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2024-12-31-accounts

Registered Charity Number 1071296

The United Sikh Association Guru Gobind Singh Gurdwara

Report and Accounts

For The Year Ended 31 December 2024

Guru Gobind Singh Gurdwara Report and accounts Contents

Page
Charity's information 1
Trustee's Report 2
Statement of trustees' responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Income and Expenditure account 8
Statement of total recognised gains and losses 9
Movements in Accumulated Funds 9
Balance sheet 10
Notes to the accounts 11
Detailed Statement of Financial Activities 16

Guru Gobind Singh Gurdwara Company Information

Trustees

Karenjeet Kaur Rajwinder Singh Gill Satnam Singh Gurjit Singh Balwinder Singh Bains

President

Mohinder Singh Maan

Secretary

Harcharan Singh Bains

Accountants

Sidhu & Co 4 Albert Road Queensbury Bradford West Yorkshire BD13 1PB

Bankers

Barclays Bank PLC 10 Market Street Bradford BD1

Solicitors

Avisons Solicitors Carter House 723 Leeds Road Bradford BD3 8DG

Registered office

Gobind Marg (Malvern Street) Bradford West Yorkshire BD3 9JN

Registered number

1071296

1

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2024

Introduction

The trustees present their annual report and accounts for the year ended 31st December 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 6 and comply with the charity's constitution.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31st December 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

Name, registered office and constitution of the charity

The full name of the charity is The United Sikh Association Guru Gobind Singh Gurdwara.

Date of formation 02 Septmber 1978 The Principal Office is Gobind Marg, Bradford, BD3 9JN Charity Registration Number 1071296 The telephone number is 01274 727938

A summary of the objects of the charity as set out in its governing document.

The charity is governed by its constitution and its main objects are:-

(A) To advance the Sikh religion.

(B) To advance education both generally and in the principles of the Sikh faith.

(C) To provide assistance to the poor and needy.

(D) To provide facilities for recreational and social activities.

(E) To run the Gurdwara according to the Constitution.

(F) To propagate Sikhism and Amrit Parchar.

(G) To educate generally in the principles of the Sikh faith, in the relevant language.

(H) To help the faithful who believe in the teachings of the Ten Gurus and the Guru Granth Sahib.

(I) To arrange events for the Sikh Sangat and others for the understanding of the mission and life histories of the Gurus.

(J) To organise events for the celebration of the birth anniversaries and commemoration of the martyrdom days of the Gurus and Sikh festivals.

(K) To arrange weddings and other ceremonies according to Sikh traditions (means Gurmaryada) and the laws of this country.

(L) To support organisations at local, national and international levels which promote harmony and understanding amongst different communities and faith groups.

(M) To support and promote charitable causes for helping the poor and needy around the world.

(N) To organise and encourage the young and the children to take part in Panjabi (Gurmukhi) classes.

(O) To provide day care facilities for the elderly and the disabled; creche provisions for the children under 5 and after school educational facilities in IT, English and Maths for the young aged 6-18 as well as education and training provisions for adults.,

(P) To provide information, advice and guidance and counselling on a range of matters.

(Q) To encourage and promote the elimination of all forms of discrimination.

2

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2024

Achievements and Performance of the Charity

  1. The charity is fulfilling its main object of providing a place of worship and other related activities for the local Sikh Community satisfactorily.

  2. Religious ceremonies are performed regularly on a daily and weekly basis

  3. Punjabi teaching school has approximately 150 students attending regularly.

  4. Religious dignitaries are encouraged to lecture or give performances on Sikhism.

  5. Provide day care centre facilities for elderly peoples.

Fundraising activities

The charity is financed by voluntary contribution by its members and visitors of the temple. The current year has been fairly successful in meeting its financial objectives in order to provide the regular services. The charity is also able to raise funds in form of gift aid rebate from HM Revenue & Customs.

Structure, Governance and Management Nature of the Governing Document and constitution of the charity

The charity is managed by the office bearers and committee members. The trustees do not take part in the management of the Gurdwara. All the real property of the charity is vested in the trustees and are responsible for the safe custody and conduct of all funds of the Gurdwara.

The methods adopted for the recruitment and appointment of new trustees

According to the contstitution the following considerations are appllicable for the appointment of trustees:-

1.) Five trustees are elected for a period of four years only by the general body of members.

2.) Out of total of five trustees at least one must be female.

4.) Each trustee must be a home owner.

5.) Each prospective trustee is required to pay non refundable nomination fee of £200. 6.) On the matter of general membership eligibility, only a person who has been attending the Gurudwara regularly for at least two years prior to date of current election will be considered for membership.

The organisational structure of the charity and how decisions are made.

The charity is governed by the Board of Trustees,which is responsible for the policies of the organisations. The trustees meet as frequently as necessary but at least once in two months and delegate the general management of the charity to the management committee. The management committee also meet regularly once every month to deal with routine administrative matters. All major decision are taken in conjunction with the agreement of the Board of trustees.

3

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2024

Financial Review

Policies on reserves

It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 6 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at least at this level throughout the year.

Principal funding sources and how expenditure in the year under review has supported the key objectives of the charity.

The Charity is financially sound and will be able to conduct its affairs in order to carry out its objectives for the foreseeable futures.

During the year the charity was sucessful in meeting its contractual obligations against both the comercial and flexible mortgages, and Interest free loans.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The financial statements are set out on pages 7 to 10. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities ( effective April 2008) , The trustees consider the financial performance by the charity during the year to have been fairly satisfactory.

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £570181 and net realised incoming resources of a capital nature of £139,663 making net overall realised incoming resources of £5,237,747.

The reserves at the year end after accounting for unrealised losses stand at £5,237,747.

A majority of the expenditure is spent on management and administration of the charity.

Specific changes in fixed assets

Changes in fixed assets are shown in detail in the notes to the accounts.

Capital expenditure during the year in respect of (1) land & building, improvments and refurbishments was £13,699 (2) Fixture, Fittings and Equipments was £41,797.

4

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2024

Solicitors

Avisons Solicitors Carter House 723 Leeds Road Bradford

Fountain House 4 South Parade Leeds, LS1 5QX

Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Karenjeet Kaur Trustee

5

Guru Gobind Singh Gurdwara Independent Examiner's Report to the trustees of the charity Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ende31 December 2024

I report on the financial statements of the Charity on pages 7 to 10 which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2007 , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005, revised in June 2008, under the historical cost convention and the accounting policies set out on page 11.

Respective responsibilities of trustees and examiner

As described on page 5 , the Charity's trustees are responsible for the preparation of the financial statements. The trustees consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is my responsibility to state , on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England & Wales under Section 43(7)(b) of the Act , whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination. An independent examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the financial statements , and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales (effective April 2005), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity.

We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , no matter has come to my attention :

1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act or of the Charities (Accounts and Reports) Regulations 2005 have not been met or

2) to which, in my opinion , attention should be drawn to enable a proper understanding of the accounts to be reached.

This report is in respect of an examination carried out under section 43 of the 1993 Act and in accordance with any directions given by the Commissioners under subsection (7)(b) of that section which are applicable.

Sidhu & Co Accountants 4 Albert Road Queensbury Bradford West Yorkshire BD13 1PB

The date upon which my opinion is expressed is :- 19 October 2023

6

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2024

Notes
Incoming resources
Incoming resources from generated funds
Voluntary Income
Activities for generating funds
Total incoming resources
Costs of charitable activities
Governance costs (Wages + Casual)
Total resources expended
Net incoming resources
before transfers between funds
Net incoming resources before
Other recognised gains and losses
Other recognised gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total Funds carried forward
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
557,889
-
557,889
659,025
12,054
-
12,054
6,010
569,943
-
569,943
665,035
303,987
-
303,987
293,852
126,293
-
126,293
97,845
430,280
-
430,280
391,697
139,663
-
139,663
273,338
139,663
-
139,663
273,338
139,663
-
139,663
273,338
5,098,084
-
5,098,084
4,824,746
5,237,747
-
5,237,747
5,098,084

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 10 as required by the said statement.

All activities derive from continuing operations

The notes on pages 11 to 18 form an integral part of these accounts.

7

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2024

Income and Expenditure Account for the year ended 31 December 2024

Turnover
Direct costs of turnover
Gross surplus
Governance costs (Wages + Casual)
Operating surplus
Surplus on ordinary activities before tax
Surplus for the financial year
Gift Aid Payments
Retained surplus for the financial year
All activities derive from continuing operations
2024
£
569,943
303,987
265,956
126,293
139,663
139,663
139,663
-
139,663
2023
£
665,035
293,852
371,183
97,845
273,338
273,338
273,338
-
273,338

The notes on pages 11 to 18 form an integral part of these accounts.

8

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2024

Statement of Total Recognised Gains and Losses for the year ended 31 December 2024

Excess of income over expenditure before realisation of assets
Profit per Profit and Loss account
Net Movement in funds before taxation
2024
2023
139,663
273,338
139,663
273,338
139,663
273,338

Movements in revenue and capital funds for the year ended 31 December 2024

Revenue accumulated funds
Accumulated funds brought forward
Recognised gains and losses before transfers
Closing revenue accumulated funds
Unrestricted Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
5,098,084
-
5,098,084
4,824,746
139,663
-
139,663
273,338
5,237,747
-
5,237,747
5,098,084
5,237,747
-
5,237,747
5,098,084
£
£
The notes on pages 11 to 18 form an integral part of these accounts. The notes on pages 11 to 18 form an integral part of these accounts. The notes on pages 11 to 18 form an integral part of these accounts.
Summary of funds **Designated Unrestricted ** Restricted Total Last Year
Funds
Funds
Funds Funds Total Funds
2024
2024
2024 2024 2023
Revenue accumulated funds -
5,237,747
- 5,237,747 5,098,084

TheProof line will autohide when the abovstatement of changes in resources applied- for fixed assets(2) for Charity- use is shown(2) in the notesto the accountsagree to the Balance Sheet

The notes on pages 11 to 18 form an integral part of these accounts.

9

Guru Gobind Singh Gurdwara Balance Sheet as at 31 December 2024

Notes
2024
£
The assets and liabilities of the charity :
Tangible assets
6
5,094,379
Total fixed assets
5,094,379
Current assets
Stocks & Work in progress
8,297
Debtors
7
4,820
Cash at bank and in hand
152,087
Total current assets
165,204
amounts due within one year
8
(21,836)
Net current assets
143,368
Total assets less current liabilities
5,237,747
Creditors:-
amounts due after more than one year
-
Net assets including pension asset / liability
5,237,747
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
5,237,747
Designated revenue funds
-
Unrestricted capital funds
Designated fixed asset funds
-
Total unrestricted funds
5,237,747
Restricted income funds
Restricted capital funds
Total restricted funds
-
Total charity funds
5,237,747
Karenjeet Kaur
Trustee
Approved by the trustees on 19 October 2025
The notes on pages 11 to 18 form an integral part of these accounts.
2023
£
5,060,964
5,060,964
8,546
1,990
246,575
257,111
(219,991)
37,120
5,098,084
-
5,098,084
5,098,084
-
-
5,098,084
-
5,098,084

10

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008 , and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.

The charity is entirely dependent on continuing donations, grants and gift aid rebates and as a consequence the going concern basis is also dependent on the continuing donations, grants and gift aid rebates.

Incoming Resources

Donations, grants and gift aid rebates are accounted for as received by the charity. Where funding is specifically for spending in a subsequent accounting period then the relevant portion is deferred and included within creditors. Incoming resources also includes income from the sale of publications and other items, and hire of kitchen and hall facilities.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting (revised June 2008) , issued by the Charity Commissioners for England & Wales .

Fixed assets and depreciation

Free hold properties are not depreciated as the trustees do not consider that there has been any impairment in value.

11

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2024

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to the Sharomani Gurdwara Parbandhak Committee, Amritsar, Panjab, India.

3 Surplus for the financial year
2024
2023
£
£
This is stated after crediting :-
Revenue Turnover from ordinary activities
569,943
665,035
and after charging:-
Depreciation of owned fixed assets
22,081
20,277
Rentals under operating leases
779
1,316
Legal & Professional fees
2,639
17,172

Funds belonging to the charity have been used for the purchase of insurance to protect the charity from loss arising from the neglect or defaults of its trustees,employees or agents, or to indemnify its trustees,employees or agents, against the consequences of any neglect or default on their part. The sum expended on such insurance was as indicated in the above schedule.

4 Statement that no expenses were paid to trustees or connected persons

No expenses were paid to trustees or persons connected with them.

12

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2024

5
Staff Costs and Emoluments
2024
2023
£
£
Gross Salaries
126,293
97,845
Numbers of full time employees or full time equivalents
2024
2023
Engaged on charitable activities
7
4
There were no fees or other remuneration paid to the trustees
There were no employees with emoluments in excess of £60,000 per annum
6
Tangible functional fixed assets
Freehold
Land and
buildings
Plant,
Machinery &
Vehicles
Total
£
£
£
Asset cost, valuation or revalued amount
At 1 January 2024
4,892,362
486,766
5,379,128
Additions
13,699
41,797
55,496
At 31 December 2024
4,906,061
528,563
5,434,624
Accumulated depreciation and impairment provisions
At 1 January 2024
-
318,164
318,164
Depreciation on revaluation
-
-
-
Charge for the year
-
22,081
22,081
At 31 December 2024
-
340,245
340,245
Net book value
At 31 December 2024
4,906,061
188,318
5,094,379
At 31 December 2023
4,892,362
168,602
5,060,964
7
Debtors
2024
2023
£
£
Prepaid expenses
4,820
1,990
Neither the trustees nor any persons connected with them have received any remuneration, either
in the current year or the prior year.
5
Staff Costs and Emoluments
2024
2023
£
£
Gross Salaries
126,293
97,845
Numbers of full time employees or full time equivalents
2024
2023
Engaged on charitable activities
7
4
There were no fees or other remuneration paid to the trustees
There were no employees with emoluments in excess of £60,000 per annum
6
Tangible functional fixed assets
Freehold
Land and
buildings
Plant,
Machinery &
Vehicles
Total
£
£
£
Asset cost, valuation or revalued amount
At 1 January 2024
4,892,362
486,766
5,379,128
Additions
13,699
41,797
55,496
At 31 December 2024
4,906,061
528,563
5,434,624
Accumulated depreciation and impairment provisions
At 1 January 2024
-
318,164
318,164
Depreciation on revaluation
-
-
-
Charge for the year
-
22,081
22,081
At 31 December 2024
-
340,245
340,245
Net book value
At 31 December 2024
4,906,061
188,318
5,094,379
At 31 December 2023
4,892,362
168,602
5,060,964
7
Debtors
2024
2023
£
£
Prepaid expenses
4,820
1,990
Neither the trustees nor any persons connected with them have received any remuneration, either
in the current year or the prior year.
5
Staff Costs and Emoluments
2024
2023
£
£
Gross Salaries
126,293
97,845
Numbers of full time employees or full time equivalents
2024
2023
Engaged on charitable activities
7
4
There were no fees or other remuneration paid to the trustees
There were no employees with emoluments in excess of £60,000 per annum
6
Tangible functional fixed assets
Freehold
Land and
buildings
Plant,
Machinery &
Vehicles
Total
£
£
£
Asset cost, valuation or revalued amount
At 1 January 2024
4,892,362
486,766
5,379,128
Additions
13,699
41,797
55,496
At 31 December 2024
4,906,061
528,563
5,434,624
Accumulated depreciation and impairment provisions
At 1 January 2024
-
318,164
318,164
Depreciation on revaluation
-
-
-
Charge for the year
-
22,081
22,081
At 31 December 2024
-
340,245
340,245
Net book value
At 31 December 2024
4,906,061
188,318
5,094,379
At 31 December 2023
4,892,362
168,602
5,060,964
7
Debtors
2024
2023
£
£
Prepaid expenses
4,820
1,990
Neither the trustees nor any persons connected with them have received any remuneration, either
in the current year or the prior year.
Plant,
Machinery &
Vehicles
£
486,766
41,797
528,563
318,164
-
22,081
340,245
188,318
168,602
2024
£
4,820
Total
£
5,379,128
55,496
5,434,624
318,164
-
22,081
340,245
5,094,379
5,060,964
2023
£
1,990

13

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2024

8
Creditors: amounts falling due within one year
Trade creditors
9
Analysis of the Net Movement in Funds
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
Net movement in funds available for future activities
2024
2023
£
£
21,836
219,991
2024
2023
£
£
139,663
273,338
(55,496)
(606,921)
84,167
(333,583)
**10 ** Particulars of Individual Funds and analysis of assets and liabilities representing funds Particulars of Individual Funds and analysis of assets and liabilities representing funds
Tangible Fixed Assets funds
funds
funds
Funds
£
£
£
£
5,094,379
-
-
5,094,379
Current Assets 165,204
-
-
165,204
Current Liabilities (21,836)
-
-
(21,836)
5,237,747
-
-
5,237,747
At 1 January 2024 £
£
£
£
Unrestricted
Designated
Restricted
Total
Tangible Fixed Assets 5,060,964
-
-
5,060,964
Current Assets 257,111
-
-
257,111
Current Liabilities (219,991)
-
-
(219,991)
5,098,084
-
-
5,098,084

14

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2024

Voluntary Income
Activities for generating funds
Costs of charitable activities
Governance costs
Unrestricted revenue accumulated
Analysis of movements in funds
Voluntary Income
Activities for generating funds
Costs of charitable activities
Governance costs
Funds at
Movements
2023
in
Funds
as below
£
£
-
557,889
-
12,054
-
(303,987)
-
(126,293)
f
5,098,084
-
5,098,084
139,663
as shown in the table above
Incoming
Outgoing
Resources
Resources
£
£
557,889
-
12,054
-
-
303,987
-
126,293
569,943
430,280
Transfers
Between
funds
£
-
-
-
-
-
-
Gains &
Losses
£
-
-
-
-
-
Funds at
2024
£
557,889
12,054
(303,987)
(126,293)
5,098,084
5,237,747
Movement
in funds
£
557,889
12,054
(303,987)
(126,293)
139,663

15

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2024

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

Incoming Resources
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Revenue Grants & Donations
Gift aid rebate
Total
Total Grants,Legacies & Donations Received
Other voluntary income
Sponsorship income
Total other voluntary income
Total Voluntary Income
Activities for generating funds
Shop income from sale of bought in goods
Temporary letting and licensing of charitable proper
Total of activities for generating funds
Total Incoming Resources
Costs of generating funds
Charitable expenditure
Management and administration costs
in support of charitable activities
Employee costs:
Training and welfare
Travel and subsistence
Motor expenses
Communal meals
Unrestricted Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
451,812
-
451,812
579,140
90,403
-
90,403
72,724
542,215
-
542,215
651,864
542,215
-
542,215
651,864
15,674
-
15,674
7,161
15,674
-
15,674
7,161
557,889
-
557,889
659,025
1,809
-
1,809
2,300
t
10,245
-
10,245
3,710
12,054
-
12,054
6,010
569,943
-
569,943
665,035
8,458
-
8,458
218
3,149
-
3,149
3,302
3,113
-
3,113
2,913
64,796
-
64,796
90,795
79,516
-
79,516
97,228

16

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2024

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

Premises Costs
Rates, water and service charges
Insurance
Light and heat
Cleaning
Premises repairs and renewals
General administrative expenses:
Telephone and fax
Stationery and printing
Events - Nagar Kirtan and Gurpurb celebrations
Information and publications
Hire of equipment
Health and safety costs
Advertising and PR
Bank charges
Sundry expenses
Professional fees in support of charitable activities
Legal & Professional fees
Depreciation of fixed assets used for governance
Total Support costs
Grants paid as shown in the detailed schedule
Unrestricted Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
22,531
-
22,531
17,560
13,788
-
13,788
12,090
80,272
-
80,272
70,845
5,997
-
5,997
6,599
62,017
-
62,017
31,714
184,605
-
184,605
138,808
2,949
-
2,949
2,602
825
-
825
724
1,300
-
1,300
2,460
6,027
-
6,027
4,538
779
-
779
1,316
655
-
655
357
430
-
430
200
1,489
-
1,489
2,084
192
-
192
266
14,646
-
14,646
14,547
2,639
-
2,639
17,172
22,081
-
22,081
20,277
24,720
-
24,720
37,449
303,487
-
303,487
288,032
500
-
500
5,820

Support costs for grants paid

Total Expended on Charitable Activities 303,987
-
303,987
293,852

Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work (including management and administration costs)

Specific governance costs
Salaries - Administrative staff
Total governance costs
126,293
-
126,293
97,845
126,293
-
126,293
97,845

17

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2024

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

Unrestricted Restricted Unrestricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2024 2024 2024 2023
£ £ £ £
A Detailed schedule of grants paid to achieve the objects of the charity
2024 2023
£ £
Grants to Institutions
Grants payable in furtherance of the charity's object 500 - 500 5,820
Total Institutional grants 500 - 500 5,820
Total of all grants paid 500 - 500 5,820

Appendices to the Statement of Financial Activities for the year ended 31 December 2024

The following appendices are attached to detail the activity analysis required by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

1. Analysis of Total Incoming & Outgoing Resources by Activity

2. Analysis of Total Support Costs by Activity

3. Analysis of charitable expenditure by activity

4. Analysis of grants made by activity

18