Charity Registration Number: 1089666
Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Report of the Trustees and Financial Statements
for the year ended 31 March 2025
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre
Contents
| Legal and administrative details | 1 | |
|---|---|---|
| Trustee'sreport | 2 to 3 | |
| Independent examiner's report | 4 | |
| Statement of financial activities | 5 | |
| Balance sheet | 6 | |
| Notes to the accounts | 7 | to 10 |
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Legal and administrative details
| Charity number | 1089666 |
|---|---|
| Principal address | 248 - 252 Moseley Road |
| Highgate | |
| Birmingham | |
| B12 ODG | |
| Trustees | Jindur Singh |
| Gurmukh Singh | |
| Shamsher Gola | |
| Opdush Singh | |
| Bankers | HSBC |
| 96 High Street | |
| Kings Heath | |
| Birmingham | |
| B14 7LD | |
| Lloyds Bank | |
| 36 - 38 New Street | |
| Birmingham | |
| B2 4LP | |
| Barclays Bank | |
| 161 High Street | |
| Birmingham | |
| B14 7LA |
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Trustees' Report for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 I January 2015).
Structure, Governance and Management of the Charity
The Trustees of the charity are listed below. The Board has the power to appoint additional Trustees, as it considers fit to do so. There shall be at least three Trustees. Every future Trustee shall be appointed by resolution of the Trustees passed as a special meeting.
Trustee Induction and Training
As part of the induction programme all the Trustees and the committee members are made aware of their responsibilities. This induction includes an introduction to the objectives, scope and policies of the charitable finds and Charity Commission information on Trustee responsibilities.
Objective of the Charity and principal activities
The Charity is governed by its constitution dated 25 September 2000 registered with the Charity Commission as a charity (1089666). The Trustees shall not hold the trust fund and its income upon trust to apply them:
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To provide a centre where the Sikh community can gather for worship;
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To celebrate various festivals according to the Sikh culture and;
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To provide facilities for Sikh weddings and funerals.
The charity has a Subscription Paying Membership who vote in Trustees. All the Trustees are Management Trustees and are in charge of the day to day running of the charity.
Development, activities and achievements
In line with the Charity's objectives, Guru Nanak Gurdwara Bhat Singh Sabha Community Centre continued to provide a centre for the community to gather for worship. Many festivals, weddings and funerals have continued throughout the year.
Future developments
In line with the Charity's objectives Guru Nanak Gurdwara Bhat Singh Sabha Community Centre will continue to provide the same services in the future.
Reserves policy
Having examined the circumstances facing the Charity and in response to the Charity Commission Regulatory Study entitled Charity Reserves, the Trustees consider that the reserves held are reasonable and will continue to be treated as unrestricted.
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Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, 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 Trustees are required to:
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate 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 2011. 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 irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory 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 material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 26 February 2026.
Jindur Singh Trustee
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre
Statement of Financial Activities for the year ended 31 March 2025
| Notes Income and Endowments from: Donations & Legacies 2 Investments 3 Total income Expenditure on: Charitable activities 5 Governance costs 6 Total expenditure Net income/(expenditure) for the year Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds 2025 £ 54,329 - 54,329 26,234 - 26,234 28,096 424,985 454,080 |
Restricted Funds 2025 £ - - - - - - - - - |
Total Funds 2025 £ 54,329 - 54,329 26,234 - 26,234 28,096 424,985 454,080 |
Total Funds 2024 £ 55,190 - |
|---|---|---|---|---|
| 55,190 | ||||
| 33,029 - |
||||
| 33,029 | ||||
| 22,161 | ||||
| 424,985 | ||||
| 454,080 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Balance sheet as at 31 March 2025
| Notes Fixed Assets Tangible Assets 8 Current Assets Debtors 9 Cash at Bank and In Hand Total current assets Creditors: amounts falling due within one year 10 Net Assets Funds of the Charity Unrestricted Funds Total Charity Funds 11 |
- 137,998 |
2025 £ 218,165 137,998 356,163 356,163 |
- 145,664 |
2024 £ 223,046 |
|---|---|---|---|---|
| 137,998 - |
145,664 - |
|||
| 145,664 | ||||
| 368,710 | ||||
| 368,710 |
Jindur Singh Trustee Approved by the board of trustees on 26 February 2026
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Basis of preparation and assessment of going concern
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 2015}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The trust constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s} of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings.
Tangible fixed assets
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Freehold premises 2% Straight line Furniture and fittings 25% reducing balance Computer equipment 33% reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
2 Donation and legacies
2025 2024 £ £ Donations 54,329 55,190
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Notes to the Accounts for the year ended 31 March 2025
3 Investment income
| nvestment income | ||
|---|---|---|
2025 |
2024 |
|
| £ | £ | |
| Deposit account interest | - | - |
4 Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31 March 2025.
Trustees’ expenses
There were no trustees' expenses paid for the year ended 31 March 2025.
5 Charitable activities
| Sermons and religious events Insurance Rates and water charges Light, heat and power Cleaning and waste management Repairs and maintenance Telephone and internet Legal fees Stationery and printing Motor expenses Depreciation |
2025 £ 3,701 2,200 2,088 10,485 487 1,350 392 - 650 - 4,881 26,324 |
2024 £ 2,228 2,200 2,269 10,486 432 0 634 9,186 - - 8,241 |
|---|---|---|
| 35,676 |
- 6 Governance costs
| Accountancy fees Independent examiners fees |
2025 £ |
2024 £ - - - |
|---|---|---|
| - | ||
| - | ||
| - |
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Notes to the Accounts for the year ended 31 March 2025
7 Staff costs
| Wages and salaries | 2025 £ |
|---|---|
| - | |
| - |
The average monthly number of employees during the year was as follows:
| 2025 £ - - |
2024 £ |
|---|---|
| - | |
| - |
No employee received emoluments in excess of £60,000.
8 Tangible fixed assets
| Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Land and buildings £ 380,140 |
Computer equipment £ 9,730 |
Furniture and fittings £ 58,581 |
Total £ 448,451 |
|---|---|---|---|---|
| - | - | - | - | |
| 380,140 158,645 4,430 163,075 217,065 221,495 |
9,730 8,968 191 9,159 572 |
58,581 57,792 260 58,052 529 789 |
448,451 | |
| 225,351 | ||||
| 4,881 | ||||
| 230,232 | ||||
| 218,165 | ||||
| 762 | ||||
| 223,046 |
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Guru Nanak Gurdwara Bhat Singh Sabha Community Centre Notes to the Accounts for the year ended 31 March 2025
9 Debtors: amounts falling due within one year
| Loan | 2025 £ |
2024 £ |
|---|---|---|
| - | - | |
| - | - |
10 Creditors: amounts falling due within one year
| Trade creditors | 2025 £ |
2024 £ |
|---|---|---|
| - | - | |
| - | - |
11 Analysis of funds
| Balance | Balance | |||
|---|---|---|---|---|
| at start of | at end of | |||
| the year | Income | Expenditure | the year | |
| £ | £ | £ | £ | |
| Unrestricted funds | - | - | - | - |
| General funds | 425,985 | 54,329 | 26,234 | 454,080 |
12 Related parties
There were no disclosable related party transactions during the year ended 31 March 2025.
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