DASMAIS SINGH SABA
GURDWARA BHATRA
FINANCIAL STATEMENTS
& ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
Charity Registration Number: 1102805
CARSTON ETL
Cliartered Accountants
I, Floor, Tudor House
16 Cathedral Road
Cardiff
CFII 9LJ

DASMAIS SINGH SABA GURDWARA BHATR
FINIINCIAL STATEMENTS
YEI AR ENDED 31 MARCH 2024
CONTENTS
Details
Charity's Administrative Details, its Trnstees and Advisors
Chai'Èty's Objectives and Activities
Achievements and Performance
Financial Review
Plans for Future Periods
Strncture, Govemanee and Management
Independent examiner's report
Receipts and payments account
Statement of assets and liabilities
10
Notes to the accounts

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The trustees present their report and the unaudited financial statements of the company foi the year
ended 31 March 2024.
CHARITY'S ADMINISTRATIVE DETAILS, ITS TRUSTEES AND ADVISORS
Charity name:
Dasmais Singh Saba Gurdwai"a Bhatra
Charity registration number:
1102805
Principal address:
97-99 Tudor Street, Riverside, Cardiff, CF I16AE
Charity's Trustees:
The registered trustees who served the charity during the year and since the year-end were as
follows:
Mr Arnariite Singh
Mr Gurmeet Singh Deepak
Mr Waleti Singh Balkar
Mr Hardheal Singh Bhatti
Executive Committee=
The Trustees have delegated the day-to-day management of the Charity to its Executive Committee.
In 2023-24 the executive function was undertaken by the following elected committee members..
Chairn]an
Assistant Chairman
Secretary
Assistant Secretary
Treasurer
Assistant Treaswer
Jathedhar
Assistant Jathedhar
Registr￿.
Mi Amarjit Singh Chobdar
Mr Kala Singh Bhakar
Mr Gurmeet Singh Deepak
Mi" Waleti Singh Balkar
Mr Raipal Singh Lehri
Mi" Upkar Singh Jungi
Mi Ranjeet Singh Lakhpathi
Mi Rajinder Singh Panna
Mr Rashpal Singh (Bhat)
Name and Address of Advisors:
Bankers:
HSBC Bank (Canton Branch)
259 Cowbridge Road East
Canton
Cardiff
CFII 9TN
Independent examiner:
Farzana Ahmed FCCA
st
Carston ETL, l Floor, Tudor House
16 Cathedral Road
Cardiff - CF I19LJ
The Chaiity lias not applied for any 'non-disclosure dispensations, and all administrative details
required to be reported have been included.
Although the Charity is not subject to statutoiy audit, in-line with best practice all relevant
inforniation under the heading ' Charity's Administrative details, Trustees and Advisors, has been
included.

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANNUAL REPORT (eoiitiiiued)
YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
The Charity's main aims and objectives for the year are set out below.
Charity's Objects: To advance the Bhatra Sikh culture and religion, in accordance with the
teachings of Shri Gurn Granth Sahib Ji, and to celebrate Sikh religious
festivals. To meet the welfare, educational and capacity building needs of the
Bhatia Sikh community in Cardiff, and more generally for the benefit of the
Bhatra Sikli Community within the United Kingdom.
Charity's aims & objectives:
The Charity has the following key aims and objectives".
l. To build on the work done by the Ch￿Ity'S founding members in 1955 by advancing the Sikh
religion and culture within communities of Cardiff and Wales.
2. To support the Bhatra Sikh community in good tiines and in times of need by providing help.
support and guidance on matters affecting thein and/or their families.
3. To welcome new members to the Charity once they become eligible for membership and to
provide advice and guidance so tliat over time they are equipped to put themselves fonvard
for election to the Executive Committee oi. anyone of its sub-committees (succession
planning).
4. To make the Gurdwara (Sikh temple) available for adults and children of Wales for religious
con(rregations, prayers, and to accominodate educational and research trips to the Gurdwara,
so that these groups can learn abolit the Sikh i"eligion, its practices and teachings.
Charity's Strategies & Activities:
Significant activities:
l. To perform the neceSs￿Y religious sennons and prayers on a daily basis as required by the
Sikh religion.
2. To hold regular (weekly as a ininimuin) gathering of the congregation to further advance the
teachings of the Shri Guru Granth Sahib Ji.
3. To celebrate the 5 maln Gurpurbs (Sikh religious festivals) each year.
4. To facilitate (and undeitake) birth, engagement, maiiiage and iemembrance ceremonies as
required.
5. To celebrate the Sikli new month, full-moon, New Year and any other key event within the
Sikh calendar e.g. Bandi Chhoi Divas.
6. To ensiire the propel- iipkeep of the building and all facilities incliiding, cleaning, Inaintenance
and repair on a voluntary basis, so far as is reasonably practicable.
7. The teaching of the Punjabi language and traditional Indian musical instruments.
Whilst the Charity occasionally applies for grant assistance with specific initiatives, this is not
consÈdered to be a material actAvity of tlie Charity.
The Charity does not make any social or programme related investments.
The Charity is entirely run on the basis of volunteering, except for the services of the Head Priest.
No payments are made to eitlier the Charity's Trustees or its Executive Committee. All tlie
activities outlined above were undertaken by volunteers during the year in question.
Although the Charity is not subject to statutory audit, in-line with best practice all relevant
disclosuies required under the heading 'Objectives and Activities, have been included.

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANNUAL REPORT (continued)
YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
The Charity's Achievements and Perforniance for the year is set out below.
The Charity continued with its regular Sunday services, in addition to additÈonal services to meet
the needs of the Bhatra Sikh community and the local coinmunity as and when required.
The Charity celebrated all the religious Sikh festivals in accordance with the Sildi religious
calendar. Additional services and celebratory events, such as Akhand Paats were held throughout
the year.
The Charity continued to host various educational and culturally inforniative visits from local
schools and South Wales Police.
The Charity also liaised with various organisations to arrange outreach programmes to assist them
witli their diversity recruitment strategy and equality, diversity and inclusion policies. By way of
example, the ch￿"Ity and Executive Committee liaised with the Judiciaiy to assist witli its outs.each
programme. This involved aii'anging visits to the Gurdwara from Judges and to work with the
Judiciary to arrange work experience for members of the community.
The Charity celebrated its 35-year anniversary. This involved holding a special prayer service and
holding various events, Èncluding an Akhand Paat during the course of the year to celebrate this
auspicious event. This took considerable planning and investment from the Charity and Executive
Committee.
The Charity also welcomed a handful of new members duiing the year in line with its rules &
regulations (as set out in the Charity's governing docLiment its 'constittition"). It is hoped that in
time the new members will take an active role in the n￿nIng and athninistration of the Charity's
aff&irs.
The Executive Committee regularly kept members infoiThed of developments on a regulai" basis via
ernail, WhatsApp messages and announceinents at the end of the regular weekly service.
The Executive Committee met on a regular basÉs to discuss Gurdwara business and ensure the
C11￿"1ty is perfoiming in accordance with objectives and aims.
The Executive Committee has continued to review its finances and forecasted income and
expeiiditure as part of its prudent financial management aiid planning. The Executive Committee is
satisfied that it has sufficient cash balances in place to meet both its immediate and medium-tenll
financial commitments.
Fundraising activities:
dui.ing the year.
There were no material fimd raising activities planned or undertaken
Investment performance:
The Charity does not have any investments which require their
perfonnance to be monitored with a view to generating a minimum re￿rn.
Although the Cliarity is not subject to statutory audit, in-line with best practice all relevant
disclosures required under the heading 'Acliievements and Perfonnance,, have been included.

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANNUAL REPORT (copilipiuedj
YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
A review of the Ch&rity's financial position and associated policies are set out below.
Financial position and policy on Reserves: The Charity's financial performance for the
year was satisfactory. The charity had net receipts of £25,474, compared with net resources
expended in the piior year of £16,704.
Reserves are maintained to fuither the objectives of the Charity whilst giving due regard to the
level at which the Charity sets its annual meiiibership subscriptions. In 2023-24 the level of
membership subscription increased slightly from the previous year.
The reserves are also maintained as part of the Charity's prudent planning for fUl￿e
significant events, namely the renovation of the langar hall (please see Plans foi Future
Periods below).
Free reserves at 31 March 2024 were £83,953 (2023 £58,479).
Deficits: No fLmds of the Charity were in deficit at any time during the year or at the year-end.
Principal funding sources to deliver key objectives: 90/0 of the Charity's income was rental
income from the flat, 170/0 from new membership fees, around l % from hiring out the Janj
Ghar, with the remaining 73 /0 beillg i'eceived in donations for various p￿poses.
Investments policy and objectives: The Charity is aware of the need to maintain a balance
between geneiating adequate retums on its balances and exposing Chaiity's fiinds to
unnecessary risk. Excess funds were held in a HSBC deposit account and interest amounting
to £98 was eamed during the year, which equated to less than l % of the total fundiiig. The
position leg￿"dIng interest eained in the various HSBC accounts has since been reviewed and
the necessary changes will be made.
Although the Charity is not subject to statutoiry audit, in-line with best practice all relevant
disclosures required under the heading 'Financial Review, have been included.
PLANS FOR FUTURE PERIODS
The Charity's plaiis for the future are to ensure that its key &ims and objective continue to be met
through its planned activities. The Charity's finances and financial resilience will be kept under
regular review to that there are sufficient resources in place to iiieet it short and medium costs and
liabilities.
Subject to the above, the Charity is planning to cary out the renovation and modemisation of the
ground floor langar hall. This is a likely to be an extensive renovation project and the Charity has
put in place prLident financial management controls tlirough the introduction of a 'Specific
Renovation Reserve, to meet the costs of the work that will be carried out in the very near future.

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANNUAL REPORT (eoiiÉiiiued)
YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND IIIAINAGEMENT
Details of the Charity's Strllc￿re, Governance and Managerneiit aLTangements are set out below.
Governing document:
The Charity's governing document is its constitution. The
Chaikty is an unincorpoi'ated association.
Appointment of Trustees:
The airn is to re-elect Trustees every five years. Anyone from
withill the Charity's membership can put themselves fonvard for election.
Policies & Procedures:
Trustees are giveii an induction booklet on their appointment,
wliich sets out theii. role and responsibility, as well as details of tlie Charity's rules and
regulation. Additioiial training is arranged where this is specifically requested.
Organisational Structure:
Decision making powers are delegated to the Executive
Committee within an agreed framewoi'k, wliich includes the need for some decisions to be
ratified by the General Committee. All decisions (other than those foi" which the Trustees
have a statutory responsibility to fulfil) are delegated to the Executive Committee.
None.
Wider Charity netwoi'k:
Related Parties:
None.
The key risks identified by the Charity include:
(l ) Annual election of the Executive Committee.
(2) sec￿1ng the services of a qualified piiest
(3) Ensuring all matters relating to the safe running of the Charity are managed and fulfilled. In
particular, the practice of electing the Executive Committee durino an open election. Any
member whorn wishes to be elected to the Execiitive Committee must firstly be proposed
and seconded. Once this has been done, an open vote by the members is taken to confinn
the placement of the nominee to tlie Executive Committee. The Executive Committee is in
place for a period of 12 montlis.
Although the Charity is not subject to statutory audit, in-line with best practice all relevant
disclosures under the heading ' Structure, Governance and Manageinent,, have been included.
FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS
The Charity does not hold any funds as Custodian Trustee on behalf of others.

DASMAIS SINGH SABA GURDWARA BHATRA
TRUSTEES ANIYUAL REPORT (coiitiiiued)
YEAR ENDED 31 MARCH 2024
TRUSTEES, RESPONSIBILITIES STATE11￿￿T
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements
in aceordaiice with applicable law and United Kingdoin Accounting Staiidards (United Kiiigdoin
Generally Accepted Accounting Practice).
The law applicable to charities in EngI￿ld & Wales requires tlie trustees to prepare financial
statements for each financial year which give a trne and fair view of the state of affairs of the
charity and of the incoming resources and application of resoui'ces of the charity foi. that pei'iod.
In preparing these financial statements, the trustees ale reqiiii'ed to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP 2019 (FRS 102).
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed.
prepare the financial statei]]ents on the going concern basis unless it is inappropriate to
presume that the charity will continiie in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the cliarity and eiiable them to ensure that the
financial statements comply with the Charities Act 2011, the ch￿￿tieS (Accounts and Reports)
Regulations 2008 and the provisions of the constitution. 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 i￿eguLarLties.
Signed by order of the trustees:
(signature)
(signature)
(print name)
01 . 2 t)£N (date)

DASMAIS SINGH SABA GURDWARA BHATRA
INDEPENDENT EXAMINER)S REPORT TO THE TRUSTEES OF
DASMAIS SINGH SABHA GURDWARA BHATR
YEAR ENDED 31 MARCH 2024
I i-epoit to the charity trustees on my examination of the accounts of the charity for the year ended 31 March
2024 which are set out on pacres 9 to I l.
Responsibilities and basis of report
As the cliarity's ts￿Stees you are responsible for the prep￿.atIOn of the accounts in accordance with the
requirements of the Chai-ities Act 2011 ('the Act,).
I report in respect of my examination of the charity's accounts caLTied out uiidei" section 145 of the Act aiid
in carrying out iny examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5){b) of the Act.
Independent examiller's statement
I have completed my examination. I conflrm that no material inatters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accountiiig records were not kq)t in respect of the charity as requii-ed by section 130 of the Act- or
the accounts do not accord with those reeoi'ds.
I confii'm that thei-e are no othei. Inatters in connection with the examination to which attention should be
drawn in this repoit in order to ellable a proper undeistanding of the accounts to be reached.
Farzana Ahmed FCCA
Independent Examiner
Carston ETL
I st Floor, Tudor House
16 Cathedi'al Road
Cardiff
CFII 9LJ
Date: 3110112025

DASMAIS SINGH SABA GURDWARA BHATRA
RECEIPTS AND PAYMENTS ACCOUNTS
YEAR ENDED 31 MARCH 2024
Unrestricted Restricted Total Funds
Funds
Funds
2024
Total Funds
2023
RECEIPTS
Main Gurdwara
Langliai"
Prasliaad
Member Chanda and other monies
Gollakh
Akand Paart Morkh
Other income and donations
Wedding and bookings income
Janj Ghar
Bookings and othei" income
Investment Income
Flat rental
Bank interest recesvable
Other Income
Monies reimbursed by previous treasurer
TOTAL RECEIPTS
5,628
23,931
14,676
17,572
3,130
6,051
853
5,628
23,931
14,676
17,572
3,130
6,051
853
3,623
25,061
4,57 I
10,170
6,961
1,861
4398
928
928
345
7,470
98
7,470
98
6,957
24
1,256
81,593
1,256
81,593
63,971
PAYMENTS
Main Gui'dwara
Granthi Ji Setba
Jathedhai. and Langhai" purchases
Gll￿urb, wedding and other purchases
Rates, water, liglit & heat
lJisuTance
Repairs & maintenance
Legal & Professional fees
Other office costs
Accountancy fees
Donations
Janj Ghar
Repairs & maintenance
TOTAL PAYMENTS
8,220
10,525
3,650
17,121
2,450
6,421
288
3,168
8,220
10,525
3,650
17,121
2,450
6,421
288
3,168
9,827
9530
6,909
15,576
2,350
33,278
1,484
1,419
4,276
4,276
302
56,119
56,119
80,675
NET RECEIPTS I {PAYMENTS)
25,474
25,474
(16,704)
CASH FUNDS LAST YEAR END
58,479
33,937
92,416
109,120
CASH FUNDS THIS YEAR END
83,953
33,937
117,890
92,416
The notes on page I I fonn part of these financial statements

DASMAIS SINGH SABA GURDWARA BHATRA
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2024
I. TRUSTEE EXPENSES
No trustee received any remuneration froin the cliarity in respect of their services during the
period {2023 £nil). Out of pocket expenses incU￿ed by the trustees in the perfoirnance of
theil duties wei"e not reimbw'sed (2023 £nil).
During 2021-22 there were discrepancies with the cash account and, as a result, the previous
treasurer agreed to iepay £1,504 to rectify this. Repayments totalling £1,256 have been
rnade during the current year and the balance of £248 is included in the accounts as other
assets.
2. RELATED PARTY TRANSACTIONS
There were no transactions with related parties in the year (2023 £nil).
3. RESTRICTED FUNDS
Ba12nce at
l Apr 2023
B alance at
Income Expenditure 31 Mar 2024
Lal Quijja
5(kF Forum
118283
54
118,337
118,283
54
118,337
The Lal Quilla ￿lld is made up of donations received to fund the purchase of land for
development of a community centre.
The 50+ Fornm fund is monies received from members of the 50+ Forum group of Dasmais
Singh Saba Gurdwara Bhatra to fund the group's recreational and cultural activities.

DASMAIS SINGH SABA GURDWARA BHATRA
STATEMENT OF ASSETS AND LIABILITIES
AT 31 MARCH 2024
Unrestricted Restrieted TotaI Funds
Funds
Funds
2024
Total Funds
2023
CASH FUNDS
Bank Deposit Account
Bank c￿￿ent Account
Cash in Hand
TOTAL CASH FUNDS
5,666
77,991
296
83,953
5,666
111,928
296
117,890
5567
84,529
2,320
92,416
33,937
33,937
ASSETS RETAINED FOR CHARITY'S OWN USE
Freehold Land
15,800
Freehold Building
373,583
TOTAL FIXED ASSETS
389,383
84,400
100,200
373,583
473,783
100,200
373,583
473,783
84,400
OTHER ASSETS
Monies owed by forn]er treasurer
TOTAL OTHER ASSETS
248
248
248
248
1,504
1,504
TOTAL ASSETS OF THE CHARITY
473,336
118,337
591,673
566,199
These accouiits were approved by the members of the committee and authorised for issue on
3010112025and signed on their behalf by:
(signature)
(print name)
(date)
(signature)
(print name)
01 2025
(date)
The notes on page I I form part of these financial statements
io