REGISTERED CHARITY NUMBER: 11477711
Report ol the Trustees
Ullaudited Finaneial Sthtemenls
for the Year Ended 30 Sep¢¢mber 2023
for
PARMARTH SADHNA CHARITABLE TRUST UK
Khanna & Co. Limited
Chartered Accountants
6 Vicarage Road
Edgbaston
Binningham
B15 3ES

PARMARTH SADHNA CHARITABLE TRUST UK
CoThtent$ of the FI￿9￿ClaI Ststements
ror the Year Ended 30 September 2023
Page
Report of the Trustees
Indep¢ndent Examlller's Report
Sta¢erneDt of FiDancial A¢tiYiti¢S
Balance Sheet
Notes to the FinaDei#l Statemethts
6 to 10

PARMARTH SADHNA CHARITABLE TRUST UK
Report of the Trnste
for the Year Ended 30 September 2023
The I￿￿e¢S pr¢s¢nt th¢ir r¢port witb the f￿anCIal statements of the charity for the year ended 30 Sept¢mb¢r 2023. The
ITU5tees hav¢ adopt¢d the provision5 of Accounting alld Reporting by Charities.. Ststement of Recommended Practice
appli¢able to charities preparing their accounts in accordance with lh¢ Filwirial R¢porting Standard applicable ill the
UK and Republi¢ of Ireland (FRS 102) (effective l January 2019).
OWECTIVES AND AcfiviTIES
Objectives and
The aims and objectives of the cbarity are '.
- To advance the Sikh religion for the benefit of the public-
- To advance educalion, including ¢du¢ation in the Sikh religio￿ and other subjects. for ihe benefit of the public; and
To provide or assist in the provision of facilitie5 in the interests of s0¢ial welfare for reereation or other leisure time
occupation of individuals who have need of such Fdcilities by reason of their youth. age infirmity or disability. fmartcial
hardship or social ¢ircumstanc¢s with the object of improving iheir conditions of life.
ACHIEVEMENT AND PERFORMANCE
Ch#rAtsble aetivltles
We are pleosed to report the clwity did hold religious and educational programm¢s and ¢v¢nts for the publi¢ which
were well attended. There wa$ an increase in the numbu of events held during the year when compared to the year
b¢fore.
By holding these prograTnm¢s and events, we hav¢ been able io advance the understanding of the sikh religion for the
benefit of the public and involve th¢ wider community. The freehold properry which is owned by the charity has been
used to provide facilities for the public and therefore enabled us to med the chaTity'5 aims and obj¢¢tiv¢s.
No material fundraising activities were carried out by the charity in the period and there was no material expenditure
lated to current income generation. We do not anticipate any material ¢xpenditLf¢ in respect of income generation for
the coming year.
W¢ cotfvm that we have considered the latest guidance on publi¢ benefit reporting a$ $pe¢ifi¢d by th¢ Charity
Commi5s10n.
FINANCIAL REVIEW
Reserves policy
The trusiees aim to maintain frtt re5etves in unre51ricted funds at a level which equates to a minimum of U￿reStricted
Charilable eX￿nditUre anticipated ill the following twelve month5. The trust¢¢s consider that thi5 policy will ¢nsur¢
sufficient funds availabl¢ to cov¢r support and governan¢e costs. The actual level of free reserves as at 30 September
2023 were £4S3,641 (2022 . £448,060) which we ¢oll5ider to be adequate.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing do¢um¢tht
charity is controlled by its governing document dated 20 May 2012, a deed of tsu5t and constitutes an
ut)incorporated charity. The charity was entered on the Register of Charities with the Charity Commission on 20 June
2012.
Recruitment appfrlntment of new tr115t¢e$
The trust document requires that there be a minimum of two trustees. In 5¢1ecting individuals for appoinbnent &8 trngte¢
the trustees must have regard ¢0 the skills, knowledge and experAen¢e needed for the effective administrdtion of the
Charity.
REFERENCE AND ADMINISTRATIVE DETAllS
Registered Cb4rity number
1147770
Page I

PARMARTH SADHNA CHARITABLE TRUST UK
Report of the Trustees
for the Ye*r Ended 30 S¢ptsmb¢r 2023
Pritieipal addre55
15 Sieward Str¢¢t
Birn)ingham
West Midlands
B18 7AF
Trn$tees
O P Sohal
Gssoui
Independent Exarnlner
Att)] Khan￿ FCA
Khanna & Co. Limited
Chartered Accountant5
6 Vicarage Road
Edgb&5ton
B15 3ES
Approved by order of the board of trustees on I l Feb￿ary 2024 and signed on ils ￿half by:
O P Sohal- Trusttt
Page 2

Independent Examiner's Report lo the Trllstees of
Parmarth Sadhna CharitableTrnst UK
Independent exAmlner's report to the tnistee5 of ParrnArth Sadhn4 Charitsble Trust UK
I report to the charity trustees on my examination of the accounts of Parmarth Sadhna Charitabl¢ Trw5t UK Ith¢ Trust)
for the year ended 30 SeptembeT 2023.
Responslbllltie5 and b8515 of report
As the charity trustees of the Tn￿t you ate Tesponsible for the prepar￿loll of tbe 8￿QU￿￿ in accordance with the
requirements of the Charities Act 2011 Cthe Ace).
l Teport in r¢4)ect of my examination of the ￿st,5 accounts ca￿led out under Section 145 of the Act and in carying out
my examination I have follow¢d 811 applicable Directions given by the Charity Comrnis5ion under Se¢tion 143(5)(b} of
the Aci.
IndepeDdent ex8miner'$ st*t¢mtn¢
I have completed my examination. l ¢onfimi that no maierial 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 ofthe Trust as required by Se(tion 130 of the Act. or
the aecounts do not accord with those records. or
the account5 do not comply the @pplicable requrements concerning the forni and content of a¢¢ounis 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 indep¢nd¢nt examin￿10n.
I hay¢ no concerns and have come across no oth¢r matters in connection with the examination to which attention should
be drawD this re￿1 in order io enable a proper understanding of th¢ accounts to be reach¢d.
Atul Khatm4 FCA
Khanna & Co. Limiied
Chartered Accountanis
6 Vicarage Ri)ad
Edgbasto
Birn)ingh8tn
B15 3ES
I l Febnwy 2024
Page 3

PARMARTH SADHNA CHARITABLE TRUST UK
Statement of FID#n¢lal Aetlvities
ror the Yeor Ended 30 Septemb¢r 2023
2023
Unrestricted
fund
2022
Total
fimds
Notes
INCOME AND ENDOWMENfs FROM
Dojwions and legacies
33,482
43.476
EXPENDITURE ON
Charitable aetivitles
Charitable activiti¢s
27,901
23,205
NET tYCOME
&581
20271
RECONCILIATIOIY OF FUNDS
Total fvnds bToughi forward
448,060
427,789
TOTAL FUNDS CARRIED FORWARD
453.641
448,060
Th¢ not¢s fonn pth of these financial stat¢ment$
Pag¢ 4

PARMARTH SADHNA CHARITABLE TRUST UK
Bal¥4￿ce Sheet
30 September 2023
2023
UDrestrithd
2022
Total
funds
Notes
FIXED ASSETS
Tangible assets
367,028
373,943
CURRENf ASSETS
Debtors
Cash at bank and in hand
7,500
80J60
685
74,473
87￿60
75,158
CREDITORS
Amounts falling due within on¢ year
(1247)
(1.041)
NET CURREIYT ASSETS
86,613
74,117
TOTAL ASSETS LESS CURRETr4T
LIABILITIES
453,641
448,060
NET ASSETS
453,041
448,060
FUNDS
UnTestrieted funds
10
453,641
448.060
TOTAL FUNDS
453,641
448,060
The fmancial stalements w¢r¢ appmed by the Board of ThJstee5 and authorised foT isgue on I l February 2024 and were
sign¢d on its beha]f by..
a IJG4kO
O P Sohal- T￿￿tee
The notes forn part of these fman¢ial statements
Page 5

PARMARTH SADHNA CHARITABLE TRUST UK
Notes to the FI￿*￿tIll Ststements
for the Year EDded 30 Septernber 2023
ACCOUNTING POIJCIES
Basls of PTep4ring th¢ fin8n¢i•l $tst¢meDts
The f￿anCial stat¢m¢nts of th¢ charity, whi¢h As a public b¢nefit entity under FRS 102, have b¢en prepared in
aceordance with the Charities SORP IFRS 102) 'Accounting and R¢p)rting by Charities.. Statement of
R¢commended Practice applicable to charities pieparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019).,
Financial Reporting Standard 102 Tr Financial Reporting Standard applicable in the UK ond Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Incotne
All income is recognised in the Statement of Financial Adivilies on¢e the ¢harity hos entitlement io the fumds, it
1$ probabl¢ that the income will be receiveJJ and the amount can be me&sured reliabty.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to expenditur¢, it is probable that a transfer of economie benefits will be required in settlement and
tbe amount of the obligation can be measured reliably. Expenditure is acwunted for on an accrua]s basis and has
b¢¢n ¢lassified uttder headings that aggregate all cost related to the category. Where costs cannot be directty
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tanglble fixed assets
Depr￿latIOn is provided at the following annual rates in order to MTite off each assel over ils estimated useful
life.
Freehold properry
Fixture5 and fitting5
2Y• on cost
23•/fj on reducing balan¢¢
TaAatlon
The charity is exempt from tax on its charitsbl¢ a¢tivities.
accounting
UJ]restricted fimds can be used in accordance with the charilabl¢ objectives ai the discr¢tion of lh¢ trll5tees.
Restricted funds only be w¢d for particular restricted pU￿oseS within the objects of the charity. Restrictions
arise when specified by the donor or when fuThts aTe raised for parti¢ular restricted pU￿0$e5.
Further explanation of the nalure and pury>ose of ea¢h fimd is included in th¢ notes to the financial stat¢ments.
Voluntttr help
The value of any voluDtary help received by the charity is not ineluded iti the accounts.
Page 6
¢oniinved...

PARMARTH SADHNA CHAR￿ABLE TRUST UK
Not¢5 to the Finallci81 Statements- eontlnued
for the Year Ended 30 Seplember 2023
DONATIONS AND LEGACIES
2023
2022
Donations
33,482
43,476
CHARITABLE ACTIVITIES COSTS
Direet
Costs {$¢¢
note 4)
Charitsble activities
27SOI
DIRECT COSTS OF CHARITABLE ACTIVITIES
2023
2022
Rates and water
Insutznce
Light and h¢at
Repairs
Consumables
Printing
Legal fees
Depreciation
2,039
2,858
12,718
2,477
694
21KI
3.032
2,932
8,535
829
180
120
420
7,157
6,915
27,901
23,205
TRUSTEES, REMUNERATIOIY AL¥D BENEFITS
There were no t￿Ste¢s, remuneralion or other benefits for tbe year ended 30 September 2023 nor for the year
eDded 30 September 2022.
Trnstses. expeTrses
TheTe weTe no trustees, expenses paid for the year ended 30 September 2023 nor for the year ended
30 Sewember 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fulld
INCOME AND ENDOWMENTS FROM
Donations and legacies
43,476
EXPEf4DITURE ON
Cb8rltAble activitle5
ChaTi¢able a¢tivities
23,205
NET INCOME
20271
Page 7
continued...

PARMARTH SADHNA CHARITABLE TRUST UK
Noles to th¢ Fin#neial Statements- continue41
for the Year Ended 30 September 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITJES- Continued
Unrestricted
fund
RECOf4CILIATION OF FUNDS
Totsl funds brought forward
427,789
TOTAL FUNDS CARRIED FORWARD
448,060
TANGIBLE FIXED ASSETS
Fixtures
Frtthold
property
fittings
Totsls
COST
Ai l O¢thber 2022 and 30 Seoember 2023
434,407
35,422
469,829
DEPRECIATION
At l Odob¢T 2022
Ch8rge (or year
63J71
6,188
32,SlS
727
9SO86
6.915
AI 30 September 2023
69559
33242
102JOI
NET BOOK VALUE
At 30 September 2023
364,848
2,180
367,028
AI 30 September 2022
371,036
2,907
373,943
Included in cost or valuation of land and buildings is fr¢ehold la1￿ of £125,0(M) (2022 - £125,000) wbich is not
depreciated.
DEBTORS: AMOUNTS FALLING DUE WlThtN ONE YEAR
2023
2022
7,500
685
Page 8
continued...

PARMARTH SADHNA CHARITABLE TRusf UK
Notss to the Financlal Statements- continu¢d
ror the Year Endeij JO S¢pternber 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
A¢ctua]s and def¢￿ed income
1247
1.041
io.
MOVEMENT IN FUNDS
Net
mov¢m¢nt
in fijnds
At
1.10.22
At
30.9.23
Unr¢strieted funds
General fimd
448,060
5,581
453,641
T(wfAL FUNDS
448,060
5,581
4S3,641
Net movement in funds. included in ihe above ar¢ as follows:
Incoming
resources
Resources
expended
Movement
in fimds
Unrestricted funds
G¢n¢rdl fimd
33,482
(27,901)
TOTAL FUI¥DS
33,482
(27,901}
SJ81
Comparatives for mov¢ment funds
Net
movement
in fijnds
At
1.10.21
At
30.9.22
Unrestrieted funds
General fi￿d
427,789
20,271
448,060
TOTAL FUNDS
427.789
20.271
448,1160
Conlpardtive net movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in tiinds
Unrestrieted funds
General ￿nd
43,476
(23205)
20,271
TOTAL FUNDS
43,476
(23,205)
20,271
Page 9
continued...

PARMARTH SADHNA CHARITABLE TRUST UK
Not¢$ to tbe Financial Statements- contlnued
for the Year Ended 30 September 2023
io.
MOVEMENT IN FUNDS- continued
A current year 12 n)onths and prior year 12 months wmbined position is as follows..
N¢t
movement
in funds
Al
1.10.21
At
30.9.23
Unrestrictsd funds
General fvThd
427,789
25,852
453,641
TOTAL FUNDS
427,789
25,852
453,641
A current year 12 months and prior y¢ar 12 months ￿Mbined net movement in fimds, included in the above are
as follows..
In¢omÈng
resources
Resources
¢xp¢nd
Movement
in fi￿dS
Unrestricted funds
General fill)d
76.958
(51,106)
25,852
TOTAL FUNDS
76,958
151,106)
25.852
ii.
RELATED PARTY DISCLOSURES
The charity received dO￿ationS totalling £6.000 (2022: £6.OW ) from O & P Fashion Fabrics Limited. Mr O P
Sohal is a director and was a shareholder of O & P FLshion Fabrics Limited.
Page 10