REGISTERED CHARITY NUMBER: 1126726
Re
ort of the Trustees and
Financial Statements for the Year Ended 31 March 2025
for
Sri Guru Sin
h Sabha Slou

Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
2-11
Report of the Independent Auditors
12-15
Statement of Financial Activities
16
Balance Sheet
17
Cash Flow Statement
18
Notes to the Cash Flow Statement
19
Notes to the Financial Statements
20-29

Re
ort of the Trustees
for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
1126726
Worship number
74900
Marriage reference number
39464
Principal address
Wexham Court, Sheehy Way, Slough, Berkshire, SL2 SSS
Trustees
President
Vice President
General Secretary
stage Secretary
Treasurer
Bagga Singh Kainth
Balwinder Garcha
Rapinder Singh Padda
Sirtaj Singh
Baljinder Singh Johal
(re-appointed 06.04.25)
(re•appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
Board Members
Surinderjit Singh Sandhu
Manjit Singh Dhindsa
Manpreet Singh Budwhal
Gurcham Singh
Surjit Singh Lalli
Jagtar Singh Sahota
Gurmail Singh Sahota
Sandeep Singh
Jatinderpal Singh Sihota
Harbans Singh Kainth
{re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 06.04.25)
(re*appointed 06.04.25)
(re-appointed 06.04.25)
(re-appointed 11.05.25)

Sri Guru Sin
h Sabha Slou
Re
ort of the Trustees
for th Year Ended 31 March 2025
continued
Auditors
Johnsons Chartered Accountants
Ground Floor, 1-2 Craven Road, Ealing, London, W5 2UA
Banker
Barclays Bank PIC
1 Churchill Place, London, E14 5HP
Solicitors
Ardale Brown
Princes House, 9-15 High Street, Slough, Berkshire, SL1 1 DY
SurveyorslProperty Consultants
Glenn Fegg & Co.
234 Trelawney Avenue, Langley, Slough, Berkshire, SL3 7UD

Sri Guru Sin
h Sabha Slou
ort of the Trustees
for the Year Ended 31 March 2025
continued
The trustees present their report with the financial statements of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2019).
Sri Guru Singh Sabha Slough is a well-established institution serving the Sikh community in Slough and
the surrounding areas. As an unincorporated association governed by a deed of trust and a constitution,
the charity has consistently upheld its commitment to the Sikh faith while making a significant
contribution to the welfare of the wider public.
The report aims to provide a comprehensive review of the charity's activities. governan￿, and financial
performance over the past year. It reflects on the achievements made in advancing the charity's public
benefit, highlights the ongoing challenges, and outlines plans for future growth and improvement. The
trustees have worked diligently to ensure that the Sabha operates in a transparent, efficient, and
inclusive manner, in line with its guiding principles and the requirements of the Charty Commission.
This year, the Sabha has undertaken a range of instiatives to meet the spiritual, educational, and social
needs of the community. These include expanding its programs for youth and families, enhancing the
facilities at the Gurdwara, and strengthening its safeguarding and governance frameworks. The trustees
have also prioritised the sustainability of the charity's operations, ensuring that resources are managed
responsibly and that the Sabha continues to thrive despite extemal challenges.
1.0 STRUCTURE, GOVERNANCE AND MANAGEMENT
Sri Guru Singh Sabha, Slough is an unincorporated association and governed by a deed of trust and a
constitution adopted on 30 November 2006. It was registered with the Charity Commission in November
2008 and operates under the provisions of the Charities Act 2011. The govemance structure ensures
accountability and transparency in all aspects of its operation.
The managing committee is responsible for the charity's overall management and administration. This
committee comprises elected trustees who hold office for a term of two years. The election process,
conducted in accordance with the constitution, ensures the inclusion of members with diverse skills and
experiences to effectively guide the charity's work.
The Executive Committee meets monthly to discuss and make decisions on the operational and
strategic direction of the charty. Subcommittees are established as required to oversee specific areas,
such as finance, safeguarding, and building maintenance, and these subcommittees report directly to
the Managing Committee.

Re
ort of the Trustees
for the Year Ended 31 March 2025
continued
1.1 Trustee Recruitment and Induction
Trustees are elected from the rnembership of the Gurdwara through a structured election proTrss. All
candidates are required to meet the eligibility criteria outlined in the constitution, which indudes a
commitment to the Sikh faith and its principles. New trustees undergo an induction prO￿sS to familiarise
themselves with their roles and responsibilities, the charity's governing documents, and relevant legal
obligations.
1.2 Management Practices
The charity operates with a clear distinction between governance and operational management. While
the trustees oversee governance and strategic direction. day-to-day operations are managed by
dedicated staff and volunteers under the supervision of the General Secretary and President.
The constitution mandates regular review of policies and procedures to ensure Complian￿ with best
practices and legal requirements. Key governance measures include:
Safeguarding policies to protect children and vulnerable adults.
Financial controls to ensure proper use of funds and accountability.
Annual risk assessments to identify and mitigate potential challenges.
1.3 Accountability
The trustees are committed to maintaining transparency in all aspects of govemance. The minutes of
meetings, key decisions, and updates are communicated to the congregation and stakeholders,
reinforcing the charity's dedication to accountabilty and openness.
By maintaining a robust governance structure, Sri Guru Singh Sabha Slough ensures that it continues
to operate effectively and serves the community in alignment with its objectives and values.
2.0 OBJECTIVES AND ACTIVITIES
The objectives of the charity are to advance the Sikh religion through Sri Singh Sabha Slough Gurdwara.
The objects as defined by the charity's goveming document are summarised as follows:
'to promote and develop Sikh religion. promote and develop Punjabi language, Gurmukhi script and
Punjabi culture. To organise sports etc. for the physical and mental development of Sikh boys and girls
to save Sikh religion from fraud saints and guru's who change forms. To support and stand for the
country and religion in order to uproot all obstacles and problems. All rules and regulations the Shromani
Gurdwara Prabandak Committee Shri Amritsar has made till now or will make in future will be obeyed
by the organisation. The organisation will lead followers in case of any problems faced by the country.
The primary aim of Sri Guru Singh Sabha Slough is to advan￿ the Sikh faith while fostering community
welfare and inclusivity. The charity operates by Sikh principles. ensuring its services benefit both the
Sikh community and the wider public. The objectives of the charity, as outlined in its goveming
constitution, include:
2.1 Promotion of Sikh Religious Practices
Conducting regular Sikh religious services, such as daily prayers, weekly congregations, and Gurpurab
lebrations.

Re
ort of the Trustees
for the Year Ended 31 March 2025
continued
Providing opportunities for individuals to deepen their understanding of Sikh teachings and spirituality
through Gurbani recitation, Kirtan, and Katha.
2.2 Educational Initiatives
Promoting knowledge of the Sikh faith and Punjabi language through classes. workshops, and
seminars. Supporting cultural preservation by teaching Gurmat Sangeet (Sikh sacred music) and
traditional practices, such as turban tying.
2.3 Provision of Community Seniices
Offering Langar (free kitchen), which provides meals daily to all individuals regardless of religion,
ethnicity, or background.
Supporting matrimonial services, helping individuals and families within the Sikh community connect
and build meaningful relationships.
2.4 Social and Cultural Engagement
Organising youth activities. such as sports programs and summer camps, to promote physical, mental,
and social development.
Hosting cultural events and exhibitions to raise awareness of Sikh history and heritage, fostering pride
and understanding within and beyond the Sikh community.
2.5 Interfaith and Community Cohesion
Building relationships with other faith groups through dialogue, events, and collaborative initiatives
aimed at promoting mutual understanding and hamiony.
Addressing local issues and providing support during crises, reflecting Sikh principles of community
service and welfare.
Safeguarding and Inclusivity
Ensuring a safe and inclusive environment through comprehensive safeguarding policies for children,
vulnerable adults, and all participants in Sabha activities.
Promoting equality and access to opportunities for all members of the community.
Through these objectives, Sri Guru Singh Sabha Slough remains committed to its role as a spiritual.
educational, and cultural hub guided by Sikh values and principles. The charity's work is centred on
enriching the lives of individuals and strengthening the broader community.
3.0 ACHIEVEMENTS AND ACTIVITIES
Over the past year, Sri Guru Singh Sabha Slough has achieved significant milestones in its mission to
serve the community and advance the Sikh faith. These accomplishments reflect the tireless efforts of
the trustees, volunteers. and the congregation. Below is a summary of key achievements and activities
during the reporting period:

Re
ort of the Trustees
for the Year Ended 31 March 2025
continued
3.1 Religious and Spiritual Activities
Upgrades.. Gym with new machines and flooring., refurbished ladies, and gents, toilets; improved Gianis,
accommodation (beds and spaces); purchased new car park with upgraded fencing; back Darbar Hall
with new AC, roof, wall decoration and doors.
Regular Services: The Gurdwara continued to host daily and weekly diwans, including Gurbani
recitations, Kirtan, and Katha sessions, which provided spiritual nourishment to the Sangat.
Special Events: Key religious celebrations such as Gurpurabs were observed with great devotion,
drawing large numbers of participants from the local and wider community.
3.2 Infrastructure and Facilities
Refurbished Toilets: To enhance the experience of visitors. the Gurdwara undertook a significant project
to refurbish its toilets, ensuring they meet modem standards of hygiene and accessibility.
Built Accommodation for Gianis: Dedicated rooms were constructed for the resident Gianis, providing
them with comfortable and functional living spaces to support their important work.
Enhanced Parking Facilities: Improvements were made to the Gurdwara's parking infrastructure,
ensuring better accessibility for visitors and addressing increased attendan￿.
3.3 Community Engagement
Langar Services." The Gurdwara's free kitchen continued to operate daily, offering meals to all
individuals regardless of background. The service saw increased demand due to the cost-of-living crisis,
and the Sabha responded with dedication and compassion.
Sports Programs: The Sabha expanded its sports activities, including wrestling, boxing, and football
camps for children and youth, fostering physical and mental well-being.
Matrimonial Services: Regular rnatrimonial events were organised to help members of the Sikh
community connect and build meaningful relationships.
New appointment: This year. the Sabha welcomed and appointed several well-renowned Jathas to lead
programmes and Kirtan. Their presence has helped bring higher-quality knowledge and spiritual
guidance to the Sangat, enriching learning, faith, and community participation.
3.4 Educational and Cultural Initiatives
Self-defence Activities: Hosted Gatka sessions (self-defence), toddler activities, and educational
projects.
Punjabi and Sikhism Classes.. Weekly classes were held to teach the Punjabi language. Gurbani
Santhiya. and Gurmat Sangeet (Sikh sacred music). These sessions aimed to presep4e and promote
Sikh heritage.

Re
ort of the Trustees
for the Year Ended 31 March 2025
continu8d
Turban Tying Workshops.. Workshops We￿ conducted to educate younger generations on the
importance and technique of turban tying, ensuring this vital aspect of Sikh identity is maintained.
3.5 Interfaith and Community Cohesion
Interfaith Dialogues: The Sabha actively participated in local interfaith initiatives, strengthening
relationships with other faith groups and fostering community harmony.
Outreach Activities: The Gurdwara welcomed numerous external groups for educational visits, offering
guided tours and discussions on the Sikh faith and practices.
3.6 Governanc8 and Safeguarding Improvements
Financial safeguards: The Sabha took significant steps to reduce cash payments and setup up trade
accounts with the large suppliers. The majority of transactions are conducted through the charity's bank
accounts to ensure transparency and accurate financial record-keeping.
strengthened Safeguarding Policies: The Sabha introduced comprehensive safeguarding policies and
provided training to staff and volunteers, ensuring a safe environment for all attendees.
Sustainability Practices: MeasLJres were implemented to reduce the Gurdwara's environmental
footprint, including improved waste management and energy efficiency.
These achievements underscore the Sabha's unwavering commitment to its mission and its ability to
adapt and grow in response to th8 ne8ds of the community. With Guru Sahib's blessings and the
continued support of the Sangat, the Sabha looks forward to building on these successes in the coming
year.
4.0 FINANCIAL REVIEW
The financial stability of Sri Guru Singh Sabha Slough remains a cornerstone of Éts ability to fulfil its
mission and objectives. The trustees are committed to ensuring the effective and transparent
management of the charity's resources, in line with the requirements of the Charities Act 2011 and the
governing constitution.
4.1 Principal SoUr￿s of Income
The charity's primary sources of income indude..
Donations: Generous contributions from the congregation (Sangat) remain the largest Sour￿ of
funding, supporting the Gurdwara's operational and project-related expenses.
Gift Aid: The trustees have actively encouraged eligible donors to use Gift Aid, ensuring additional funds
are reclaimed from HM Revenue & Customs.
Fundraising Events: Special events organised by the Sabha. such as cultural programs and sports
activities, also contributed to the overall income.
Rental Income.. The property owned by the Sabha generates rental income. further strengthening its
financial base.

ort of the Trustees
for the Year Ended 31 March 2025
continLS8d
4.2 Expenditure Overview
During the financial year, funds were prudenuy allocated to support the charity's activities and
infrastructure improvements, including:
Religious and Community Services: Covering the costs of daily operations, Langar, and events such
as Gurpurabs.
Infrastructure Projects.- Signtficant investments were made to refurbish parts of the Gurdwara's toilets,
build rooms for the resident Gianis.
Educational Initiatives: Funding was directed toward Punjabi and Gunnat Sangeet classes, workshops,
and youth programs.
Safeguarding and Governance: The Sabha implemented new safeguarding policies, conducted staff
training. and strengthened its govemance framework.
4.3 Reserves Policy
The trustees have established a reserves policy to ensure financial stabilty and sustainability. Reserves
are maintained to cover unexpected expenditures, safeguard against income fluctuations, and fund
future projects. At the end of the financial year. the charity maintained reserves at a level deemed
sufficient to meet its operational needs.
5.0 PLANS FOR THE FUTURE
Sri Guru Singh Sabha Slough remains committed to its mission of serving the community and advancing
Sikh principles. To meet the growing needs of the congregation and address emerging challenges, the
Sabha has outlined several key priorities for the future.
5.1 Infrastructure Development
Developments: Renovate Langar Hall kitchen. hall. and stores
SeGuiIty'. CCTV in the new car park for security.
5.2 Governance and Policy Enhancements
Strengthening Safeguarding Measures: The Sabha will continue to improve its safeguarding practices,
with additional training for staff and volunteers and regular policy reviews.
5.3 Financial Sustsinability and Future Planning
The trustees have identified the following financial priorities to support the Sabha's growth and ensure
its long-term sustainability:
Maintaining Reserves.. The Sabha will ensure reserves remain sufficient to manage any unexpected
expenditures or income fluctuations.
Infrastructure Investment: Future funds will be directed toward the acquisition of refurbishment projects,
and other necessary improvements.

Re
ort of the Trustees
for the Year Ended 31 March 2025
Gontinued
Community Engagement: Additional financial resources will be allocated to expand Langar services,
educational programs, and youth initiatives, ensuring they meet the increasing demands of the
community.
5.4 Community and Educational Initiatives
Youth Engagement Programs: The Sabha plans to expand its offerings for youth, including new sports
activities. leadership workshops, and cultural events.
Enhanced Punjabi and Sikhism Education: Further development of the Punjabi language and GunTtat
Sangeet classes will help preserve and promote Sikh herttage for future generations.
These plans are designed to ensure that Sri Guru Singh Sabha Slough continues to grow as a vital hub
for spiritual, educational, and cultural enrichment. By focusing on infrastructure, governan￿, and
community programs, the Sabha is well-positioned to meet the evolving needs of the Sangat and
maintain its legacy of seNice for years to come.
10

Sri Guru Sin
h Sabha Slou
hRe
for the Year Ended 31 March 2025
ort of the Trustees
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements 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, the Charities Act 2011, Charity (Accounts and
Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity and
of the incoming resources and application of resources, including the income and expenditure, of the
charity for that period. In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charity 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 financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008
and the provisions of th8 trust deed. They are also responsible for safeguarding the assets of the charity
and h8nce for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on ......
and signed on its behalf by..
B Singh Kainth
President

Re
ort of the Inde
endent Auditors to the Trustees of
Sri Guru Sin
h Sabha Slou
Opinion
We have audited the financial statements of Sri Guru Singh Sabha, Slough (the 'Charity') for th8 year
ended 31 March 2025, which comprise the Statement of Financial Activities, Balan￿ sheet, cashflows,
and notes to the financial statements, including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and Charities SORP (FRS 102)
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS
102).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial stat6ménts séction of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Stsndard and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going con￿rn basis
of accounting in the preparation of the financial staternents is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charity's ability
to continue as a going con￿rn for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information
contained within the annual report. Our opinion on the financial statements does not cover the other
information and. except to the extent otherwise explicitly stated in our report, we do not express any
form of assurance conclusion thereon.
Our responsibility is to ￿ad the other information and. in doing so, consider whether the other
information is materially inconsistent with the financial statements. or our knowledge obtained in the
course of the audit, or otherwise appears to be materially misstated.
12

Re
ort of the Inde
endent Auditors
continued
to the Trustees of Sri Guru Sin
h Sabha Slou
If we identify such material inconsistencies or apparent material misstatements, we are required to
detemiine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that fact.
Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial statements, or our knowledge obtained in the
course of the audit. or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misststement of this other information, we are required
to report that fact.
We have nothing to report in this regard.
Matters on which we are required to r8POrt by éxception
In the light of the knowledge and understanding of the charity and its environment obtained in the course
of the audit, we have not identified material misstatements in the Report of the trustees.
We have nothing to report in respect of the following matters where the Charities (Accounts and
Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the
trustees, report; or
the charity has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns", or
we have not received all the information and explanations we require for our audlc.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities set out on page 12, the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view, and for such internal control as the trustees determine ne￿SsarY to enable the
preparation of financial statements that are free from material misstatement, whethei due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the charitys ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic alternative but to do so.
Auditors, responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in
accordance with regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement. whether due to fr2LJd or error. and to issue a Report of the auditors
that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always detect. a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
13

ort of the Inde
endent Auditors
continued
to the Trustees of Sri Guru Sin
h Sabha Slou
the aggregate, they could reasonably be expected to influence the economic decisions of users taken
on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The specific procedures for this engagement and the extent to which
these are capable of detecting irregularities. including fraud is detailed below:
Extent to which the audit was considered capable of detecting irregularities, including fraud
We identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, and then design and perform audit procedures responsive to those risks, induding
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Identification and assessment of potential risks
In identifying and assessing potential risks related to irregularities in identifying and assessing risks of
material misstatément in respect of irregularities, including fraud and non-compliance with laws and
regulations, we conduded:
Meetings with those charged with governance.
Enquiries of management, including obtaining and reviewing supporting doGumentstion, concerning
the charity's material policies and procedures relating to- identifying. evaluating and complying with
laws and regulations. whether they were aware of any instances of non-compliance relating to the
detecting and responding to the risks of fraud. whether they have knowledge of any actual. suspected
or alleged fraud; and the internal controls established to mitigate risks related to fraud or non-
compliance with laws and regulations.
Our reviews of the charity's remuneration policies, and key drivers for remuneration;
Our assessment of the influence of public officials over the operations of the charity including any
material transactions with related parties and key individuals", and
Discussions among the engagement team regarding how and where fraud might occur in the
financial statements and any potential indicators of fraud. The engagement team includes the
engagement partner and staff who have experience of working with companies in the same sector as
the charity, and this experience was relevant to the discussion about where fraud risks may arise.
Risks arising from legal and regulatory frameworks
We are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks in which the charity
operates. focusing on provisions of those areas that had a direct effect on the determination of material
amounts and disclosures in the financial statements.
We did not identify any material audit matters related to the potential risk of fraud or non-compliance
with laws and regulations from our work:
Reviewing management override of controls.,
Testing the appropriateness of joumal entries and other accounting adjustments
Assessing whether the judgements made in making accounting estimates are indicative of a
potential bias. and
Evaluating the business rationale of any significant transactions that are unusual or outside the
normal course of business.
14

Re
ort of the Inde
endent Auditors
continued
to the Trustees of Sri Guru Sin
h Sabha Slou
We also communicated our assessment of the relevant laws and regulations and potential fraud risks
to all engagement team members including intemal specialists and significant component audit teams
and remained alert to any indications of fraud or non-compliance with laws and regulations throughout
the audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms
part of our auditor's report.
Use of our report
This report is made solely to the charity's members. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitls
members those matters we are required to state to them in an auditor's reF)Ort and for no other pU￿oSe.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charity and the charity's members as a body. for our audit work, for this report, or for the opinions
we have fomied.
J Stuart Thomson MA CA FCT MCSI (Senior Statutory Auditor)
for and on behalf of Johnsons, Chartered Accountants
Statutory Auditor
1-2 Craven Road. Ealing
London, W5 2UA
Date.. .......
15

Sri Guru Sin
h Sabha Slou
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Totsl
funds
General Sports Centre
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,446,627
1,446,627
1,163,467
Other trading activities
Investment income
Other income
119.492
119,492
162,126
105,739
152,715
162,126
Total
1,608,753
119,492
1.728,245
1.421.921
EXPENDITURE ON
Raising funds
Charltable activities
Worship
Provision of food
Donations to other institutions
Property costs and overheads
Punjabi school
Other
6-10
184,538
192,359
12,615
255,243
29,710
105,098
184,538
192,359
12,615
556,215
29,710
140,705
187,021
197,088
20,530
569,974
28,976
115,758
300.972
35,607
Total
779.583
336.579
1,116,142
1,119,347
Net gains on investments
3,510,191
NET INCOMEI(EXPENDITURE)
Transfers between funds
829,190
(217,087)
612.103
3,812.765
18
Net movement In funds
829,190
{217,087)
612,103 3,812,765
RECONCILIATION OF FUNDS
Total funds brought forward
9,084,187 3,704,388 12.788.575 8.975,810
TOTAL FUNDS CARRIED FORWARD
9,913,377
3,487,301 13.400.678 12.788.575
16

Sri Guru Sin
h Sabha Slou
Balance Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Totsl
funds
General
Fund
Sports
centre
Notes
FIXED ASSETS
Tangible assets
Investment property
12 4,924,053 3,781,000 8,705,053
7,893,636
13 3,570,000
3.570.000
3,570,000
8,494,053
3,781.000 12,275,053 11,463,636
DEBTORS DUE IN MORE THAN ONE YEAR
Other Debtors
65.000
65,000
100,000
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
50,440
15 1,033,151
1,083,591
50.440
1.082,393
1,132,834
35,406
1,279,000
1,315.406
49,243
49.243
CREDITORS
Amounts falling due within one year
16
(72,209)
(72.209)
(87,016)
NET CURRENT ASSETS
1,011,382
49,243 1,060,625
1.228.390
TOTAL ASSEfs LESS CURRENT
LIABILITIES
9,570,435
3,830,243 13,400,678 12,792,026
CREDITORS
Amounts falling due more than one year
17
(3,451)
NET ASSETS
9 570 435 3 830.243 13.400 678 12 788,575
FUNDS
Unrestricted fund".
General fund
Sports Centre
Restricted funds
19
9,913,371 10,730,702
3,487,301
2,057,873
18
TOTAL FUNDS
13,400,678 12 788,575
The finanGial 3tatement3 were approved by the Board of Trustees and authori5ed for issue on
l.£-. .o.q.-.a.O...g.￿......... and were signed on its behalf by.
B Singh Kainth
President
Date..
l2_ c)q-..?.o Is-

Sri Guru Sin
h Sabha Slou
Cash Flow Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operating activities
Cash generated from operations
(323,036)
178, 676
Net cash provided by operating activit18S
323,036)
178,676
Cash flows from investing activities
Purchase of tangible fixed assets
Rents from investments
Interest from investments
(56.895)
149,866
12,260
(50,469)
137,773
14.942
Net cash used in investing activities
105,231
102,246
Cash flows from financing activities
Interest paid
Repayment of loan provided
Repayment of borrowings
35,000
{13,802)
(9,202)
Net cash used in financing activities
21,198
(9,202)
Change in cash and cash
equivalents in the reporting poriod
Cash and cash equivalents at the
beginning of the reporting period
(196,607)
271,721
1,279,000
1,007,279
Cash and cash equivalents at the
end of the reporting period
1082 393
1279,000
18

Sri Guru Sin
h Sabha Slou
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.25
31.3.24
Net income for the reporting period {as per the Statement
of Financial Activities)
Adjustments for"
Depreciation charges
Revaluation of investment properties
Rents from investments
Interest from investments
Increase in debtors
Decrease in creditors
612,103
3,812,765
107,240
74,095
(861,763) (3,510,191)
<149,866) (137,773)
(12,260)
(14,942)
(14,034)
(43,930)
4,457
1.348
Net cash provided by operations
323,036
178,676
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow At 31.3.25
Net Cash
Cash at bank and in hand
1,279,000
(196,607) 1,082,393
Debt
Debts falling due within 1 year
(17,253)
13,802
(3,451)
Total
1261747
200 057
1061690
19

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2019}', Financial Reporting Stsndard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements
have been prepared under the historical cost convention, as modified by the revaluation of certain
assets.
The financial statements are presented in GBP ("£.) and are rounded to nearest £.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be reekived, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings. they have
been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year4nd date are noted as a
commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.,
Plant. machinery. fixtures and fittings
25Yo on reducing balance
Leasehold property is depreciated over the terms of the lease agreement which is 125 years on
reducing balance.
Motor Vehicle
25Yo on reducing balance
Investment property
Investment property is shown at most re￿nt valuation. Any aggregate surplus or deficit arising from
changes in fair value is recognised in the Statement of Financial Activities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrèstrictod fvnds can b@ ugÈd in 2ceordsnca with tho ch2rit2blo objoctiVQS at thg discrotion of tho
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
20

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES- continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to th8 financial
statements.
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations for food
Donations and gifts
Gift aid
Grants
Other Income
18,884
1.255,664
171.928
19,804
1,017,957
125,206
500
151
1,446,627
1,163,467
Grants received, induded in the above, are as foll0v￿.
31.3.25
31.3.24
2024 Grant Income
500
2025 Grant income
500
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Sports hall
119,492
105,739
21

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
INVESTMENT INCOME
31.3.25
31.3.24
Rents received
Bank interest re￿iVed
149,866
12.260
162,126
137,773
14.942
152,715
RAISING FUNDS
Raising donations and legacies
31.3.25
31.3.24
Advertising
CHARITABLE ACTIVITIES COSTS
Direct Costs 2025
Grant
funding
Support
activities {see
costs
note 7) (see note 8)
2025
2025
Current Prior Year
Year
Totals
Totals
2025
2025
2024
Worship
Provision of food
Grants Payable
General overheads
Punjabi School
Other
184,538
192,359
184,538
192,359
12,615
556,215
29.710
140,705
1,116,142
187.021
197,088
20,530
569,974
28,967
115,758
1.119,347
12,615
536,815
29,710
19,400
140,705
153,320
943 422
19,400
GRANTS PAYABLE
31.3.25
31.3.24
Donations to other institutions
Don2tions to individuals
12,615
20,180
350
20,530
12.615
22

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
SUPPORT COSTS
Governance
Costs
2025
2024
Audit fees
19,400
13,000
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for
the year ended 31 March 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
10. STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Defined pension contributions
237.138
49,386
214
286,738
133.275
9.167
144.858
The average monthly number of employees during the year was as follows:
31.3.25
31.3.24
Administrative staff
14
18
No employees received emoluments in excess of £60,000.
23

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Statement of Financial Activities for the
Year Ended 31 March 2024
Unrestiicted
Funds
Unrestricted
Funds
Restiicted
Funds
Total Funds
Total Funds
Sports
Centre
2024
General fvnd
2024
Reslat8d
2023
2024
2024
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
other tra¢Jing artivities
Investment income
other income
1.163,467
1,163.467
105.739
152.715
1.083,521
93.69(.
111.37J
75,73
105,739
152,715
Total income
1,316.182
105,739
1,421,921
1,364,331
EXPENDITURE ON
Charitable a¢tivitios
Worship
Provision of food
Donations payable
Property costs and overheads
Punjabi school
Other
Loss on sale of fixed asset
6-10
187,021
197,088
20.530
330,815
28.976
79,542
187.021
197,088
20.530
569,974
28,976
115,758
193.7.
132,9.
29.91
239,159
27,41
88,7<
22.210
14,006
Total expenditure
843,972
261,369
14,006
1,119,347
819.3:
Net gains l (loss) on Investments
1,863,676
1.648.515
3.510,191
NEf INCOMEI(EXPENDITURE)
Transfers b•tween funds
2.335,886
1h90,885
(14,006)
3,812,765
545,0.
18
Net movement In funds
2.33S.886
1.490.885
(14,0061
3.812.765
545.0"
RECONCILIATION OF FUNDS
Total funds brought forward
6,748.301
2,213,503
14,006
8,975,810
8.430.7
TOTAL FUNDS CARRIED FORWARD
9,084,187
3,704,388
12,788,575
8,975.811
24

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
12. TANGIBLE FIXED ASSETS
Plant and
Machinery
Molor
Vehicles
Freehold Properties
Land
Buildings
Leasehold Properties
Land
Buildings
OST
Is at 1 April 2024
1,650,000
2,320,000
850,000
2.960.000
379.767
16,300
8,176.0
dditions
861.763
56,895
918,651
Is at 31 March 2025
2511.763
2,320,000
850.000
2.960.000
436.662
16.300
)EPRECIATION
s at 1 April 2024
275,300
7,131
282,43
harge for th8 year
29.000
35,607
40,340
2,293
107,241
Is at 31 March 2025
29,000
35,607
315,640
9,424
389,67.
ET BOOK VALUE
Is ai 31 March 2025
2511763
2 291000
850 000
2 924 393
121 022
s at 31 March 2024
1.650.000
2.320.000
850.000
2 960 000
7.893,6
25

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
13. INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2024
Additions
Revaluation gainl(Loss)
3,570.000
At 31 March 2025
3 570 000
NET BOOK VALUE
At 1 April 2024 and 31 March 2025
3,570,000
The depreciation charge for the year on leasehold properties has been calculated using a useful
life estimate of 107 years. Depreciation is charged on the freehold buildings on the basis that the
useful life is 80 years. Upon revaluation, the difference between the net book value and the fair
value at year-end is recognised within unrestricted funds in the balance sheet. The fair valuation of
both freehold and leasehold properties is performed by Glenn Flegg & Company.
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
Prepayments and accrued income
44,820
35,406
26

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
for the Year Ended 31 MarGh 2025
15. CASH AT BANK AND AT HAND
31.3.25
31.3.24
Current account
Petty cash
Deposit account
109,047
13,632
959,714
1,082,394
75,173
33,086
1,170.741
1,279,000
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
Finance lease payable
Accruals
Taxation and social security
Other creditors
14.705
3,451
23,700
8,483
22,407
26.736
13,802
18,000
11,320
16,599
72,746
(537)
86,457
559
Defined contribution pension scheme liabilities due within on8
year
72,209
87,016
17. CREDITORS: AMOUNTS FALLING DUE AFfER ONE YEAR
31.3.25
31.3.24
Finance lease payable
3,451
27

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
18. ANALYSIS OF FUNDS
Opening
balance
Incoming
resources
2025
Outgoing
resources
2025
Closing
Balance
2025
2025
Unrestricted
General fund
9.084.187
3 704 388
1.608,753
119492
(779,563)
336 579
9,913,377
3 487 301
Sports centre
12 788 575
1728 245
1 116142
13400678
The income funds of the charity include restricted funds comprising the following unexpended
balances of grants held as funds to be applied for specific purposes:
Movement in prior year
Opening
balance
2024
Incoming
reSoUr￿S
Outgoing
resources
Gains and
Losses
2024
Closing
Balance
2024
2024
2024
Restrlcted funds
Sporting equipment grant
14,006
(14,006)
14,006
(14,006)
Unrestrictsd
General fund
Sports centre
6,748,301
2213503
1,316,182
105 739
(843,972)
261369
1,863,676
1646515
9,084,187
3 704 388
8 975 810
1421921
1083 131
3510191
12 788 575
Sporting equipment - grant funding was received to purchase sport equipment for the sports centre.
Donated fixed assets - represents donation of a van received from a donor.
28

Sri Guru Sin
h Sabha Slou
Notes to the Financial Statements - continued
19. ANALYSIS OF NET ASSETS BEfwEEN
Unrestricted
funds
2025
Restricted
funds
2025
Total
Unrestricted
funds
2024
Restricted
funds
2024
Total
2025
2024
Fixed assets"
12,275,053
12,275,053
11,463,636
11,463,636
Long term
assets
65,000
65,000
Current assetsl
(liabilities)
Long term
liabilities
1,060.625
1,060.625
1,328,390
1,328,390
Total net assets
13 400 678
13 400 678
12 788 575
12 788 571
he fixed assats of charity include a revaluation gain of £nil {2024: £3.634.936).
20. COMMITMENTS, LIABILITIES AND PROVISIONS
There is no commitment. liability. or provision to account for that has not already been identified
in the Balance Sheet.
21. RELATED PARTY DISCLOSURES
During the year, the following trustees were reimbursed for expenses incurred on behalf of the
charity-
Amariit Singh
Balwinder Garcha
Bagga Singh Kainth
Gucharan Singh
Gurmail Sahota
Rapinder Singh Padda
£4,912.97
£53,293.20
£3,036.05
£130.00
£70.48
£401.04
PRIOR YEAR RESTATEMENTS
There are no prior year restatements in 2025.
2g