Trustees' Report
Objectives
The primary objective of Singh Sabha Gurdwara Birmingham, a Charitable Incorporated Organisation (CIO), is to promote and advance the Sikh faith, history, and culture within both the Sikh and wider community in Birmingham and the surrounding areas.
Activities
Singh Sabha Gurdwara Birmingham is committed to promoting the Sikh faith and supporting the local community. It provides a place of worship and a wide range of religious and community-based programmes, including:
-
Daily morning and evening prayers
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Weekly congregations:
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Friday Divan
-
Saturday Asa Di Vaar
-
Sunday Divan
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Special one-off programmes
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Sikh wedding ceremonies and blessing programmes
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Talks and discussions on Sikh scriptures
-
Activities specifically for youth, women, and families
In addition, the Gurdwara provides Langar (a free community kitchen) to all who attend, in line with Sikh principles of equality and service. The Gurdwara also serves as a space for the community to engage in Seva (voluntary service), fostering faith, unity, and mutual support.
Achievements and Performance
During the year, Singh Sabha Gurdwara Birmingham successfully met its objectives by facilitating the activities listed above and expanding its services to meet wider community needs. Key achievements include:
Educational Programmes :
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Gurmat classes (to learn and understand Sikh scriptures)
-
Tabla classes
-
Community Support :
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Toddlers’ play group
-
Women’s fitness classes
-
Women’s yoga sessions
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Boxing classes
-
Children’s fitness sessions
-
Gatka (Sikh martial arts) classes
All Gurdwara activities are open to the public and provide substantial benefit to the wider community. They encourage inclusion and engagement among individuals of all ages and backgrounds, with a particular focus on women, children, and youth.
The Gurdwara has a strong and growing congregation. This year saw a notable increase in income, driven by the popularity of wedding programmes and general donations.
Financial Review
Singh Sabha Gurdwara Birmingham became a CIO this year, having previously operated as a Company Limited by Guarantee. Since transitioning to charitable status, the organisation has seen a significant rise in income.
-
Total Income : £266,301
-
Total expenditure £216,078
-
Net income (Surplus) : £50,223
This brought total funds forward from£196,960 to £247,183 at your end
Income has been reinvested into the building to improve and expand the facilities, ensuring they meet the needs of the community and support the programmes offered. Looking ahead, the Gurdwara plans to purchase the premises from which it currently operates and is actively saving and fundraising to achieve this goal.
Structure, Governance and Management
Singh Sabha Gurdwara Birmingham operates as a Charitable Incorporated Organisation (CIO) with a Foundation Constitution as its governing document.
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The CIO must have at least five charity trustees. If this number drops below the minimum, the remaining trustees may act only to appoint new trustees or call a trustee meeting.
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Trustees must be:
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Over 16 years of age
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Baptised Sikhs
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Trustees (except the initial appointees) are elected for four-year terms at properly convened meetings.
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The trustees consider the skills, experience, and knowledge required to govern effectively when appointing new members.
The charity trustees are also the only members of the CIO. Membership is nontransferable.
A management committee, appointed by the trustees, oversees the day-to-day running of the Gurdwara.
Singh Sabha Gurdwara Birmingham
Charity No. 1203180
Trustees' Report and Unaudited Accounts
31 July 2025
Singh Sabha Gurdwara Birmingham Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 to 11 |
| Detailed Statement of Financial Activities | 12 to 14 |
Page 1
Singh Sabha Gurdwara Birmingham Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1203180
Trustees
The following trustees served during the year:
S. Ghag J.S. Rai B. Singh J. Singh M. Singh T. Singh
Accountants
BVSC Latham House 33-34 Paradise Street Birmingham B1 2AJ
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
M. Singh Trustee 31 July 2025
Page 2
CHARITY (OMMISSION FOR FNGIAND AN'D WAIES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to tho trust8OS Singh Sabha Gurdwara Binningham On accounts for the year ended 318t July 2025 Charlty no lif any) 1203180 Set out on pages I report to the trustees on my examination of the accounts of the above Charrty (Yhe Trust.) for the year ended 3110712025. Rasponsibllltlas and basls of report As the chanty's trustees. you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 {"tr Acr}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charrty Commission under section 14515)(b) of the Ad. Independent The charty's gross income exceeded £250.000 and l am qualtfied to examinerfs statement undertake the examination by being a qualffied member of the Chartered Institute of Public Finance and Accountancy (CIPFA). I have completed my examination. I confim that no material matters have come to my attention in connection with the examination which gives me cause to believe that in. any material respe¢t.' the accounting records were not kept in accordance with section 130 of the Chartties Act; or the accounts dKI not accord ¥th the accounting records., or the accounts did not comply with the applicable requirements conceming 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 Irue and fairf view which is nol a matter considered as part of an independent examination. I have no concems and have come across no other matters in connedion with the examination to which attention should be drawn in this report in order to enable a woper understanding of the accounts to be reached. Slgned: Date: 0310812026 Name: Sandra Wise Relevant professlonal qualification(s) or body (rf any): Full member of the Chartered Institute of Public Finance and Accountancy (CIPFA) Addr888.' 124 Beaumont Road. Birniingham. B30 2DX IER Oct 2018
Singh Sabha Gurdwara Birmingham Statement of Financial Activities for the year ended 31 July 2025
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Bank Interest 5 Total Expenditure on: Charitable activities 6 Other 7 Total Net gains on investments Net income 8 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| 217,096 | 217,096 | 325,572 | ||
| 46,463 | 46,463 | 96,103 | ||
| 2,742 | 2,742 | - | ||
| 266,301 | 266,301 | 421,675 | ||
| 33,424 | 33,424 | 39,585 | ||
| 182,654 | 182,654 | 185,131 | ||
| 216,078 | 216,078 | 224,716 | ||
| - | - | - | ||
| 50,223 | 50,223 | 196,959 | ||
| - | - | - | ||
| 50,223 | 50,223 | 196,959 | ||
| 50,223 | 50,223 | 196,959 | ||
| 196,960 | 196,960 | - | ||
| 247,183 | 247,183 | 196,959 | ||
Page 4
Singh Sabha Gurdwara Birmingham Balance Sheet
at 31 July 2025
| Charity No. 1203180 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 31 July 2025 |
2025 £ 11,934 11,934 10,000 227,250 237,250 (2,001) 235,249 247,183 247,183 247,183 247,183 247,183 247,183 |
2024 £ 12,676 |
|---|---|---|
| 12,676 10,000 174,773 |
||
| 184,773 (490) |
||
| 184,283 196,959 |
||
| 196,959 | ||
| 196,959 | ||
| 196,960 | ||
| 196,960 | ||
| 196,959 | ||
And signed on their behalf by:
M. Singh Trustee 31 July 2025
Page 5
Singh Sabha Gurdwara Birmingham Notes to the Accounts
for the year ended 31 July 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
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Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 6
Singh Sabha Gurdwara Birmingham Notes to the Accounts
Expenditure
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Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
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Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
| useful life: | |
|---|---|
| Motor Vehicle | 25% Straight Line |
| Fixtures and Fittings | 25% Straight Line |
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 7
Singh Sabha Gurdwara Birmingham Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds carried forward 3 Income from donations and legacies Donations Transfer from Company to CIO 4 Income from charitable activities Programme bookings 5 Income from investments Bank Interest |
Unrestricted £ 217,096 - 217,096 Unrestricted £ 46,463 46,463 Unrestricted £ 2,742 2,742 |
Unrestricted funds 2024 £ 325,572 96,103 421,675 39,585 185,131 224,716 196,959 196,959 196,959 196,959 Total 2025 £ 217,096 - 217,096 Total 2025 £ 46,463 46,463 Total 2025 £ 2,742 2,742 |
Total funds 2024 £ 325,572 96,103 |
| 421,675 39,585 185,131 |
|||
| 224,716 | |||
| 196,959 | |||
| 196,959 | |||
| 196,959 | |||
| 196,959 | |||
| Total 2024 £ 276,118 49,454 |
|||
| 325,572 | |||
| Total 2024 £ 96,103 |
|||
| 96,103 | |||
| Total 2024 £ - |
|||
| - |
Page 8
Singh Sabha Gurdwara Birmingham Notes to the Accounts
6 Expenditure on charitable activities
| Expenditure on charitable activities Cost of programme bookings Donations made Governance costs 7 Other expenditure Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 8 Net income before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 9 Staff costs No employee received emoluments in excess of £60,000. |
Unrestricted £ 31,924 1,500 33,424 Unrestricted £ 498 155,768 5,386 15,771 5,231 182,654 2025 £ 5,386 250 |
Total 2025 £ 31,924 1,500 33,424 Total 2025 £ 498 155,768 5,386 15,771 5,231 182,654 |
Total 2024 £ 39,585 - |
|---|---|---|---|
| 39,585 | |||
| Total 2024 £ 1,920 160,507 4,225 17,989 490 |
|||
| 185,131 | |||
| 2024 £ 4,225 250 |
Page 9
Singh Sabha Gurdwara Birmingham Notes to the Accounts
10 Tangible fixed assets
| 10 Tangible fixed assets | ||||
|---|---|---|---|---|
| Cost or revaluation At 1 August 2024 Additions At 31 July 2025 Depreciation and impairment At 1 August 2024 Depreciation charge for the year At 31 July 2025 Net book values At 31 July 2025 At 31 July 2024 11 Debtors Other debtors 12 Creditors: amounts falling due within one year Accruals 13 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds |
Motor Vehicle |
Fixtures and Fittings £ - 4,644 4,644 - 1,161 1,161 3,483 - |
Total £ 16,901 4,644 |
|
| £ 16,901 - 16,901 4,225 4,225 8,450 8,451 12,676 2025 £ 10,000 10,000 2025 £ |
||||
| 21,545 | ||||
| 4,225 5,386 |
||||
| 9,611 | ||||
| 11,934 | ||||
| 12,676 | ||||
| 2024 £ 10,000 |
||||
| 10,000 | ||||
| 2024 £ |
||||
| 2,001 | 490 | |||
| At 1 August 2024 196,960 196,960 |
2,001 Incoming resources (including other gains/losses ) £ 266,301 266,301 |
Resources expended £ (216,078) (216,078) |
490 | |
| At 31 July 2025 £ 247,183 |
||||
| 247,183 |
Page 10
Singh Sabha Gurdwara Birmingham Notes to the Accounts
14 Analysis of net assets between funds
| 14 Analysis of net assets between funds | |||
|---|---|---|---|
| Fixed assets Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 August 2024 £ |
Unrestricted funds £ 11,934 235,249 247,183 Cash flows £ |
Total £ 11,934 235,249 |
| 247,183 | |||
| At 31 July 2025 £ |
|||
| 174,773 | 52,477 | 227,250 | |
| 174,773 174,773 |
52,477 52,477 |
227,250 | |
| 227,250 | |||
Page 11
Singh Sabha Gurdwara Birmingham Statement of Cash flows for the year ended 31 July 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Increase in trade and other receivables Increase in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ 50,223 5,386 (2,742) - 1,511 54,378 (4,644) 2,742 (1,902) - 52,476 174,773 227,249 |
2024 £ 196,959 4,225 - (10,000) 490 |
|---|---|---|
| 191,674 (16,901) - |
||
| (16,901) | ||
| - | ||
| 174,773 | ||
| - | ||
| 174,773 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 227,250 | 174,773 |
| 227,250 | 174,773 |
Page 12
Singh Sabha Gurdwara Birmingham Detailed Statement of Financial Activities
for the year ended 31 July 2025
| Income and endowments from: Donations and legacies Donations Transfer from Company to CIO Charitable activities Programme bookings Bank Interest Total income and endowments Expenditure on: Charitable activities Cost of programme bookings Donations made Total of expenditure on charitable activities Motor and travel costs Vehicles - General costs Travel and subsistence Premises costs Rent Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Motor Vehicle Depreciation of Fixtures and Fittings Bank charges Equipment expensed General insurances |
Unrestricted funds 2025 £ 217,096 - 217,096 46,463 46,463 2,742 2,742 266,301 31,924 1,500 33,424 33,424 133 365 498 82,984 31,399 - 41,385 155,768 4,225 1,161 1,078 10,276 1,066 |
Total funds 2025 £ 217,096 - 217,096 46,463 46,463 2,742 2,742 266,301 31,924 1,500 33,424 33,424 133 365 498 82,984 31,399 - 41,385 155,768 4,225 1,161 1,078 10,276 1,066 |
Total funds 2024 £ 276,118 49,454 |
|---|---|---|---|
| 325,572 | |||
| 96,103 | |||
| 96,103 | |||
| - | |||
| - | |||
| 421,675 39,585 - |
|||
| 39,585 | |||
| 39,585 942 978 |
|||
| 1,920 | |||
| 81,000 58,502 324 20,681 |
|||
| 160,507 | |||
| 4,225 - 891 1,147 903 |
Page 13
Singh Sabha Gurdwara Birmingham Detailed Statement of Financial Activities
| Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Other professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
288 522 165 845 1,531 21,157 250 1,261 3,720 5,231 182,654 216,078 - 50,223 50,223 - 50,223 196,960 247,183 |
288 522 165 845 1,531 21,157 250 1,261 3,720 5,231 182,654 216,078 - 50,223 50,223 - 50,223 196,960 247,183 |
1,666 7,297 5,040 529 516 |
|---|---|---|---|
| 22,214 | |||
| 250 240 - |
|||
| 490 | |||
| 185,131 | |||
| 224,716 - |
|||
| 196,959 | |||
| 196,959 - |
|||
| 196,959 | |||
| - | |||
| 196,959 |
Page 14
Singh Sabha Gurdwara Birmingham
Charity No. 1203180
Trustees' Report and Unaudited Accounts
31 July 2025
Singh Sabha Gurdwara Birmingham Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 to 11 |
| Detailed Statement of Financial Activities | 12 to 14 |
Page 1
Singh Sabha Gurdwara Birmingham Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1203180
Trustees
The following trustees served during the year:
S. Ghag J.S. Rai B. Singh J. Singh M. Singh T. Singh
Accountants
BVSC Latham House 33-34 Paradise Street Birmingham B1 2AJ
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
M. Singh Trustee 31 July 2025
Page 2
CHARITY (OMMISSION FOR FNGIAND AN'D WAIES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to tho trust8OS Singh Sabha Gurdwara Binningham On accounts for the year ended 318t July 2025 Charlty no lif any) 1203180 Set out on pages I report to the trustees on my examination of the accounts of the above Charrty (Yhe Trust.) for the year ended 3110712025. Rasponsibllltlas and basls of report As the chanty's trustees. you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 {"tr Acr}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charrty Commission under section 14515)(b) of the Ad. Independent The charty's gross income exceeded £250.000 and l am qualtfied to examinerfs statement undertake the examination by being a qualffied member of the Chartered Institute of Public Finance and Accountancy (CIPFA). I have completed my examination. I confim that no material matters have come to my attention in connection with the examination which gives me cause to believe that in. any material respe¢t.' the accounting records were not kept in accordance with section 130 of the Chartties Act; or the accounts dKI not accord ¥th the accounting records., or the accounts did not comply with the applicable requirements conceming 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 Irue and fairf view which is nol a matter considered as part of an independent examination. I have no concems and have come across no other matters in connedion with the examination to which attention should be drawn in this report in order to enable a woper understanding of the accounts to be reached. Slgned: Date: 0310812026 Name: Sandra Wise Relevant professlonal qualification(s) or body (rf any): Full member of the Chartered Institute of Public Finance and Accountancy (CIPFA) Addr888.' 124 Beaumont Road. Birniingham. B30 2DX IER Oct 2018
Singh Sabha Gurdwara Birmingham Statement of Financial Activities for the year ended 31 July 2025
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Bank Interest 5 Total Expenditure on: Charitable activities 6 Other 7 Total Net gains on investments Net income 8 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| 217,096 | 217,096 | 325,572 | ||
| 46,463 | 46,463 | 96,103 | ||
| 2,742 | 2,742 | - | ||
| 266,301 | 266,301 | 421,675 | ||
| 33,424 | 33,424 | 39,585 | ||
| 182,654 | 182,654 | 185,131 | ||
| 216,078 | 216,078 | 224,716 | ||
| - | - | - | ||
| 50,223 | 50,223 | 196,959 | ||
| - | - | - | ||
| 50,223 | 50,223 | 196,959 | ||
| 50,223 | 50,223 | 196,959 | ||
| 196,960 | 196,960 | - | ||
| 247,183 | 247,183 | 196,959 | ||
Page 4
Singh Sabha Gurdwara Birmingham Balance Sheet
at 31 July 2025
| Charity No. 1203180 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 31 July 2025 |
2025 £ 11,934 11,934 10,000 227,250 237,250 (2,001) 235,249 247,183 247,183 247,183 247,183 247,183 247,183 |
2024 £ 12,676 |
|---|---|---|
| 12,676 10,000 174,773 |
||
| 184,773 (490) |
||
| 184,283 196,959 |
||
| 196,959 | ||
| 196,959 | ||
| 196,960 | ||
| 196,960 | ||
| 196,959 | ||
And signed on their behalf by:
M. Singh Trustee 31 July 2025
Page 5
Singh Sabha Gurdwara Birmingham Notes to the Accounts
for the year ended 31 July 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 6
Singh Sabha Gurdwara Birmingham Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
| useful life: | |
|---|---|
| Motor Vehicle | 25% Straight Line |
| Fixtures and Fittings | 25% Straight Line |
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 7
Singh Sabha Gurdwara Birmingham Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds carried forward 3 Income from donations and legacies Donations Transfer from Company to CIO 4 Income from charitable activities Programme bookings 5 Income from investments Bank Interest |
Unrestricted £ 217,096 - 217,096 Unrestricted £ 46,463 46,463 Unrestricted £ 2,742 2,742 |
Unrestricted funds 2024 £ 325,572 96,103 421,675 39,585 185,131 224,716 196,959 196,959 196,959 196,959 Total 2025 £ 217,096 - 217,096 Total 2025 £ 46,463 46,463 Total 2025 £ 2,742 2,742 |
Total funds 2024 £ 325,572 96,103 |
| 421,675 39,585 185,131 |
|||
| 224,716 | |||
| 196,959 | |||
| 196,959 | |||
| 196,959 | |||
| 196,959 | |||
| Total 2024 £ 276,118 49,454 |
|||
| 325,572 | |||
| Total 2024 £ 96,103 |
|||
| 96,103 | |||
| Total 2024 £ - |
|||
| - |
Page 8
Singh Sabha Gurdwara Birmingham Notes to the Accounts
6 Expenditure on charitable activities
| Expenditure on charitable activities Cost of programme bookings Donations made Governance costs 7 Other expenditure Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 8 Net income before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 9 Staff costs No employee received emoluments in excess of £60,000. |
Unrestricted £ 31,924 1,500 33,424 Unrestricted £ 498 155,768 5,386 15,771 5,231 182,654 2025 £ 5,386 250 |
Total 2025 £ 31,924 1,500 33,424 Total 2025 £ 498 155,768 5,386 15,771 5,231 182,654 |
Total 2024 £ 39,585 - |
|---|---|---|---|
| 39,585 | |||
| Total 2024 £ 1,920 160,507 4,225 17,989 490 |
|||
| 185,131 | |||
| 2024 £ 4,225 250 |
Page 9
Singh Sabha Gurdwara Birmingham Notes to the Accounts
10 Tangible fixed assets
| 10 Tangible fixed assets | ||||
|---|---|---|---|---|
| Cost or revaluation At 1 August 2024 Additions At 31 July 2025 Depreciation and impairment At 1 August 2024 Depreciation charge for the year At 31 July 2025 Net book values At 31 July 2025 At 31 July 2024 11 Debtors Other debtors 12 Creditors: amounts falling due within one year Accruals 13 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds |
Motor Vehicle |
Fixtures and Fittings £ - 4,644 4,644 - 1,161 1,161 3,483 - |
Total £ 16,901 4,644 |
|
| £ 16,901 - 16,901 4,225 4,225 8,450 8,451 12,676 2025 £ 10,000 10,000 2025 £ |
||||
| 21,545 | ||||
| 4,225 5,386 |
||||
| 9,611 | ||||
| 11,934 | ||||
| 12,676 | ||||
| 2024 £ 10,000 |
||||
| 10,000 | ||||
| 2024 £ |
||||
| 2,001 | 490 | |||
| At 1 August 2024 196,960 196,960 |
2,001 Incoming resources (including other gains/losses ) £ 266,301 266,301 |
Resources expended £ (216,078) (216,078) |
490 | |
| At 31 July 2025 £ 247,183 |
||||
| 247,183 |
Page 10
Singh Sabha Gurdwara Birmingham Notes to the Accounts
14 Analysis of net assets between funds
| 14 Analysis of net assets between funds | |||
|---|---|---|---|
| Fixed assets Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 August 2024 £ |
Unrestricted funds £ 11,934 235,249 247,183 Cash flows £ |
Total £ 11,934 235,249 |
| 247,183 | |||
| At 31 July 2025 £ |
|||
| 174,773 | 52,477 | 227,250 | |
| 174,773 174,773 |
52,477 52,477 |
227,250 | |
| 227,250 | |||
Page 11
Singh Sabha Gurdwara Birmingham Statement of Cash flows for the year ended 31 July 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Increase in trade and other receivables Increase in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ 50,223 5,386 (2,742) - 1,511 54,378 (4,644) 2,742 (1,902) - 52,476 174,773 227,249 |
2024 £ 196,959 4,225 - (10,000) 490 |
|---|---|---|
| 191,674 (16,901) - |
||
| (16,901) | ||
| - | ||
| 174,773 | ||
| - | ||
| 174,773 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 227,250 | 174,773 |
| 227,250 | 174,773 |
Page 12
Singh Sabha Gurdwara Birmingham Detailed Statement of Financial Activities
for the year ended 31 July 2025
| Income and endowments from: Donations and legacies Donations Transfer from Company to CIO Charitable activities Programme bookings Bank Interest Total income and endowments Expenditure on: Charitable activities Cost of programme bookings Donations made Total of expenditure on charitable activities Motor and travel costs Vehicles - General costs Travel and subsistence Premises costs Rent Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Motor Vehicle Depreciation of Fixtures and Fittings Bank charges Equipment expensed General insurances |
Unrestricted funds 2025 £ 217,096 - 217,096 46,463 46,463 2,742 2,742 266,301 31,924 1,500 33,424 33,424 133 365 498 82,984 31,399 - 41,385 155,768 4,225 1,161 1,078 10,276 1,066 |
Total funds 2025 £ 217,096 - 217,096 46,463 46,463 2,742 2,742 266,301 31,924 1,500 33,424 33,424 133 365 498 82,984 31,399 - 41,385 155,768 4,225 1,161 1,078 10,276 1,066 |
Total funds 2024 £ 276,118 49,454 |
|---|---|---|---|
| 325,572 | |||
| 96,103 | |||
| 96,103 | |||
| - | |||
| - | |||
| 421,675 39,585 - |
|||
| 39,585 | |||
| 39,585 942 978 |
|||
| 1,920 | |||
| 81,000 58,502 324 20,681 |
|||
| 160,507 | |||
| 4,225 - 891 1,147 903 |
Page 13
Singh Sabha Gurdwara Birmingham Detailed Statement of Financial Activities
| Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Other professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
288 522 165 845 1,531 21,157 250 1,261 3,720 5,231 182,654 216,078 - 50,223 50,223 - 50,223 196,960 247,183 |
288 522 165 845 1,531 21,157 250 1,261 3,720 5,231 182,654 216,078 - 50,223 50,223 - 50,223 196,960 247,183 |
1,666 7,297 5,040 529 516 |
|---|---|---|---|
| 22,214 | |||
| 250 240 - |
|||
| 490 | |||
| 185,131 | |||
| 224,716 - |
|||
| 196,959 | |||
| 196,959 - |
|||
| 196,959 | |||
| - | |||
| 196,959 |
Page 14