, provides overseas aid and famine relief. and engages in religious aciivilies.
The Charity supports children and young people, the elderly, individuals of specific ethnic or racial backgrounds, other
charitable organizations. and the general public It achieves this by offering grants to organizalions, providing human
resources, supplying buildings. facilities, and open spaces. and delivering various services.
The Charity operates from Belvedere. KenL
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's Igoverning documenll. the Charities Act 2011 and "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).
Objectlves and actlvltles
The objectives of the charity are summarised as follows..
A) ProviGing and maintaining a gurdwara in or near the town of belvedere for the Y￿rShIp of the Sikh religion and the
due solemnisation and performance of the rites of Sikh marriages and cremation according to the principles of the
Sikh religion.
B) Arranging daily and weekly congregations and celebrating principal Sikh festivals.
C) Teaching and educating young members of the Sikh community in the doctrines and practices of the Sikh religion
and their language
DI To advance religious education in accordance with the doctrine and principles of the Sikh faith by means of Sunday
schools and otherwise.
E) Providing opportunities for the wider community to understand Sikh religion and culture.
The objectives are set to reflect and presepie our faith and to aclively promote our faith wilhin the community Each
year our trustees review our objectives and activities to ensure they continue lo reflect our aims. In carrying out this
review the trustees have considered the Charity Commission's general guidance on public benefit and in particular ils
guidance on the advancement of reli9ion for the public benefit.
Activilies
Provide l arrange activities to advance the aims and objectives of the Sikh Religion Advance education of the local
community by assisting to teach Puniabi Language. provide l assist in the provisions of recreation I social activities to
improve life In the community To help elderly and others in need Provide l assist the hosl community to understand
the Sikh Religion and culture.
Public bener
The Trustees have paid due regard lo guidance issued by the Chanty Commission in deciding what activities the
Charity should undertake.
Volunlee
The volunteers and staff are involved in general management and core activities of the Chanly
The Board of Trustees would like lo acknowledge the tremendous efforts of the volunteers, staff and the many
supporters oflhe Chanly for their kind and generous donations as well as their continued support in helping the
Charity lo achieve its objectives.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance
Significant aclivilies and achievements against objectives
Activities for achieving objectives
The Charity continues lo attract an increasing number of followers each year. This year was no exception, with
many devotees attending the Temple and taking part in daily activities.
Guru Nanak Durbar continues to offer a wide and comprehensive program of activities during the year, which can
be summed up as follows.. -
Guru Nanak Durbar has provided for the local community during the year.
Facilitate diversity for the local police and council officers
Continued to provide facilities and free meals for elderly people.
Building works for the new building have commenced
Flnanclal revlew
In 2024, the Charity's generated total income from Donation and Gift aid amounted to £912,96912023 £841,668)
and expenditure totalled lo £1,494,954{2023 £166,929). The charity received other income of £13,031{2023.'
£15,813).
Income was more than resources expended in 2023, resulting in a deficit of £568,954 (2023 surplus £690,552). Total
Asset less Liabilities as at the year ended amounted to £3,159,84812023 £3.728.802).
The Charily's General Reserves brought forward were £3,696,589 giving General ReseNes carried forward of
£3,159,848. Restricted Reserves brought forward were £32,213 and carried forward of£0.
Charity's funds are being used In the short term for the runnlng of the Temple activities, together with improving the
facilities of the Temple, hence assisling in the furtherance of the Charity and supporting ils key objectives.
The Trustees are satisfied with the Charity's financial position at the year end.
Going concem
The financial statements have been prepared on a going concern basis as the trustees believe that no material
uncertainties exist.
Based on the charity's performance and the trustees confidence, the charity will have sufficient funds to continue to
meet its liabilities as they fall due for at least 12 months from the date of approval of the financial stalements and
therefore have prepared the financial statements on a going concern basis.
Reserves policy
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo be￿een one and three month's expenditure The Trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's
Current activities while consideration is given to ways in which additional funds may be raised. This level of reseNes
has been maintained throughout the year.
Reserves are also held to sustain operation when income generating activities are not feasible.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
M8jor risks
The Trustees have formally assessed business risks, and this has involved assessing the types of risk facing the
Charity, priorilising them in terms of Ihe potential impact and likelihood of occurrence, and identifying means of
mitigating the nsks. As part of this process the Trustees have assessed the adequacy of the Charity's Internal controls
and Ihe costs of operating particular controls relative to the benefits obtained.
A major risk identified is the charity's reliance on donations as a primary source of funding. To miligale this risk. the
Trustees are focused on diversifying funding streams, stfengthening donor relationships and with wider community.
Rlsk management
The Board of Trustees is responsible for ensuring effective risk management, and that intemal controls are in place
to appropriately manage the risk exposure of the Charity, in particular, Ihe Board of Trustees has considered..
the major risks to which the Chanty 15 exposed.,
the potential impact and probability associated with each risk.,
existing internal controls and accountability for them.. and
mitigating actions needed lo reduce each risk lo a level that Ihe Trustees considers to be acceptable.
All significant activities undertaken are subject to risk review as part of the initial project assessment and
implementation. The Board of Trustees reviews the major risks that the Chafity faces on a regular basis and controls
are established as appropriate.
Internal control
The Trustees have overall responsibility for ensuring that the Charity has appropriate systems of intemal controls
across the Charity
The key internal controls used by the Charity include-.
Formal agendas and minutes of all Board of Trustees meetings
Established organisalional structure and lines of reporting
Engagemenl of external professional advisors as and when necessary
Through the controls established for the running of the Charity, the Board of Trustees are satisfied that the major nsks
identified are adequately mitigated where necessary. 11 is recognised that the Controls established can only provide
reasonable but not absolute assurance that major risks have been adequately managed.
Plans for future perlods
The Charity is dedicated to strengthening ils relationship with the community through various programs that benefit
both devotees and the local population. Our plans include expanding the temple to accommodate more devotees and
enhance the overall experience.
Our core objectives focus on advancing the Sikh religion and improving community well-being. This involves
maintaining a gurdwara for worship and ceremonies, organizing congregational activities. celebrating Sikh festivals
and teaching the Sikh faith and Punjabi language lo younger generations. Additionally, we strive to promote Sikh
culture within the broader community. provide recreational and social activities. and offer support to the elderly and
those in need.
The Trustees conduct an annual review of the Charity's activities to ensure they align with our mission and meet
public benefit guidelines, ensuring ongoing progress in line with the principles of the Sikh failh.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structurei governance and management
The Charsty is controlled by its governing document (Charity constitution) . a deed of trust and constitutes an
unincorporated charity.
The Charity was registered on Ihe 08 July 1998.. Standard registration and is governed by its Constitution.
Appointed Trustees are responsible for the day to day operations of the Temple.
The aim ofthe charity is to Provide l arrange activities to advancelhe aims and objectives ofthe Sikh ReligionAdvance
education of the local community by assisting to teach Punjabi Language. provide l assist in the provisions of
recreation I social activities to improve life in the community. To help elderly and others in need Provide l assist the
host community to undersland the Sikh Religion and culture.
The Trustees who served during the year and up to the date of signature ofthe financial statements were:
P A￿al
H Thiara
A Ghuman
G Dhesi
K Sadhra
P Uppal
R Aujla
B Johal
S Thind
SRai
H Malhi
B Aujla
K A￿al
R Dass
S Chahal
B Tumber
A A￿al
Recruitment and appoinlmenl of Inistees
The Executive Committee is elected every two years by the members.The executive committee shall consists of no
less than 7 or more than 13 members of which up to 10 are elected and up to 3 co-opted
The Constitution allows the committee to co-opt further members.
The trustees who served dunng the year are listed under"Legal and Administrative Information"
Induclion of new Inistees
As part of their induction program, new Trustees are made aware of their responsibilities. This Includes an introduction
to the objectives, scope and policies of the Charity, the Charity Commission information on Trustees, responsibilities
and a copy of the Conslilution. Additional training is available to keep up wilh all new regulations concerning the
Charity's activities.
Organisalional slnjcture and Decision making
Decision making duties are carried out by the Trustees at their regular meeting. Other ad-hoc decisions are taken by
the Trustees with executive positions.
All major decisions Ihal have financial or staffing implications are made by the Board of Trustees. Salaries and other
running costs are agreed during various meetings

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Remunerntion policy
All Trustees are working as Volunteers and no remuneration is paid to any of the Trustees
The
stees report was approved by the Board of Trustees.
P A￿al
Trustee
27 November 2025

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with
applicable law and United Kingdom Accounts'ng Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each
financial year which give a 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 year.
In preparing these financial statements. the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent.
stale whether applicable accounting Standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will conb'nue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any
time the financial position of the Charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed They
are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregulantie

INDEPENDENT EXAMINER'S REPORT
TO TRUSTEES OF GURU NANAK DURBAR (SIKH TEMPLE), ERITH &
BELVEDERE, KENT
We report on the accounts of Guru Nanak Durbar (Sikh Temple), Erith & Belvedere for the year ended
31 December 2024 as set out on Pages 11 to 19.
Respective responslbllltles of the Trustees and Examlner
The Charity's Trustees are responsible for the preparation of the accounts. The charity's Iwslees
consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the
2011 Act) and thal an independent examination In needed. It is our responsibility lo examine the
accounts under section 145 of the 2011 Act and lo follow the procedures laid down in the general
directions given by the charity commission under Section 145151{b) of the 2011 Act and to state
whether particular matters have come to our attention.
Basls of Independent Examlner's report
Our examination was carried out in accordance with the general directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the Charity and
comparison of the accounts presented with those re¢ords.11 also includes consideration of any
unusual items or disclosures in the accounts and seeking explanations from you as trustees
concerning any suchmatters The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a "true
and fair view" and the report is limited to those matters set out in the statement below.
Independent examlner's statement
In connection with our examination, no matter has come to our attention..
which gives us reasonable cause to believe that in any material respect the requirements,
to keep accounting records in accordance with section 130 of the 2011 Act.. and
to prepare accounts which accord with the accounting records and comply withthe
accounting requirements of the 2011 Act have not been met.. or
to which. in our opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
HNS Partiiershlp
66-68 Singlewell Road
Gravesend
Kent
DA117PW
27 November 2025

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrl¢ted
lunds
2024
Resirfcted
funds
2024
Total
Unre5trlctd
funds
2023
Reslrl¢i•d
Totsl
funds
2023
2024
2023
Note
Income from:
Donations
Other Income
Total Sncome
Expendlture on:
Chantable activities
912969
912969
808427
15813
33241
841668
13031
13031
15813
926000
926000
824240
33241
857481
1462741
32213
1494954
154625
12304
166929
Total expenditure
1462741
32213
1494954
154625
12304
166929
Net Income and movement
In funds
.$36741
-32213
.568954
669615
20937
690552
Reconclllatlon of funds:
Fund balances at 1 January
2024
3696589
32213
3728802
3026974
11276
303820
Fund balances at 31
December 2024
31S9848
3159848
3696589
32213
3728802
The statement of financial activities includes all gains and losses recognised in the year. All income
and expenditure derive from continuing activities

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
BALANCE SHEET
AS A T31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
11
3,068,812
3,645,172
Current dssets
Cash at bank and in hand
103,381
90,517
Creditors: amounts falllng due wlthln
one year
12
12,325
6,887
Net current assets
91,036
83,630
Total assets less current Ilabllltles
3,159,848
3,728,802
The funds of the Charlty
Restricted Income funds
Unrestricted funds
13
14
32.213
3,696.589
3,159,848
3,159,848
3,728,802
The financial statements were approved by the Trustees on 27 November 2025
PA￿1
Trustee

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operatlng actlvltles
Cash generated from operations
18
737,006
729,498
Investlng actlvlties
Freehold Building Improvements
1724.162)
{674,337)
Net cash used In Investlng actlvitles
{724,1621
(674.337)
Net cash used In flnanclng actlvlties
Net Increaselldecrease) In cash and cash
equlvalents
12,844
55,161
Cash and cash equivalents at beginning of year
90,517
35,356
Cash and cash equlvalents at end of year
103,361
90.517
10

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policles
Charlty Informatlon
Guiu Nanak Durbar {Sikh Temple). Erith & Belvedere, Kenl is a Charity organisation registered with the Charity
Commission for England and Wales, Charity number.. 1070449. The registered office is 31 Mitchell close,
Belvedere, Kent DA17 6AA.
Principal activity is to Provide l arrange activities to advance the aims and objectives of the Sikh Religion
Advance education of the local community by assisting to leach Puniabi Language. provide l assist in the
provisions of recreation I social activities lo improve life in the community. To help elderly and others in need
Provide l assisl Ihe host community to understand the Sikh Religion and culture.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the Charity's Igoverning documentl, the
Charities Act 2011, FRS 102 'The Financia5 Reporting Standard applicable in the UK and Republic of Ireland"
("FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). The Charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements hav8 departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Slalement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical Cost Convention, modified to include certain financial
instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Golng concem
The charity is able to fund its operational costs and meet its Siabilities, through ulilisalion of existing cash
resources and with continued support from donations.
The Charity is therefore dependanl upon voluntary donors for continuing financial support
As at 31 December 2024, the charity's nel deficit was £568.95412023'. surplus £690,522). The chanty's total
assets less liabilities were £3,159,84812023.. £3,728.802).
Al the time of approving the financial statements. the Trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting In preparing the financial slatemenls.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslncted funds are subject lo specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial stalements.
Endowment funds are subject lo specific conditions by donors that the capital must be maintained by the
Chanty.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcies
(Contlnued)
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations and Gift Aid are recognised on receipt. other donations are recognised once the Charity has
been notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant 15 recognised at the time of
the donation.
Legacies are recognised on receipt or othejwise if the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a contingent
asset.
Interest an funds held an deposit is included when receivable and the amount can be measured reliably by the
charity. this is normally upon notification of the Interest paid or payable by the bank.
Rental income represents amounts receivable from rent charged lo for rooms at temple.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third
party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared
costs. including support costs involved in undertaking each activity. Direct costs attributable lo a single activity
are allocated directly to that activity Shared costs which contribute to more than one activity and support costs
which are not attributable lo a single activity are apportioned be￿een those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis oftime spent, and depreciation charges are
allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assels less their residual values over Iheir
useful lives on the following bases..
Freehold Land and Temple
Plant and equipment
Motor vehicles
2 % over the life of Ihe Temple - Building
250/0 Reducing balance method
25 /0 Reducing balance method
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of Its tangible assets to determine whether
there is any indication that those assels have suffered an impairmenl loss If any such indication exists, the
recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policles
(Continued)
Basic financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried al amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rale of interest. Financial assets classified as
receivable within one year are not amortised.
Basic financial liabilities
Basic financial Iiabililies, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value
of the fulure payments discounted at a market rate of interest. Financial liabilities classified as payable within
one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction
price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employee benellts
The cosl of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical accounting estlmates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparenl from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimatlon uncertainty
Useful economlc Ilves of tsngible assets
Management reviews Ihe useful lives and residual values of the tangible assets on a regular basis. During the
financial year, the directors determined no significant changes in the useful lives and residual values.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donatlons
Unrestricted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restrfcted
funds
funds
2023
2023
Totsl
2024
2023
Donations and gifts
912.969
912,969
808,427
33,241
841.668
Donations and gifts
Donalions
Gift aid
Other
709,968
203.001
709.968
203,001
713,932
51,006
43,489
44.517
758,449
51,006
32,213
(11,276)
912,969
912.969
808,427
33,241
841,668
Income from charltable actlvitles
Unrestricted
Fund
2024
Unrestrlcted
Fund
2023
Charitable Income
Rental income
Other income
12,600
431.
15,750
63
13.031
15.813

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charitable actlvitles
CharitableDepreclation
Expenditure
2024
Totsl
CharitableDepreclatlon
Expenditure
2023
Totsl
2024
2024
2023
2023
Dlrect costs
Staff cosls
Depreciation and
impaiment
Direct charitable costs
39,690
39.690
29,495
29,495
1308266
1308266
143,542
38,946
24,652
86,507
143,542
86,507
183,232
1308266
1491498
116.002
38,946
154,948
]#
Share of support and governance costs (see note 6)
Support
3,456
Governan
3,456
2,820
9,161
2,820
9.161
186.688
1308266
1494954
127,983
38,946
166,929
Analysls by fund
Unreslncted funds
Reslricled funds
186,688
115,679
12,304
38.946
154,625
12,304
186,688
13082&8
1494954
127.983
38,946
166,929
Support costs allocated to actlvllles
2024
2023
Legal & Accountancy
Administration
Governance costs
3.024
3,456
2,274
2,820
6,887
6,480
11.981
Analysed between:
Charitable Expenditure
6.480
11,981
Governance costs relate to payments to auditors for audit fees.
Management and administration felale to printing and stationery costs and bank charges.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movement In funds
2023
2022
The net movement in funds is stated after chargingl(crediting)'.
Fees payable for the audit ofthe chanty's financial statements
Depreciation & Impairment ofowned tangible fixed assets
6,887.
38.946
1300522
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
None of the Trustees (or any persons connected wth them) were reimbursed for expenses from the Charity
during the year.
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Priest
Employment costs
2024
2023
Wages and salaries
39,690
29.495
There were no employees whose annual remuneration was more than £60,000.
10 Taxatton
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Tangible flxed assets
Freehold Land
and Temple
Plant and
equipment
Motor
vehicles
Totsl
Cost
At 1 January 2024
Additions
Disposals
3,764.355
724,162
(9982501
64,860
15,500 3,844,715
724,162
(998250)
At 31 December 2024
3,490,267
64,860
15,500 3,570,627
Depreclation and Impairment
At 1 January 2024
Depreciation & impairment
169.190
289,770
24,135
10,181
6,218
2.321
199,543
302,272
At 31 December 2024
458,960
34,316
8,539
501.815
Carrying amount
At 31 December 2024
3,031,307
30.544
6,962 3,068,812
At 31 December 2023
3,595,165
40,725
9,282
3,645,172
12 Credltors: amounts falllng due within one year
2024
2023
Other creditors
12,325
6,887
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
32.213
(32,213)
Previous year..
At 1 January
2023
Incoming Resources
resources
expended
At31
December
2023
11.276
33,241
{12,304)
32,213
The Restricted funds relate lo specific donations received for the Temple's building fund

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and granls which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At31
December
2024
At 1 January
2024
Incomlng
resources
Resources
expended
General funds
3,696,589
926,000
1.462,741
3,159.84
Prevlous year:
At 1 January
2023
Incomlng
resources
Resources
expended
At31
December
2024
General funds
3,026,974
824.240
1154,625)
3,696,589
15 Analysls of net assets between funds
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Totsl
2024
At 31 December 2024:
Tangible assets
Current assetsl(liabililiesl
3,068.812
91,036
3.068,812
91,036
3.159,848
3,159,848
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current assetsl(liabililies)
3,645,172
51,417
3,645,172
83,630
32,213
3,696,589
32,213
3,728,802
16 Capltal commltments
2024
2023
Temple construction
1,250.000
2,000,000

GURU NANAK DURBAR (SIKH TEMPLE), ERITH & BELVEDERE, KENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Related party transactlons
There were no disclosable related party transactions during the year {2023- none)
18 Cash generated from operatlons
2024
2023
Surplus (Deficit) for the year
1568,9541
690,552
Adjustments for.
Depreciation and impairment of tangible fixed assets
1,300.522
38,946
Movements in working capital.
(Decreasellincrease in creditors
5,438
Cash generated from operatlons
737,OC
729,498
19 Analysls of changes In net funds
The Chanty had no debt during the year.
20 Comparallve Information
Comparative figures for the prior period have been reclassified to align with the current period's presentation
format. This reclassification ensures consistency and clanty in the financial statements.