REGISTERED CHARITY NUMBER: 1139600
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
NISHKAM SIKH WELFARE & AWARENESS
Macalvins Limited Chartered Accountants 7 St John's Road Harrow Middlesex HA1 2EY
NISHKAM SIKH WELFARE & AWARENESS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
NISHKAM SIKH WELFARE & AWARENESS
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES
TRUSTEES H Lall S S Sira S S Padham (appointed 1.1.2025) PRINCIPAL ADDRESS NishkamSWAT HQ Kiran House Springfield Road Hayes Middlesex UB4 0JT REGISTERED CHARITY NUMBER 1139600 INDEPENDENT EXAMINER Macalvins Limited Chartered Accountants 7 St John's Road Harrow Middlesex HA1 2EY
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NISHKAM SIKH WELFARE & AWARENESS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
NishkamSWAT is a charity that supports the homeless and displaced community in London and nationally. We were founded in 2008 and since have grown to a formidable force for good with a volunteer bank of over 1000 volunteers, serving up to 4000 hot meals every week along with warm clothing, sleeping bags and blankets, hats, scarves and gloves particularly during the colder months. Exceptionally, NishkamSWAT is a 100% voluntary organisation meaning we do not pay any wages, salaries or expenses to our board members or have paid staff at the charity. All of our income is deployed back specifically to helping those in need. We are a value led organisation with selflessness at its core where word Nishkam translates to 'selfless'. We ask all our volunteers to serve selflessly and simply for the love of serving humanity. We have 27 weekly outreach sessions from 19 locations including The Strand in Central London to Kings Cross, Shoreditch, Slough, Reading, Oxford and Lancaster to name a few.
We have been recognised by a number of extremely prestigious organisations for the ongoing work we have been blessed to do in the community and our most recent accolade was being honoured to receive the Queens Award for Voluntary Service along with five other separate invitations for volunteers to visit Buckingham Palace in the last two years.
As well as the homeless project we offer our homeless and displaced friends / guests access to our healthcare project where we have had a huge impact in taking the strain off of the NHS dealing with basic medical needs of a homeless person. Set up in 2015, we have a network of volunteer doctors, dentists, pharmacists and other healthcare professionals that go out weekly with our ambulance to support those who may not have access to basic medical care.
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NISHKAM SIKH WELFARE & AWARENESS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities
Overview of the Charity's Work:
NishkamSWAT (Nishkam Sikh Welfare Awareness Team) continued to operate in line with its charitable objectives during the year ended 31 March 2025, focusing on community welfare, humanitarian support, and public benefit initiatives. The charity's activities were delivered primarily through volunteer-led programmes aimed at supporting vulnerable individuals and promoting social responsibility, equality, and community cohesion.
Community Welfare and Support:
During the reporting period, NishkamSWAT provided practical support to individuals and families experiencing hardship. This included the distribution of essential food supplies, hot meals, and emergency provisions to those in need. Support was offered without discrimination, reflecting the charity's commitment to inclusivity and the Sikh principles of seva (selfless service) and sarbat da bhala (welfare of all).
The charity worked both independently and in collaboration with local community groups, faith organisations, and partner charities to maximise reach and impact.
Humanitarian and Emergency Response:
NishkamSWAT responded to humanitarian needs as they arose during the year, including assistance to individuals affected by poverty, homelessness, and other forms of social deprivation. Where required, the charity mobilised volunteers and resources quickly to provide relief, demonstrating flexibility and responsiveness to emerging community needs more so during the colder months of the year.
Awareness, Engagement, and Outreach:
A key focus of the charity during the year was raising awareness of social issues affecting local communities. NishkamSWAT engaged with the public through outreach activities, educational engagement, and community presence at events. These activities helped promote understanding, mutual respect, and awareness of welfare issues, while also encouraging volunteering and civic responsibility.
Volunteers:
The charity's activities were made possible through the dedication and commitment of its volunteers. Throughout the year, volunteers contributed significant time and effort to the planning and delivery of charitable activities. The trustees acknowledge and thank all volunteers for their continued support and service.
Public Benefit:
The trustees confirm that they have had due regard to the Charity Commission's public benefit guidance when planning and carrying out the charity's activities. The trustees believe that the activities undertaken during the year have provided clear public benefit by relieving need, supporting vulnerable members of society, and fostering stronger, more inclusive communities.
Looking Ahead:
NishkamSWAT intends to continue and, where possible, expand its charitable activities in the coming year, subject to available resources. The charity will remain focused on delivering meaningful community support, strengthening partnerships, and responding effectively to the needs of those it serves.
FINANCIAL REVIEW
Reserves policy
The charity maintains reserves of at least three months worth of total expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
Trustees are recruited through a recommendation scheme and they are recruited initially on a 6 month trial basis and then voted in or out.
Approved by order of the board of trustees on 26 February 2026 and signed on its behalf by:
H Lall - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NISHKAM SIKH WELFARE & AWARENESS
Independent examiner's report to the trustees of Nishkam Sikh Welfare & Awareness
I report to the charity trustees on my examination of the accounts of Nishkam Sikh Welfare & Awareness (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Harish Gaglani FCCA
Macalvins Limited Chartered Accountants 7 St John's Road Harrow Middlesex HA1 2EY
26 February 2026
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NISHKAM SIKH WELFARE & AWARENESS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 221,060 Charitable activities Food and health support - Other income 35,909 Total 256,969 EXPENDITURE ON Charitable activities Food and health support 238,543 NET INCOME 18,426 RECONCILIATION OF FUNDS Total funds brought forward 929,456 TOTAL FUNDS CARRIED FORWARD 947,882 |
Restricted funds £ - - - - - - - - |
2025 Total funds £ 221,060 - 35,909 256,969 238,543 18,426 929,456 947,882 |
2024 Total funds £ 291,353 5,000 16,200 |
|---|---|---|---|
| 312,553 | |||
| 285,081 | |||
| 27,472 901,984 |
|||
| 929,456 |
The notes form part of these financial statements
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NISHKAM SIKH WELFARE & AWARENESS
BALANCE SHEET 31 MARCH 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 8 NET ASSETS FUNDS 10 Unrestricted funds TOTAL FUNDS |
Unrestricted fund £ 1,024,980 348,768 (34,424) 314,344 1,339,324 (391,442) 947,882 |
Restricted funds £ - - - - - - - |
2025 Total funds £ 1,024,980 348,768 (34,424) 314,344 1,339,324 (391,442) 947,882 947,882 947,882 |
2024 Total funds £ 1,042,412 359,456 (62,970) |
|---|---|---|---|---|
| 296,486 | ||||
| 1,338,898 (409,442) |
||||
| 929,456 | ||||
| 929,456 | ||||
| 929,456 |
The financial statements were approved by the Board of Trustees and authorised for issue on 26 February 2026 and were signed on its behalf by:
H Lall - Trustee
The notes form part of these financial statements
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NISHKAM SIKH WELFARE & AWARENESS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. 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 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)', Financial Reporting Standard 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.
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 received 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% reducing balance Motor vehicles - 25% reducing balance
The freehold property is maintained to a high standard and no depreciation is charged as in the opinion of the trustees, any such sum is immaterial.
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 discretion of 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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. TRUSTEES' REMUNERATION AND BENEFITS
During the year, Mr R Lall who has since resigned as trustee received total employee benefits of £43,000 for his role as a CEO of the charity.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
continued...
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NISHKAM SIKH WELFARE & AWARENESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 Chief Executive 1 No employees received emoluments in excess of £60,000. 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 291,353 - Charitable activities Food and health support 5,000 - Other income 16,200 - Total 312,553 - EXPENDITURE ON Charitable activities Food and health support 285,081 - NET INCOME 27,472 - RECONCILIATION OF FUNDS Total funds brought forward 901,984 - TOTAL FUNDS CARRIED FORWARD 929,456 - 5. INDEPENDENT EXAMINER'S FEES The fee for independent examination for the period ended 31 March 2025 is £4,000 (2024: £4,000) net of VAT. 6. TANGIBLE FIXED ASSETS Fixtures Freehold and Motor property fittings vehicles £ £ £ COST At 1 April 2024 and 31 March 2025 951,190 6,337 238,538 DEPRECIATION At 1 April 2024 - 5,208 148,445 Charge for year - 283 17,149 At 31 March 2025 - 5,491 165,594 NET BOOK VALUE At 31 March 2025 951,190 846 72,944 At 31 March 2024 951,190 1,129 90,093 |
2024 1 Total funds £ 291,353 5,000 16,200 312,553 285,081 27,472 901,984 929,456 Totals £ 1,196,065 153,653 17,432 171,085 1,024,980 1,042,412 |
2024 1 Total funds £ 291,353 5,000 16,200 |
|---|---|---|
| 312,553 | ||
| 285,081 | ||
| 27,472 901,984 |
||
| 929,456 |
continued...
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NISHKAM SIKH WELFARE & AWARENESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 9) Taxation and social security Other creditors 8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Bank loans (see note 9) 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank loans Amounts falling due in more than five years: Repayable by instalments: Bank loans more 5 yr by instal 10. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 929,456 TOTAL FUNDS 929,456 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 256,969 TOTAL FUNDS 256,969 |
2025 2024 £ £ 21,687 18,000 710 (4,292) 12,027 49,262 34,424 62,970 2025 2024 £ £ 391,442 409,442 2025 2024 £ £ 21,687 18,000 391,442 409,442 Net movement At in funds 31.3.25 £ £ 18,426 947,882 18,426 947,882 Resources Movement expended in funds £ £ (238,543) 18,426 (238,543) 18,426 |
|---|---|
continued...
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NISHKAM SIKH WELFARE & AWARENESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 901,984 TOTAL FUNDS 901,984 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 312,553 TOTAL FUNDS 312,553 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.23 £ Unrestricted funds General fund 901,984 TOTAL FUNDS 901,984 |
Net movement At in funds 31.3.24 £ £ 27,472 929,456 27,472 929,456 Resources Movement expended in funds £ £ (285,081) 27,472 (285,081) 27,472 Net movement At in funds 31.3.25 £ £ 45,898 947,882 45,898 947,882 |
At 31.3.24 £ 929,456 |
|---|---|---|
| 929,456 | ||
| 27,472 | ||
| At 31.3.25 £ 947,882 |
||
| 947,882 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 569,522 569,522 |
Resources Movement expended in funds £ £ (523,624) 45,898 (523,624) 45,898 |
Resources Movement expended in funds £ £ (523,624) 45,898 (523,624) 45,898 |
|---|---|---|---|
| 45,898 |
continued...
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NISHKAM SIKH WELFARE & AWARENESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
11. RELATED PARTY DISCLOSURES
During the year the company rented premises under normal commercial terms from a company in which Mr S Sira, a trustee, is director and shareholder. The total rent paid during the year was £19,992 (2024 - £19,992).
12. COMPARATIVES
Some comparatives have been reclassified to reflect the correct position.
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NISHKAM SIKH WELFARE & AWARENESS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Grants Other income Rental income Other income Total incoming resources EXPENDITURE Charitable activities Insurance Light and heat Donations Food & other homeless support Rates Sundries Motor & travelling Repairs Advertising & promotion Bank charges Accountancy fees Cleaning expenses Depreciation - Furniture & Fix Depreciation - Motor vehicles Printing & stationery Loan interest Telephone Computer costs Rent Staff training Subscriptions Support costs Governance costs Trustees' salaries Trustees' pension contributions Wages Pensions Total resources expended Net income |
2025 £ 221,060 - 31,800 4,109 35,909 256,969 4,503 16,873 1,711 20,380 7,049 4,693 51,837 1,831 1,977 110 5,342 434 282 17,148 - 36,054 476 1,589 19,992 - 2,159 194,440 - - 43,000 1,103 44,103 238,543 18,426 |
2024 £ 291,353 5,000 16,200 - |
|---|---|---|
| 16,200 | ||
| 312,553 11,629 20,462 2,250 19,621 18,073 343 66,362 3,493 1,220 845 9,494 124 376 22,864 483 37,464 1,262 2,009 19,992 200 2,412 |
||
| 240,978 43,000 1,103 - - |
||
| 44,103 | ||
| 285,081 | ||
| 27,472 |
This page does not form part of the statutory financial statements
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