REGISTERED CHARITY NUMBER: 1203393
## **DEVANHAAR FINANCIAL STATEMENTS AND REPORT OF THE TRUSTEES FOR THE YEAR TO 31 DECEMBER 2024**
1
**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|
2
## **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
3
## **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.
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## **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.
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
## **ON BEHALF OF THE BOARD:**
Mandeep Singh Narwal Chair
9 October 2025
5
## **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||
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## **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
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**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
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|**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
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|**8**|**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
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