Charity number: 1117537
Gurdwara Baba Sang JI Trust
Report of the Trustees and Unaudlted Flnanclal Ststements
For the year ended 31 December 2024

Gurdwara Baba Sang Ji Trust
Contents Page
For the year ended 31 December 2024
Report of the Trustees
Independent Examinerfs Report to the Tnjslees
Slalemenl of Financial Activities
Stalement ol Flnan¢ial P05ilion
Noles10 the Financial Siatemenls
91015
6.
04i¢V

Gurdwara Baba Sang JI Trust
t<eport OT the i-rusiees
For the year ended 31 December 2024
The Trustees have pleasure in presenting their report and Ihe financial statements for the charity for the year ended 31
December 2024. The Tluslees have adopted the provisions ol Accounting and Reportlng by Charities.. Slalernenl of
vr
applicable in the UK and the Republic of Ireland IFRS 102) (effeclive 1 January 2019).
0￿ECTIVEs AND ACTMTIES
The charitys objectives are lo advance Ihe Sikh religion In Ihe Smelhwick and surrounding area in
accordance with the teaching and tenets of Sri Gunj Granlh Sahib Ji including Ihe celebration of Sikh relvJious
fe*livals: cnndurl and rè.al.￿(#11On of rrkqrriAaPS And Ihe Adv#nr(*mgnt nf Qrflic￿liOn in the Sikh rg.liaion for th
benefil of the local Sikh Community.
S!anAaer¢
The policies adopted in furtherance ol these objectives are Ihe Pfovision of a place of worship- Gurdwara and
Iher8 has been no change in these during Ihe year.
The Élms of the charity 1$ to provide a place lor the provision of public rituals and ceremonies for the benefit ol
The objecllvtr for the year is lo provide a place of worship including provision of wedding cerenv)nie$ lor the
local Sikh community. To ensure Ihal the Guf(Nvara is run in ac¢ordan¢e wlh the wi$hps of the congregation.
The Charity ral8e$ enough monay lo be 8ble lo finance the runnlng costs of the Gur4fvAfd and rnakes special
appeals lo the congregation lo raise additional funds for any specific projeds. Additional funds are b•ing
raised from the congregation lo fund the complelion of exlension lo Gurthvara (new build) lo meet the
increasing needs of the rrEmbers.
The criteria to assess success is the smoolh opefallon of Ihe acliMII8s at the GurthAra to the satisfaction of
the congregation and local Sikh community.
The trustee have paid due regard lo guidance issued by the Charity Corrnii$$ion in deciding wthat a¢tivilies
The Gurthrdra carried out the following a¢ti¥Aties during Ihe year
The Guthara relles he8vity on the use of volunteers from the ¢offrfmunity. Orbe of the Sikh religion's basic
praclise Is 'Eewa" free service for the communlty and serving mankind.
The tNstee$ hav8 con$idertd the Charity Commlsion's guidance on public benefft, including Ihe guidance 'publi¢ benèfit..
Tunning a ¢hArity {P82)'.
ACHIEVEMENTS AND PERFORMANCE
The Charity is fulfilling irs main objedive of pmviding a place ofworship, provision of wadding ¢eremonle8
and celebration of Sikh TBI, JC$4S festivaL8 for th¢ local Sikh community •￿a￿SfaCtOrity.
1 ofA<

Gurdwara Baba Sang Ji Trust
eport oi ine i rusiees boniinuea
For the year ended 31 December 2024
FINANCIAL REVIEW
The Gurdwara is funded by donalions and gffts from the congregation as well as income rais8d Irom ￿rryIng
Lliit rit1141 C&fgmnniRq
The Charity is operating salisfaclorily and has surplus funds to enable il io expand the seNces being offered
from Ihe Gurdwara.
11 is the policy of th8 charity Ihal unreslricted funds ￿1c￿ hava not been d85ign81ed for a 3p6cific use ghould
be maintained al a level equivalenl lo behveen three and six month's expendilure. The I￿stee considers Ihal
reseNes al this level wll ensure that. in the event of a signifieanl drop in funding, they wll ba able lo conlinue
Ihe charitys current aclivilies lthile consideralion is given lo ways In which addilional funds may be raised.
Thisltsvel of reserves has been maintained throughout the year.
The principal sources of income is tho dongllons frDm the local congregalion and incoma raised from carying out of ritual
ceremonies.
The Iruslee has assessed the major risks to ￿lch the charity is expose¢J, and are satisfied that Systems ar8 in place to
mitlgattr exposure to thè major risks.
The charity is looking lo improve on the $ervi¢e5 prowded from thè Gurdwara.
The tntslees havè ¢ommis$ioned drawng of lans lo increase the size of thg Guthara to crealo fa¢[li￿e$ for toilets, kit¢hen
Since the lasl years lo¢kdoYm The Gur¢)knra'$ lumover and profil has ￿¢0¥ered but still below the pre-cowd levels.
The constru¢lion has been slovéd down due lo impaci of Covid-19 and the shorlage of materials, however, The TN$lee$ are
confident th81 Gurdwara wll progress toward completign ol Ihg project by the end of Junfj 2023.
The Gurdwara ha$ sufficient assels lo Cover Ihe short and long tenn liabililigs.
STRUCTURE, GOVERNANCE ANO MANAGEMENT
Gevemlng doGument
The charity 1$ a unincorporaled charity registered wlh Th& Charity Comnisslon of England and Wales on Ihe
1 Oth January 2007 vAlh charity number1117537.
The Charity is govemed by The S¢heme know) as Guthara 8aba Sang Ji Trust al 7-9 Sl Pauls Rd,
Smelhwck. Bi￿l￿ghaffl B66 1 EE issued by The Charity Commissioners for England and Wales under Ihe
power given in Ihg Charities Acl1993 dated 27th November 2006 8s amended by scheme dated 22nd
Oclober 2015.
The title ofthe freehold premises Ss r8gislored In the nam8$ of lil S Dhesi, Gian S Grewal, Jaswanl S Bhao
and Mohinder Singh the irustees of Ihg Charity knovffl as Gurdvrdra Baba Sano JI Tnjsl. Thtsse are Ihe
property holding trnslees.
Under the baslc prindpal of Slkhl8m Ihe premlses arn open to all ￿th th8 re8trfcllon that no alcohol or dNgs
are allowed on the premises.
20115

Gunlwara Baba Sang JI Trust
<eport OT ine .1 rustees bontinuea
For the year ended 31 December 2024
ReGrultment and appolntment of trustees
The truslees are appointed afler wider consullaiion in the Sikh Communlty.
The p￿rnIses are run by the community for Ihe benefit of the community under the control of the Iruslee. An
election is conducted under Ihe supervision of an independent body Overy years to a16cl a managem8nl
committee.
Dacisiong Ar& made by ihe manag&menl committee afler consullalion y￿th th8 congregation.
The ttuslees are encouraged lo attend Irain5ng courses lo a¢cuslDm themselves wlh lh6 dulles and
responsivilies of being appointed a Irustee.
The Gurthrg works wlh Ihe Counal ol Sikh Gurdwdras in San¢h¥ell & eirmingham 10 organise f891ival of
Nagar Kirtan yoarty.
The Guthara does not have any related parties.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name ofcharfty
Chadty reglstrdtlon number
Prfnclpal address
Gurthv8ra 88ba Sang Ji Tnjsl
1117537
7-9 St Paul's Rd
Smelnwck
Wesl Midland$
B861EE
Trust¢0s
The trustees and officers servina dunno the v8ar and since the vear and were as follows..
Mr Onkar Singh
(Appoinled.. 27 April 2025)
Mr Amandeep Singh Dhesi
(Appointed.. 27 April 2025)
1yiI 011￿3 ylii¥ii
(Appolnled.. 27 April 2025)
MrGumam Singh
{Appoinled: 27 April 20251
MrAmrik Sinoh Dh8si
(Appoinied.. 27 Apni 2iidi)
Mr Bhagal Singh
(Appoinleij.. 27 Aprfl 20251
Mr Jeet Slngh
IApFointed'. 27 Aprfl 20251
Mr Nimai Singn
(Appointed.. 27 Apdl 20251
Mr Ramesh Pal Singh
IAppoinl•d.- 27 April 2025)
Mr Su¢ha Singh
IAppoin(ed.. 21 Aplli 2u25)
Mr Mohan Singh
(Appointed.. 27 April 20251
Mr Apinderpal Singh
(Re31gned.' 27 April 2025)
Mr 8aljindor Singh
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Gurdwara Baba Sang JI Trust
eport oi tne I rustees Lontinuea
For the year ended 31 December 2024
(Reslgned. 27 April 20251
Mr Oevinder Sinoh
INesi9ntsa.' 21 Apnl 2U2>)
Mr Kirpal Singh Alh%rdl
{Resigned.' 27 Apnl 20251
Mr Raghver Singh
(Resigned.. 27 April 2025)
Mr i*Btnam bingh
(Resigned.. 27 April 2025)
Mr T818 Singh Sandhu
(Resigned: 27 April 2025)
Mrs Baljil Kaur
INesigned-. 11 Apnl 2L)2J)
Mrs Daljil Kaur Bains
(Rr*signed. 27 April 202S)
Secfetsry
Mr Bhagal Singh
Iniependent examlngr
Trlunammaa Mswdnl
Mibsons Lirniled
Chartered Certified Accaunlanls
S1 Coopers Road Handsworth
Bimingham
B2U 2JU
Approved by Ihe Bourd of Trus&eQS and signed on its bohalf by
29 August 2025

Gurdwara Baba Sang Ji Trust
inaepenaeni Èxaminers tr(eport to tno .1 rustees
For the year ended 31 Oocember 2024
I report to Ihe Injslees on my examination of the accounis of the chaftty lor Ihe year ended 31 December 2024.
Responslblllties and ba¥ls ol report
As Ihe charity trustees, you are responsible for Ihe preparalion of the accounts in accordance wlh Ihe requifemenls of the
Chariliets A¢1 20111'11)e 2011 AGI'I.
I report in respect ol my examinabon of the charity's accoun15 camed out under seclion 145of lh8 2011 kt and In carrying
the A￿.
Independpnt exgminprn stAtement
Since Ihe Charity's gross Income excoeded £250.000, your examiner musl be a member of a bool listed in seckn'on 145 of Ihe
2011 Act. I confim Ihal l am qualified lo undertake the 8xarninallon by ￿rtu6 of my membershlp of . %thi¢h Is one of Ihe
lislArt htylip
I have completed nw examirtalion. I confimi thal no mailers have coTh lo my attention in connedion wilh the examination
giving me cause lo believe that in arty malenal respe¢t'.
1. aKounling rg¢ord5 wore nol kepl in respeGi of the Charity as required by sedK)n 130 of the 2011 A¢l'. or
2. the aceounls do nol accord wlh those re¢ords', or
3. the ac¢ounls do nol Comply wlh Ihe applicable requir8n*nls Concerning Ihe form and ¢onlenl of ac¢ounls sel out in the
Charities IA¢¢ounls and Reports) Regulations 2008 olher than any requirement Ihal Ihe accounls give a'lnje and fair vievl
vthich is not a maller considered as part of an independent examination.
I have no concem5 and have Come a¢ross no oiher mallers in conne¢t*on wu) th¢ exanvnation lo whlch allenlion should be
drawn in this report in order lo enable a Pffoper underslanding of the accounls lo be reached.
Muhammad AS￿￿1 FCCA
Mibsons Lirniled
Chartered Certified Accounlanls
51 Coopers Road Handswr)rth ￿0d
Birmingham
820 2JU
29 Augu$l 2025
5of15

Gurdwara Baba Sang Ji Trust
btaiemeni oi Financial Activities
For the year ended 31 December 2024
Notes
Unrestrlcted
funds
2023
Income and endowments from:
Donalions and legacies
Total
771.675
578.264
771.675
578,264
Expendlturè on:
Place ol worship- Gurthara
Tolal
(487,9651
1487,9651
[379,5991
1379,5991
N@t Income
283,710
198,665
Reconclliatlon of funds
Total funds brought fomard
Total fund$ carried foThY4rd
2,009.540
2,293.250
1,810,875
2,009,540
60115

Gurdwara Baba Sang Ji Trust
t'itaiement OT kinanciai vosiiion
As at 31 December 2024
Notes
2024
2023
Fixeo assets
Tangible assets
10
2,708,646
2,708,646
2,532,690
2,532,690
Current assets
Debtors
basn ai Dank an(1 in nana
20
155,853
125,2311
96.827
162,331)
Credltors: amounts falllng due withln one year
11
Net current assets
130,622
2.839,268
1546,0181
2.293,250
34,496
2,567.186
1557.6461
2,009.540
Total as$et$ less current Ilabllltles
Cr¢dilors: amounls falllng duè after moro than one year
12
Net asse1$
Thelund$ ofthe Chadty
Unreslricied incom¢ funds
13
2,293,250
2,1109,540
? 4An
The financial stalemenls were approved and aulhorised lor issue by the Bcard ind signed on ils behalf by..
Mr Gufflam Sin9h
Tfustee
29 August 2025
7of15

Gurdwara Baba Sang Ji Trust
fvoies to tiie Financial Siaiemen
For the year ended 31 December 2024
1. Accountlng Pollcles
Basls of accountlng
I ne iinanciai s￿lemen1$ nave Deen Pfeparea unaer ine nisioricai cosi conveniion, excew Tor invesment5 wriicn are
included at market Value and the revaluation ol certain fixed ass81s and in accordanc8 wilh th8 Charities SORP IFRS
102) 'Accounting and Reporting by Charities.. Stslemenl ol Re￿Mmended Praclice applicable lo eharilies p￿paring their
aecounii in accordancÉ with Ihe financial Pieporting Siandard applicable in tha b'li and Republic of Irvland {rRs 1021
(effe¢live 1 January 2019}', Fifianclal Reporling Standard 102 the Financial Reporling Slandard applicable in the UK and
Republic of Ireland {FRS 1021, and Ihe Charities Acl 2011.
Gurdvrdra Baba Sang Ji Trust meets the d8finillon of a public benofil entity under FRS 102. Assels and liabilities are
ini11811y recognised at historical cosl or Ifansaclion value unless olhemse slaled in the relevant accounling policy nole(s).
Going concem
Al the time of approvin9 the flnan¢lal slatemenls, the Iruslee have a reasonable expectation that Ihe
charifv has adeouale resourcas to conttnuè in ooeralional axistance lor the forèseeable futurè. Thus the
Iruslee conlinue lo adopl the going concem basis of a¢¢ounlin9 in p￿pering Ihe financial slalemenls.
Funds
Unreslricied funds are available lor use al the dis¢rellon of the Iruslees in furtherance of the general obje¢bves ol the
charity, and vmlch have not been deslgnaled for olher purposes.
Designated funds ￿mprise unrestricted lund5 that have been sel asidè by the Injslees for particular purFQS¢S.
Restricted funds a￿ those which are lo be used as per spacific ￿$triCtl0nS imposèd by don015 or vthich have been raised
by the charity for particvlar Pu￿Ose$. The cosl of raising and adminislering such hjnds are charged against the specific
fvnd.
Incoming resource$
iii¢oiiie is recogiiiseu wri¥ii li)il Lnaiiiy is iegaiiy ¥llTiiieri iu li aiier dny perrorTri¥nc¥ Goiiiiiiioiis ridve D¥eii
mel, the amounls can be measured reliably. and il is pmbable that income wi51 be re¢eived.
Cash donaiions are ra¢ognised on racaipl. Olher donhlioThs are recogalsed On￿ the charity has been
nolified of the donation, unless p8rfonnan¢e condilions require deferral ol Ihe amount. Income lax
recovorable in relation lo donations received under Gift Aid Of d&eds ol covenanl 1$ r8cognisod al the ￿me
nf lh• AnnAtinn
Resources expondgd
The cb.2rity has only a fevi relevant 8ctivity C81egories on which resources are expended and as such the
sis betsveen the different categories are easily allocated wlhoul Ihe use of any method ol
apportiofiment.
Taxallon
The in¢omel9ains have been appllod lor charilable purpos86 only and as 8 result Sedion 505 ICTA 1988
provides for the exompll¢n of e.hArity's Int￿mP. from diroel laxalion
80115

Gurdwara Baba Sang Ji Trust
fvoies to ine Financial S'taiements Coniinuea
For the year ended 31 Decernber 2024
Tanglble flxed assets
Tangible fixed assels, oiher Ihan freehold land. are staled al cost or valuation less deprecialion and any prnvision lor
jrnnajmp. nl llpnrKaV.i#lit?n Sp nroiriflAfl at rg1*%< rAlrJJIMI￿rl In wilp nfl lh# rnql nr vAlJialinn nf fiyprf A<<pF< Ip<q thpir
estimated residual value. over Iheir expected useful Iiv&s on the lollowng basi$,
Land and buildings
See note below
Fixtures, fittings & equipment 150fi slralght line
Motor vehicles
20% Slraight linfj
The gain or loss arising on Ihe disposal cl an assel is delemined as Ihe difference befvleen the salt
proctseds and Ihe canying value of lh8 a$sel, and is recognis¢d in nel incomellexpondilurel for the year.
No Depreciation.
No deprecialion is provided in re$pe¢l of Ife8hold land and buildings. The company has 8 policy of re9ular
expecied lo suffer from e¢onomic or technological obsolescence and the eslimaled residual values are
material. An impairmenl review is carried out annually on the tangible f￿￿ed assets other than nondepreclable
land), al the end ol each accouftling period, vtherN-.- no depreciation is charged as il is
deemed immatèrial because of thelonglh of the remaining useful econornic life orwhere the eslimaled
resldual value is nol markedty diffe￿nI ffom Ihe carrylng gmounl,. or- Ihe langl￿e fixed a5$81s esumaied
usefiJl economi¢ life exceeds 50 years.
Capltal Gommltm•nts
Al 31 Oecember 2023 the Charity had ¢apilal ¢omfftimenls as follows..
The Gurdwara is undergoing a major onovaiion and developmenl project vthich has ongoing eawlal
¢ornrNtmenl, the liability ofthich is detemwned as Ihe prnjoct progres3.
2. Incone from donatlons and legacles
2024
2023
UnTestrfcted lund5
Donati0ft5 r¢¢eived
Gifts in kind
647,098
124,577
498,748
79.516
771.675
578,264
gof15

Gurdwara Baba Sang Ji Trust
-otes to the Financial S'iaiements Coniinuea
For the year ended 31 December 2024
3. Costs of charitable activltiès by fund type
2024
2023
Unrestrlcted lunds
Place of worshlp - Gurdwarn
Direct Cost
biaTt costs - wages
salaries
Depreciation - owntrd assets
Donations
13,546
1,62D
90,847
13,569
Groceries and olher food
82,981
K•70
Heat and lighting
Motor expenses
PTrachers ¢o$ls
83,609
3,300
183,286
22,386
67,299
2,533
158,695
2,202
Prinlin9, cleaning and
Rales and water
Repairs and renewals
Sundry expenses
Telephone
4.527
24.824
1,162
619
8,531
19,a27
500
482
Loan inlerest
Courier services
Travel expense
28,212
35
12.657
204
2,855
482,651
2,478
376,959
Support costs
Placè ol worshlp - Gurdwara
Govemance costs
Accountsnw fees
700
700
e4¢
d 44A
1.4A
Independent examlners le¢
500
soo
5,314
2,640
487,965
379,599
100115

Gurdwara Baba Sang Ji Trust
Notes 10 tne Financial s'tatemen￿ Coniinuea
For the year ended 31 December 2024
Costs of charllable actlvities by actlvlty type
2024
2023
Actlvities undertaken dlrectly
Place of worshlp - Gu￿1.￿ra
Staff costs- wages &
salanes
15,107
ArcounianLry lees
Other oKice cosls
17,660
500
15,(109
500
Independent examiners fee
Donations
Groceri8s and other food
1,620
90.847
b,-IU1
83,609
3.30n
82,981
b.£19
67,299
2,533
158,695
2,202
Buildings Insurance
Htral and Sighting
olor 8xoensès
183,286
22,366
Prea¢hers costs
Printing, cleaning and
4.527
24.824
1,162
619
8,531
19.527
500
482
Rates and waler
Repairs and ￿ne￿alS
Sundry expense$
Telephone
*J
28.212
35
12.657
204
Loan interest
Courier servkes
Travel expènse
2,855
487,965
2.478
379.599
487.965
379,S99
S. Analysls of support costs
2024
2023
Govemance ¢osls
5,314
2.640
11 of15

Gurdwara Baba Sang JI Trust
Notes to Irio Financial S"tatem8nts Coniinuea
For the year ended 31 December 2024
6. Net incomellexpendlturel for the year
Thls 15 51ated after charginw(¢redltingl'.
Oepre¢ialion of owned fixed asse15
Accountancy fee5
13,546
700
13,569
700
7. Staff costg and emolumenie
2024
2023
.Admin slgfl
9. Comparatlve for the Statement ol Flnan¢lal A¢tlvltlgS
The comparalive year valu¢$ on Iho Slalem¢nl of Financial Aclivilès are for unreslricled funds,
10. Tanglble fixed assels
Lond and
Bulldlngs
Motor
Vehlcl¢$
Flxture5 and
Flttings
Cost or valuatlon
Total
Al 01 January 2024
Additinns
2,445,677
?nB 671
33,840
173.265
?n 4.1?
2,652.582
??7 109
Disposals
Al 31 Decembef 2024
137.600}
2,614,748
137,600)
2,842,085
33.640
193.697
Depreclatlon
Al 01 January 2024
Charge for year
Al 31 December 2024
Net tsoorf values
29,533
90,359
119,892
822
12.725
103.084
13,547
133,439
30,355
Al 31 December 2024
2,814,748
3,285
90.613
2,708,646
AI 31 DBcember 2023
2.44S.677
4,107
82,906
2,532.690
12of15

Gurdwara Baba Sang JI Trust
oies to iiie Financial S'taiements Coniinued
For the year ended 31 December 2024
11. Credltors: amoufits falllng due vathln one year
2024
2023
Trade c￿dItorS
Other creditors
Accruals and deferred income
23,531
500
61,131
f,200
1,200
25,231
62.331
12. Credltors: amounts falllng due after more than one year
2024
2023
Loans and overdrafts
Other ¢rgdilor$
456.018
90,000
467,646
90,000
$46.018
557,646
The following liabililies disclosed under credilors lalling due aner more than one year are $8eured by the charily-.
Bank loans and overdrafts
456,018
467.646
456,018
467,646
13. Movement in funds
Unrestrlclod Fund$
Incorfiifig
resou￿0¥
vuiyi?Iiiy
0110112024
sources
3111W2024
General
General
2,009,540
771,675
1487,9651
2,293,250
2,009,540
771.675
1487,9651
2.293,2SO
Unreslrl¢tod Funds- Prevlou5 y•ar
Balance at
Incomlng
Outgolng
Balance at
Generel
General
1,810,875
578,284
{379.5991
2,009,540
1.810,875
578,264
1379,5991
2.009,540
130115

Gurdwara Baba Sang Ji Trust
Notes to the Financial Statements Continuea
For the year ended 31 December 2024
f4. Analysls of net assets bet￿￿en funds
Tangible
Not current
Creditors >
Net Assets
+¢ I
UnTV?tricted funds
General
riiTiOi
2,708,646
130,622
1546,0181 2,293,250
l¥evlous year
Tanglble
Net current
Credliors >
Not A$8ets
UnTPStricied Tunds
General
4)èfivfai
2.532.690
34,496
1557,6461 2,Q09,540
14of