REGISTERED CHARITY NUMBER: 1147770
Report of lh¢ Trnstee5
Un4udited FiDanciAI StatemeDts
for the Year E￿ded 30 September 2024
for
PARMARTH SADHNA CHARITABLE TRUST UK
Khannd & Co. Limited
Chart¢r¢d A￿oUntantS
6 Vicarage Road
Edgbaston
Bimiingham
B153ES

PARMARTH SADHNA CHARrrABLE TRUST UK
Contsnts of th¢ Flnaneial StstemeDts
(or the Year Ended 30 September 2024
Page
RepDrt of the Trnstees
Indtptndent Ex¥4miner's Report
Stalement of Flnanelal Act}￿tIeS
Balance Sheet
Notes to the Fina￿¢1￿] Stst¢ments
6 to 10

PARMARTH SADHNA CHAIUTABLE TRUST UK
Report of the Trustees
for the Year EDded 30 S¢ptt￿beT 2024
The tNstees present their report with the r]nan¢ial stal¢rn¢nts (Trf th¢ ¢harity for th¢ y¢ar end￿ 30 September 2024. The
tNstees have adopted the Provisions of Accounting and Reporting by Charities: Stst¢m¢nt of Recomm¢lld￿ Practice
applicable to ¢horities preparing their a¢counts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of IT¢land IFRS 102) (effe¢tiv¢ l January 2019).
OBJECTIVES AND A￿[VITIEs
Objectives and aims
The aims and obj¢¢tives of the chariry are '.
- To advance the Sikh religion for the benefit of the public.
- To advance education, including education in the Sikh Teligion. and other subjects. for the benefrt of the public. and
To provide or assist in the provision of faci]ities in the inieresÉg of social welfare for recreaiion or other leisure time
occupation of individuals who have need of such ts¢ilities by re&son of th¢ir youth, age inf￿rnIty or disability, flnancial
hardship or social circutnstances with the object of improving their conditions of life.
ACHIEVEMENT AND PERFORMANCE
Charltsble a¢¢ivities
We are pleased to ￿e￿rt that the charity did hold religious and educational programmes and ev¢llts for the public whi¢h
wer¢ w¢ll att¢nd¢d. There was an AJLcrease in the number of events held during the year when wmpared to the year
before.
By holding these progtwnmes and events, we have been able to advance the understanding of the sikFL religion for the
benefit of the publi¢ and involve the wider community. The freehold propeTry which is owned by the charity has been
used io provide facilities forthe public and therefore enabled us to meet the chaTity's ain￿ and obje¢tives.
No material fundraising activities were &qrried out by the ehariry in the period and there was no material expenditure
related to current income ger￿￿tion. We do not anticipat¢ any m#i¢riai ¢xp¢nditw¢ in r¢sp¢d of in¢om¢ g¢n¢rntion for
th¢ coming year.
We confirm that we have considered the latest guidance on public b¢n¢fit reporting as SP￿lfIed by the Charity
Co]nrni55ion.
FINANCIAL REVIEW
Reserves poll¢y
The tr￿SteeS aim to maintain free reserves in unrestricted fi]nds at a level which equat¢s to a minimum of unrestri¢t¢d
haritsble expenditure aniicipated in the following twelve months. The trustees consider that this policy will ensure
sufficient funds available to wver support and governance costs. The actual level of free reserves as at 30 September
2024 were £467,819 (2023 .. £453.641) which we consider to be adequate.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goyerning document
The charity is controlled by its governing document dated 20 May 2012, a deed of trugt and COn￿ltuteS an
unincorporated charity. The charity was entered on the Register of Charities with the Charity Comrnission on 20 Jun¢
2012.
R¢¢rllltMent and appolntment of new trustees
Th¢ trust dwum¢nt requires that there be a minimum of two trustees. Ill selecting Andividua]s for appointment as t￿ste¢S,
the tswstee5 must have regard to the skills. knowledg¢ ond experience needed for the effe¢tiv¢ administraiion of the
charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Dumber
1147770
Page I

PARMARTH SADHNA CIIAIUTABLE TRUST UK
Report of the Trystees
for tbe Year Etkded 30 September 2024
Prinelpal addre55
15 Steward Street
Birniingham
West Midlands
B187AF
Trustee5
O P Sohal
Gssoul
Independent ExamI￿tr
Atul Khan￿￿ FCA
Khatjna & Co. Lin)ited
Chartered Accountwts
6 Vicarage Road
Edgbthon
Birniingham
B153ES
Approv¢d by order of the trA)ard of tnjstees on 16 Juty 2025 and sigDed on its behalf by..
O P Sohal. Trnstee
Page 2

IDdep¢DdeDt Examiner'5 Report to tbe Trustees of
Parmarth Sadhna Charilable Trust UK
Independent e%aminer's T¢POrt to the tru$te¢$ ofpgrjngrth SAdhno Charltable Trust UK
I report to the chaTity trustees on my examination of the accounts of PaTmarth Sadhna Charitable Trust UK (the Trnst)
foT lh¢ year ended 30 September 2024.
Responslbllitles and bjsls of report
As the charity trustees of the Trust YOU att r¢swnsible for the preparation of the accounis in accordance with tbe
requirements of the Charities Act 2011 Cth¢ ACQ.
l T¢PQrt in r¢spect of n)y exalnination of the Tntsvs accounts carried out under Sectton l45 of the Act and in carrying out
my examination I have followed all applicable Diredions giv¢n by the Charity Cornmission under Section 145(5)(b) of
tILe Act.
Independent txamlner's sthtement
I have completed my exatninarion. I confurn that no malerial matters have com¢ to my attentlon in coDn¢ctiOD with the
examination givtng mt ¢aus¢ to believe in any material respec¢.'
accounting records weTe noi 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 ¢on¢¢rning the fom and ¢oni¢nt of aceouni$ set out
in the Charities (Accounts and Report5) Regulations 2008 other than any requiremeni that the a¢¢ount$ give a
tru¢ 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 th¢ examination to whi¢h att¢ntion should
be drawll in this report in order to enable a proper understanding of the accounts to be reached.
Awl Khann4TCA
Khanna & Co. Limited
Chartered Accotsntants
6 Vicarag¢ Road
Edgbasion
Birn]ingham
BE5 3ES
16 Juty 2025
Page 3

PARMARTH SADHNA CHARrrABLE TRUST iIK
Ststement of FinAncial Aetivities
lor the Year Ended 30 September 2024
2024
UDr¢strirt
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
42,756
33,482
Investmern income
877
Total
43,633
33,482
EXPENDITURE ON
Charitsble aetivitles
Charitable activities
29,455
27,901
NET INCOME
14,178
5,581
RECONCILIATION OF FUNDS
Total fimds brought forward
453,641
448,060
TOTAL FUNDS CARRIED FORWARD
467019
453,641
The notes forn) part of these fJDancial st￿eMents
Pag¢ 4

PARMARTH SADHNA CHARITABLE TRUST UK
Balance Sheet
30 September 2024
2024
Unre5tri¢tfd
2023
Total
funds
Notes
FIXED ASSETS
Tattgible assets
389,695
367.028
CURRENT ASSETS
Debtors
Cash at bank and in hand
7,500
80,360
79J22
79J22
87,860
CREDITORS
Arnounts falling due within one year
10
(1,198)
(1,247)
NET CURRENT ASSETS
78,124
86.613
TOTAL ASSETS LESS CURRENT
LIABILJTIES
467￿19
453,641
NET ASSETS
467019
453.641
FUNDS
Unrestricted funds
467019
453,641
TOTAL FUNDS
467019
453,641
The fjnancial statern¢nts We￿ approved ty the Board of Trustees and authorised for issue on 16 July 2025 and were
si￿ed on its behalf by..
OPSohal-T
The notes forni part of these fmancial statements
Page 5

PARMARTH SADHNA CHAIUTABLE TRUST UK
Notes to the FiTrancial StateD)ents
for the Yejr End¢d 30 Septemb¢r 2024
ACCOUNTING POLICIES
Basis of preparing the finaneial ststements
The fiThancial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Ctwities SORP (FRS 102) 'AccountiAg And Reporting by Chariiies.. StatemeMt of
R¢cotnmended Practice applicable to charities preparing their accounts in aceordAnce with the Financial
Reporting Standard applicabl¢ in the UK and Republic of Ireland IFRS 102) (effective l January 2019)..
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The f￿anCIal statements have been prepared under th¢ historical cost
convention.
All incorne is Tecognised in the Statemeni of Financial Activities on¢¢ the ¢harity has entitlement to the funds, it
1$ probable that the Income will be received and the amount ¢an be m¢&sured reliably.
Expenditure
Liabilities are recognised es expenditure as as there is a legal or constructive obligation committing th¢
charity lo that expenditure, it 1$ probabl¢ that a transfer of economic benefits will be requirwj in settlement and
the amount of the obligdtion can be measured reliably. Expenditure is a¢counted for on an accruals basis and has
been ¢la5sified under headings that aggre8￿e all cost related to the category. Where costs cannot be directty
attributed to particular headings th¢y bave b¢en allocated to activities on a basis consistent with the use of
Tangible fixed assets
tkpreciation is provided at the following annual r*es in order to write off each &%set over its estimated useful
life.
Freehold pro
Fixtures and fittings
2 /0 on cost
25Q/• on reducing balance
Tax4tio
The charity is exempt from tax on its charitable activities.
Fund aecouDting
Unrestricted ￿ndS can be used in accordan¢e wilh ihe ehaTitsble objectives at the discretion of the trnstees.
Restricted ￿ndS Only be used for particular restricted purposes within the objects of the cbarity. Restrictions
arise when specified by the donor or when fi￿dS aTe rni5ed for particular restri¢ted purposes.
Further explanation of the nature and Purpose of each fijnd is included in the notes to the rmanc1￿ ststements.
Volunteer help
The value of any volw]tary help received by th¢ charity is not included in the accounts.
Page 6
cominued...

PARMARTH SADHNA CHARITABLE TRUST UK
Notes to the FID2nelal Statements- eontinued
for the Year Ended 30 September 2024
DONATIONS AND LEGACIES
2024
2023
Donatiorts
42,756
33.482
INVESTMENf INCOME
2024
2023
Deposit account interest
877
CHARITABLE ACTIVITIES COSTS
Direct
Costs (stt
nole 5)
Charitabl¢ ￿tIViti
29,455
DIRECT COSTS OF CHARITABLE ACTivrrIES
2024
2023
Rates and water
Insurance
Light and heat
Repairs
Consumables
Printing
D¢preciation
2,161
2,961
7240
7090
1.870
2,039
2,858
12,718
2.477
694
200
6,915
7J33
29,455
27,901
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, r¢mun¢ralion or other benefits for the year ended 30 September 2024 nor for the year
¢ttded 30 September 2023.
Trnstees, expenses
There were no tswstees, expenses paid for the year ended 30 s￿tember 2024 nor for Ihe year ¢nd¢d
30 September 2023.
Page 7
continued...

PAR￿TH SADHNA CHARITABLE TRUST UK
Notes to the Financial Statements- eontinued
for the Year Ended 30 September 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Umrestricted
fI￿d
INCOME AND ENDOWMENTS FROM
Donations and le8￿1¢$
33,482
EXPENDITURE ON
Choritable activities
Chariiable activities
27,901
NET INcOl￿E
5,581
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
448.060
TOTAL FUNDS CARRIED FORWARD
453.641
TANGIBLE FIXED ASSETS
Fixtures
Freehold
property
fittings
Totals
COST
At l October 2023
Additiolls
434,407
30,0011
35,422
469,829
30,000
At 30 S¢ptemb¢r 2024
404,407
35,422
499029
DEPRECIATION
At l October 2023
Charg¢ for year
69,559
788
33,242
545
102001
7J33
At 30 S¢ptember 2024
76J47
33.787
110,134
NET BOOK VALUE
At 30 September 2024
3W060
1,635
389,695
At 30 September 2023
364.848
2,180
367,028
Included ￿ cost or valuation of land and buildings is freehold land of £125,000 (2023 £125,000) which is noi
depreciated.
Page 8
continued...

PARMARTH SADHNA CHARITABLE TRUST UK
No¢¢5 to the Fin4th¢io1 S¢4¢¢m¢nts- ¢othtinued
for the Year Ended 30 September 2024
DEBTORS: AMOUNTS FALLING DUE WITHJN ONE YEAR
2024
2023
Prepayments and accrued income
7.500
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and deferred income
1,198
1,247
MOVEMENT IN FUNDS
Net
rnov¢m¢nt
in funds
Ai
1.10.23
Ai
30.9.24
Unrestrietsd funds
General fiu
453,641
14,178
467019
TOTAL FUNDS
453.641
14,178
467,819
Net mov¢m¢nt in fi￿d5. included in the above are ￿ follows:
Inrorning
r¢50urces
R¢sourc¢s
¢xp¢tKled
Mov¢rn¢nt
infiu
Unrestricted funds
Gen¢ral fi￿d
43ffi33
(29,455)
14,178
TOTAL FUNDS
43,633
(29,455)
14,178
Comparntives for movement funds
Net
movement
in funds
At
.10.22
At
30.9.23
Unrestricted (unds
General fund
448.060
5,581
453,641
TOTAL FUNDS
448,060
5,581
453.641
Page 9
continued...

PARMARTH SADHNA CHARITABLE TRUST UK
Notes to the Financial StatsmeDts- eontlDued
for tbe Year Ended 30 September 2024
MOVEMENT IN FUNDS- eontinued
Comparative net movement iry funds. included in th¢ above are ￿ follows..
Incoming
Tesources
Resource5
expended
Move]neDt
Unrestricled funds
General fund
33,482
(27,901)
S,58l
TOTAL FUNDS
33,482
(27,901)
5,581
A current Ye￿ 12 months and prior y&v 12 months combined position is as follows:
N¢t
movement
in funds
At
1.10.22
At
30.9.24
Unrestrittsd funds
General fund
448,060
19,759
467,819
TOTAL FUNDS
448,060
t9,759
467,819
A Cu￿ent year 12 months and prior year 12 months combined net movement in fund& included in the above are
as follows..
Incoming
resour¢¢s
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
77,115
(57,356)
19,759
TOTAL FUNDS
77,115
(57,356)
19,759
12.
RELATED PARTY DISCLOSURES
The charity re¢£ived donations totalling £6,0(M) (2023.. £6,000 } from O & P Fashion Fabri¢s Limited. Mr O P
Sobal is a dire¢tor and was a %hareholder of O & P Fashion Fabrics Limited.
Page 10