## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
CHARITY REGISTRATION NUMBER 1107767
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## STATEMENT OF ACCOUNTS
1 YEAR TO 30 APRIL 2025
## CONTENTS
Page 1 - 5. Trustee’s Annual Report Page 6. Independent Examiners Report Page 7. Statement of Financial Activities Page 8. Statement of Assets & Liabilities Pages 9 - 11. Notes to the Accounts
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## TRUSTEE'S ANNUAL REPORT
## CHARITY NAME:
## GURU NANAK GURDWARA - SOUTH BIRMINGHAM
REGISTERED CHARITY NUMBER: 1107767
FOR THE FINANCIAL YEAR BEGINNING: — 1st May 2024 FOR THE FINANCIAL YEAR ENDING: 30th April 2025
CHARITY'S PRINCIPAL ADDRESS:
629-631 Stratford Road Sparkhill Birmingham B11 4LS
## BANKERS:
## Barclays Bank
NAME OF THE CHARITY TRUSTEE'S:
Mr Karnail Sangha Mr Mohinder Purewal Mr Manmel Sandhu Mr Chuhar Singh Mr Darshan Singh Rai
NAME OF CHARITY SECRETARY: INDEPENDENT EXAMINER:
Mr Karnail Sangha
Shabir Nawab & Co 11 Portland Road Edgbaston Birmingham B16 9HN
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## TRUSTEES’ REPORT FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their report and accounts for the year ended 30 April 2025
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the overrunning documents, the Charities Act 2011 and the Statement of Statement of Recommended Practice "Accounting and Reporting by Charities", issued in March 2005.
Structure, governance and management
The charity was established by a charitable trust deed and is an unincorporated association. The charity adopted a new constitution on the 6th January 2013.
Under Basic principles of Sikhism the premises are open to all with the sole restriction that nomeat, alcohol or drugs are allowed on the premises. -
The charity is registered with the Charity Commission for England and Wales.
The trustees who served during the year were: Mr Karnail Sangha Mr Mohinder Purewal Mr Manmel Sandhu Mr Chuhhar Singh Mr Darshan Singh Rai
The president who served during the year was:
Mr Mohan Singh
The general secretary who served during the year was: Mr Aman Singh Atwal
The assistant general secretary during the year was: Mr Baljit Singh Poonian
The treasurer who served during the year was: Mr Amrik Singh Matharu
The trustees are appointed after wider consultation in the Sikh Community.
Induction training is given to trustees on appointment. Trustees are encouraged to attend courses to keep themselves acquainted with the duties and responsibilities of the trustees.
The premises are run by the community with the help of management committee with
the support of the trustees.
The Gurdwara (Temple) works with the local community organisations in order to promote the objectives of the charity.
## The Gurdwara (Temple) does not have any related party.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## Objectives and Activities
The charity objectives are the provision of a place of worship for the Sikh community, provision of wedding ceremonies for the local Sikh community and to generally promote Sikh religion.
The policies adopted in furtherance of these objectives are the provision of a place of worship and there has been no change in these during the year.
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## TRUSTEES’ REPORT FOR THE YEAR ENDED 30 APRIL 2025 (CONTINUED)
The aim of the charity is to provide a place of worship and a Sikh resource centre for the local community.
This will result in the charity providing the following activities:
## Place of worship and religious weddings.
Sikh resource centre - Promotion of Sikh Religion. Donations.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake, meeting with accountants and trustees.
## The Gurdwara carried out the following activities during the year:
The provision of a place of worship and a place for wedding ceremonies for the iocal Sikh community.
Sikh resource centre - Promote the basic principles of the Sikh religion.
Provision of small amount of donations to the local community organisations with similar objectives.
The Gurdwara relies heavily on the use of volunteers from the local community in the running of the Gurdwara.
## Achievements and performance
The charity is fulfilling its main objective of providing a place of worship and for the provision of wedding ceremonies for the local Sikh community satisfactorily.
The charity makes donations to local community organisations with similar objectives if and when required.
The charity continues to rent out surplus accommodation in order to raise income for the objective of the charity.
## Financial Review
The Gurdwara is funded by donations from the congregation as well as income from the investment properties. The charity is operating satisfactorily. a ee 3
## GURU NANAK GURDWARA - SOUTH BIRMINGHAM
## TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025 (CONTINUED)
It is the policy of the charity that unrestricted funds which have not been designated for the specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves have been maintained throughout the year.
The principle sources of income are donations and rental income from investments properties.
The income is used to provide a place of worship and for the wedding ceremonies for the local Sikh community.
On behalf of the board of trustees
Trustee Mr Karnail Sangha Mr Mohinder Purewal Mr Manmel Sandhu Mr Chuhar Singh Mr Darshan Singh Rai
President Mr Mohan Singh
General secretary Mr Aman Singh Atwal
General vice secretary Mr Baljit Singh Poonian
Treasurer Mr Amrik Singh Matharu
Dated: 23/05/2025
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## GURU NANAK GURDWARA - SOUTH BIRMINGHAM
## STATEMENT OF TRUSTEE'S RESPONSIBILITES
The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give true and fair view ofthe state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these accounts, the trustees are required to:
«select suitable accounting policies and then apply them consistently
*observe the methods and principles in the Charities SORP
«make judgements and estimates that are reasonable and prudent
«state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
«prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity ( Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
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## ~ GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
REPORT TO THE TRUSTEES OF:
GURU NANAK GURDWARA - SOUTH BIRMINGHAM
REGISTERED CHARITY NUMBER:
1107767
ON ACCOUNTS FOR THE YEAR ENDED:
30th April 2025
SET OUT ON PAGES:
## 4to8
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER:
As the Charity's trustees you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commission under s.145(5)(b) of the 2011 Act, whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS REPORT:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER'S STATEMENT:
In connection with my examination, no matter has come to my attention to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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SIGNED: Saud >
DATED: asses 2A (07/28
NAME: Shabir Nawab & Co Accountants Ltd
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ADDRESS: 11 Portland Road Edgbaston Birmingham B16 9HN
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GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
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|---|---|---|---|---|---|
|NOTES|2025|2024|
|INCOMING|RESOURCES|
|DONATION:|
|Unrestricted|Funds|Donations|416,619|341,843|
|Gift Aid|138,025|442,003|
|Income|from|Assets|
|Bank|Interest Received|647|457|
|Rental|Income|13,880|35,540|
|TOTAL|INCOMING RESOURCES|569,170|519,844|
|RESOURCES|EXPENDED|
|Direct|Charitable|Expenditure|
|Property|Expenses|2|138,893|100,757|
|Administration|Expenses|3|101,623|43,593|
|Fund|Raising|Expenses|4|85,937|92,990|
|Other Expenses|5|31,416|34,319|
|Finance Costs|6|77,872|81,913|
|435,740|353,572|
|NET INCOMING RESOURCES|FOR THE YEAR|133,430|166,272|
|Fund|Balances|brought forward|2,516,206|2,349,934|
|Fund|Balance|carried forward|2,649,636|2,516,206|
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The notes on page6 to 8 form part of these accounts.
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
STATEMENT OF ASSETS & LIABILITIES AS AT 30 APRIL 2025
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NOTES 2025 2024
FIXED ASSETS 7 3,528,252 3,368,307
CURRENT ASSETS
Debtors 8 48,969 13,081
Cash at Bank 9 152,379 135,188
201 ,348 148,269
LESS: CURRENT LIABILITIES
Creditors 10 6,208 4,002
Bank Loans 11 1,073,756 1,144,411
1,079,965 1,148,413
NET CURRENT (LIABILITIES) / ASSETS (878,616) (1,000,145)
NET ASSETS 2,649,636 2,368,162
FUNDS
Unrestricted 2,649,636 2,516,206
2,649,636 2,516,206
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Approved by the Board of Trustees on 23rd May 2025 and signed on its behalf by
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Mr Karnail Sangha
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The notes on page 6 to 8 form part of these accounts.
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. GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
- 1 ACCOUNTING POLICIES AND FINANCIAL YEAR END
## Basis of Accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102) and the Charities SORP and the Charities Act 2011.
## Change in Basis
There have been no change to the valuation rules and methods of accounting since last year.
## Changes to previous account
No changes have been made to accounts for previous year.
## TRUSTEES
There was no remuneration or other benefits paid to the Charity's trustees or people connected with them, from the Charity or any company connected with it.
There were no transactions undertaken by the Charity in which a trustee or connected person has a material interest.
## SUNDRIES
- The Charity does not have any commitments not provided for in the accounts.
- The Charity has not given any guarantees.
- The Charity has not received any loans secured on any of its assets.
- The Charity did not have any contingent liabilities.
- The Charity does not receive grants as material part of its income.
- The Charity is exempt from tax on its charitable activities.
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2025 2024
2 PROPERTY EXPENSES £ £
General Insurance 11,854 8,613
Heating & Lighting 41,034 39,854
Repairs & Renewals 70,943 45,750
Premises Cleaning 180 ;
Other Premises costs 8,548 -
Water/General Rates 6,334 6,540
138,893 100,757
3 ADMINISTRATION EXPENSES
Employee Costs 45,172 -
Subcontractors (Teaching & Security) 42,726 26,930
Depreciation of Plant and Machinery 6,376 5,421
Bank charges 4,479 2,748
Software, Subscription & Memberships 975 2,979
Marketing / Advertising 1,281 3,478
Postage & Telephone 615 2,038
101,623 43,593
Food, Medicine & Provisions 81,137 82,470
Donations 4,800 10,520
85,937 92,990
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|||2024|2023|
|---|---|---|---|
|||£|£|
|5|OTHEREXPENSES|||
||MotorandTravel Costs
Otherexpenditure
Legal&Professional Fees|1,660
2,211
27,544|1,576
-
32,743|
|||31,416|34,319|
|6|FINANCE EXPENSES|||
||Bank Loan InterestPayable|77,872|81,913|
|||77,872|81,913|
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## GURU NANAK GURDWARA - SOUTH BIRMIMGHAM
## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
|||||Furniture||
|---|---|---|---|---|---|
|||Freehold|Alterations &|&||
|7|FIXEDASSETS|Properties|Improvements|Equipment|TOTAL|
||COST|||||
||Balance as at
1 May2024|2,613,739|722,729|227,721|3,564,189|
||Additions|-|150,957|15,365|166,322|
||Disposals|-|-|-|-|
||Balance as at 31 April 2025|2,613,739|873,685|243,086|3,730,510|
||DEPRECIATION|||||
||Balance as at 1 May2024|-|-|195,882|195,882|
||Charged in year|-|-|6,376|6,376|
||Disposals|-|-|-|-|
||Balance as at 31 April 2025|-|-|202,258|202,258|
||NET BOOK VALUE|||||
||At 30 April 2025|2,613,739|873,685|40,828|3,528,252|
||At30 April 2024|2,613,739|722,729|31,839|3,368,307|
|||||2025|2024|
|8|DEBTORS|||£|£|
||Debtors
Restricted Funds|||-
33,609|3,081
10,000|
|||||33,609|13,081|
|9|CASH AT BANK|||||
||Unrestricted Funds|||15,360|126,206|
||BANKACCOUNT ANALYSIS|||||
||BarclaysAccount -615|||152,379|135,188|
||Barclays Account - Other|||-|=|
|||||152,379|135,188|
|10|CREDITORS|||||
||Creditors
P.A.Y.E|||-
2,208|1,935
66|
||Accruals|||4,000|2,000|
|||||6,208|4,002|
|11|BANK LOANS -COMMERCIAL|MORTGAGE||||
||Barclays LoanAcc -6040|||1,073,756|1,144,411|
|||||4,073,756|1,144,411|
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