Karamjot
Report and Accounts
31 March 2025
Company Limited by Guarantee No. 07430874 Charity No. 1145792
Charity name
Karamjot
Trustees' Annual Report
For the year ending 31 March 2025
Section A Reference and administration details
Registered charity number 1143107 Charity's principal address 36 Brampton Park Road Hitchin Herts SG5 1XF
Names of the charity trustees who manage the charity
| Trustee name | Office (if any) | Dates acted if not for whole year |
|---|---|---|
| Sant Roshan Singh | (deceased: May 2024) | |
| Amrik Singh Rehal | Director and Company Secretary |
|
| Gurpreet Singh Rehal | Director | |
| Jasvinder Singh Dhingra | ||
| Maninder Kaur Multani | ||
| Kulwinder Kaur Rehal | ||
| Samittar Singh | ||
Section B Structure, governance and management
Description of the charity’s trusts
| Type of governing document Financial statements and external examination Trustee selection methods How the charity is constituted |
Memorandum & Articles of Association dated 07/02/2012 |
|---|---|
| Private company limited by guarantee, registered at Companies House, Cardiff. Co. No. 07430874 |
|
| Appointed by trustees, confirmed in Annual Meeting | |
| Both Charities law and Companies law lay down criteria for an external review of the Trust's financial statements. Based on the current levels of financial activity, the Trust is not obliged to seek an external audit under Companies Acts requirements. While there are lower limits for charities, the Trust does not meet this audit threshold either. Accordingly, the financial statements are subject to an Independent Examination. This is a review of the financial statements and underlying accounting records, carried out by a person competent to understand these matters. |
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Section C Objectives and activities
| Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects |
To advance the Sikh faith in the United Kingdom and abroad in accordance with the teachings of the ten Sikh Gurus and the Guru Granth Sahib Ji under the express wishes of the Sant Baba Karam Singh Ji Hoti Mardaan Wale. |
|---|---|
| We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. In accordance with the duty in section 4 of the Charities Act 2006, we have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. |
Section D Achievements and performance
Summary of the main In the period under review the Charity continued to hold regular meetings for achievements of the charity prayer and teaching and also assisted work by the Sikh Education Council. during the year The Trustees were pleased to host Baba Kashmira Singh of Alohora Sahib, during his visits to the United Kingdom. The Trustees have continued to develop plans that will lead to an enhancement of the Charity's property and provide improved facilities
Section E Financial review
Brief statement of the The charity will aim to retain a minimum reserve to meet current and forecast
charity’s policy on reserves expenditure. Details of any funds materially in deficit
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
A S Rehal
Signature(s) Amrik Singh Rehal Full name(s) Chair Position Date 22-Dec-25
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Independent examiner's report on the accounts
| Report to the trustees of On the Accounts for the year ended Respective responsibilities of trustees and examiner and set out on pages Independent examiner's statement Address: Basis of independent examiner’s statement Name: Signed: |
KARAMJOT | KARAMJOT | KARAMJOT |
|---|---|---|---|
| 31 March 2025 |
Charity no. Company no. |
1145792 | |
| 4 to 9 | 07430874 | ||
| M B Bath Date: The trustees (who may also be directors of the company for the purposes of company law) 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. In connection with my examination, no matter has come to my attention which gives me cause to believe that, in any material respect: accounting records were not kept in accordance with section 386 of the Companies Act 2006; or. the accounts do not accord with such records; or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. My examination was carried out in accordance with 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 the 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. 22-Dec-25 |
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| 22-Dec-25 | |||
| Bishop & Co., Accountants Michael Bath |
|||
| Belmont House, 75 Church Street Doncaster South Yorks. DN5 0BE |
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Company No. 07430874 Charity No. 1145792
Karamjot
Statement of Financial Activities (including summary Income & Expenditure account) For the year ending 31 March 2025
| Notes Income 2 Donations and legacies Charitable activities Investment income Exceptional income Other Expenditure 3 Costs of generating voluntary income Charitable activities Administration & overhead Governance costs Other resources expended Reconciliation of funds Total income Net movement in funds Total funds brought forward Total funds carried forward Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use Total expenditure Net income/(expenditure) Transfers between funds Net income/(expenditure) before other recognised gains/(losses) Other gains/(losses) |
Unrestricted funds Restricted funds 2025 2024 £ £ £ £ £ |
Unrestricted funds Restricted funds 2025 2024 £ £ £ £ £ |
Unrestricted funds Restricted funds 2025 2024 £ £ £ £ £ |
Unrestricted funds Restricted funds 2025 2024 £ £ £ £ £ |
Unrestricted funds Restricted funds 2025 2024 £ £ £ £ £ |
|---|---|---|---|---|---|
| 16,873 | - | - | 16,873 | 1,000 | |
| 7,200 | - | - | 7,200 | 7,900 | |
| 1,514 | - | - | 1,514 | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 25,587 | - | - | 25,587 | 8,900 | |
| - | - | - | - | - | |
| 3,329 | - | - | 3,329 | - | |
| 74 | - | - | 74 | - | |
| 550 | - | - | 550 | 375 | |
| - | - | - | - | - | |
| 3,953 | - | - | 3,953 | 375 | |
| 21,634 | - | - | 21,634 | 8,525 | |
| (2,646) | 2,646 | - | - | - | |
| 18,988 | 2,646 | - | 21,634 | 8,525 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 18,988 | 2,646 | - | 21,634 | 8,525 | |
| 59,663 | 186,634 | - | 246,297 | 237,772 | |
| 78,651 | 189,280 | - | 267,931 | 246,297 |
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Company No. 07430874 Charity No. 1145792
| Company No 07430874 | Company No 07430874 | Company No 07430874 | Company No 07430874 | Company No 07430874 | Company No 07430874 |
|---|---|---|---|---|---|
| Karamjot | Charity |
. No. 1145792 |
|||
| Balance Sheet as at 31 March 2025 |
|||||
| Notes Tangible Fixed Assets Freehold Property 6 Current assets Cash at bank and in hand Bank deposit accounts Gift Aid debtor Creditors: amounts falling due within one year Creditors and accruals 7 Net assets Funds of the Charity Unrestricted funds Restricted funds Total Funds Total assets less current liabilities |
2025 £ 189,280 19,318 59,481 452 79,251 (600) 267,931 267,931 78,651 189,280 267,931 |
2024 £ 186,634 60,438 - - 60,438 (775) 246,297 246,297 59,663 186,634 246,297 |
|||
| Unrestricted funds £ |
Restricted funds £ |
2025 £ |
2024 £ |
||
| - 19,318 59,481 452 |
189,280 - - - |
189,280 19,318 59,481 452 |
186,634 60,438 - - |
||
| 79,251 | - | 79,251 | 60,438 | ||
| (600) | - | (600) | (775) | ||
| 78,651 | 189,280 | 267,931 | 246,297 | ||
| 78,651 | 189,280 | 267,931 | 246,297 | ||
| 78,651 | 189,280 | 59,663 186,634 |
|||
| 78,651 | |||||
| 189,280 | |||||
| 78,651 | 189,280 | 267,931 | 246,297 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
A S Rehal
Director Chair of Trustees Approved on 22 December 2025
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Notes to the Accounts for the year ended 31 March 2025
Karamjot
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relebant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities and the Financial Reporting Standard applicable in the United Kingdom and Ireland (FRS102) and with the Charities Act 2011.
The accounts have been prepared on a going concern basis.
There are no changes to funds reported under previous GAAP and now determined under FRS 102.
Income
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
Incoming resources with related expenditure
Grants and donations
Tax reclaims on donations and gifts
Contractual income and performance related grants Gifts in kind
Donated services and facilities
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the time claims are submitted to HM Revenue & Customs This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material The value placed on these resources is the estimated value to the charity of the service or facility received.
Investment income This is included in the accounts when receivable. Investment gains and losses This will include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
Expenditure and Liabilities Liability recognition Liabilities are recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
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Notes to the Accounts for the year ended 31 March 2025
Karamjot
Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Assets
Tangible fixed assets for use by charity
Investments
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
2 Analysis of Income
| Analysis of Income | Analysis of Income | Analysis of Income | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted Funds £ Donations and legacies |
Restricted Funds £ |
Total 2025 £ |
2024 £ |
||||
| Donations received | 16,421 | 16,421 | 1,000 | ||||
| Gift Aid claim | 452 | 452 | - | ||||
| Miscellaneous receipts | - | - | - | ||||
| Total | 16,873 | - | 16,873 | 1,000 | |||
| Charitable activities | |||||||
| Rents received | 7,200 | 7,200 | 7,900 | ||||
| - | - | ||||||
| Total | 7,200 | - | 7,200 | 7,900 | |||
| Investment income | |||||||
| Interest received | 1,514 | 1,514 | - | ||||
| - | - | ||||||
| Total | 1,514 | - | 1,514 | - | |||
| Exceptional income | |||||||
| - | - | ||||||
| - | - | ||||||
| Total Total income |
- | - | - | - | |||
| 25,587 | - | 25,587 | 8,900 |
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Notes to the Accounts for the year ended 31 March 2025
Karamjot
3 Analysis of resources expended
| Analysis of resources expended | Analysis of resources expended | Analysis of resources expended | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted Funds £ Charitable activities |
Restricted Funds £ |
Total 2025 £ |
2024 £ |
||||
| Donations and Grants made | 200 | - | 200 | - | |||
| Propertyenhancement | - | - | - | - | |||
| Other expenses | 3,129 | - | 3,129 | - | |||
| Total | 3,329 | - | 3,329 | - | |||
| Fundraising | |||||||
| - | - | ||||||
| - | - | ||||||
| Total | - | - | - | - | |||
| Administration & overhead | |||||||
| Propertyexpenses | - | - | - | - | |||
| Bank charges | 74 | - | 74 | - | |||
| Property planning& legal costs | - | 2,646 | 2,646 | - | |||
| Total | 74 | 2,646 | 2,720 | - | |||
| Governance | |||||||
| Accountancy | 550 | - | 550 | 375 | |||
| Miscellaneous | - | - | - | ||||
| Total | 550 | - | 550 | 375 | |||
| Total resources expended | |||||||
| 3,953 | 2,646 | 6,599 | 375 |
4 Details of certain items of expenditure
4.1 Trustee expenses
No Trustees were paid any remuneration or expenses.
4.2 Fees for examination of the accounts
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees
| £ | £ | |
|---|---|---|
| 240 | 200 | |
| 310 | 175 |
5 Paid employees
| Staff costs Fundraising Charitable Activities Governance Other Total Total staff costs Average number of full-time equivalent employees in the year Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs |
£ | £ | |
|---|---|---|---|
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| Number | Number | ||
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| - | - |
5.1 Staff costs
5.2 Average number of full-time equivalent employees in the year
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Notes to the Accounts for the year ended 31 March 2025
Karamjot
6 Tangible Fixed Assets
| Freehold Property Purchase in 2012, stated at Cost incl. fees etc Additional works 2016-17 Additional works 2019-20 Planning costs and fees 2024-25 Total carried forward at 31 March 2025 |
2025 £ 157,294 22,497 6,843 2,646 |
2024 £ 157,294 22,497 6,843 |
|
|---|---|---|---|
| 189,280 | 186,634 |
The Charity has acquired freehold property known as 36 Brampton Park Road, Hitchin, to be used for meetings, prayer and education.
The trustees believe the property to have an open market valuation in excess of £250,000 and for this reason no charge to depreciation is made in these Accounts.
7 Creditors falling due within one year:
| Accruals Other creditors |
2025 £ 600 - |
2024 £ 775 - |
|
|---|---|---|---|
| 600 | 775 |
8 Movement in Funds
| Brought forward at 1 April 2022 Net movement in year Restricted funds Freehold property fund Unrestricted funds General funds Total carried forward at 31 March 2025 |
Restricted Funds £ 186,634 2,646 |
General Funds £ 59,663 18,988 |
Total Funds £ 246,297 2,646 18,988 |
||
|---|---|---|---|---|---|
| 189,280 | 78,651 | 267,931 |
Restricted funds comprise funds accumulated specifically for the purchase and improvement of the freehold property
9 Members' Liability
The liability of each member is limited to a contribution not exceeding £10 in the event of the company being wound up while he or she is a member, or within one year of being a member of, the company towards the debts and liabilities of the company incurred before he/she ceases to be a member.
10 Registered address
The company's registered address is 36 Brampton Park Road, Hitchin, Herts. SG5 1XF
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