Web: **www.GuruNanakTemple.co.uk** # **for the year ended 31 December 2025** Page 1 of 5 Guni Nan42k Gurdwarffji&. Sikh cliltiir.ll CL'lItrn' Re?s*r*d Chh*ty Na 11311J7 61 Live¢r4xA Road SIL>Ke on Trnnl. ST4 IAO Accounts Approval Statement for the year ended 31 December 2025 We approve the accounts which comprise the Receipts and Paynienls Account and related notes. We acknowledge our responsibility for the accounts. including the appropriateness of the applicable financial reporting framework as sel out in note 1. and for providing KIQI Chartered Certified Accountants with all infonnation and explanations necessary for their compilation. D•¢ed rltsla Sffto Zl-s~Z cs Camscanner ## **Guru Nanak Sikh Temple Receipts & Payments account for the year ended 31 December 2025** |**Sum of Income**|**Year**|||| |---|---|---|---|---| |**Donations Received**||**2025**|**2024**|**2023**| |ARDAS||£34,469|£53,702|£66,308| |Bank Donations||£3,066|£1,530|£1,917| |Building Fund||£1,330||£21| |Credit Card Donations||£11,296|£3,342|£1,621| |Donations/Adjustments||£2,886|£2,342|£1,949| |GiftAid||£13,429|£30,212|| |GOLAK/Donation Boxes||£21,087|£22,424|£15,335| |Kirtan||£3,764|£4,962|£3,712| |Rental Income||£11,359||| |**Grand Total**||**£102,686**|**£118,514**|**£90,864**| |£0
£50,000
£100,000
£150,000
£200,000|£0
£50,000
£100,000
£150,000
£200,000||2023| |---|---|---|---| ||||| ||||| |||Income|| ||||| ||||| |||Expenditures|| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| |||2025
2024|| ||||| |**Less:**||**Expenditures**|**2025**
**2024**
**2023**| |**Expenditures**
Equiptment & Assets|||£299
£860| |Travel & Motor vehicle expenses|||£22| |Website, Emails & Software|||£48
£238| |Bank Charges|||£168
£56
£12| |Postage, Stationery & Advertisement|||£175| |Telephone|||£364
£58
£297| |Rental/Invetsment Expenses|||£1,200| |Household & Cleaning|||£1,417
£1,666
£936| |Premises Costs-Repairs|||£2,345
£1,009
£9,535| |Insurance|||£2,815
£2,202
£1,873| |Repairs and maintenance|||£3,912| |Professional Fees|||£5,552
£2,250
£3,574| |Heat, Light & Water|||£13,732
£13,339
£12,035| |Food|||£14,607
£18,832
£25,393| |Priests' Cost & Expenses|||£16,016
£24,324
£16,684| |Rental/Invetsment Purchases|||£177,612| |**Total Payments**|||**£239,985**
**£64,035**
**£71,438**| |**Net Receipts/(-Payments)**|||| ||||**-£137,299**
**£54,479**
**£19,426**| Page 3 of 5 ## **STATEMENT OF ASSETS AND LIABILITIES for the year ended 31 December 2025** |**_Add_**
**_Less_**
**_Total Cash Funds at year end_**|**_Opening Cash Funds_**|**Year**| |---|---|---| ||**Opening Cash Funds**|**2025**
**2024**
**2023**| ||Opening Balance - Barclays|£211,608
£153,341
£136,966| ||Cash in Hand
Donations Received
Expenditures
_Intransit Cheques/Liabilities Cleared_|£0
£3,787
£736| |||£102,686
£118,514
£90,864| |||-£239,985
-£64,035
-£71,438| |||| |||**£74,308**
**£211,607**
**£157,128**| |**_Closing Cash Funds_**|**Year**| |---|---| |**Opening Cash Funds**|**2025**
**2024**
**2023**| |Closing Balance - Barclays|£73,682
£211,608
£153,341| |Cash in Hand|**£626**
**£0**
**£3,787**| ||**£74,309**
**£211,608**
**£157,128**| ||| |**Liabilities**|**2025**
**2024**
**2023**| |Amrick Sigh
Trustees Loans|£1,990
2000| ||**£2,000**
**£0**
**£1,990**| ## **Accountant Report** As requested I have also prepared the statutory accounts without any audit for the year ended 31 December 2025 from the accounting records and explanation I have been provided initially to carry out the Independent Examination of this charity for the year ended 31 December 2025 ## Mr Rashid Jalal _(FCCA)_ KiQi Chartered Certrified Accountants, KiQi House, 1 Trinity street, Hanley, Stoke on Trent, ST1 5SL https://kiqi.co.uk/acca-firm-details **05-Jun-26** Page 4 of 5 ## _**Independent examiner's report to the trustees of Guru Nanak Sikh Temple: Charity no 1131137**_ I report on the accounts of the Charity for the year ended 31 December 2025 which are set out on pages 3 to 8 ## _**Respective responsibilities of trustees and examiner**_ The charity's trustees are 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 that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section • 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## _**Basis of independent examiner’s 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. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## _**Independent examiner's statement**_ The trustees have prepared receipts and payments accounts showing cash received in the year of £102,686. Digital records are kept and financial transactions were recorded on a timely basis. Payment and receipt vouchers, invoices and purchase invoices were presented to match with accounts prepared and to complete this independent examination. In connection with my examination, no matter has come to my attention, other than that referred to in the above paragraph; 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act; and - ꞏ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Name: Rashid Jalal _(FCCA)_ Signatures: KiQi Chartered Certrified Accountants, KiQi House, 1 Trinity street, Hanley, Stoke on Trent, ST1 5SL Dated: **05-Jun-26** Page 5 of 5