REGISTERED CHARITY NUMBER: 1097065 Report of the Trustees and Unaudited FillAncial Statements for the Year Ended 31 March 2025 for TEMPLE BABA BALAK NATH JI EK HAI MALAK Brindleys Limited 2 Wheeleys Road Edgbaslon Birniingham West Midlands B15 2LD
TEMPLE BABA BALAK NATH JI EK HAI MALAK Contents of the Fin4neial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner'5 Report Statement of Financial Activilies BAlance Sheet Notes to the Flnancial Statements 5 to 10 Detsiled Statement of Financial ActiTrities
TEMPLE BABA BALAK P4ATH JI EK HAI MALAK Report of the Trustees for the Year Ended 31 March 2025 The trustees preseni their w)ort iiith the fUnCIal statements of the elwit! for the year ended 31 March 2025. The Mislees have adopted the provisions ot Accounting and Rep)rting b!, ChaTiti¢s: Statement of Recommen(kd Practice applicable to cl)arittes PTepariDg thwr accounts in aCcord8C Mryth the FIn8la1 Reporting S-tat¥lard applicable in the UK ÈrLd Republi¢ of Ireland (FRS 102) (effective l J8nvarv 2019). Governittg document The chatity is controll¢d b)" its governing drtwnenL a deed of tn constitutes an incOr)ted chTty. REFERENCE AJD AI)MINISTRATIVE DETAILS Registered Cts•rity number 1097065 Princip41 addre55 48 Somerset Road Handsworth Birni•am West M'dlands B20 2JD Trustees Ranjit Singh Ji- Chair Kaur. Trustee Hmrynder Kaur. Trustee Sukhjinder Singh. Tmstee Indepettdent Exxmlner Kulwinder Singh Chaw]a F.C.C.A. Brindlevs Limiknj 2 w1cle>S Road Edgbaston West MidlaNIs B15 2LD Approvd bv order of the EK>ard of tTUStees on 29 Janwi 2026 and signed on its behdf bv: *iq Bhagat Ranjit Sll)8h Ji- Trttee Page I
Independent Exminer'$ Rert to the Trn$tees of Temple Baba Bal&k Nath Ji Ek Hai Malak Independent examiner's rert to the tn15tees of Temple Baba Balak Nath Ji Ek Hal Malak I reRX)rt to the charitS' Intee8 on m! ewDination of the accounts of Temple Baba Balak Nath Ji Ek Hai Malak (the TnL%t) for the ended 31 MaTch 2025. Responsibilities and basis of report As the charity bu8tees of the Tft you 8re responsible for the preparation of the accoutts in accon18¢ wilh th¢ requirements of the Charities Act 2011 Cthe Act). E rew)rt in respect of my examination of Jhe Trusvs a¢Unts Carri out Section 145 of the Act and in canymg out my examinatton I have followed all applicable Directions given b). the Charity Commission under Section E45(5Xb) of the A¢t. Independent examiner's ststement I hai'e wmpleted my aMinatiO I CODfm that no matfflial matrs hae come to my attention in rctiOn with the examinatton giNin8 me cause to believe that iu any terial r¢sct.. accounting re£oFds were not kept in respect of the TnTSt as required by Section 130 of the ACL or the accounts do TX)t 8c¢ord IlK)se records. OT accounts do not compli". with the applicable tequirements concem1 the fonn and Content of accoutLts set out in the Charities (Accounts and Rewrts) Regulation% 2008 other than any requireD]eut that the ac¢outrts ve & and fair N'kew Mthich is not a inatt¢r ¢onsider&l as part oran &xaminatioEL I haitre no concen7s aryl have come across no other matters in connection with examination to leh attention slv)uld draiw in this reFth in order to enable a prOr unde• of the accounts to Ix reached. win Sll1chaW1a F.C.C.A. Brindleys Limital 2 Wheelevs Ro Ed8baston BinDin8ham West Midlands B152LD 29 J8nuaTr 2026 Page 2
TEMPLE BABA BALAK NATH JI EK HAI MALAK .Statement of Financial Aetivities for the Year Ended 31 March 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROI Donarions and legacies 32,391 30,508 Investment income 16 14 Totsl 32,407 30,522 EXPENDITURE ON Charitable actiiTrties Wages Heat Light Telephone Expenses Depreciation charges Insurance Security expenses Groceryl catering expenses Water Rates Accountancy charges 14,580 14,603 1,170 5,727 1,477 541 6,071 14,040 13,150 571 5,785 1,462 282 2,689 688 720 720 Total 44,889 39,387 NET INCOME/(EXPENDITURE) (12,482) (8,865) RECONCILIATION OF FUNDS Total funds brought fonvard 307,075 315,940 TOTAL FUNDS CARRIED FORWARD 294,593 307,075 The notes forni part of thes¢ financial statements Pag¢ 3
TEMPLE BABA BALIK NATH JI EK HAI MALAK Balance SItt 31 Ma 2025 2025 Uttre5tricted fulld 2024 Total Notes FIXED ASSETS Tangible assets 171J17 177,044 CURRENT ASSETS Cash at bank and in 125.436 131,471 CREDTfoRS Amounts failll¥ due thiti ODe year io (2,1&I) (1,440) NET CURRENf ASSETS 123276 130,031 TOTAL ASSET& LE&S CiIRR LL4BILrrIES 294J93 307,075 r4ET ASSEIB 294593 307,075 li UntriCted fimd5 4,$93 307,07) TOTAL FUNDS 294,593 307,075 The fir}ala brtatements were approved by the B0d of Ttitstees and autlM)ris&l for i&8ue OTh 29 J8nuary 2026 aTrl were signed on its behalf by". Bha8at Ranjit Singh Ji- Tntstee The notes fom partof fll)ancial statements Page 4
TEMPLE BABA BALAK YATH JI EK HAI NLAK Notes to the Financial Statements for the Year Ended 31 MAr¢h 2025 ACCOUNTING POLICIES Basls of preparing the financial statements The fmancial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accoidance with the Charities SORP {FRS 102) 'Accounting and Reporting by Chariti¢s'. Statement of Recommended Practice applicable to charities preparEng their accounts in accordance with the Financial Reporting Standard appliLable in the UK and Republic of Ireland {FRS 102} (effective l January 2019),, Financial Reporting Standard 102 Thc Financial Reporting Standard applicable in the UK and Republic of llreland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All Income is recognised in the Ststement of Financial Activities once the charity has entitlement to the nds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditwe, 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 accounted foi on an accruals basis and has been classified under headings that aggregate all cost related to the ¢ategory. Where costs ¢annot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl life. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted ndS can be used in accordance with the charitable objectives at the discretion of the trste¢S. Restricted funds can only be used for particular r¢stri¢ted purposes within the objects of the charity. Restrictions arise when specified by the donoT or when funds are raised for parti¢ular restricted purposes. Further explanation of tbe nare and purpose of each nd is included in the notes to the financial statements. DONATIONS AND LEGACIES 2025 2024 Donations 32J91 30,508 Page 5 ontinued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Notes to the Financial Statements- continued for the Year Ended 31 March 2025 INVESTMENT INCOME 2025 2024 Deposit account interest 16 14 CHARITABLE ACTIVITIES COSTS Support Losts (see note 5) Costs Totals Wages Heat Light Telephone Expenses Depreciation charges Insur&nce Security expenses Grocery/ cateIing expenses Accountancy charges 14,580 14,60J 1,170 5,727 1,477 541 071 14,580 14,603 1,170 5,727 1,477 541 6,071 720 720 44,169 720 44,889 SUPPORT COSTS Governance costs Accountancy chargcs 720 TRUSTEES, REMUNERATION AND BENEFITS There were no tntees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ¢nd¢d 31 March 2024. Trustees, expenses There were no trnstees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employ¢es dwing the year was as follows". 2025 2024 Employees No employee5 r¢ceived emoluments in excess of £60,000. Page 6 continued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Notes to the Finaneial Statements - eontinued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 30,508 Investrnent income 14 Total 30.522 EXPENDITURE ON Charitable activities Wages Heat Light Telephone Expenses Depreciation charges Insurance Security expenses Groeeryl catering expenses Water Rates Accountancy charges 14,040 13,150 571 5,785 1,462 282 2,689 688 720 Total 39,387 NET INCOMEI{EXPENDITURE) (8,865) RECONCILIATION OF FUNDS Total funds brought fonvard 315,940 TOTAL FUNDS CARRIED FORWAIU) 307,075 Page 7 continued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Notes to the Financial Statements - eoThtinued for the Year Ended 31 March 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST Ai l April 2024 and 31 March 2025 274,897 25,640 300,537 DEPRECIATION At l April 2024 Charge for year 99,013 5,495 24,480 232 123,493 5,727 At 31 March 2025 104,508 24,712 129,220 NET BOOK VALUE Ai 31 March 2025 170J89 928 171J17 At 31 March 2024 175,884 1,160 177,044 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 2,160 1,440 MONYMENf IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 307,075 (12,482) 294,593 TOTAL FUNDS 307,075 {12,482) 294,593 Net movement in nds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 32,407 (44,889) (12,482) TOTAL FUNDS 32,407 {44,889) (12,482) Page 8 continued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ii. MOVEMENT IN FUNDS- continued Cotnparatives for movement in funds Net movemenl in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 315,940 (8,865) 307,075 TOTAL FUNDS 315,940 (8,865) 307,075 Compardtive net movement in funds, included in the above are as follows.. InLoming resources Resources expendcd Movement in funds Unrestricted funds General fund 30,522 {39,387) (8,865) TOTAL FUNDS 30,522 (39,387) (8,865 } A curren¢ year 12 months and prtor year 12 months combined position is as follows." Net movement in fimds At 31.3.25 At 1.4.23 Unrestricted funds General fund 315,940 {2l,347) 294,593 TOTAL FUNDS 315,940 (21,347) 294,593 A current year 12 months and prior year l2 months combined net tnovem¢nt in funds, included in the above are as follows.. In¢oming resources Resources ¢xpended Movement in funds Unrestricted funds General fund 62,929 {84,276) (21,347) TOTAL FUNDS 62,929 (84,276) (21,347) Page 9 ontinued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Notes to the Financial Statements - continued for the Year F.nded 31 March 2025 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 10
TEMPLE BABA BALAK NATH JI EK HAI MALAK Detailed Statement of Financial Activities for the Year Ended 31 March 2025 2025 2Q24 INCOME AND ENDOWMENTS Donations and legacies Donations 32J91 30,508 Investment income Deposit account interest 16 14 Total incoming resources 32.407 30,522 EXPENDITURE Charitable activities Wages Water rates Insurance Light and heat Telephone Gioceryl catering Security Freehold property Fixtures and fittings 14,580 14,040 688 1.462 13,150 571 2,689 282 5,495 290 1,477 14,603 1,170 6,071 541 5,495 232 44,169 38,667 Support Costs Governance costs Accountancy and legal fees 720 720 Total resources expended 44,889 39,387 Net expenditure (12,482) {8,865) This page does not forni part of the Statory financial statements Pagell