GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS OF THE ACCOUNTS
Pdge
Report rf the Trustees ::.: .
statement of Financial Activttxes
Balance Sheet
10
Notes to the Financial Statements

' Reglstered Charity Number. 1123363
Gurdwara Grays (Sikh Temple)
Report and Financial Statements For The
Year Ended 31 March 2024

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
CHARifY INFORMATION
Trustees
Date of
Role
ointment
Chair
28-Aug-22
Trustee
28-Aug-22
Trustee
28-Aug-22
Trustee
2&Aug-22
Trustee .
24-Apr-22
Trustee '
24Apr-22
Trustee
24-Apr-22
Trustee
24-Apr-22
Trustee
24Apr-22
Trustee
24-Apr-22
Trustee
24-Apr-22
Trustee
24-Apr-22
Trustee
24-Apr-22
Trustee
24-Apr-22
Trustee 24-Apr.22
Trustee
24-Apr-22
Trustee
2ékApr-22
Name
Jasvinder Jassel
Jaswnder Singh Dhillon
Kewal Singh Dhillon
Gurvir Singh Atkar
Kanwaljit Singh Bal
Mohan Singh Virk
Ranjit Singh Virdi
Gurdip Singh Dhillon
Jaswinder Singh Johal
Raghuvendra Singh
Gian Singh Nahal
Gurbakhsh Kaur Sangha
Dalbir Duhra
Baljinder Kaur
HaThinder Kaur Kalar
HaEiinder Singh Dhillon
Balvinder Singh Rayat
Registered charity number
1123363
Company Secretsry
Raghuvendra Singh
Principal and registered office
66 Maidstone Road
Grays
Essex
RM176NF
Accountsnts
Qazi & Son's Accountant Ltd
Chartered & Certified Accountant
01103 Jewel Road. Walthamstow,
London. E17 4QX
Bankers
Natwest
17 High Street,
Grays,
Essex
RM17 6NP

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES, REPORT
STRUCTURE. GOVERNANCE AND MANAGEMENT
The charity operates according to its constitution, wherein Trustees are elected every two years
to oversee general control and management. Serving voluntarily, Trustees do not receive
financial compensation and convene monthty to address organizats.onal matters. Holding
Trustees offer guidan￿ and seek membership approval for signfficant projects, strategies, and
policies. The Management Committee oversees daily operations, reserves, risk management,
partnerships, performance, and administration. Trustees collaborate with the Committee to
ensure efficient govemance and decision-makn'ng processes.
TRUSTEES INDUCTION AND TRAINING
Our charity's Trustees have dedicated years to serving the Sikh (xjmmunty and possess a deep
understanding of our organiz*ion's mission and value& Welcoming new Trustees. we
encourage them to familiarize themselves with our charity and its operations to facilitate active
engagement and the sharing of expertise. We provÉde comprehensive training and support to all
Trustees, ensuring they have access to the information and resoUr￿S necessary to fulfill their
responsibilities effectively..
VOLUNTEERS
We express our deepest gratitude to the numerous volunteers who generously dedicate their
time and energy to advancing our mission. These altruistic individuals play integral roles in
every fa￿t of our service delivery and Gurdwara operations, from meal preparation to religious '
ceremonies. While their contributions defy monetary quantification. we acknowledge their
indispensable role in the functionality of our charity. We are committed to maximizing the value
derived from our volunteers, efforts and wholeheartedly appreciate their unwavering dedication
and support.
RISK MANAGEMENT
Our TNstees o)nsistenUy assess the potential risks confronting the charity. They are confident
in the efficacy of our risk monitoring and control systems, which effectively mitigate any
potential adverse impacts on the charity. We maintain robust intemal financial controls, with a
readiness to engage professional guidance when necessary to establish systems and
pror2dures for risk management. This approach provides reasonable assurance against fraud
and efft)rs. ensuring the safeguarding of the charity's interests.
OBJECTIVES AND ACTIVITIES
Central to our organization is our dedication to advancing Sikhism and upholding the
values of our community. To realize this objective, we commemorate all Gurpurabs
observe weekly and monthly religious occasions, and conduct engagem&nt and
wedding ceremonies. We take great pride in offering religious services to the Sikh

GURDWARA GRAYS {SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REPORT (CONTINUED)
community and consider it a prtvilege to participate in their significant life events. Additionally.
we extend our services to fvnerals, providing solace and assistan￿ to grieving families during
their times of sorrow. We firmty believe that through these activities. we fvlfill our mission to
serve the Sikh communty and propagate the teachings of Sikhism.
PUBLIC BENEFIT
Our foremost priority is to deliver a public benefft through our initiatives. The guidance pmvided
by the Charity Commission has been integral to shaping our objectives and future strategies,
ensuring alignment with best practices. Notsble successes indude the weekly Divians
organized by. the Istri Sabha and the highly regarded Sukhmani Sahib programs. Our Panjabi
School plays a pivotal role in promoting culture and language, while edu(xtional tours cater to
local students, fostering cross-cultural understsnding. Additionally, our community hall seNes
as a venue for various organizations, further underscoring our commstment tr) public welfare.
ACHIEVEMENTS AND PERFORMANCE
This year, we achieved all set objectives, seNing the Sikh community and promoting Sikhism's
teachings. Our Gurdwara provided regular worship services for Slkhs and nOn￿IkhS, obseNed
Sikh festivals, and conducted important rites. These efforts contribute to bo1h our worshipers.
well-being and the broader communty.
We extend heartfelt thanks to our dedicated volunteers and generous donors whose
unwavering sUPPOrt drives our continued success in serving our community.

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REPORT (CONTINUED)
FINANCIAL REVIEW
The Twstees ensure that the ￿nUal retum and f￿￿Cial statenEnts are filed by the due date.
During the year 2023-24 the followings are reported".
Donation Income £188.189, which included Rental in￿rne £64, 125.
Rev. Expenditure £100,297. this indudes accrual of £1500.
This excess of revenue rewlted in intyease ￿ reserve of £87,892.
Natwest Bank Cumt accoun( Lloyds Bank and Cash in hand totakd to £205,583.
Property at 62 Maidstone Road is rented (xrt to NHS for £51,3CK) per annum. Lease temi
Is under review.
RESERVES POLICY
Dependent on dOnati￿S and offerings fmm Ihe Sangat (puNic}, the tharity ensures adequate
resources to sustain its acfvDes arKI fulfill L4)Iigations. given Ihe fiu(auating nalure of
contributions. To achieve this, Trustees w10r￿ze maintaining an apKwriate level of liquid
funds.
PLANS FOR FURTHER PERIODS
The charity aniicipates no significant changes to its core a￿1VI￿eS and remains dedicated to
improving its facIl￿leS to serve both the Sikh community and the broader local population. We
are finnly cornmitted to promoting the Sikh faith within the local communty and continuing to
extend support to those in need.
Year Ended 31 March 2024
(Presldent)
,SiO4 H L/i£Y
GS Nahal (Cashler)
Slgned by the Trustees

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REPORT (CONTINUED)
Reference and administrative Details
England and Wales Charrty Number.
Registered Offi￿.
1123363
66 Maidstone Road .:
Grays
Essex
RM17 6NF
Our advisors
Accountants
Qazi & Son's AcGountsnt Ltd
Chartered & Certrfied A(xountant
01103 Jewel Road, Walthamstow,
London, E17 4QX
Bankers
17 High Street,
Grays,
. Essex
..RM17 6NP

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER S. REPORT TO THE TRUSTEES OF GURDWARA
GRAYS (SIKH TEMPLE)
I report on the accounts for the year ended 31 March 2024 set out on pages Ten to Seventeen.
Respectlve responsibllltles of trustees and examiner
The charity's trustees a￿ responsible for the preparation of the accounts. The charity's trustees
consider that an audit is not required for this year (under Section 144(2) of the Charities Act
2011 (the 2011 Act)) and Ihat an independent examination is required.
It is my responsibilty to..
examine the accounts under Section 145 of the 2011 Act
to follow the wocedures laid down in the General Directions given by the ,
Charty Commission (under Section 145(5)(b) of the 2011 Act), and
to state whether particular matters have come to my atte￿Ion.
Basls of the independent examlnerfs report
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. tt also includes consideration
of any unusual items or disclosures in the acc(￿nts, and seeking explanations fTom you as
trustees conceming any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequentty no opinion is given as to whether
the accounts present a 'true and lair view ' and the report is limrted to those matters set out in
the statements below.
Independent examinerfs ststement
In conneclion with my examination, no matter has CO￿ to my attention:
(1) wthich gives me ￿asOnable cause to believe that, in any material respect, the requirements
to keep accounting records in ac￿danCe with Section 130 of the 2011 Act. and
to prepare accounts vknich ac￿ vitth the acc￿lnts￿ rec￿dS arKI to c(Knply wilh the
accounting requirenmis of Ihe 2011 Aci
have not been met: or
(2) to which, in my opinion. attention shoukl be dra￿ in ¢xder to enable a
understanding of the accounts to be reached.
Qazi & Son's Accountant Ltd
Chartered & C￿lffled Ac£ountsnt
01103 Jewel Road, Watthamstow,
London. E17 4QX

GURDWARA GRAYS {SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF FINANCIAL ACTIVITIES
Notes
Unrestricted 2024
Funds
Total
2023
Total
Income
Donations
Donations and grants
124,064 124.064
108,334
Other income
64,125
188,189 188,189
64,125
42,618
Total income
150,952
Expenditure
Expenditure on charitable activities
Total expenditure
100,297 100.297
84.929
100,297 100.297
84.929
Net Income before taxation
87.892 87.892
66.023
Taxation (charge)I credit
Net movement in funds
87,892
87.892 66.023
Non Distributable Reserve brought
forward at 01 April 2023
Total funds brought forward
Total funds carried forwdrd at 31 March
2024
371,409
371,409 371,409
298.052
669,461
298,052 210,160
669.461 581,569

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
BALANCE SHEET
Notes
2024
Total
2023
Total
Fixed assets
Tangible assets
465.378
465,378
465,378
465,378
Current assets
Debtors
Cash at bank and in hand
205.583
670,961
116,911
582,289
Creditors: Amounts falling due within one year
Net Current assets
1,500-
72(k
581,569
Reserves
Non Distributable ReseThe ,. . . .
Distri￿rtable ReseNes
Total funds
371,409
298,052
669,461
371,409
210,160
581,569
The financial statements were approved by the board on
by:
and signed on their behalf
Trustee
Trustee
Charlty reglstratlon number: 1123363
io

GURDWARA GRAYS (SIKH TEMPLE) FOR
THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
. Accounting policies
The principal accounting policies adopted, judgements arKI key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
Company inforn)ation
The charity is registered in England and Wales wilh the Charity Commission. The registered office is 66
Maidstone Road. Grays Essex. RM17 6NF.
If upon winding up or dissoluiion of the chaiity there remain any assets. after satisfying all debts and
liabilities, the assets represented by the accumulated fvnd shall be transferred to some other charitable
body or bodies having objectives similar to the Chaiity.
1.1. Accounting convention .
The financial statements have been prepared on a going con￿rn basis in accordance with Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wtth the Financial Reporting Standard applicable in the UK (FRS102) (effective 1
April 2015) ('Charities SORP (FRS102)"). the Financial Reporting Standard applicable in the UK (FRS
102), the Companies Act 2(106 and the Charities Act 2011.
Gurdwara Grays (Sikh Temple) meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are inttially recognised at cost or transaction value unless othepwise stated in the
relevant accounting policy notes.
On the grounds that the chaiity comes under the.definttion of small tharities the chaiitable company has
taken advantage of certain exemptions confwred by seGlion 1.11 of FRS102 as follows:
Exempb'on from disclosing the carying amourrts of each category of financial assets and finanaal
liabiltties at the reporting date as required by seclion 11.41 of FRS 102.
Exemption from presenting. a charitable company statement of cash ficmis as a primary statement to the
finanaal Statements.
1.2. Going concern
The Trustees have at the time of approving the finanaal statements a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable fijture. In
addition, the Trustees have no intention to wind the company up in the foreseeable future. It is considered
that there are currently no material un￿rtaint[eS which impact on the charity being able to continue in its
CUFTent fonn. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the
financtal statements.
1.3. Income
Income is recognised when the charity has entitlement to the fvnds, any perfO￿nanCe condiiions attaching
to the item(s) have been mec it is probable that the income will be received and the amount can be
measured reliably. Income from grarrts is recognised when the tharity has entitlement to the fijnds. any
pWf0Fman￿ condibons have been meL it is probable that the income wtll be received and the amount
C2n be measured ￿lIablY. Where grant incorne has IEen re￿IVed. txjt the charity has not matched the
con(rrtions to become entitled to the income. an income deferral is made.
11

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
Donated goods and services
Donated professional services and faalities are recognised as income when the charity has control over
item, any conditsons associated with the donated item have been met, the receipt of e(>Jnomic benefit
from use of the item is probable and the economic benefit can be measured reliably. In accordance with
the Charities SORP (FRS102), the value of volunte8r time is not re￿gnISed in the financial statements.
On receipt. donated professional services and donated facilrties are recognised on the basis of the value
of the gift to the charity which is the amount the charity would have been willing to pay to obtain services
or facilities of equivalent economic benefit on Ihe open markeL a corresp(￿ding am￿nI is recognised in
expenditure in the period of receim.
Income from goods donated for sale in the tharftKs shops is recognised at the poinl of sale. As a result of
the high volume of low value donated goods received by the chanty, the cost of recognising these items
at fair value on receipt would ou￿e1gh the benefft of recognising them in the accounts.
Investment Income
Interest on funds held on deposit is induded when receivable and the amount can be measured rellably
by the charity; this is normally upon notification of interest paid or payable by the Bank.
Rents from letting of charity hall are induded when they are receivable by the charity.
1.4. Fund accountlng
Unrestricted funds a￿ funds which are available for use at the discretion Of the Trustees in furtherance of
the general obj'ectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in acCOrdar￿ with specrfic ￿StriCtIonS imposed by
donors or which have been raised by the Charity for a particular purpose. Tnjstees have not classified
any funds received as restricted till now.
1.5. Expendlture
All expenditure is accounted for on an accruals basis and has been classified under h6adings that
aggregatg all costs rdated to the category. Where costs cannot be directly attributed to particular
headings they have been apportioned on a basis consistent with the usè of the resources.
The cost of raising funds includes fundraising ￿rfent costs, dlrect campaigns, general infomiation and
public rektion costs and their associated sUp￿rt Costs.
Expenditure on charitable actsvities reiaies to grants awarded and associated support costs.
Irrecoverable VAT is charged as a cost against Ihe activity for which 8xperKliture was incurred.
1.6. Allocauon of support costs
Support costs are those functions that assist the worff of the charity but do not directly undertake
charitable actlvities. Support costs Include administratson, finan￿. human resources, information systems
arMJ govern8n￿ costs which support the servic8s pfovFded to beneficiaries.
These costs have been allocated between the costs of raising funds and expenditure on charitable
activities on the basis set out in note 4.
12

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
1.7. Staff Cost
The costs of short-tem employee benefits are reco￿lSed as 3 liability and an expense where settlement
of obligations does not fall with¥n the same period
1.8. Tangible fixed assets
F￿ed assets are induded on a historical cost basis. tt is a policy of the trustees that in(fvidual items with
a cost below £300 are not Capitalised.
1.9. Cash at bank and in hand
C8sh at bank and cash in hand indudes cash and short term highly liquid investments with a short
maturity hel(J for working capttal. Bank overdrafts a￿ shown within borrowing in current liabilities.
1.10. Taxation
Gurdwara Grays (Sikh Temple) is a registered tharrty and as such is a charity within the meaning of
schedule 6 of the Finan￿ Act 2010. Accordingly. the Charity is potentially entitled to tax exemption under
Part 11 of the Cotporation Tax Act 2010 or sectton 256 of the Taxation of Chargeable Gains Act 1992 in
respect of income and gains arising.
2. Allocatlon of support costs
Support costs are allocated betsveen the various adiviknes of the charity based on an estimate by
management of time spent by employees on each activity. Some employees have roles which SUPPOrt
more than one actiwty. The aiiocation of these costs are considered to be critical to the accounts because
ey have the ability to materially alter the allocation of costs btheen expenditure on raising funds and
expenditure on diaritable actIvi￿e$.
13

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
3. Income
Unres￿Cted Total
Income
2024 .
Total
2023
Donatlons and non-perforniance grant
Donats"ons Re￿iVed
Uk Govt Grants (Rent)
124,064 124.064
64,125
64.125
188,189 188,189
108,334
42,618
150,952
4. Analysls of expendltures
Expendtture on charttable actlvftles:
Dlrect
Allocated
Total
Total
2023
2024
Worship
Provision of Food
General overheads
52,725
19,629
3,913
52,725
19,629
27,943
44,647
16,621
23,661
24,t130
76,267
24,030
100,297
84.929
Total expendlture
76,267
24,030
100297
14

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
4. Support Costs
Support costs in the current year have b*n allocated based on an estimate, by m8nagemert
employment costs are based on ts.me spert by employees contributing to each activity. Support costs
have been aiiocated as follows.
Employment Premises Administration
costs
costs
Total
2024
Totsl
2023
Education, Skill developrnent
FoodlDrink
8.819
6,042
9.170
24.031 20,349
8.819
6,042
9.170
24,031
20,349
5. Information regarding trustses and employees
staff costs comprise
2024
2023
Wages and salaries
Social security costs
34,936
25.153
Total employment costs
25,153
6. Taxation
The charitable activities of Guthara Grays (Sikh Temple) are exempt from taxation under Ch'apter 3 of
part 11 of the Corporation Tax Act 2010.
15

GURDWARA GRAYS (SIKH TEMPLE)
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
7. Flxed Assets
Land &
Buildings
Total
01-Apr-23 .
Additions
31-Mar-24
465,378
465,378
465,378
465,378
Net book values
31-Mar-24 ..
31-Mar-23
465,378
465,378
465,378
465,378
8. Credltors - Amounts falllng due wlthln one year
Total
2024
Total
2023
Other Creditors
1,500
720
1.500
720
9. Post balance sheèt events
There are no post balance sheel events to repcrt
10. Charlty results
No separate Statement of Firkgncial Aciiwfres Inc4)me and Expw*Jiture Account) has been
reported for the Chariiy alone as perTnitte(I by secliffl 408 of Ihe CompaThes Act and Paragraph 397 of
Charities SORP (FRS102). The income of the Charity for the year was £185,089 (2023 - £150,952)
Expenditure amounted to £100,297 {2023 £84,929). The net deficiusurplus for tt)e year was
£84.792 {2023- £66.023).
11. Related paty transactions
There was no related party transaction to report in 2024 (2023; NIL)
16