## **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
- Weekly congregations:
- Friday Divan
- Saturday Asa Di Vaar
- Sunday Divan
- Special one-off programmes
- Sikh wedding ceremonies and blessing programmes
- 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** :
- Gurmat classes (to learn and understand Sikh scriptures)
- Tabla classes
- **Community Support** :
- Toddlers’ play group
- Women’s fitness classes
- Women’s yoga sessions
- 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.
- 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.
- Trustees must be:
- Over 16 years of age
- Baptised Sikhs
- Trustees (except the initial appointees) are elected for four-year terms at properly convened meetings.
- 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.
- 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
## **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