REGISTERED CHARITY NUMBER: 1153395
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025 FOR DHARAM SEVA RECORDS
DHARAM SEVA RECORDS
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 1 0 |
| Detailed Statement of Financial Activities | 11 |
DHARAM SEVA RECORDS
REPORT OF THE TRUSTEES for the Year Ended 30 September 2025
The trustees present their report with the financial statements of the charity for the year ending 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Summary of activity by the charity over the last 12 months
Dharam Seva remains committed to preserving and promoting the timeless teachings of the Sikh faith while delivering projects that positively impact people from all backgrounds, cultures and beliefs. Through music, education, community engagement and wellbeing initiatives, the Charity continues to use creative arts as a powerful vehicle to inspire, educate and support society.
The Charity’s digital platforms continue to reach audiences across the world, with Shabad, educational and inspirational content viewed by millions of people annually. These productions aim to make the teachings of the Sikh Gurus more accessible to current and future generations whilst encouraging reflection, mindfulness and positive mental wellbeing.
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Chaupai Sahib – 9,600,000 views
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Mool Mantar for kids – 7,800,000 views
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Chal Seva Kariye – 3,200,000 views
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Jin Prem Kiyo – 2,400,000 views
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Dasmesh Guru – 1,500,000 views
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Allah Hu Raam Tu Waheguru – 155,000 views
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Loki Darde Maran Toh – 127,000 views
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Anand Sahib – 67,000 views
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Rabba Veh – 56,000 views
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Gal Taa – 40,000 views
Information relating to all releases produced by the Charity is available upon written request to the Trustees.
Extending reach within local communities
Alongside its digital content, Dharam Seva continues to expand its work within local communities through education, wellbeing and youth engagement programmes.
The Charity’s weekly study forums remain a central part of its work. These interactive sessions provide a welcoming environment for people of all ages and backgrounds to explore the teachings of Sri Guru Granth Sahib Ji and discuss how those teachings can be applied to the challenges faced in modern society.
Participants are encouraged to suggest discussion topics in advance, allowing volunteers to facilitate open and meaningful conversations centred around spirituality, resilience, mental wellbeing and personal development. Attendance continues to grow, with the Charity maintaining regular sessions throughout the year due to increasing public demand.
The Charity also continues to invest in supporting younger generations. Through educational initiatives such as the Japji Memorise programme, children are encouraged to learn, understand and connect with the writings of Guru Nanak Dev Ji, ensuring these teachings continue to be preserved and passed on to future generations.
During the past 12 months, Dharam Seva has also strengthened its commitment to improving physical and mental wellbeing through community sport.
With the support of Sport England, the Charity launched its RISE (Resilience, Inclusion, Sport and Empowerment) programme, designed to engage young people through structured football activities that promote confidence, teamwork, inclusion, leadership and healthier lifestyles. The programme provides opportunities for children and young people from diverse backgrounds to participate in regular physical activity while developing important life skills in a safe and supportive environment.
The Charity continues to explore additional opportunities to expand its educational, wellbeing and community engagement programmes through partnerships with other organisations where these align with the Charity’s objectives and provide additional benefit to local communities.
Page 1
DHARAM SEVA RECORDS
REPORT OF THE TRUSTEES for the Year Ended 30 September 2025
Summary of achievements and outlook going forward
Demand for Dharam Seva’s services has continued to increase throughout the past 12 months.
The Charity’s digital content continues to reach significant audiences across the world through YouTube and other social media platforms, helping spread the teachings of the Sikh Gurus whilst encouraging wellbeing, compassion and positive values.
Alongside its digital reach, Dharam Seva has continued to diversify its charitable activities through education, youth development, sport and community wellbeing programmes. This broader approach enables the Charity to support beneficiaries through multiple channels whilst remaining firmly rooted in its core charitable objectives.
The continued success of the weekly study forums, children’s educational initiatives and the launch of the RISE programme demonstrate the Charity’s commitment to responding to the changing needs of society. By combining faith, education, creativity and community engagement, Dharam Seva is helping individuals build resilience, improve wellbeing and strengthen community connections.
The Trustees continue to identify opportunities to develop new projects that complement the Charity’s existing work while ensuring resources are managed responsibly and the Charity’s mission remains at the heart of every initiative. As digital engagement continues to grow and demand for community-based support increases, the Trustees believe Dharam Seva is well positioned to expand both nationally and internationally over the coming years.
The Charity continues to operate through the dedication and commitment of its volunteers and Trustees, all of whom freely donate their time, expertise and experience. As in previous years, the Charity has maintained a 0% salary cost, ensuring that resources are directed towards delivering charitable activities and maximising public benefit.
The Trustees remain confident that Dharam Seva is well placed to build upon the successes of previous years, continuing to preserve Sikh heritage whilst supporting communities through education, wellbeing, music, sport and community engagement.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1153395
Principal address
Office 112 41 Oxford Street Leamington Spa Warwickshire CV32 4RB
Trustees
S S Khakh G S Notay M Dhaliwal
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DHARAM SEVA RECORDS
REPORT OF THE TRUSTEES for the Year Ended 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Intrinsic Financial Ltd
Deansgate, 62-70 Tettenhall Road Wolverhampton WV1 4[TH]
Date: .......................
Approved by order of the board of trustees on 31 July 2026 and signed on its behalf by:
S S Khakh - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DHARAM SEVA RECORDS
Independent examiner's report to the trustees of Dharam Seva Records
I report to the charity trustees on my examination of the accounts of Dharam Seva Records (the Trust) for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity trustee of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
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The accounts do not comply with the applicable requirements concerning the form and content of accounts 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 independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Intrinsic Financial Ltd
Deansgate, 62-70 Tettenhall Road Wolverhampton WV1 4TH
Date: .............................................
Page 4
DHARAM SEVA RECORDS
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| 30.9.25 | 30.09.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | fund | ||
| Notes | £ | s | |
| INCOME AND ENDOWMENTS FROM | £ | ||
| Donations and legacies | 79,820 | 112,705 | |
| Charitable activities | |||
| Music | |||
| 7,337 | 13,526 | ||
| Total | 87,157 | 126,231 | |
| EXPENDITURE ON | |||
| Raising funds | 2 | 58,473 | 70,415 |
| Charitable activities | |||
| Music | |||
| 36,869 | 60,533 | ||
| Total | 130,948 | 130,948 | |
| NET INCOME | -8,185 | -4,717 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 32,505 | 37,222 | |
| TOTAL FUNDS CARRIED FORWARD | 24,320 | 32,505 |
The notes form part of these financial statements
Page 5
DHARAM SEVA RECORDS
BALANCE SHEET 30 September 2025
| 30.09.25 | 30.09.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | 4,706 | 4,706 | |
| CURRENT ASSETS | |||
| Cash at bank and in hand | 19,614 | 27,799 | |
| NET CURRENT ASSETS | 24,320 | 32,505 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 24,320 | 32,505 | |
| NET ASSETS | 24,320 | 32,505 | |
| FUNDS | 5 | ||
| Unrestricted funds | 24,320 | 32,505 | |
| TOTAL FUNDS | 24,320 | 32,505 |
The financial statements were approved by the Board of Trustees and authorized for issue on 31 July 2026 and were signed on its behalf by:
S S Khakh - Trustee
M Dhaliwal - Trustee
G S Notay - Trustee
The notes form part of these financial statements
Page 6
DHARAM SEVA RECORDS
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognized in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
2. RAISING FUNDS
Raising donations and legacies
| 30.9.25 | 30.9.24 | |
|---|---|---|
| £ | £ | |
| Support costs | 36,869 | 60,533 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
The following trustees were reimbursed by the charity during the year ended 30 September 2025 and each received:
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DHARAM SEVA RECORDS
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2025
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
5.
| Unrestricted | |||
|---|---|---|---|
| fund | |||
| £ | |||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 112,705 | ||
| Charitable activities | |||
| Music | |||
| 13,526 | |||
| Total | 126,231 | ||
| EXPENDITURE ON | |||
| Raising funds | 70,415 | ||
| Charitable activities | |||
| Music | |||
| 60,533 | |||
| Total | 130,948 | ||
| NET INCOME | (4,717) | ||
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 37,222 | ||
| TOTAL FUNDS CARRIED FORWARD | 32,505 | ||
| MOVEMENT IN FUNDS | |||
| Net | |||
| At | movement | At | |
| 1.10.24 | in funds | 30.9.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 32,505 | (8,185) | 24,320 |
| TOTAL FUNDS | 32,505 | (8,185) | 24,320 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 87,157 | (95,342) | (8,185) |
| TOTAL FUNDS | 87,157 | (95,342) | (8,185) |
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DHARAM SEVA RECORDS
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2025
5. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| At | movement | At |
| 1.10.23 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 37,222 |
(4,717) | 32,505 |
| TOTAL FUNDS 37,222 |
(4,717) | 32,505 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 126,231 |
(130,948) | (4,717) |
| TOTAL FUNDS 126,231 |
(130,948) | (4,717) |
| A current year 12 months and prior year 12 months combined position is as follows: | ||
| Net | ||
| At | movement | At |
| 1.10.23 | in funds | 30.9.25 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 37,222 |
(12,902) | 24,320 |
| TOTAL FUNDS 37,222 |
(12,902) | 24,320 |
Comparative net movement in funds, included in the above are as follows:
The current year 12 months and prior year 12 months combined net movement in funds, included in the above, are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 213,388 | (226,290) | (12,902) |
| TOTAL FUNDS | 213,388 | (226,290) | (12,902) |
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DHARAM SEVA RECORDS
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2025
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
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DHARAM SEVA RECORDS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| for the Year Ended 30 | September 2025 | |
|---|---|---|
| 30.9.25 | 30.9.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 79,820 | 112,705 |
| 79,821 | 112,705 | |
| Charitable activities | ||
| Media | 7,337 | 13,526 |
| Total incoming resources | 87,157 | 126,231 |
| EXPENDITURE | ||
| Charitable activities | ||
| Media supplies | 39,297 | 35,008 |
| Subcontractor Cost | 19,176 | 35,407 |
| 58,473 | 70,415 | |
| Support costs | ||
| Management | ||
| Travelling | 4,596 | 6,949 |
| Advertising | 4,761 | 28,227 |
| Subscriptions | 114 | 86 |
| Donations | 680 | - |
| Professional fees | 17,503 | 7,446 |
| IT costs | 374 | 176 |
| Canteen Expenses |
3,905 | 10,074 |
| Computer Expenses |
148 | 613 |
| Entertainment | - | 18 |
| Light, Power, Heating |
- | 140 |
| Mental Health Work |
2,341 | 5,300 |
| Website Expenses |
467 | 74 |
| Telephone & Internet |
78 | 134 |
| General Exps |
846 | - |
| Printing & Stationery & Postage |
142 | 22 |
| Staff Training |
249 | - |
| Total | 36,204 | 59,259 |
| Governance costs | ||
| Accountancy and legal fees | 665 | 1,274 |
| Total resources expended | 36,869 | 60,533 |
| Net income | (8,185) | (4,717) |
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DHARAM SEVA RECORDS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
This page does not form part of the statutory financial statements
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