2024-12-31-accounts - Devanhaar

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REGISTERED CHARITY NUMBER: 1203393

DEVANHAAR FINANCIAL STATEMENTS AND REPORT OF THE TRUSTEES FOR THE YEAR TO 31 DECEMBER 2024

DEVANHAAR CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024

	Page
Independant Examiners Report	3
Report of the Trustees	4
Summary of the Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8

DEVANHAAR

INDEPENDANT EXAMINERS REPORT

REPORT TO THE TRUSTEES OF DEVANHAAR

I have reviewed the accounts of the charity for the year ending 31 December 2024.

My review was carried out in accordance with the generally accepted accounting principles and guidelines. This includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.

In connection with my review, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the Charities Act 2011
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011 Act have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr Mandip Singh Sohal, FCCA

36 Lindsay Drive, Kenton, Harrow, Middlesex. HA3 0TD

9 October 2025

DEVANHAAR

REPORT OF THE TRUSTEES

FOR THE YEAR TO 31 DECEMBER 2024

The Trustees present their report with the financial statements of the charity for the year to 31 December 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

The charity organises a number of activities annually such as annual week long Sikh camps (retreats), weekly Gurmat (Sikh philosophy) and Santhiya class (scripture reading), and delivering talks at Universities and Gurdwaras (Sikh places of worship).

In this reporting period, the charity organised 3 Sikh camps over the summer months and ran weekly santhiya classes at a Gurdwara in Birmingham

REFERENCE AND ADMINISTRATIVE DETAILS

Charity number	1203393
Principal Address	Business Ledger
	3 Waterside Drive
	Langley
	Berkshire
	SL3 6EZ
Trustees	Mandeep Singh Narwal	Chair
	Jitarun Singh Jandu	Trustee
	Gurpreet Kaur Sehmi	Trustee

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation, an incorporated charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The charity is a registered charity and is managed day to day by its Trustees.

DEVANHAAR

REPORT OF THE TRUSTEES

FOR THE YEAR TO 31 DECEMBER 2024

OBJECTIVES AND ACTIVITIES

The Trustees meet regularly every quarter to discuss charity matters, including fundraising, current activities, future events and hold an AGM.

In this reporting period, the charity organised 3 Sikh camps over the summer months and ran weekly santhiya classes at a Gurdwara in Birmingham

ON BEHALF OF THE BOARD:

Mandeep Singh Narwal Chair

9 October 2025

DEVANHAAR

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2024

INCOMING RESOURCES Incoming resources from generated funds Total incoming resources RESOURCES EXPENDED Costs of generating funds Total resources expended NET INCOMING/(OUTGOING) RESOURCES RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD Donations, legacies and charitable activities Other Income Charitable Activities Other Costs Governance costs	Notes 2 3 4	2024 Unrestricted Funds £ 111,136 10,413	2023 Unrestricted Funds £ 15,399 0 15,399 2,188 0 36 2,225 13,173 0 13,173 83
		121,549 91,194 4,523 562 96,279 25,270 13,173	15,399
			2,188 0 36
			2,225
			13,173 0
		38,443

DEVANHAAR

BALANCE SHEET

FOR THE YEAR TO 31 DECEMBER 2024

FIXED ASSETS CURRENT ASSETS CREDITORS NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS TOTAL FUNDS FUNDS Equipment Debtors Cash at bank and in hand Amounts falling due within one year Unrestricted funds	Notes 6 7 8	2024 Unrestricted Funds £ 2,548 0 35,895	2023 Unrestricted Funds £ 1,413 0 11,760
		35,895 0 35,895 38,443 38,443 38,443 38,443	11,760 0
			11,760
			13,173
			13,173
			13,173
			13,173

The financial statements were approved by the Board of Trustees on 09 October 2025 and were signed on its behalf by:

Mandeep Singh Narwal Chair

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024

DEVANHAAR

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2000 exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Depreciation

The charity applies a straight-line method of depreciation to all tangible fixed assets.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

The notes form part of these financial statements

2 DONATIONS, LEGACIES & CHARITABLE ACTITIVIES 3 CHARITABLE ACTIVITIES 4 OTHER COSTS 5 TRUSTEES' REMUNERATION AND BENEFITS 6 FIXED ASSETS 7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Charitable Activities Donations & Legacies Cost of charitable activities Vidyala Teaching Materials Promotion activities Other Costs Depreciation Trustees' remuneration, other benefts or expenses Opening balance Additions /(Disposals) Depreciation Balance carried forward There were no investment assets outside the UK. Other Creditors	2024 £ 251 110,885	2023 £ 7,045 8,354
	111,136 2024 £ 70,717 7,164 9,893 3,420 91,194 2024 £ 3,643 880 4,523 2024 £ 0 2024 £ 1,413 £ 0 2,015 3,428 880 2,548 2024	15,399
		2023 £ 733 1,455 0 0
		2,188
		2023 £ 36 0
		36
		2023 £ 0
		2023 £ 0 1,413
		1,413 0
		1,413
		£ 0 2023

The notes form part of these financial statements

MOVEMENT IN FUNDS 1/12/24		31/12/24
£	£	£
Unrestricted funds
General fund 13,173	25,270	38,443
TOTAL FUNDS 13,173	25,270	38,443
Net movement in funds, included in the above are as follows:
Incoming	Resources	Movement
resources	expended	in funds
Unrestricted funds £	£	£
General fund 121,549	96,279	25,270
TOTAL FUNDS 121,549	96,279	25,270

The notes form part of these financial statements