Sant Baba Joginder Slngh Ji Domeli Charitable Trust IA Charltable Incorporated Organ15ationl REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Charlty No. 1172354 Rr¢En¥9p0 ID.. ENv8¥667-92Z0£F9(0F.CFEG 18105ll026 1SQ9 PM iITC
Sant Baba Joginder Singh Ji Domeli Charitable Trust CONTENTS Page Report of the Trustees Report ofthe Independent Examiner Statement of Financlal Activities Balance Sheet Accounting Policies Notes to the Financial Statements 9-12 Rslgn ETh D.. ENve8e4665T-922fyCFaCll67<FE¢ 18nsr2028 t5."39 PK4 UTC
Sant Baba Joginder Slngh JI Domeli Charitable Trust REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The Trustees present thelr report along wlth the financial ststements of the charity for the year ended 31 July 2025. The financial 5tstements have been prepared in accordance with the accounting policies set out in the notes therèto and comply with the charltvs trust deed and applicable law. These a¢¢ounts have been prepared from Information held by the Trustees. They assume that arrangements will be established under which the Trust operate5 a place of worship and uses the donation income to maintsln the property and fulfil Its charitable oblectlves. Relerence and admlnlstrative Informatlon Name of charity.. Registered charity number: Sant Baba Joginder Singh Ji Domeli Charitable Trust 1172354 Address for correspondence: 29 Warstone Drlve West Bromwich 6714BH The trustees who served in the period were.. Joglnder Singh Futi Singh Edward GuruteEh Singh Independent examlner.. Michael Nlelsen ACA UHY Hacker Young (Birminghaml LLP 9-11 Vittoria Street Birmingham BI 3ND Bank: Barclays Bank plc Lelcester LE87 2BB R&gA ID.. ENv6861w7-922FBCr7FEe IU10512026 15'.39 PM WC
sant Babo Joginder Singh Ji Domeli Charftable Trust REPORT OF THE TRUSTEE5 FOR THE YEAR ENDED 31 JULY 2025 Structure, Governance and ManaBÈmenl Governing document The Sant Baba Joginder Slngh 11 Domeli Charltable Trust was established 31 March 2017 and is a charitable incorporated organisation regulated by the Charlties Commission. It is a registered charity with chaiity number 1172354. Recruitment ondoppointment of frustee5 The Trustees who served durlng the period covered by the accounts, and since year end, are set out in the reference and administration details on page l. Day to day artivities are managed by the Trustee5. Any other items such as disposa15 are to be recommended by the Trusts and Charities Committee by Full Council. New Trustees are appointed by full councll as seen fit. and inducted by existing Trustees on the objectives and governance policies of the Trust. Objertlves and Actlvltles The objects of the charity are set out a5 follows: 11 The advancement of the Sikh religion in accordance with the teachings of Sri Guru Granth 5ahib, in partlcular but not exclusively by.. al The provlslon of centres or schools or other establishment5 for religious worshlp and ancillary educational and cultural activltie5; bl Fostering bTOtherhood between Sikhs in particular and also all faiths in general,. cl The preachlng. preservation and practice of the Sikh tenents in the manner originally lald down by the ten Gurus: dl The provision of all necessary religious servi¢es a5 required by the Slkh fafth and the provision of spiritual wellbeing,. el En5urin8 that all properties under the charity ownership are managed. maintained. and enhanced in order to adequately deliver the above objectives. 21 The promotion and protertion of good eye health in the Punjab reglon of India by the provision of a medical team to detect and prevent early signs of blindne55 and visual impairment by individuals. The charity owns a place of worship and it uses thls asset to generate income to help deliver its objectives. Publlc Beneflt The Trustees have referred to the guidance contalned in the Charlty Commi55ion's general guidance on public benefit when reviewing the aims and objettives of the charStable company and in planning any future activities. In particular, the Trustees have considered how planned activities will contribute to the aims and objertlves seL Achlevements and Performance The main activities include daily religious programmes, which begin at 5am and conclude by 9pm, every day. On weekends and selert religious festivals. prayers are recited continuously. Provision of Langar (communal kitchen) where vegetarian food Is prepared and served freshly every dayi at no cost to anyone who attends the Gurdwara, which can a150 be taken away for those who are unable to attend or vulnerable groups. Educational classes were mixed as online classes and in a purpose.built classroom. In order to meet its objectives, the Charity's ongolng activities cover the maintenance and upkeep of its lan(J, which encompass a temple and its 8round5. We have taken the opportunity to revisit the current offerings which we feel have been restrlcted by the current building layout and space. To thi5 end we have continued to work with tonsultant5 to present an appllcation to the local council in pursuit of offering more for the local communSty by increasing the flOorspa and enhancing facilitie5 within which we Can operate. The charity are still waiting on the approval of planning permi55ion for the temple redevelopment, although the design has been completed. Despite the dela experienced to date. we remain confident of a favourable response from the Council before the end of the calendar year. FISW Env4OPO ID.. ENv4864S65742FB&9c7.CFEC IJIO512026 15'.39 PFA Lryc
Sant Baba Joglnder Singh Ji Domeli Charftable Trust REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Finaniial Revlew Unrestricted income for the year amounted to £220,390 12024- £185.7271, and the principal fundlng source is charitable donations. Restricted income for the year amounted to nil. Unrestricted expenditure totslled £111,823 12024.. £79,279) and of thi5 £20.324 12024: É6.7191 is for repalr and maintenance. Restricted expenditure for the year amounted to £9.987 12024.. £9,864), which relates entirely to the depreciation charge on the tangible fixed assets. The Trustees are of the opinion that the Balance Sheet di5c105es funds adequate for the purpose of fulfilling the obligations of the charlty. Reserves Pollcv It is the policy of the charity to retain unrestricted funds which is equivalent to 12 months of core operatng expendlture. Based on the current budget, thi5 equates to approxlmately £80k. Investment Poliry Therels currently no investment policy in place, however the Trustees may implement such a policy If and when they see fit to aid In achievin8 the objectives of the trnst. All investments are subjert to the Trustee Act 2000. Remuneration Policv Trustees act on a voluntary basis and therefore re1ve no remuneration. Rlsk Management The Trustees keep under review the major strategi¢ and operational risks which the charlty faces and are satlsfied that Systems have been established In order to minimise the possible effetts of such risks on the charity. Systems are in place which likewise lessens any rssk associated. Trustees, RespOnsilItIeS In Relation to the Financial Statements The Trustees are responsible for preparing the Annual Report and the Financial Statement5 in accordance with applicable law and United Kingdom Accountlng Standards Iunited Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England and Wale5 requires the Trustees to prepare financlal statements for each Select suitable accounting policies and then apply them consistently,. Observe the methods and princlples in the Charitie5 SORP,. Make judgements and estimates that are reasonable and prudent; State whether applicable accountlng standards have been followed, subject to any material departure5 prepa the financial statements on the going concern basis unless it is inappropriate to presume that The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time Approved by the Trustees and signed on their behalf by.. Trustee: Edward Gurutegh Slngh 18 May 2026 Rsgn En¥ohpe ID.. ENV88646657422Q£FBGW674FEC 18K512025 15.'39 PM UTC
Sant Baba Joginder Singh Ji Domeli Charitsble Trust INDEPENDEfrif EXAMINER'S REPORTTOTHE TRUSTEES FOR THE YEAR ENDED 31JULY 2025 I report to the charity trustees on my examination of the accounts of the Sant Baba Joginder SinBh Ji DomelS Charitable Trust for the year ended 31 July 2025. Responslbllltles and basls of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Art 20111.the Arfl. I report in respe¢t of my examinatlon of the Trusvs accounts carried out under section 145 of the 2011 Act and Sn carrying out my examlnatSon, I have followed all the applicable Directlons glven by the Charity CommÉssion under sectlon 14515llbl of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination givlng me cause to believe.. the accountin8 records were not kept in accordance with sectlon 130 of the Charities Act,. or the accounts did not accord with the accounting records,. or the accounts did not comply with the appllcable requirements concerning the form and content of accounts set out in the ChaTlties (Accounts and Reports) RegulatSons 2008 other than any requirement that the accounts give a 'true and lairf 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 connertlon wlth the examination to whlch attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. Mlthael Nlelsen 18 May 2026 Relevant professional qualification and body: ACA- Chartered Accountant UHY Hacker Young IBlmiln8haml LLP 9-11 Vittoria Street Birmlngham BI 3ND RSh3n En¥eknpe ITr. ENve8648657.922QiFaG90674FE¢ 1B10512026 15.'38 PM UTC
Sant Baba Joglnder Singh JI Domeli Charitable Trust STATEMENT OF FINANCIAL ACtIVlTIES FOR THE YEAR ENDED 31 JULY 2025 Restrlrted Unrestr5cted Fixed Asset Funds Funds Total 2025 Total 2024 Note INCOMING RESOURCES Incoming resources from 8enerated funds Voluntary Income Public Donations GiftAid 220.390 220,3 183.333 2.394 TOTAL INCOMING RESOURCES 220.390 220,390 185,727 RESOURCES EXPENDED Charitable Actlvities Management & Administration Governance Staff Costs 82,770 2,460 26,593 9.987 92,757 2,460 26,593 64.426 2,340 22,377 TOTAL RESOURCES EXPENDED 111,823 9.987 121.810 89,143 NET INCOMINGI(OUTGOINGI RESOURCES 108,567 19,9871 98,580 96.584 Transfers between funds 158,5871 58,587 NET MOVEMENT IN FUNDS 49,980 48,6(Kl 98,580 96.584 Fund Balance5 broyght fonvard io 925,138 492,733 1,417,871 1,321,287 FUND BALANCES CARRIEO FORWARD io 975.118 541.333 1,516ASI 1.417A71 RSEnVVpJ ID.. ENve85466574220CF8ts9C67IFE¢ 1B105I2026 1S".39PM UTC
Sant Baba Joginder Singh JI Domeli Charitable Trust BALANCE SHEET A5 AT 31 JULY 2025 2025 2024 FIXED ASSEfs Tangible Assets 541,333 492.733 CURRENT ASSETS Debtors Cash at Bank and in Hand 1,844 997,804 999,648 1.648 926,743 928,391 LIABILITIES Amounts due within one year 24,530 3,253 CURRENT ASSETS 975,118 925,138 TOTAL ASSETS LESS CURRENT LIABILITIES 1,516,451 1,417,871 FUNDS Unrestricted Funds io 975,118 925,138 Restritted Funds io 541,333 492,733 TOTAL FUNDS 1.516,451 1,417,871 The financial statements on pages 5 to 12 were approved by the trustees and authorised for issue on 18 May 2026 and signed on their behalf by: Name.. Edward Gurutegh Sin8h Signed ........................................,........... R8¥Jn enP5 ITr. ENv8864ee57422WW0674FEC 18105r2026 1S."3g pm urc
Sant Baba Joginder Singh Ji Domeli Charitable Trust ACCOUNTING POLICIES FOR THE YEAR ENDED 31 JULY 2025 Basis of Preparation The fSnancial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unle55 Otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared In accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice appllcable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, Charities SORP IFRS 10212019. the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FR5 1021 and the Charities Act 2011. These ac¢ount5 have been prepared in accordance with the provlslons applicable to small companie5 subject to the small companies regime and in accordance with FRS102 SORP 2019. Going Concern The trustees as5e55 whether the use of going concern is appropriate i.e. whether there are any material uncertaintles related to events or conditions that may cast significant doubt on the ability of the cornpany to contlnue as a going concern. The trustees make this assessment in respect of a perlod of one year from the date of approval of the flnancial Statements. INCOME Recognition of income These are included in the Statement of Financial ActNitie5 ISOFAI when. the charity becomes entltled to the resources- it Is more likely than not that the trustees will recelve the resources,. and the monetary value can be measured with Sufficient reliability. Grarrts Grants and donations are only included in the SOFA when the general income recognition criteria are met. Tax reclalms on donations and glfts Gift Aid receivable is Included in income when there is a valid declaration from the donor. Any Gift Ald amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donatlon unless the donor or the terms of the appeal have specified otherwlse. EXPENDITURE AND LIABILITIES Llabillty recognition Liabilities are recognised where it is more likely than not that there is a legal or constructlve obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and 5UPPOrt costs Support Costs have been allocated between governance Costs and other 5UPPQrt. Governance costs comprise all costs Involvlng public accountabillty of the charity and its Compliance with regulation and good practice. Critical accounting estlmates and areas of Judgement Estimates and judgments are continually evaluated and are based on historical experien and other factors, including expertatlons of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, Seldom equal the related actual results. The estimates and assumptions that have a slgnlficant risk of causing a material adjustment to the carryin8 amount5 of assets and liabllities within the next financial year are the provision against doubtful debt and the deferred Income estimation. gr¢Envthpe ID.. ENv08648657422W8C*7-CFE¢ 1810512028 15..39 PM Lirc
Sant Baba Joginder Singh Ji Domell Charitable Trust ACCOUNTING POLICIES FOR THE YEAR ENDED 31 JULY 2025 ASSETS Tangible fixed assets for use by charitv These are capitalised if they can be used for more than one year. and cost at least £500. They are valued at cost, net of depreciation and any provision for impairment. Where tangible fixed assets have been acquired with the aid of Specific grants, either from the government or from the private Sector, they are included in the Balance Sheet at cost and depreciated over their expected useful economlc Ilfe. Where there are specific conditions attached to the funding requiring the continued use of the asset, the related grants are Credited to i restricted flxed asset fund In the Statement of Flnancial Activities and carried forward in the Balance Sheet. Depreciation on the relevant assets is charged directly to the restricted fixed a55et fund In the statement of Financial Activities. Where tangible fixed a55et5 have been acquired with unre5tTiCted funds. depreclation on such asset5 is charged to the unrestricted fund. Depreciatlon is provided on a straight line basis beginning in the year in which the asset is brought into use on the cost of tangible fixed assets, to write them down to their estimated residual valuès over their expected useful Ilves. The principal annual rgtes used for assets are: Land and Buildings Fixtures and Fittings 15% RSiBnEnvthFe ID.. ENve8646657-9220£FB&gCffjf<¥EC 181092026 15'.39 UTC
Sant Baba Joglnder Slngh Ji Domeli Charltable Trust NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 ANALYSIS OF INCOME Unrestricted Funds Restrirted Funds 2025 2024 Public Donations GiftAid TOTAL INCOME 220,390 220,390 183,333 2,394 185,727 220,390 220,390 ANALYSIS OF EXPENDITURE Management & Administratlon Insurance Utilities Repairs and Maintenan Sundries 2025 2024 Z.018 53,555 20,324 360 1,897 40,177 6.719 400 1,133 9.864 4.236 64,426 Computer Costs Depreciation Professional Fees 941 9,987 5.573 92.757 2025 2024 FEES FOR EXAMINATION OF THE ACCOUNTS Independent Examinerfs fees Assurance services Other than Independent Examination 960 900 1,500 2,460 1,440 2,340 STAFF cosrs 2025 2024 Staff costs and employee benellts Salarie5 and wages Pension costs Idefined contributlon scheme) 26.000 593 21,667 494 22.161 26.593 No èmployees received employee benefits lexcluding employer penslon costs) for the reporting period of more than £60,000 Average head count in the year Charitsble Activities 2025 2024 R&Jn En¥dope ID.. E86468$722fcFD&87¢FEC 1WQ512028 15'.39 PM urc
Sant Baba Jo8Snder Sln8h Jl Domell Charitable Trust NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 io Freehold land F5xtures & Assets undèr & Bulldlngs Flttings ConstrurtSon TANGIBLE FIXED ASss Total Cost At I August 2024 Additlons Disposals At 31 July 2025 459,862 4,444 1,800 89,153 56,787 553,459 58,587 459,862 6,2H 145,940 612,046 Depreclation At l AugLtst 2024 Disposals Depreciation At 31 July 2025 59,015 1,711 60,726 9,197 68,212 790 2.501 9.987 70.713 Net bookvalue At 31 July 2024 At 31 July 2025 400.847 391650 2,733 89.153 145 940 492,733 COMMITMENTS 2025 2024 Contracted for, but not provided in the financial statements Authorlsed by trustees, but not yet contracted The charity has ongoing plans to construct a new temple. At the reporting date. development actlvltles are in progress and costs incurred to date have been recognised within assets under construction. Due to the nature of the projec¢ including uncertainties around flnal design. timing, and funding arr8ngèment5, the trustees are unable to reliably quantify the total tapital commitment at the balance sheet date. The trustees continue to monitor the prolect closely and will recognlse further expenditure as St Is Incurred. Funding Is expected to be met through a combination of existin8 reserves and future donation5. 2025 2024 DEBTORS AND PREPAYMENTS Prepayments 1,844 1.844 1,648 1,648 2025 2024 CREDITORS AND ACCRUALS Amounts due within one year.. Aceruals and deferred income Other creditors 24,101 429 24,530 2,550 703 3,253 2025 2024 CASH AT BANK AND IN HAND Cash at Bank 997,804 997,804 926,743 926,743 nEnvoluF¢ ID.. ENV88846fj57-922WB&9067<FEC 1810512026 1SJgPM UTC
Sant Baba Jogindersingh Ji Domeli Charitable Trust NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 li 10 CHARITY FUNDS The income of funds of the charity comprlse of the following balances forthe year ended 31 july 2025: Balance at Incomlng l August 2024 Resources ResouKÈs Galn5, Losses Balance at Expended & Transfer$ 31 July 2025 Restrlcted Flxed Assrt Fund Donated Assets Caprtal Expenditure from Unrestrlcted Funds 40QA48 91A85 492,733 19,1971 17901 19.9871 391.651 149,682 541.333 58,587 58,587 Unrestricted Funds Unre5trirted Funds 925.138 925,138 220,390 220.390 1111,8231 IIIIA231 158,5871 158,5871 975,118 975.118 11 CHARITY FUNDS The Income of funds of the charlty comprise of the following balanees for the year ended 31 luty 2024: Balance at Incomin Resource5 Gain5. Losses Balantè at Expended & Transfer5 31 July 2025 l August 2024 ReSoUrS Re5tTlcted Flxed A59et Fund Donated Assets Capital Expendlture from Unrestritted Funds 410,045 90.192 500,237 19.1971 16671 19.8641 400,848 91.885 492.733 2,360 2,360 Unrestrfcted Funds Unrestricted Funds 821.050 821W50 185,727 185,727 179,2791 179.2791 12,3601 12.3601 925,138 925.138 Restrlcted Unrestrlcted Flxed Asset Fund5 Funds 12 ANALYSIS OF NEf ASss BETWEEN FUNDS Analysls of Net Assets between funds forthe year ended 31 July 2025 Net Current Assets Fixed Assets 975,118 541,333 541.333 975.118 Analysis of Net Assets between funds forthe year ended 31 July 2024 was a5 follow5: Restrlrted Vnrestrirted Flxed Asset Fund5 Funds Net Current Assets 925.138 Flxed Assets 492,733 492,733 925.138 Rsqn Emlw D.. ETrN88646657422FB&7.cFEc 18105fI026 15..39 PN4 urc
Sant Baba Jo8lnder Slngh JI Domell Charltable Trust NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 12 13 TRUSTEE REMUNERATION AND BENEFITS None of the trustees have been paid any remuneratlon or received any other benefits from an employment with thelr ¢harity or a lelated entty- 14 TRANsAlON5 WITH RELATED PARTIE5 During the year. the totsl amount of donations received from the trustees without conditions was £Nil12024.' £Nill. R8yn Enp5 ITr. ENv86fj4e657.922WBW674FEC 18105r2025 15..39 PM UTC