Report of the Trustees and Unaudited Financial Statements for the Year Ended 13 April 2025
For
SHRI GURU NANAK DEV JI GURDWARA
Medina Accountants Limited 175 Alfreton Road Nottingham NG7 3JR
Contents of the Financial Statements for the Year Ended 13 April 2025
| Page | |
|---|---|
| Report ofthe Shri Guru Nanak Dev Ji Gurdwara | 3 |
| Independent Examiner's Report | 4 |
| Statement ofIncome& Expenditure | 5 |
| Balance Sheet | 6 |
| NotestotheFinancialStatements | 7 |
Page 2
SHRI GURU NANAK DEV JI GURDWARA
Report of the Shri Guru Nanak Dev Ji Gurdwara for the Year Ended 13 April 2025
The Shri Guru Nanak Dev Ji Gurdwara present their report with the financial statements of the charity for the year ended 13 April 2025. The Shri Guru Nanak Dev Ji Gurdwara has adopted theprovisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1139016
Principal address
65 Norton Street Nottingham NG7 3HJ
Shri Guru Nanak Dev Ji Gurdwara Members
Chairman Janga Singh Landa Treasurer Munmohan Singh Kasbia Secretary Gurman Singh Bhaker Admin Chamak Singh Rathore
Independent Examiner Medina Accountants Limited 175 Alfreton Road Nottingham NG7 3JR
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes anunincorporated charity.
Risk management
The Shri Guru Nanak Dev Ji Gurdwara have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assuranceagainst fraud and error.
ON BEHALF OF THE COMITTEE:
)ee Ss: ae
Munmohan § Kasbia
Date: 12 February 2026
Page 3
Independent Examiner's Report to the Shri Guru Nanak Dev Ji Gurdwara
SHRI GURU NANAK DEV JI GURDWARA
I report on the accounts for the year ended 13 April 2025 set out on pages five to seven.
Respective responsibilities of the Shri Guru Nanak Dev Ji Gurdwara and examiner The Shri Guru Nanak Dev Ji Gurdwara is responsible for the preparation of the accounts. The Shri Guru Nanak Dev Ji Gurdwara consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required.
-
It is my responsibility to:
-
examine the accounts under Section 43(3)(a) of the 1993 Act
-
- to follow the procedures laid down in the General Directionsgiven by the Charity Commission (under Section 43(7)(b) ofthe 1993 Act); and
-
to state whether particular matters have come to my attention.
Basis of the 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 anda comparison ofthe accounts presented with those records. It also includes consideration ofany unusual items or disclosures in the accounts, and seeking explanations from you as Shri Guru Nanak Dev Ji Gurdwara concerning any such matters. The procedures undertaken do not provideall the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) _ which gives me reasonable cause to believe that, in any materialrespect, the requirements
-
to keep accounting records in accordance with Section 41 ofthe 1993 Act; and
-
- to prepare accounts which accord with the accounting recordsand to comply with the accounting requirements of the 1993 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.
Medina Accountants Limited 175 Alfreton Road Nottingham NG7 3JR
Date: 12 February 2026
MEDINA ACCOUNTANTS 175 ALFRETON ROAD NOTTINGHAM NG7 33R 07575547441-01159780999 o@medinaaccountarts.co.uk
Page 4
SHRI GURU NANAK DEV JI GURDWARA
INCOME & EXPENDITURE ACCOUNT
Year ended 13 APRIL 2025
==> picture [375 x 298] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|2|
|INCOME|
|Ardasa|5,218|9,767|
|General|Donations|93,582|33,288|
|Chartal|3,095|4,756|
|Gift|Aid|9,125|7,136|
|TOTAL INCOME|111,020|54,947|
|GENERAL|EXPENDITURE|
|———|12,125|8,465|
|Gianni|
|Heat &|Light|14,190|10,679|
|Rates|&|Refuse|3,826|3,002|
|Building|Repairs|9,138|20,102|
|Insurance|2,927|3,910|
|Bank|Charges|168|342|
|Mortgage|Interest|1,018|3,601|
|Groceries &|Misc|73315|1711|
|Legal|&|Professional|Fees|1,467|1,512|
|Telephone|&|Other|429|307|
|52,603|53,631|
|EXCESS|OF INCOME OVEREXPENDITURE|£58,417|£1,316|
----- End of picture text -----
Page 5
SHRI GURU NANAK DEV JI GURDWARA
BALANCE SHEET as at 13 APRIL 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| FIXED ASSETS | ||
| Freehold Property —Norton Street | 296,622 | 296,622 |
| Building Improvements | 182,736 | 182,736 |
| Fixtures& Fittings | 20,000 | 20,000 |
| 499,358 | 499,358 | |
| CURRENT ASSETS | ||
| Bank Balances | 18.066 | 7,069 |
| CURRENTLIABILITIES-Accruals | 926 | 1,519 |
| 516.498 | 504.908 | |
| NON-CURRENT LIABILITIES | ||
| Secured Mortgage | 7 | 46,827 |
| £516,498 | £458,081 | |
| ACCUMULATED FUND | ||
| Balance at 13 Apr2024 | 458,081 | 456,765 |
| Excess ofincome over expenditure | 58,417 | 1,316 |
| BALANCEat13Apr2025 | £516,498 | £458,081 |
The financial statements were approved by the Shri Guru Nanak Dev Ji Gurdwara
on 12 February 2026 and were signed on its behalf by:
Taare savasaveavens
Page 6
SHRI GURU NANAK DEV JI GURDWARA
Notes to the Financial Statementsfor the Year Ended 13 April 2025
- ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2008), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all cost related to the category. Where costs cannot be directly attributed toparticular headings, they have been allocated to activities on a basis consistent with the useof resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretionof the 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
- ACTIVITIES FOR GENERATING FUNDS
£ Surplus On Activities £58,417
Page 7