REGISTERED CHARrrY NUMBER: 1147770
Report of the TTVStees 8Dd
Una￿dit¢d Financial Statements
for the Year EDded 30 Septsmber 2025
for
PARMARTH SADHNA CHARITABLE TRUST UK
Khanna & Co. Limited
Chartered Accountants
6 Vicarage Road
Edgbaston
Birniingham
B15 3ES

PARMARTH SADHNA CHARITABLE TRUST UK
CoDtents of the Financial Statements
for the Year Ended 30 SeptsmbeT 2025
Page
Report of the Trustees
Indtpendertt Examiner's Report
St#temtnt of ￿n#￿ti*l Aetivltles
Balanee Sbeet
Notes to the FinAntial Statements
6 to 10

PARMARTH SADHNA CHARITABLE TRUST UK
Rew)rt of the Trustees
for the Year Ended 30 September 2025
The trustees present their report with the fmancial stat¢ment5 of the charity for th¢ y¢ar ended 30 Septembff 2025. The
tNslees hav¢ adopt￿ the provisiojjs of Accounting and Reporting by Charities". Statement of Recommended Practice
applicable to clwilies pr¢paring th¢ir acoount5 ill arcordallce with the Fillaticial Reporting Standard applhcable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
ORJECTIVES AND ACTIVITIES
Objectives and •1rns
The aim5 and objective5 of the charity are '.
- To advan¢¢ the Sikh religion for ihe benefit of the public.
- To advance education, including education in the Sikh religion, and other subje¢ts. for the benefit of the publi¢,' and
To provide or assisi in the provision of facilities in the interest5 of social welfare for recreallon or other leisure time
occvpation of individuals who have need of such facilities by reason of their youth, age infirn)ity or disability, financial
Iwdship or social circumst&nces with th¢ object of improving their condilions of lif¢.
ACHIEVEMENTS AND PERFORMANCE
Charithble af tiviti¢5
We are pleased to report thai the tharity did hold r¢ligious and Educational program￿¢5 and events for the public which
were well attended. There was an increase in the number of events held durittg the year when compared to the year
before.
By holding these progrdrnmes and events, we have been able to advance the underslanding of the sikh religion for the
benefit of the public and involve the wider community. The freehold property which is owned by the charity has been
used io provide facilities for the public and therefore enabled us to m¢¢t the Charity's ain￿ and obje¢tives.
No rnateriaj fundrdisiyjg a¢ttvities w¢re ¢arried out by the charity in the period and there was no materia] expendifft￿e
related io current income generation. We do not anticipate any material expenditure in respect of in¢ome generation for
th¢ coming y¢ar.
We confirni that we have considered the latest guidance on public benefit reporting as 5pecifi¢d by the Charity
Commission.
FINANCIAL REVIEW
Reserves policy
The trusttts aim to maintain free reserves in unrestricted funds at a level which equates co a minimum of unrestricted
charitable expenditure anticipat¢d in the following twelve months. The trustees consider that this policy will ensure
sutricient funds available to coyer support and goYeman¢e costs. The actual level of fr¢e reserves as at 30 September
2025 were £487,90612024 . £467,819) which we consider to be adequate.
STRucfuRE. GOVERNANCE AI¥D MANAGEMENT
Govtrning document
The chariry is controlled by its governing docwnent dated 20 May 2012. a deed of trust and ¢onstitul¢s an
unincorporated ¢harity. The ¢iwity was ¢nl¢red on the Register of Charities with the Charity Commission on 20 June
2012.
Retruitment appointrnent of trustees
The trust document requires that there be a minimum of two trustees. In 5¢1¢cting individua15 for appoinlment as trustees,
the tNstees must hav¢ regard to the skills, knowledge aJLd experience needed for the effective administrdtloll of the
charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Ch4rity J)umb¢r
1147770
Page I

PARMARTH SADHNA CHARITABLE TRUST UK
Report ofthe Trvsteej
for the Year Ended 30 Septernl>er 2025
Prlnelpal address
15 Steward Street
Birming1￿1
W¢51 Midlands
B18 7AF
Trustees
O P Sohal
Gssoul
Independent ExaJTriner
Atul Khatmi FCA
Khanna & Co. Limit¢d
Chartered Accountants
6 Vicarage Road
Edgbaston
Birniingham
B153ES
Approved by order of the board of trustees OD 14 July 2026 and sAgned on its behatf by..
PJw(AL4
O P Sohal- Trt￿tee
Pag¢ 2

Independent Examiner's Re￿rt to the Trustees of
PzrJD8rth S4dbna Cbaritabl¢ Tryst UK
Independent examlner's report to the trusttts ofparmartb Sadhna Charitabk Trust UK
I report to the charity trust¢es on my exaTnination of the accounts of P8rniarth Sadhna Cljaritable Trust UK (the Tn￿)
for the year ended 30 September 2025.
Responsibilities and basi5 of report
As the charity tnL8tees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 Cthe Act).
I report in respect of my examination of the Tn￿(,5 accounts canied out under Section 145 of the Acl and in canying out
my examination I have followed all applicable Dir¢dion5 giv¢n by the Charity Commission under Section 145(5)(b) of
the Acl.
Independent examiner's statement
I have compleled my exajnination. I cojffimi that no material matters have corne to my attention in connection with the
examination giving tn¢ ¢ause to believe that in any mat¢rial respe¢¢'.
accounting reeords were not kept in respect of the TNst as required by Section 130 of the Act; or
the accounts do not accord wilh those records,. or
the accounts do not comply with the applicable requirements cOncen￿ng the forni and c4)ntenl of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give
tme and fdir view which is not a Tnatt¢r consid¢r¢d as part of an ind¢pendenl examination.
J have no ¢oncern$ and have come acrosg no oiher matters in connection with the ¢xamin*ion to which attejjtion should
be draNTr in this report in order to enable a proper understonding of the a¢¢ounts to be re4¢h¢d.
Atul Khann4 FCA
Khanna & Co. Limited
Chartered Aceountants
6 Vicarage Road
Edgbaston
Bimingham
B153ES
14 July 2026
Page 3

PARMARTH SADHNA CHARITABLE TRiiST UK
Statement of FiDan¢ial A¢tiYities
for the Year Ended 30 September 2025
2025
Unrestricted
rulld
2024
Totsl
Notes
INCOME AND ENDOWMEIYTS FROM
Donation5 and legacies
42J74
42,756
Investment income
2,441
877
Totsl
4815
43,633
EXPENDITURE ON
Charitable #etivitles
Charitable activii?es
24,728
29,455
NET INCOME
211,087
14.178
RECONCILIATION OF FUNDS
Total fullds brought forward
467019
453,641
TOTAL FUNDS CARIUED FORWARD
487,906
467,819
The not¢$ forni part of these financial statements
Pag¢ 4

PARMARTH SADHNA CHARITABLE TRUST UK
Bal*me¢ Sheet
30 September 2025
2025
Unrestrieted
fuDd
2024
Totsl
funds
Notes
FIXED ASSETS
Tangible a55ets
386J35
389,695
CURRENT ASSETS
Cash at bank and in hand
102,882
79,322
CREDITORS
Amounts falling due within one year
(ijii)
(1,198)
NET CURRENT ASSETS
IOlJ71
78,124
TOTAL ASSETS LESS CURRENT
LIABILITIES
487,906
467,819
NET A&SETS
487906
467,819
FUNDS
Unrestri¢ied fim¢ts
io
4￿,906
467,819
TOTAL FUNDS
487,906
407,8I9
Th¢ financial staternents were approyed by the Board of Tr￿SteeS aDd authorised for I￿lle on 14 Juty 2026 and were
signed on its behalf by..
O P Sohal - Tn]stee
The notes forn part of these fitmncial statements
Page 5

PARMARTH SADHIYA CHARITABLE TRUST UK
Notes to the Financial Statements
ror the Year EDded 30 sePte￿ber 2025
ACCOUNTING POLICIES
Basis of preparing the financlal statements
The financial ststements of the charity. which ts a public benefit entity under FRS 102. have b¢¢n prepared in
a¢cordance with the Charities SORP (FRS 102) 'Ac¢ounling and Rep)rting by Clwities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK at]d Republie of Ireland IFRS 102) (effeetive 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 fjnallcial statements have been prepattd u￿der the historical eost
convention.
Ineome
All income is I￿Ogn[sed in th¢ Stat¢m¢nt of Financial Activities once the charity has entitlement to the fi￿ds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expendiwre as soon &8 there is a legal or eonstruttive obligation committing the
harity to that ¢xpenditur¢, il 1$ probabl¢ that a trdnSfrT of ￿0￿0￿1¢ benefits wi]1 be required in settlement and
the amount of the obligation can be measured reliably. EXpendit￿e is aCc￿￿ted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Wher¢ costs cannot be directly
attributed to particular h¢adin¥s th¢y hav¢ been allocated to actiYitie5 on a basis consistent with ihe use of
resources.
Tangible fixed assets
Depreciation is provided at the followÈng amiual rates in order to wriie off each asset over its estimated use￿]
life.
Freehold property
Fixlures and fittings
250/0 on reducing balance
Taxalio
The charity is exempt from tax on its charitable activttie5.
Fund accountillg
Unrestricted fLmds can be llsed in accordance with the chaTiiable objectives at the diwetion of the trustees.
Restricted ￿ndS can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when spe¢ified by th¢ donor or when funds are rnised foT parti¢ular restricted PUTP05es.
Fwther explanation of the nature and purpose of each fimd is included in the notes to ihe financial statements.
Volunteer help
The value of any voluntary help received by the charAty is not included in the accounts.
Page 6
¢ontinued...

PARMARTH SADHNA CHARITABLE TRUST UK
Notu to the Financial Statement5- Colltinued
for th¢ Year Ended 30 Sept¢rnb¢r 2025
DONATIOLYS AND LEGACIES
2025
2024
Donation5
42J74
42,756
INVESTMENT INCOME
2025
2024
Deposit account interest
2,441
877
CHARITABLE ACTivrriES COSTS
Direct
Costs (see
not¢ 5)
Charitable activities
24,728
DIRECT COSTS OF CHARITABLE AcfiviTIES
2025
2024
Rates and water
InsuraDce
Light and heat
Repairs
Consumables
Printing
Depreciation
2,559
3341
4,082
5256
954
160
8,476
2,161
2,961
7,240
7,890
1,870
7.333
24,728
29.455
TRUSTEES. REMUNERATION AIYD BENEFITS
There were no trustees, remuneration or other benefits for the year ended 30 September 2025 nor for the year
¢nd¢d 30 SeptetDber 2024.
Trustees, eiptnses
There w¢re llo trustees, expejjses paid for the year ended 30 September 2025 nor for the year ended
30 September 2024.
Page 7
continued...

PARMARTH SADHNA CHARITABLE TRUST UK
Tr4otes to the Flnanelxl Statements- contlnued
for the Year Ended 30 Septetnber 2025
COLIIPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrriES
Umystricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
42,756
Imvestm¢nt incom¢
877
Total
43.633
EXPENDITURE ON
Charitable activltie5
Charitable activities
29,455
NET INCOME
14.178
RECONCtLIATION OF FUNDS
Total funds brought foThvard
453,641
TOT AL FUNDS CARRIED FORWARD
467.819
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Totsls
COST
At l October 2024
Additions
464,407
35,422
5,116
499J29
5,116
At 30 September 2025
464,407
40,538
504,945
DEPRECIATION
At l Ociob¢r 2024
Charge foT year
76J47
6,788
33,787
1,688
110.134
8,476
At 30 September 2025
83,135
35,475
118,610
IYET BOOK VALUE
At 30 Sept¢mber 2025
381272
386W5
At 30 Septernber 2024
388,060
1,635
389,695
tncluded in cost or valuation of land and buildings is frc¢hold land of £125.000 (2024 - £125,000) which is not
depreciated.
Page 8
COllliDued...

PARMARTH SADHNA CHARITABLE TRUST UK
Note5 to the Financial Statements- continued
foT the Year EDded 30 September 2025
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Accruals and deferred income
1,198
io.
MOVEMENT IN FUNDS
Net
ovement
An funds
At
1.10.24
Ai
30.9.25
Unreslrict¢d funds
General
467019
20,087
487,906
TOTAL FUP4DS
467,819
20,087
487,906
Net movement in funds, included in the above are as follows..
Incorning
resources
Resou￿e$
expended
Movement
in fi]nds
U￿￿trICted T￿ndS
General fLmd
41815
(24,728)
20,087
TOTAL FUNDS
44,815
(24,728)
20.087
Comparntlves for movement In funds
Net
movement
in funds
At
1.10.23
At
30.9.24
Unrestrieted funds
Getternl fimd
453,641
14,178
467,819
TOTAL FUIYDS
453,641
14,178
467,819
Compardtive net movement in funds, included ID the a￿ve are as lollows..
Incoming
resources
R¢sourc¢s
expended
Movement
Unres¢ricted fund5
General fund
43,633
(29,455)
14,178
TOTAL FUNDS
43,633
(29,455)
14,178
Page 9
eontinu¢d...

PARMARTH SADHNA CHARITABLE TRUST UK
Note5 to the FinAncial Ststements- contlnued
for the Year EDded 30 September 2025
io.
MOVEMENT IN FUNDS- continued
A curr¢nl year 12 months and priory¢ar 12 mo]ths Combined position is &% follows:
Net
rnovernent
in funds
Ai
1.10.23
At
30.9.25
Unrestricted funds
Get]eral fund
453.641
34,265
487,906
TOTAL Fuf4DS
453,641
34,265
487,906
A current year 12 months a]Trd prior year 12 months Combined nel niovement in funds, included in the abov¢ are
as follow5:
]ncoming
re5oi]rc¢5
Resources
eX￿nd
Movement
ill fi]nds
Unrestrieled funds
General fund
88,448
(54,183)
34,265
TOTAL FUNDS
88,448
{54,183)
34265
ii.
RELATED PARTY DISCLOSURES
The charity received donation5 totalling £6,000 (2024: £6,000 ) from O & P Fashion FabTiCS Limited. Mr O P
Sohal is a director of O & P Fashion Fabrics Limited.
Page 10