Regislereé Company Number
04630683
Charity Number
1099336
Bhat Singh Sabha (Highgate)
Report and Unaudited Accounts
31 March 2025

Bhal Singh Sabha (Highgate)
Report and Accounts
Contents
Page
Charity and Company information
Trustees, Report
Ind8pendenl Examinèrfs r6POrt
Slalemgnl of Financial Aclivili&s
Slalemenl of Financial Activities IPievlous year comparisornl
8alance Sh&et
Not8S to th8 accounts
Schedule to the Sta18menl ol Financial Activities
Sch8dulg lo the Statement ol Flnancial Activities (Prevlous year comparison)
14
16

Bhat Slngh Sabha IHlghgate}
Reference and Administrative Details
Directors
Manjeel Singh
Jlndur Singh
Mahindarpal Singh
Pritpal Singh
Gurjit Singh Sangat
Gurcharn Singh
Mukhtiar Slngh
Sukhchain Singh
IR&slgned 6th Dec&mber 2024}
IAesigned 6th Dottèmbèr 2024}
Secretary
Vijay Punjab Singh Gola
Independent Examlner
Jasblr Ra
ACMA
BVSC Accountancy Servlce8
Blrmingham Voluntary Services Coun¢ll
Latham House
33.34 Paradlse Street
Blrmingham
B12AJ
Règlst8réd offlc8
256 Moselgy Road
Highgale, Blrmingham
81208S
Regl8tered number
04630683
Rogi$iér9d Charlty Numbèr
1099336

Bhat Singh Sabha (Highgate)
The report of the trustees for the year ended 31 March 2025
OBJECTIVES AND ACTIVITES
Main Activilies
The Iruslees confirm compliance with section 17 of the Charities Act 2011 regarding public benefit. W8
have referred lo the guldance contained sn the charity commission's general guidance on public benefit
when reviewing our aim and objectives and in planning our lulure aclivS1185. In partlcular, the Iruslees
consider how planned activities will Gonlribute lo tho aims and objectives they have s81.
Rl$k Management
The Iruslees actSvely review major risks, Including financial suslainabllity, building maintenance, and
compliance. Miligalion measuros inelud@ regular linancial monllorSng, Snsurance coverag8, and
goverNanGe oveisighl.
FINANCIAL REVIEW
Durlng the Ilnancial perlod, ulilisalion ol The Saffron Centres Facilities had somewhat improvèd on the
decline 8xparienc8d in the second hall ol the prevlous tlnancial year, however senlimenl was clearly
caulitsus partly due lo macro-econornlc laclors and uncertainly around expected government policy.
Total Income lor the year was £265,80012024'. £305,872), a decrease o113.10QA. Total ¢xpondllure was
£240,09712024'. £272,925), a decrease 0112,03%.
The year ended wllh a SL¢rplus 01 £25,70312024'. £32,947).
PLANS FOR FUTURE PERIODS
Continuèd èlltsrts are nèéded io &nhanc8 Ihg rasourcas and lacilllles the charity provldes, lo ensure Ihe
cantre remains a viable. suslalnable, and soughl-allgr communlly r8sourcÈ. To thls end. thè trustees and
senior management ol The Sallron Genlre are dedicated lo acliv8ly seeking opporlunllles aligned wllh the
charlty's aims and objecllv&s lo achleve this goal.
In particular, th& Iruslees alm lo secure fundlng for 8ss8nilal building upgrade5, Includlng bollgr
ieplacamenl, rend8rlng repalrs, and cosmetic improvements such as ngw chairs lor the conference room
lo attract new business, Energy elliGlenGy remains a long-lerm goal following an unsuccessful grant
applicalSon. Markellng ellorls continue, includSng updating the websile lo increase bookings.
Facllltles for recreotlon, lelsure tlm¢ o¢¢upallon In th¢ Intaro$t of Soelal wellare
Overall, there was a 14.66W• decrease in usage and turnover of £43,125 lor the conleience & meeting
room lacililies, bringing the lolal revenue lor the year lo £251,070. compared to £294.195 the prgviovs
year.
Givèn the macro-economic laclors slated above this decline Gomes as no surprise and is expgcled to
eonllnue Into the lorthcomlng flnancial year. However, whilst th8 overall turnover is down the overall
number ol bookings is relatively unchang¢d.
In the same period, the cenlres main suile, also used lor wedding receptions, engagemènts, birthday
parties and other su¢h privatè events, generated £13,375 In revenue 12024.. £55261, an increase ol
142.04Y..
Addillonalty, the centre's car parking facilities generated a nominal sum of £125 being ulilispd by a Itxal
church.

Bhat Singh Sabha (Highgale)
The report of the trustees for the year ended 31 March 2025
Name, registered ofllce and constllullon of the charity
Full name..
Bhat Singh Sabha (Highgatel
Date ¢1 incorporation..
8th ol January 2003
Company reglslralion number:
04630683
Charity number:
1099336
Dale charily registered..
9th ol September 2003
Charity registered offl¢e'.
256 Moseley Road, Highgal8, Birmingham, Wgst hrtidlands. 812 08S
Publi¢ Benèfit
The Iruslees conliim Ihat they have complied with the duty in Section 17 01 the Charities Act 2011, and
hav& r&lerred lo and taken due regard lo the CharSly Commission guidanc8 on PLtblic benelll and ¢on$idér
the charily's activities are lor the public benglil.
Nature of the Governlng Document and ttonstllutlon of Ihe charlty
Thg Charity is a charitable company Ilmiled by shares and was Set up on 8 January 2003. 1118 governed
by a Memorandum and Articles of Association.
The melhodg adopted for the recrullment 8nd appolntn19nt of n9W tru*t•8#
The Directors of the Company are also charity Trustees lor Ihe purposes of Gharily law and sil as a Board
on a regular basls.
Organlsatlonal structure and dèclslon maklng
The charity is managed by a Board ol Dirgclors who are also Trust¢&$. A CEO18 appolnled by the trustee5
10 administ8r day-to-day activities.
Pollcle$ on reserves
The Board annually reviews lh8 amount of ¥eserv8s that are required lo ensure that thèy ar& adequal@ lo
fullll our conllnuing obllgallons. The reserves that we have sel aside provide financial $labilily and th8
means lor the conlinualion ol our aclivilios.
Avallabllliy and adequacy ol assets of each of the lunds
The board ol Irusl&es is satlslled that the charl￿S assets in each fund are available and adequate lo fulfil
Its obligations In respect ol each fund.
Share Capltal
The company is limited by guarantee withoLs1 share capital.

Bhat Singh Sabha (Highgate)
The report of the trustees for the year ended 31 March 2025
Statemenl of Trustees. Responsibllltles
The Irusle?s (who are also the directors of the company lor the purposes ol company lawl are responsible
tor preparing Ihe Report of the Trustees and thè financial stal&menls in accordance with applicable law
and Unlted Klngdom Accounting Slandards (United Kingdom Generally Accepted Accounting Praclicel.
Company law requires the trustees lo prèpare financial statements lor each financial year which give a true
and fair view ol the slate ol affairs ol the charitable company and ol the incoming resoLJrces and
application ol resources, including the income and expenditure, ol the charitable Gompany for that p9ri0d.
In preparing those financial slalemeni$, th8 Irusleas are required lo:
s&l&¢l sultsble a¢countlng policie8 and then apply them consislenlly.
observe the methods and principles in the Charities SORP.,
make Judgements and eslimates that are reasonable and prudent.,
stalo wholher applicable UK accounting standards have been lollow8d, subject to any
materlal departures disclosed and explained in the financial slalemenls.,
prepare the financial statements on the going concern basis unless Il is inapproprlale to presume that
the charity will Gontinue in business.
Thè Irusiè85 arè r&sponsible lor keÈplng proper accountlng rècords whlch dSsclose with reasonable
accuracy al any lima the financial position ol the charitabl8 company and lo enable them lo ensure that the
financial slalemenls comply with the Companies Act 2006. They are al80 r&sponslbl8 loi safeguarding the
assets ol the charitable company and hence lor taking reasonable steps lor Ihe prevenllon and del¢Ction
ol fraud and other irregularilles. Thls report has b88n pr8pargd in accordan¢e with the sp&¢lal provlslong 01
Part 15 01 the Compani95 Act 2006 relating lo small companias.
Approvod by ordor ol the Board ol Trustees on 30th Oecember 2025 and slgned on ils behalf by..
Jlndur Slngh
DireGtor

BHAT SINGH SABHA {HIGHGATE)
Independent Examiner's Report
Independent Ex8mlner'$ Rèport to the trustee8 of BHAT SINGH SABHA IHIGHGATE)
I report lo the charity Iruslees on my examination ol the financial statements of BHAT SINGH SABHA
IHIGHGATEI for the yaar ended 31 March 2025.
Responsibilities and basi5 01 report
As the charity's Irusleeg ol the company land also Ils dlrectors lor the purposes ol company lawl you
are responsible lor the preparation ol the financial statements in accordance with the requirements ol
the Companies Act 20061'lhe 2006 Act.
Havlng satisfied mysell Ihal the Ilnancial slalemenls of the Char51y are not required lo be audited under
Part 16 01 the 2006 Aet and are eligible lor independent examination, I report in respect ol my
8xaminalion ol your charills linan¢ial slalemenls as carried out under se¢lion 145 01 thè Charities Act
2L111 I'lhe 2011 Act'l. In carrying out my examinallon I have followed the Dlreelions gSven by lh8
Gharily Commission under section 145151 Ibl ol the 2011 Act.
Independent 8xamln8r'8 ststem8nl
I have compleled my 8xaminalion. I can confirm that no material mallgrs have come lo my allgnllon In
conn8elion with thé examination giving me Cause lo believe..
accounting records wero not kepl in accordance with secllon 386 01 the 2006 Aol ', or
Ihg financial slalomenls do not accord with Ihoso rocords., or
Ihg financial sla18ments do not comply with thè accounting roquiremènls under secllon 396 01 Ihe
2006 Act other than any requirement Ihal th& financial Slalem&nls givg a 'lrua and lalr, view whi¢h
18 not a maller consldered a5 part of an Independent examinallon., or
the Ilnanclal slalemenls hav8 not been prppared in accordance wllh th8 methods and principles
ol the Slalement ol Recomm8nded Praclicg lor accounting and roporting by Gharilies appliGab19
lo charities pr&parino their accounts in accordance with the Flnancial Reporting Standard
applicable In the UK and Rèpubllc ol Ireland IFRS 1021.
I have no concerns and have come acr088 no olh&r mattgrs In connection wllh Ihg examSnallon lo
whlGh allenllon shc*uld be drawn in th1$ r8POrt In order lo enable a proper understanding C*1 the Ilnanclal
slalemenls lo be reached.
Jasbl
BVSC
Latham House
33-34 PaiaL4ise Street
Blmiln9ham
B1 2AJ
22 December 2026

Bhat Singh Sabha {Highgate)
Statement of Financial Activitles
incorporating an Income and Expenditure Account
for the Year Ended 31 March 2025
Current year
Unrestricted
Funds
2025
Current year Current year
Restricted
Total Funds
Funds
2025
Prior Year
Total Funds
Noles
2025
2024
In¢ome & Endowments
Contract8, Gran18 & Donations
265,800
265,800
305,872
Total Incomo
265.800
265,800
305 872
Expendlturt
Exp8ndilur8 on charitable aclivilie8
240,097
240,097
272,925
Total èxpèndltur¢
240,097
240,097
272,925
Nei In¢om6 for th8 year
25,703
25,703
32,947
Transfers between funds
Net Income aftsr trnn$fer$
25,703
25,703
32,947
Net movement In funds
25,703
25,703
32,947
Re¢on¢lllaiion of funds:.
Total funds brought forward
1,917,017
1,917,017
1,884.070
Total funds carrled forward
1 942 720
1942 720
1917017

Bhat Singh Sabha (Highgatel
Comparalive Statement of Financial Activities
incorporating an Income and Expenditure Accounl
for the Year Ended 31 March 2024
Current yoar
Unreslrlcted
Funds
2024
Current y8ar Current year
Prlor Year
Restrlcted
Totsl Fund$ Total Funds
Funds
2024
Notes
2024
2023
Income & Endowments
Contracts. Grants & Donallons
305,872
305,872
262,556
Totsl Income
305,872
305.872
262 556
Expanditur•
Expendllure on ¢harllable act1vlll&8
272,925
272,925
202,839
Total 9xp&ndlture
272 925
272.925
202,839
Net Incomo for thè year
32,947
32,947
59,717
Transfers b8lw88n funds
10
N•1 Income afior Iron$fer$
32,947
32,947
59,717
Net movement In fund9
32,947
32,947
59,717
Reconclllatlon of funds:.
Total funds brought forward
1,884,070
1,884,070
1.824,353
Tolal funds Carrlgd forward
1917017
1 917017
1.884 070

Bhat Singh Sabha (Highgalel
Balanee Sheet as at 31st March 2025
Company Number
7263077
Note
2025
2024
Flxed ¥$sel8
Tangible assets
rotglllxed&ss¢t$
2 157.055
2,157.055
2,161,319
2.161,319
Current assets
08blors
Cash al bank and in hand
Totalcurrent asset8
22.223
42,042
64,265
30.865
39,353
Cr•ditor$'.
amounts due wilhln one year
163,9391
1110,2551
N¢t¢urrent 8ssel$
326
14Q,0381
Totele8sets It58 curr￿tIl¥bIlltl0$
2,157,381
2,121.281
Cr*dltor$'.
amount$ due 01101 moro Ihan on• ye
214.662
204.264
Prov181on• tor Il•blllll¢$ and
¢h8rge$
Nel asset8
1942.720
1 917017
rh• lund* of th• ch•rlly.
UnM¥irlcltd Incomc* funds
Unreslrlcted accumula18d lundB
Unroslrl¢lecJ revgnue accumulated funds
Dislonaled funds
Tol•l unre$trl¢tod fund$
10
1,942.720
1,917,017
10
1,942,720
1.917,017
Ae8trloted Funds
10
Totsl ¢harlty lunds
1917017
The L4reclors are 88tl8118d that Ihe charltable compBny was 8nllll8d to exemptlon Irem the oouiremeni ￿ obtain an au¢lt undgr
Section 477 of Ihe Companie5 Act 2006 and Ihal no member or members have requi￿ the company 10 obtain an gudil of 11$
accounls IDr Ihe year in question in ac¢Drd4nc? ￿th $e¢lion 476 of the A¢1. HO￿ver, in a¢¢ordanc8 vAlh secllon 145 ol Ihe
Charilles Act 2011. the accounts have been examlned by an Independent ExaMIner￿0¥e report appear8 on pag8 7.
M?rnb8rs hav8 not rBquireLI the cornp8ry lo obtain an audit wilh Section 476 of th8 Aci.
Tha dlreclors acknowladg8 thelr respon8ibl1l￿eS lor complsdng the requlr8m8nls ol thé Companles Aci 2006 Yllh re9PeCt to
8ccounllng records and th8 preparat￿n ol account8.
Th8 accounts have been prepared in accoFdancg wlh the provi$ion$ in P1rf 15 01 Ihe Companle$ Act 2006 appli¢abl& to
companies subj8cI lo lh8 5rnall coThpanie5' regime and in ac¢ordan¢e wilh the Finantial Reportino Standar(I lor SmaW8r Enlilie8
lefte¢tive April 20081.
S*ned
Jlndur Slngh
Dlre¢tor
Appr¥ved by lh& Board ol Yrusie8$ on 30 D8c8mbÈr 2025

Bhat Slngh Sabha (Hlghgalel
Not&s to tho AceoL5nts
for the Year Ended 31 M8r¢h 2025
1 General Information
Bhal Singh Sabha (Highgalel is a chariiabk company regi$iered anLI d(Mnl¢ileLI In ENdland. Its re￿$tered Of￿¢8 Is 256
Moseley HDarJ, Highgate, BlrmlnghaTh, 81È OBS.
2 AccoLtnllng pollcleB
Bas1$ off prwrallon ol the a¢count$
The financial slaiemenls ol the Charitable company, whlch Is a publk b&nelil enllly undgr FRS 102, h8ve been prep8r8d in
accordance with the Charllles SORP IFRS 1021 'Accounling and Reporting by Charili83.' Stal8ment ol R£ctsmm6nd$d
Pracli¢e 8ppli¢able lo Charities prgparing Ihfjir account$ in accordance wilh the Financial Reporting standard applleabl& In the
UK ancl Republlc ol Ireland IFRS 1021 lellective 1 January 20151., Finanelal Reptrrtlng Siandard 102 The Flnanci21 Reportlno
S18ndard 8pplkab(8 In thg UK and Republtc of Ir8land' IhB CDmP8nle5 Acl 2006.
Bhal Singh S8bha IHighgalal rnèets Iht d•linllion ol a publ1¢ benefit onlily undtr FFIS 102. Ass&ls and Ilabilities are initially
recognlsed al hlstorleal cost or transaciion value unless othe￿Ise slated In the relevam accounlng polS¢y.
Tlw flnancial slatèmanls ar• prosented In £ Sterllng, Ils funcllonal currency ancl rounded to the nearest £.
Accounllnq ¢onvontlon
The Ilnanclal slalemenls are prepaied, or¢ a golno concern basis, under the hlstorical cost convgnlion a¥ modili8d by Ihe
r8valualion ol fr88hold14nd and bulldinlls and lixed assai lnvè51rnen￿.
In¢omlng Resovr¢es
All income 1$ r8cognSsed in thg 8talemgnt ol flnanclo1 act￿￿11?$ once Ihg ¢hArSly ho$ eniit18m8nl 10 thè funds, It Is probablè that
tho Incom8 wlll bo rocolvod and tho amount can be rneasurecl r8llably.
0•18rr•d Incom•
In accordanc& wlth the SORP giants received In advance and specilied by the donor as ielallng lo 8p9¢1fic accounting
perlods or allemallve1y whl¢h are suble¢t to ¢ondS1ions whl¢h ar¢ still lo be m81, and whlch aro outslde the control DI thè
ch8rily or wher8 11 is uncertaln whether the conditions can or will b8 met, are delerred on an 8cciuals basss lo Ihe period to
whi¢h lrtay rèlaiè. Sueh dtslèrrals are shown In the noies 10 lh6 aceounis and Ihe sums Involved ar& shown as ¢r8dllors In th?
accounts.
R￿nItIon ol Ilabllltles
Liablllii&s are recognised as expendhvre as soon as Iher& is a legal or conslruclive obllgAtlon commlttlng the charily lo ihal
expendiluie, il is probable Ihal a Iranslor ol economic benelils will bs ￿QUI￿ in s?Illemenl and the amount ol th? oblioalion
can be measured reliably. Expendllure Is accounlad for on an ?ccru81s basis and has bèèn ela8silled undèr rttsadings thai
aggrogalo all cost rolalod lo the calegory. Where costs eannoi b8 dlrectly altiibuted lo parlicu5ar headings they have been
albcat8d lo aGtivi1185 on a basls conglsl•nl with thè us• ol r¥seur¢8S.
Grants awa¥ded are Included in Ihe slalemenl ol linanclal actlvilies when approved by th9 tru$tsas and #gr¢￿ %thth Iha
re¢lpl8ni. Th8 value of grants unpald at year 8nd 58 accrued. Grants oller8d subject to CDndlllons whlch h8V8 nol b88n
at the yoar 8nEI data af8 noted as a comrnllment bul nDI accrued as eKpendllur8.
Flxeda858ts and d8precl8tlon
Depreciation has been provid8d at Ihe following rates ITh order lo write oll the as88ls11888 their e51imal8d i•sithal valuel over
Ih?ir g¥1imaled useful economic lives.
Vehi¢l98
Fixtures, fitlirys, tools and equipment
25% roducing balonc8
25Vo reducin9 balance
Pension Coslg
Th& charitable company op8faies 8 dèfinèd caniribution pènslon sehème. Conirfbutl￿s payable to the charitable compony's
pension schem8 are chargsd lo th8 Statsment of linanci￿ activiti85 in th8 p8riod to which ihey r6lAt8.
2 Accountlng pollcles (contlnued?
T8x8tlon
As a regi81ered charfty. the Company 18 exenyl from income and ¢orpora¥on lax to IIE exlonl Ihat ils Incotne arKI gaills arB
8ppli¢able lo chaiitthe purposes onty.

Bhal Slngh Sabha (Hlghgatel
Nolas to tho Accounls
for the Year Endèd 31 Mareh 2025
Flnance and operatln9 leases
Renta15 payable in respect of operaliJg 19ases wh?re substantially all Ib0 benelils and rlsks ol ownership remain with the
lossor are charged lo Ihe Slalemenl ol Financial Aciivilies as Incurred.
Funds $lrueturo polley
The charity maintain8 a geneml unrestricted fund which repre5ent5 funds which Aro expendable at the discretion ol the
trustees In furtherance ol Ihe ot*lecls ol the charSly. Such funds may be held in ordgr lo finance both working Capital and
capilal invesimenl.
Re$trie18d luThJs havè b88n prtiwded to the tharlty for particular purposes, and 11 Is the pollcy ol the board ol trustees to
carelully the rnoTrltorthe applicatk)n ol th058 lunds In accordancB with the resirlcllons ￿&¢Ba upon them.
Th8r$ 1$ no formal pd¢cy of Ifansfer betweon lunds or on the allo¢81ion ol lunds to éesiwaled lu￿1$, other than Ihat
de$￿Ibed above.
Any othèr propos￿ transfèr betsvegn funds woukl ba consldered on the particularelrcumstances.
Flnan¢lallnsIrum￿1S
The charily only has basic financi￿ a88eis and liabiliiies ol a kind thai qualify as ba$1¢ lin8ncial Instruments. These arè
InllSally iecognised al transacllon vahte and 3ubBequenlly rngasured at Ihelr selllemenl valuo.
3 Wlelt tsurplus lor th• Flnènelal Yèar
2025
2024
Th1$ 1$ 81Otad •ftèr chArglng
Depreclation ol owned flxed assets
Ronlals under oporaling leasos
Reportlng Accounlani18es
Fund Audil fe89
4,489
26.659
4,002
4.397
34.118
3,531
4 Expenses pald to tru$te•g or p?Mong ￿nneCt&d wlth Iru8tses
2025
2024
The aggreoale amount ol &xpenses p￿d lo Iruslees was
4 D•fèrr8d In¢omlng Aèsoureèts & Rètsorvès. Unrè8trl¢l•d Fundi
Openlng
Delerral$
Released
from prloi
y•arJ
Recelved
less released
In y•ar
Werred
ot ygAr ond
Banqueting Deposlls
Totol
3.628
3.1)JO
1,?50
2025
2024
Thgs8 ￿￿OrraI5 &rg included in cr•dltors
Th8 deferred incorne includBd in cr8ditor8 relate to th058 depDSit8 h8ld lor p?riods subsaquonl Io tha accounting year end.
5 Staff Co¥t$ and Emolumenl$
2025
2024
Gross Salaiies
P£n5ion ¢05ts
111,883
1.25¢
113.133
124,347
124.46e
Numbers ol tull tlme employees or lull tlme equlvalents
Engaged on charitablè aclivilias
2025
2024
16
16
There were no emJoyees ￿1￿ emoluments in ex¢e$6 ol t50.000 per annum
io

Bhal Slngh Sabha {Hlghyal&)
Notes to the Accounts
for the Year Endod 31 March 2025
6 Tanalble Ilxed assets
EqLElpment
A¥¥gt cost valuatlon or revBlued amount
Al 1 Apiil 2D24
Disposals
Addltions
At 31 March 2025
2,266.f15
225
2.266,340
A¢¢umulated depre¢l8tlon and Imp8lrment prov181on8
Al 1 Apill 2024
Disposals
Charge lor th8 year
Al 31 March 2025
104.796
4,489
109.285
Net book valu8
Al 31 Mareh 2025
Al 1 ApDI 2024
2,157,055
21613f9
7 DebloTS
2025
2024
Trade debtors
Olh&r Debtors
Prèpaid ¢xpèns•$
20,278
28,920
1.945
1,945
8 Cr8dllors.' amountu falllng du• wllhln on• y•or
2025
2024
8ank k)ans and overdralls
Trade ¢reditoi$
Accrued exponses
Obllgaiion9 under financ& l&ase and hlr6 purcha8• contracts
PAYE and Nl
VAT
Olher taxes
Unpaid P¢nslon Conlrlbullons
D8fgrrgd Incgmg and granlB In #thane8
43,729
1,187
3,372
3,$19
1,232
8,471
84.594
5,607
3,755
3,519
1,741
7,351
572
1,878
60
3,628
110,255
9 OpofAting L•i$o$
2025
2024
The lulure minimum lease payments lor operating leases whlch gxpir8'.
within ono 10 live years
ovef liva years
11.757
IS,Q46
11,757
15,046
10 Partlcular5 of Indlvldual Fund8 and 8n8lyg18 Ot 888ets and Ilabllltl88 repre8entlng funds
At 31 March 2025
Unreslrlcted
fund8
R88lricted
funds
Total
Funds
Fixed Assels
Currenl A$¥el
Cyrrenl Liabi5ilies
Lotw Torm Liabilities
Provisions forcharges
2,157,055
64.285
163,9391
1214,6621
2,157,0S5
64,265
163,9391
1214,6621
1,942,7f9
1.942,719
li

Bhat Singh Sabha {Highgatel
Notes to the Accounls
for th8 Yèar Endèd 31 March 2025
Al 1 Apll 2024
Unrèslrlcted
funds
Restrlcted
lund$
TotBI
Fund8
Fixed Assets
Current Assels
Currènt Liabilities
Long Term Liabilities
Provisions lor chargè$
2.161,319
70,218
1110,2551
1204,2641
2.161.319
70,218
1110,2551
1204,2641
1.917,017
1,917,017
Th• Indlvldual funds Included above •re:.
Funds al
2024
MovernentB
In Funds
as below
Transl8rs
Funds at
2025
lund$
Restricted Fvnd
Unreslricled Designated Fund
Unr?51ricted Fund
1,917,017
1,917.017
25.703
1,942 720
1942,720
Analy618 ol movemonlg In fund8 as Shown In th¢ t•ble •bove
In¢omln¥
Aesource8
Outgolno
R8SOLir¢•$
Accrwgd
Ineom•
Mtsvèntent
In lundg
Rè$idelad Fund
Unfeslrlcled Deslgnated Fund
UnTeslrlcl&d Fund
240,097
240,097
2S,703
10 Partleulara of Indlvlduil Fundg gnd an8lyg19 ol a6g&t$ and Ilabllltles r•pr06entlng fund4
(conllnueé)
Comparatlve Y•ar
FundB al
2023
Movèment
In Fund$
as below
Transf8r$
Betwe8
funds
Funds at
2024
Resliicted Fund
Unr&slri¢iod Designaled Fund
Unre8trict8d Fund
1,884 070
1,884,070
1,917,017
1,917,017
32,947
Amlysls of movemnis In funds 89 ghown In the table abovo
Incoming
Resourcos
Outgolng
Resources
Ae¢rued
Ineomè
Movement
in tunds
ReslriclÈd FUTh
Unresirlcted Designaled Fund
Unrestricted Funcl
305,872
805 872
272,924
272 924
32,947
He$lri¢ted Fund
R8Stricled fund8 are donations lo a charily th8t rnusl b8 used for a sp8cilic Pu￿$? dèfin£d by the (bnor and cannot be us8d
f(K general purpDSaS.
Uniestrictsd Deslgnated Fund$
Llnresiricted rnoney earM￿k￿ lor a $peclflc purposa by Irustees.
12

Bhat Singh Sabha {Hlghgatel
Note5 to the Accounts
for th8 Y￿r Endad 31 March 2025
Unre8irl¢ied Funds
Unreslrleled funds are freely usable by trustees lor any ¢haritabLg Ixjrposg.
11 Share Capital
Thè charlty is incorporated under th8 Companies Acts and 18 limit8d by gu8rant88, 6&ch mèmber having undertaken to
contribute $u¢h amounts not exceeding one pDund 88 may b¢ r¢qurEd in th& event ol the company being wound up whil$t he
or sh8 IS Still 8 mémber or within one year Ihereaff&r.
13

Bhot Singh Sabha IHighgatel
Schedule to thè Statement of Financlal Actlvltles
foy Ihe Year Ended 31 March 2025
siatu* of thi& sehtdult to siatÈmèniaf FlnaneTral Aciivhles
Thi$ schedulè is an inirin$iepart of Iha accotsnts req￿red to compty wllh th& 2008 Revlslon ol Ihe Staierneat ol Flecommended Praclke lor
Attouniing RÉportlng lssu&d byihè Chariiy Commlssionois for En9larnd & Wales. revlsed June 2008. How8ver, il Ss not a part ol the
Sktuloryacco￿tts rwU{r￿ under Ihe provisK)n8 011￿ Comparies Act 2006 In r8laiiorJ lo Incosporal8d chaillles.
Unro8lthcled
Funds
202S
Regtrlcted
Tolal
Furbd&
2025
Prlor Period
Totil Fund$
2024
2025
lftcomlhF Resource& cf • Re¥enue Niturè
BanquBllng Sullg Hiie
Car Part Fewonuo
Caleflno Incom8
Conference Suile Hire
Equlprnenl kllrfj lor MB811Trg Rooms
Méèiinu Room Hlro
18.375
125
48.488
154.781
9.963
37.836
264 569
13.37S
125
48,488
154,781
9.963
37.83B
264.56
5,526
5,375
250
141,175
40
152,7ao
305 Q96
Olh8r Income
1.231
1.231
775
TOMI Voltsthkry Incom•
289 800
265.800
305.872
suppon cosi8 of ¢harllabl• aotlvltl•8
Dlrecl $upport oo$ts
aross wages and 5alarlpB. chaiilabb arfvlb5
114.680
27.104
141784
114.680
27.104
141.784
124.4166
34.9D7
159 373
Indlr•¢l •mploy• co¥t•
Trainlng ano welfare
638
638
638
638
553
563
Pr•mls•8 Co$t•
Ughl and heal
Ralos
In¥ur4n
R*pAlrg, malnienane• Ind
Clèaning
26,659
4,638
2,916
11,253
26,659
4,638
2.916
11,253
34,118
1,362
3,160
14,SSS
14

Bhat Singh Sabha IHighgatel
Schedule to the Statement ot Flnanclal Actlvltl88
for the Year Ended 31 March 2025
Status ot Ihls Schedule to Iho Stal8menl of FlnDnrlal A¢llvlllo5 ¢ontlny8d
Unrèsiit¢18d
Funds
2025
Rostrl¢l•d
Funds
202S
Total
Fund
2025
Prlor Pevlod
TDtal FundB
2024
Gon•r•I8dmlnlstr4tl￿ 8xponW¥.'
Telephone and lax
8a(1 debl wrilp oll
Sofiwar8 and IT Co*s
Dry ¢￿anIng
Ad¥ert15ing and PA
Loan and HP inl¢rest
Equlweni E*pons&
Tr4vèI and subsi$ien
Bank ch8rgcs and Sniere81
Motor 8XPODSeS
Sta￿￿9ry, prinllno &Dd poslao•
Retuse Collection
oneral oNlcD w5t6
1,225
1,225
6,252
2,409
2.S11
2,231
17,437
3.102
2,409
2.511
2,231
17,437
3,102
2,368
3.099
2.728
17a87
864
459
6,2?3
739
1,324
459
6.223
7Sg
1,324
56
509
6,023
1.150
4,201
2,615
3B.701
Proles$Aornl lees Insupporl olchorllabl•a¢llvltli$
Consul￿nCY le65
L•o81 and prolo$knnal I￿$
2.963
0thor$upport oo$l$
DepreciaiK)n of &55p18 Used lor ch8rilabl¢ puFpoi¢s
Lo$s I (Prtsllll opi dlAptssal tsl asset$
4,489
4,489
4.397
1.423
89
Gov•mance oosl$
Tru$lees' expenBes
Accountan15 Feos
E%8mlnaiioth F80
Ganeral Govein8ne8 C0818
Fund Audil Fees
4,002
400
4,002
400
3,$31
600
Total Support Coili
240 097
240 097
272 925
Tot•1 E%p•nd•d on Charllablo Acllvltl•
240 097
272 925
15

Bhat Slngh Sabha IHlghgat81
Schedule to the StateTnent of Flnancial Actlvltles
comparative lor the Year Ended 31 March 2024
ststu8 ol thls 8chedulè to Ihe siatemeni ol Fln•n¢141 A¢llvlll¢
$ch8dul8 Is an 1ntrfnS￿ part ol the accovnis reqvlred to comply vAlh the 2008 Revisioft of Ihfr Siaiemeni ol Recommended Pracii¢È foi
A(XDuTrliny Bnd fiewrting issued by lh8 Chariiy ComMiS510ners lor England & WalÈs, rèvls&d Jur￿ 20)8. How6V6r.111s nol o part ol the
siaiJiory accounts 16qulred under th6 provisions ol Iho Cofflpanle5 Act 2006 In ielalvJn to incorporaied Charities.
Ut)r081rlcted
Funds
2024
Rgstrlcted
Furtd8
2024
TotBI
Fund8
2024
Prlor Pedod
Toial FundB
20Y
Inoamlng Rèsourc88 018 Revenue Nalur•
Barrfjueiino Sull8 Hire
Gar Park Revenue
Ca19nng Incorne
Conl8r8nce SuilB Ftirè
Equipment Hlte lor M68lhg Rooms
Moellno Aoom N518
5,526
5,375
250
141,175
5,526
5.375
250
141.375
40
152,730
305 096
17,948
19.638
224,413
152.730
305 096
Other Income
775
775
557
Tot•1 Volunl•ry Intsom•
30$ 871
282 SS6
Suppprt ¢0gt6 of ¢harltpblw ocllvltle#
Dlr•ei support ¢08ts
Gro$5 wages and 6alarle8 charll8bl8 8Ctlvllles
Dkacl cost$
124,466
124,466
34,907
159 371
94,813
169,373
124105
Indlr¢¢l vmploy¢• ¢081
Tralnlng and w¢118ro
55?
553
663
663
718
716
Premlses Co$li
Llghl 4nd hoal
R818S
InsurAnoe
8p&lis, m8lnl8nan¢o and r8n•wais
34,118
1,362
3,180
14,553
34,118
1.362
3,180
14,SS3
17.736
8.499
3,820
6.512
16

Bhat Slngh Sabha IHighgate}
Schedule to the Statement of Finaneial Activitiès
Compar#tive for thè Year Ended 31 March 2024
Sl•lu$ ol Ihl$ Schedule to the siatsmetht Of Finaneial Aellvltlas contlnuad
Unreslrtcled
Fund
2024
A¢strlct9d
Funds
2024
Total
Funds
2024
Prlor Porlod
Total Fur05
2023
GenerailldmlRl8irètive é%pène6&.'
Telephone and fax
Bad d8bl wrlt& off
Softwarfr and IT Cos18
Dry Gfeaning
Advertislng and PR
Loan and HP inioio81
Equlweni Exp8nse
Tra¥&l and 8ub81sience
Bath charg85 and Inl8res1
Motor e%pgn888
S141KJnery, printing and po£Mg
Reluse colthlion
Gen8ral oNIc8 mnn5ng costs
8.262
6252
5,174
1,696
2,002
2.112
2.910
10.055
1,439
126
427
700
627
1.826
2.S60
2.36B
3.099
2.728
17,387
884
84
509
6.023
2,368
3.099
2,726
17.387
864
84
509
8,023
1,150
4,201
4.201
2,815
47,294
47.294
Prol•$slon41 In*ypportolch3rltJbl••ellvlllo
Consul￿￿ttY lèès
Legal ard ¥018slonal1è8$
1,069
1.069
3,608
3,608
Oth•r$￿ppQrI ¢¢•l$
Dapreclalion ol assèis used loi ¢harbiaLle purpos8$
Lo6$1 IProlill gn dl$poAal ol a8Be
4,397
4,397
1.423
1,791
Governonco ¢osls
Trv8lee8' exp¢nsQg
AccouniÈni& F808
Examln81ion Fae
GenoralOovorMnc• CoJl$
Fund Audll Fees
3,531
3,531
600
55
Tot•1 Support ¢o•t$
272 926
202 839
Total Expondod on ¢hwillwbl¢ Actlvlll¥$
272 929
272 92
202 B39
17