Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE FINANCIAL STATElktENTS For the ear ended 31st Au ust 2025 •AF34b6MF
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Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE Financial Statements ear ended 31st Au ust 2025 for the Contents Inforniation on trustees/directors and professional advisers Report of the Management Board {Tte¢S} 2to5 Report of the Accountantsltndependent Examiner Statement of Financial Activities Balance Sheet NoteslSchedul¢s to the Accounts 9t014
Company No.: 7745606 CAMBIUDGE SIKH SOCIETY LTD COMPANY LtMITED BY GUARANTEE for the ear ended 31st Au ust 2025 MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS The Board of Trustees Mr. Ishmeei Singh Arora (Tesigned 1410512026) Mr_ Padamjeer Singh Aulakh Mr. Kanwalpreet Singh Chanana Mr. Surinder Singh Saini Mr. Harjit Singh Dr. ja11 Singh Srdi Mrs. Jasvind¢r Kaur Singh (appointed 1010512026) Reglstered Office The Grove Arbury Court Cambridge Cambridgeshire CB4 2JQ Account*ntsl Independent Examiner Hallbrookes (Accountancy) Ltd. Accountancy & Business Advisers 14 Elstow Road Bedford MK42 9LA Banker5 Lloyds TSB Town Square, Sievenag¢ POBOX IOC BXI ILT Solicitors NBM Massu¢¢o Shclbourne Solicilors Lincoln House Thc Paddocks 347 Cherry Hinlon Road Cambridge Cambridgeshir¢ CBI 8DH
Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT For the ear ended 31st Au u$t 2025 Structure Governan¢e 2nd Mana emenl Th¢ tru5t¢C5, who arc also dir¢¢tOT5 for th¢ purpo5 of the Compani¢s Act, hav¢ pleasure in presenting their Teport and the fmancial statements of the charity for ihc yur ¢nded 31° August 2025. Consti¢u¢ion Cambridge Sikh Soc&ety Ltd is conslituted under the Memorandum and Articles of Association da¢¢d 18, August 2011 (am¢nd¢d on 14, November 2011) and is a registered charity No. 1144781. Cambridge Sikh Society Ltd is an incorFK)rdted charity and th¢ company registration number is 7745606. Trustees Selection Methods Appointed or'elected by The Gurdward's Sadh Sangat (people who have faith in Sikhism). Charitable Ob'ectives and Activities The objects of the Gurdwara shall be io advancc the Sikh religion among the residents of Cambridge and the neighbourhood by providing and furnishing a place of worship and to advance education and relieve poverty among the Sikh community- l. To hold regular Diwan (congregations) and celebrate GuTpurbs. 2. To conduct ceremonies in accordance with accepled Sikh religion rites. 3. To org&niz¢ educational activities for the bene.fit of the Sikh Community- 4. To maintain the Gurdwara. 5. To do all such other things as are necessary for the attainment of the said objectives.
Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (continued) For the ear ended 315t A u$12025 AchieYemen¢$ and Performance to 3110812025 For many years the Cambridge Sikh Society Limilcd (a non-incorporat¢d charity) held Sikh pray¢ts its a hired hall bui from June 2012 a pernianent site was purchased in Arbury Court, Cambridge. CB4 2JQ and renovated as a "Gurdwara" with a formal opening ceremony held on 2010112013 at this new site. Full improvementslrenovation costs are reflected in this reportla¢¢ounts. To further improve religiou5 education in th¢ Sikh faith, learned voluntary participants frorn within the congregation perforni prayer servitts, Kecrtan and Katha on the te#¢hings of Siri Guru Granth Sahib Ji, including tuition on Gum]ukhi language and expert instruction in Keertan musical instrwnents. Religious ¢eremonies are perfomied daily, with main congregational services held once a week on Sunday, with major festival celebralions {e.g. Vaisakhi. Bandi-chor Divas. Gutpurabs) marked on the day. Giannis, Katha Vachiks. Dhadi Jathas etc. are called to enhance religious ceremonies. In addition, speaker5 from the wider Sikh community are invited to provide insights on Sikhism and perforni K¢ertan during major events in the Sikh calendar, with events aptured on national Sikh media channels. The fre¢ community kitch¢n Langar. which ha5 had food safety and hygiene audits in January 2019, May 2023 and September 2025 resuliin8 in a 5 (highest possible) hygiene score, continues to operate on a volunteer basis. Langar activities have now exiended to 'in the community. food provision to ihe homeless in ihe City. in operAtiOn with local Universities, Sikh students so¢ieties. We continue to provide free-of-charge classes lo local schools. educational institutions and int¢r-faith groups on the basic$ of Sikhism. This a¢tivity has now seen som¢ two thousand local children visit the Gurdwara over recent years. The Gurdwara a150 p8rtiClP2tes in local inter-faith community (via ihe Woolf Institute) and education (SACRE) forums providing a source of support as well as knowledge regarding the Sikh faith. Chaplaincy 5UPPOrt links now established with local universities. schools, hospitals, prisons and Stonsted airport. Ongoing site improvement continues to benefit from volunteer effons. Small grant applications have been made including successful match-funding grant from Cisco in 2022, 2025 and 2026. Refurbishrnents in the residential areas Continue with costs falling in this reporting period. Future planning for a full site redevelopment ar¢ now undeti¥ay, including exploratory dis¢ussions with local Arbury Court developvnent. Modernisation of fire safety equipment (panel, emergency lighting. fire doors. signage) and upgrading of gas supply ond air ventilation was undertaken in 2025. Premises are rouiirkely audited for Fire-safett. PAT testing and Gas-safety- Ele¢trical installations. certification was completed in October 2021. involving install#tson new fvse boxes to the lates( regulatory standards. new light-switch panels. and additional 50ckets.
Cornpany No.: 7745606 CAMBIUDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (continued) For the ear ended 31st A ust 2025 Charit 's Polic on Reserves The Charity'5 curreni reserves policy is to maintsin suffici¢nt cash flow for known commitments. be they for religious servi¢es. sile operating costs. 51te maintenance and upgrades. Increasing Sangat congregation numbers and donations h&$ allowed the Trustees to expand services throughout the year. Mole substanlial fund-raising c8mpaigns io support ihe next stage of dev¢lopment of the building are being planned. Financial Review The main sour¢¢ of fvnds are the donations from the Sadh Sangat and rernains positive and r¢sponsive. We thank the Sikh community for iheir coniinued financial support allowing the progressive reduction of oUtanding loans. substantially 8head of lender requirements. Overall income to the Gurdwara now exceeds PTe-pandemic levels and has allowed the trustees to expand religious events and services. upgrade facilities and fvrther r¢duce outstAnding loans. Investment5 The trustees, investment powers are governed by the Memorandum and Articles of ASSlatIOn. Fulure Plan The Gurdwara building has been operational from 2010112013 and the forward development of more extensive community a¢iiviiies and facilities is under discussion with the Sangat {congregation). Previous succe55ful grant applications for site improvernents were completed in 2021, made possible by an associated nd-raiSing campaign undertaken by the Gurdwara and Cambridge University Sikh SdentS. Further small-grant applications have been made including a successful Cisco maich-funding programme. Improvements io internal facilities, including electrical works (completed 2023), enhanced lighting {completed 2024), gas supply and air-circulation upgrading (completed 2024), enhanced fire proiection (compleied 2024) and refurbishmeni of residence areas (completed in 2024). Fulure building dev¢lopm¢nlS Options are now b¢ing Considered based on a positive financial p051tion. and development discussions with the local Council. Risks The Board examines the major risks that th¢ charity faces ea¢h year when preparing and updatin£ the straiegic plan. The charity has developed systems to monitor and control these risks io mitigate any impact ihey may have on the charity in th¢ fvture. In 2024, a suc¢es5ful Fire Safety Audit was compleied. supported by fire safety assessments and updated strategy. In 2025, a ihird Food Safety and Hygiene Audit returned another lop 5* rating score. Funher. a review of the residential areas by the local City Enviionmenlal team, has led to upgrading of lighting. fire doors and insiallation of wired alarms for each residential room. The Trustee5 will ¢oniinu¢ 10 invest in building improvements by fund-raising and grant application. to enhance services and comply wilh relevant legislation, whi15t exploring long terni site redevelopment. Results The results for the year. Ihe financial position of the company and the transfer of fimds aTe shown in the annexed accounts.
Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPAIYY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (continued) For the ear ended 31st Au st 2025 Statement ofTrusteeslDirectors Res on5ibilities The trustees are required by law to prepare a¢¢ounts for each financial year. which give a true and fair view of the fmanciol activities of the charity and its fuwicial position at the end of that year. In preparing those accounts the trustees are required to.. Select suitable accountino policies and then apply them consisiently. observe the methods and principles in th¢ chItieS SORP. Mak¢ judgments and estimates that are Eeasonable and prndent" State whether applicable accounling stsndards and statements of recommended practices have been follow subject to any maierial d¢partur&s disclosed and explained in the accounls. Prepare the accounts on the going concern basis unless it is inappropriate to presume thai th¢ charily will Continue operation. The trustees are responsible for keeping accounting records. which disclose wilh rcasonable a¢¢uracy th¢ financial position of the chariiy and which ¢nablc them to as¢crt3in the financial posilion of the charity and which enable them to ensure that the accounts comply with appli¢able law and regulations. They are also responsible for safeguarding the asseis of ihe charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Actountantsllnd endent Examiner Messrs_ H¥llbrookes (Accountancy) Ltd. are willing to continue in offi¢¢ as Accountants for the ensuing year 2025126. This report was approved by the trustees on . d signed on their behalf. Mr KanwaIpet Singh Chanana (DireCtorrustee)
Company No.: 774S606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY CUARANTEE Inde endent Examiners, Re ort to the Directors oCCmbrid e Sikh Socie Ltd I report to ihe charity truslees on rny examinaiioii of the accounts of Cambridge SAkh Society Limited for the year ended 31 st August 2025, which are set out on pages 7 to 14. Responsibi]ities and Bsi$ of Report As the charity's Iru5tees of the ¢ompany (and also its directors for the puq)oses of company law) you are responsible for the preparaiion of the accounts in accordance with the requirements of the Companies A¢r 2006 ("Ih¢ 2006 A¢t"). Having. been satisfied that the accounts of the company arc not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in r¢specl of my examination of your charity's accounts as carried oul under s. 145 of the Charfftties Act 2011 (the '2011 Ad.). In Carrying out my examination I have followed the Dire¢tions given by the Charily Commission under s. 145 (5) (b) of the 2011 Act. Independent Examiners. S¢*temellt I have completed my examination. l ¢onfirnJ that no mart¢rs have ¢om¢ to my attention in conne¢tion with the examtnation giving m¢ cause to believe.. Accounting r¢cord5 were noi kept in rcspe¢t of the company as r¢quired by s.386 of the The accounts do not accord with those acc<>unting rccords - lh¢ accounts do not ¢omply with the accounting requirements of s.396 of the 2006 Act other than any Tequirement that the accounts giv¢ a 'true and fair. vi¢w whirh is not a matter Consided as part of an independent examination. or The accoutlts hav¢ not been prepared in a¢cordan¢¢ with the methods and principles of the Statement of Recommended Practic¢ for accounting and reporting by ¢h3rilies (applirable to charities preparing their acc(Junls in accordance with the Financial Reporting Standard 3pplicable in the UK and Republic of Ireland (FRS 102). I hav¢ no"¢oncerns and have come arross no other matters in conne¢tion with the examination to whi¢h att¢niiOn should be drawn in this report in order to enable a proper understanding of Ihe account5 to be reachc Harvinder Kaur Josan BA (Honsl FCCA Hallbrookes (Accountancy) Limited Accountancy and Business Advis¢TS 14 Elstow Road, Bcdford, MK42 9LA Email.. services hallbrookes.corn Date..
Company No.: 7745606 Cambr5d e Sikh Socie Ltd Com 4n ' Limtted B Guarantee Statement of Financial Artiviti¢$ for the ear ended 31s1 All ust 2025 2025 2024 Unreslricted Funds Restrieled Funds Total Funds Total FuThds Iyott INCOMING RESOURCES Donations and fundraising 12) 28.506 28,506 31,011 Subscriptions I tax relief on Gifi Aid 1600 3,145 Rent Received 21.675 21,675 14,770 TOTAL INCOMING RESOURCES 51.781 51.781 RESOURCES EXPENDED Charitable expenditure: Management and administraiion 47.558 47,558 41,991 TOTAL RESOURCES EXPENDED 13) 47.558 NET INCOMING RESOURCES FOR THE YEAR 4.223 4,223 6,935 Balan¢e brought forward 299.941 299,941 293,O(J6 Balance carTied forward 299,941 The sts*ment of financial activities includes all gains and losses in the year. All incoming Tesources and resources expend¢d derived from ¢ontinuing aclivili¢s.
Cambrid e Sikh So¢iet Ltd om Inv Limiled B Ar*nte¢ Balante Sheet •at315tAu 115t 2025 Company No.: 7745606 21125 2024 Note5 Fixed Assets Tangible Assets (4) 331,465 332.636 Current A5$ets DebtorsrepayMenis Cash * Bank and in HaDd lio} 4,377 14.049 2,777 18.426 17.802 Creditors: •moll duew 'thin one ear {8) 1.076 Net current liabilities 16.775 349,411 346.038 rs- amount5 due after one e4r (9) (44,651) (49,470) Net Assets 299,941 Fln4nced b Add.. Surplus Income over Expenses Accumulated Funds Blfwd 4.223 299,94 6.935 293.006 Total Funds (li 304.164 For ihe year ended 31st August 2025 the chIlable company was entiiled to exempiion undcr se¢iion 477 of the Companies Aci 2006. Director5, restK)nsibilities= The membeTS have nor Tcquird the cofflpony to obtain an audil of its accounts foT the year in quesiion in accordance with section 476 of the Companies Act 2(MJ6. The dire¢iors acknowledge their respon5ibiliiies for complying with the requirements of the Acl with iespe£t io accounting r¢¢ord5 and the preparation ot"accouDts. These accounts have been prepared tn a¢cordarKe with ihe provisions applicable to companie5 subjeLt to the small companie$ regime. These Financial Statements were approved by the DirectOrru5t¢es on were sign¢d b Mr Kanwalpieei Singh Chanana (Directortfrustee)
Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARAIYTEE Notes to the Fingncigl Statements For the ear ended 31st Au ust 2025 {}) AC NTING POLICIES f Accounts The financi statements hav¢ be¢n prepared in accordance with Accounting Reporting by Charities.. Statement of Recommended Prnctice applicable to charities preparing their accounts with the Financial Rcporting Standards applicable in the UK and the Republic of Ireland (FRS 102). thc Charilies Act 2011 and app.¢able regulations. Inc min Resources Incoming r¢50urr¢s are rQgnised in the statement of fmancial activities when entitlement has passed to the charity and the amounts are certain and measurable. Any incoming resources received that relate exclusively to future periods are deferred on the Balance Sheet. Resources Ex ended Expenditure is Tecognised in the statemeni of financial a¢tiviti¢s when a liability is incurred or increased without a commensurate increase in recognised assets or a reduction in liabilities. Allocation of Co Direct Activity Costs comprise those costs thal contribute directly to an a¢tivity and are allocated to the relevant activity. Support Costs comprise those costs that are nece&sary io delfftver an activity but in themselves do not produce or deliver an activity. Governance Cosis are those costs incuThed io meet staiutory and constitutional requirements. Funds (a) Unrestricted fijnds, which ar¢ credited to the Income #nd Expenditure OUnts are nom)ally expendable at the discretion of th¢ management. (bl R¢srri¢ied funds, whirh for spccifir puryjoses declared by the donors, ar¢ credited to thc Income and Expenditure account when received and debited to the same account when paid_ (c) Designaied fiJnd5 represent funds set Iside by the Management Committee for specific purposes.
Company No.: 7745606 CAMBRIDGE SIKH SOCIETY LTD COMPANY LIMITED BY GUARANTEE Noles to tbe Financial Statement$ (eontlnued) For the ear ended 31sl Au us¢ 2025 ACCOUNTING POLICIES continued iabili Reco nition Liabilities ar¢ recognised as soon as there is a legal or constswctive obligatio committing the chan.ty to pay out F¢sourc¢s. Mana emcnt Costs Managemeni ¢osiS includ¢ the governance costs of the charity, these being the cost5 of the preparation and audit of the staluiory accounts {in¢luding independent examination). the costs of trustee's meetings and ihe cosls of any legal advice to trusiees on governance or consiilutional matters. reciation The rat¢s of depreciation used to write off the cost of iangible fixed assets over their expe¢ted useful lives aTe'. Building Impmvemcnts Fixture & Finings and Equipment 20/0 p¢r annum of costs 250/0 per annum of costs No depreciation has b¢en allowed on Buildings in the year 2025. Building Improvemenis are d¢pre¢iat¢d at the rate of 20/• per annurn. (2) DONA TtoNs 2025 Total Funds Unrestricted Funds Restri¢ted Funds Donaiions 28,506 28506 10
Company No.: 7745606 Cambrid e Sikh Socie Ltd Com an Limited B Guarantee Notes to the Financial Statements for the ear ended 31st Au ust 2025 (3) TOTAL RESOURCES EXPENDED Unrestrifted Funds 2025 Tot*1 2024 Total Basis of Allocation Costs directl localed to aclivities Accountancy fees Direct PostagelTelephonelAdvertising Direci Functions & Donations Direct Professional Fees Dir¢ci ort Costs allocated to activities Premises Insurance MotoilTravel Kit¢h¢n Expenses Repairs & Renewals Mortgage Interest D¢pr¢¢iaiion 1.075 540 9,276 2034 ,075 540 9,276 2.034 1,025 1,263 10,985 Floor Area Usage Usagc Usage Usage Transactions Usage 16.163 1.037 5.076 3,204 4,133 3.515 1,505 16,163 1..037 5,076 3.204 4,E33 3,515 1.505 12,529 800 2,710 4.285 2,602 4,211 1,581 Total resources expended 47,558 41,991 Net Incomin% Resources for the year This is stated after charging- 2025 2024 A¢¢ountants' remuneration Depreciation ,075 .505 1,025 1,581
Company No.: 7745606 Carnbrid e Sikh Socie Ltd Com an Limited B Guarantee Notes to the Financial Statements for the ear ended 31st Au ust 2025 (41 TANGIBLE FIXED ASSETS L*nd & Buildin rovements Total COST Addiiions 281,485 58.072 7.124 334 346.681 334 Ai 31st August 2024 281.485 58.072 347.015 Blfwd Charge for the year 8.639 990 5,406 515 14,045 At Jl$t August 2025 9.629 5,921 15.550 NET BOOK VALUE At 31st August 2025 281,485 48,443 331.465 Buildings for the ¢harity 8ft valued at CO as they are tr¢ated as charitsble assets and not investment asset. {5) STAFF NUMBERS AND COSTS 2025 2024 The charity had employees (6) TRUSTEE REMUNERATIUN 4¥1 RELATED PARTY TRAN ACTION No trnste¢ or other person related to the charity received any Temuneration during the year. No Istee or other person related io ihe charity had any personal interest in any contract or transaction entered by the charity during the year. 12
Company No.: 7745606 Cambrid e Sikh Socie Ltd Com an Limited B Guarantee Notes to the Financial Statements for the ear ended 31st Au ust 2025 {7) TAXATION As a charity, Cambridge Sikh Society Ltd is exempt from lax on income and gains falling within Section 505 of the Taxes Act 1988 or 5.256 of the Taxation of Chargeable Gains Act 1992 to the extent that ihes¢ ar¢ applied to its charitable objects. No tax charges hav¢ aris¢n in the Charity. (8) CREDITORS .. Amoun¢$ fallin dve within oJh¢ ear 2025 2024 Accruals 1,076 ,027 1,076 1.027 (9) CREDITORS . Amounts fallin due after one ear 44,651 49,470 49,470 A security is h¢ld over the Mortgage by way of a charge over the freehold land and buildings. (10) DEBTORS AND PREPAYMENTS 31101V2025 3110812024 Debtors- Gift Aid reclaim 4,377 2.777 13
Company No.: 7745606 Cambrid e Sikh Societ Ltd Com an Limiled B Guarantee Notes to the Finaneial Statements for the ear ended 31st Au ust 2025 (11) ANALYSIS OF L¥ET ASSETS BETWEEN FUNDS 2025 2024 General Funds Restricted Funds Tot41 unds Total Fund$ Tangible fixed assels Debiors 331.465 4.377 331.465 4.377 332.636 2,777 Cash at BanklHand Long-temj Liabilities cUent Liabililies 14,049 (44.651) (1.076} 14,049 (44.651) (1.076) 15,025 {49.470} {1,027) Nel assets ai 3 Isi August 2025 304,164 304.164 299.941 MPANY LIMITED BY GUARANTEE The Cambridge Sikh Society Lid is a company limited by guarantee and does not have a share capilal under th¢ provisLOI)5 of scrtion 30 of ihc Companies Act 2006. Financial statcrn¢nts ar¢ required to be filed annually with the Registrar of Companies. 14