THE CENTRAI. GURDWARA (BRITISH ISLES) LONDON KHALSA JATHA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Charity registration number.. 258324

THE CENTRAL GURDWARA (BRITISII ISLES) LONDON KHALSA JATHA
FINANCIAL STATEMF.NTS
FOR THE YEAR ENDED 31 DECEMBER 2022
CONTENTS
PAGE
Report of the Managing Truslees
Indcpeiident Auditors report
Comtnittees Approval of Financial staiement
Sidtement of financial Activities
Balance sheet
Notes to tlie financial statements

The Central Gurdwara
British Isles
London Khalsa Jalha
rtofthe Mana
Trustee
For the
ear endin
31 Decembcr 2022
The Truslees and Mana(Tcmeni Committ¢e has pleasure in submitting ils Report to ihe Members, together with the Financial
Sia(em¢nts of the l Cmplc for th¢ year ending i l December 202?
Introduction ana Prii)¢i
al Activi
The Central Gurdwara l.ondon is a charity located in London and primarily serves the Sikh community. Th¢ Central Gurdwara
Londoll. also known as rhc Khalsa Jatha is a IEligious charity centred on the Sikh faith. All aspects of ihe Khalsa Jatha operations
and manaijeineni ale preinised on the foundations of Sikh teachings and principles.
Whilst our primary objective is to enable those of a Sikh heritage and Sikh commihnent with a place of worship, sangai
Icongreclation) and langar {communal kitchen and food), the Khalsa Jatha prides itself on beints able to extend ils building and its
volunteers. time to all member5 of the local and wider community.
Trllstccs and Mana
einent Committee
'lThe following Trustees and Nlanagement Committc¢ Members who were appointed andlor reappointed and held otTice since I
March 2020 are..
Gurpreet Singh Anand- President
Gurvindej. Kaur Randhawa- Vi¢e-Presideni
Jasvinder Singh Alg- General Secretary,
Rarniieek Kaur- AssistaTrt General Secretary
Ranbir Sin,,h Alg - Fi￿anCe Secretary
Mandip Stngh Sohal - Education Secr¢tary
H&irvindcr Kaur Dulku - Healih & Wellbeing
Manjeet Kaur Gill - Provisions Secretary.
H￿nohan Singh Puri - Property Secretary
Rajvinder Singh Jagdcv - Fundraisin8
Saibir Singh Choudry - Libraiia
sand
eciives
In addition to our aims and objectives as defined in our constitution. the Khalsa Jatha set Oul its aims and objectives, as follows..
Practice of Sikhism.. to provide facilities to enable followers of the Sikh religion to practise rheir faith in a conv¢nient and
conducive envtroninent in accurdance to Sikh Gumiat i.e., the principles and rules laid dO￿.n by the 'l'en Ciurus and Sri
Guru Granth Sahib (the Holy Scripiures).
Celebration of Sikhism and Sikh Beliefs.. to hold kcy cvents to highlight events on ihe Sikh calendar.
Focus on education.. ensure the charity deliiiers education on both religious ideology and PunjabT lanouage and providing
opportunities for the distribution of noji-faiih infornTraiion and edu¢ation.
Community focu3 and Public Brii¢fJL." fv¢u5 on the communiry Integratitsn and diversity.
5. Improve the Kha15a Jatha faciliiie5.' increase the facilities and capacity of the Khalsa Jatha building.
A key measuremeni for the Management Cvmmittee as to their perfom)ance over the year is how closely we managed to deliver
io our objeetives and to the wishes of the Sangat (¢ongreoation).

Practice gf Sikhism
The Gurdwarn is open daily between 5.30 am to 9.00 pm. Daily moThing and evening service are conducted inside the Gurdwara.
Services and other practices according to th¢ Sikh Rehii Maryada (Sikh Code of Conduct) are performed for weddings, birthdays.
name-givino ¢eremonies, funerals or any oiher occasions according to the needs ot'worshippers throughout the year.
RecTul&r daily services,
prayer5 are ctsnducied at the following tiin¢s.'
6.00 ain to 7.30 ain l Nit-Nem )
0.00 pm to 7.30 pm. IKelirJs. Evening renderino
Guru-ka-Langar (tree kitchen for all) was supported and kept runnin"
C¢lebrati
n of Sikhism and Sikh Ileliefs
throughout th¢ year as is required by Sikh ¢(xle of conduct.
'rhe Khalsa Jatha eelebraicd all main events on the Sikh calendar. All the Inajor Gurupurab5 (special religious anniversaries) wer¢
celebrated rhe8e incliidcd..
lil Aviaar Gutpurab Guru Gobind Singli Jee
(li) Vai.%<lKhi (Birthday ol. Khalsa}
liiil Shaheedi Purab Guru Arjan Dev Jee
(iv) DiwalilBandi Chhor DIva5
Iv) Avlaar Gurpurab Guru Nanak D¢v Jee
Ivil Shaheedi Purab Gunj Icg Bahadur Sahib Jee
Ivii) Sahibzadae Shaheedi Purab
Iviiil S8ngrand scrvices weie held at the slart of ea¢h month
Focus on Education
The Khalsa Jatha holds Punjabi classes in the preniises ev¢ry Sunday. An average of 50 stud¢nts attend and ive have 6 teaching
staft. Evely teacher commands sufficient Punjabi languJÉTe skills to be ablc to teach childr¢n up 10 GCSE Icvel sralldard.
In addition to Punjabi languatye teaching, the Khalsa Jaiha provides educational and leaming ¢I￿seS for."
Kirtan classes, cl855ical Sikh hyimiis re¢ita15
b. Tabla and Harnionium classe5. learning to play the Indian drums and hamionium
Coach trips are oruanised to various places for the benefit of those who wish to pay for visits to religiou5 event5 and cultural
activities.
CoinmunE
Focus and Public Benefit
A variety of actions have been taken to promote community diversity. integration foi. the greater public bencfit. These include..
IncreasinLT
the knowledge of Sikhism and the funciioning of thc Gurdwara to the wider community through presenlations and
Ivdlkihrollohs for local student5. We have hosied Priinary, Secondary Schools and Univcrslties from across Euro￿, where
siudenis and teachers spend between on¢ and half to two hours inside the Gurdward. They are showll all the facilittes provided to
the Sanuat and are made aware of all th¢ praciices and traditional routine of prayers in the Gurdwara. They are l<tkeJi around ihe
building. #nd shown the Langar Hall, where all the worshipper5 prepare and eat tood iog7eiher. The children show great interest in
the Sikh ivay of worship and ask t￿￿Y questions io satisfy their cllri05it!. R¢freshments are also provided to these visitors. Plans
are being Inade to exiend the Langar Hall and also to commemorate the history of Princess Sofia Duleep Singh with a Sthtue.
Conclusions By Trustees
We Femain indcbted to all th05¢ who ¢ontinu¢ ro perfomi selfless servi¢e in the name of the AITnighty. Our Ardas remains ftrr
their blessintrs.
For and on behalf of the Managing Trustees
Gu]preei Singh Anand
Dated.. 10 day of October 2023

THE CENTRAL GURDWARA (BRITISH ISLES) LOIYDON KHALSA JATHA
INDEPI:.NI)ENT AUDI'IOR'S RF.POR T TO THE'ITrUSTEES
This rcTK)n 15 used in resp¢cl ol'an audit carried out under_5eftion 43 of the Chariiies ALI I W3.
Ile have audited the fiiiancial s￿￿mentS i)IThe CentrAI Curdw#ra (Brttish Isles) London Khals4 Jatha foT the }'¢ar
cnded 31 Dtcemhcr 2022 coinpi'ise Ihe InLoine and Expendiiure AetounL Balancc Sheei d the relaiLd noi¢s. 'fh¢
tinar￿}￿L slalcmenls have been piEp8red unJ¢i" th¢ accounting wli¢ie5 Sei oui thcr¢ in.
'I'hia Irwn is mad¢ solel). to Ihe charit% s trusie¢s. Lt a ￿dY . in a¢¢ordanLe ￿'Ith Seaion 43 of the C.harilte% .4ct 1993.
Oiir audit i%ork has been undertaken vlthat we mtght slaie Iv the charipRs trustee5 Ihost malic￿ we arc required 10 %iaic
10 them in an audiioi's iywri and Ivr no other puryose. To the fullest exicni ￿¥Mitted bi law. do Dot accept or
a%suinc rcswn%ibilitN' lo an)'one other than the chaTirv and th¢ Chaiily's ITusie¢s as a ty)dv. for our audii work. tor this
re￿rI. or foT Ihe op1nion% ile have fornied.
Résp¥clivg responsibllliils oflru.vees andltitrfiitsrs
The irustees, reswiisibililie% for PT¢paring IhL Annual I1￿￿￿ and the financial %tal¢iiieiiis in aLLordanLe ￿lIh appliLdble
law aiid Ilniied Kin¥di)rn Accounting Standard* l Uniied Kingdotn O¢n¢rally AccLpl¢d Accouniiiig PraLlic¢l alld lor
'ing s(itisli¢d Ihat ih¥ ¢haril} 5 fillancial siatements give a truc and fair vieiv are ser out in the Siaiemeni of Trusle¢s'
ReskN)rt5ibiliti¢
We hai'e been aptK)inted ￿ dud1t0￿ under seciion 43 of ihc ChariiiL% Act 1993 and rewri in acci)rJanL¢ i￿1[h
regulalion8 rnade undei seclioll 44 of (hat Act. OUT rc%pon%ihililJ 1% to audtt the finaiicial slalenienls In accordance iviih
relev￿￿[ legal and re8ula¢orn' requiremenig and International Standard% on Auditin8 (UK and Ii'¢ldnd l.
(e rewrt 10 Jou our opinion as 10 t%,heiher the financial siaternent8 give a true lair vi¢1¥ and are prO￿rI￿. pirparcd
in accordance M'iih th¢ rL'levdnl fiiiaiicial I'¢Frt)ning rraine￿,0rl aiid art P￿p￿ted in a¢cordJnce with the charitie￿ Act
1993.
In addition i¥¢ report ro )'ou if. in our opinion. the charity not kepi SLIfrTiLienl accouniino re¢or(ts or if the siatetnent
of accounis doe% noi accord iliih those record% or it. have not rclrived all Ihe infomation and £xplaniilions Me
requi￿ forour audii.
We read Ihe Trustees, Annual llepoff. and conqider whcth¢r it is consislLnt iiilh the audit¥d findnLial ￿atementS. Nl'e
consider Ihe implications for oui rewn if lie iK¢ome aw￿1￿ of ans. apparent In&sstatemen15 01- Material inconsislencies
with the linancial siatem¢nLs.
Bo.T15 ofthurfil opinio
11.e conducted our aiidii in accordance i4-.ith Inicmatioiial Standards un Audiiing IUK Ireland) issued bj ihc
Audiling Praeiices BoaTd. An audit includes examination. on a test b&si%, of evidence rLlevthi 10 ihe anYTrunts and
disclosures in Ihe finanLial staicmenLS. It also includ¢s an ￿$t55n￿nt of Ihr signifiLant esi.'mate% and judgmenis made
by th¢ trusiees in the preparation of the fin<iTrcial ￿altment￿. <iiid ot'mheihcr the accounting poliL1¢5 are appropriate to
Ihe Lharil)'5 circumstani¢s. consisrLnils' applied and adcquaiel). discloscd.
We plann¢J iind t￿rfo￿ed OUT audit 50 as lo obiain all the information and explanation which ive considered ￿CessarI.
n order to providc us M'iih sufficient cvidencc to give rL￿Sonable assiirance thai th¢ financial %ial¢menis are free ITOM
maierial misstat¢mLnl. whether eaiis¢d b} fraud or oihir irFL¥ularil>- or eiror. In lorming our opinivn N%.¢ also cV￿ua¢ed
Iht overall adequacy orth¢ pr¢s¢niaiion ot inforniation in rhe linaAci41 slatemenis.

THE CENTRAL GURJ)WARA (BRITISH ISLES) LONDON KHALSA JATHA
INDEPENDENT AUDITOR'S RF.PORT TO THE TRUSTEr.s
Opiiiioii
In our opinion
the financial fjtaiements give a true and fair view of the slate of the Lhdrity's affairs as at i l Dccember 2022 and af its
incoming resources aiid applicaiion of resources, its including its incoine and expenditure, for the year then end¢d.
the financial statements have been properly prepared in ac¢ordance with United Kingdom Generally Accepied
Accounting Practi¢¢,' and
the financsal statements have been prepared in accorda￿Ce with the Charities A¢t 1993.
Regi.¥tergdAEidrfors
d Chai'ieredA¢counianis
Archer Associates
Churchill 14ous¢
l ?0 Bunn% l.ane
London NW7 2AS
Date
io

THE CENTRAL CURDWARA (BRITISH ISLES) LONDON KHALSIA JATHA
COMMITTEES, APPROVAL OF FINANCJAL STATEMENTS
FOR THE YEAR ENDED 31 DF,CEMBER 2022
Wt approve ihese financial statements for the year elided 31 DECEMBER 2022 set out on
paoe% 7 to l O and we tonfimi thai we have made available all rccords nd infomjation for their
preparation.
Ir GurpFcei Singh Anand
(President)
-1 itider Siiig)Ii Alg
(Societc1rN'I
Mr Ranbii. sin￿ Alg
(Finance Secretary)
r)ate l j l KD I le>Z

THE CENT114L CURDWARA (BRITISH ISLES) LONDON KHALSA JATHA
sr.4TEMEYTOF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2U21
Notes
INCOMINC RESOURCES
Direct Chttrilable Income
Donations
5i4.106
j68,9?8
-rotal Incoming resource5
-$34,106
368,928
OLI'GOING RESObRCES
DÉrect ChAritable Ex
Fducation and cultura
Oxy¥¢n Supplj India
Langar
enditure
40.518
2?,574
70,019
51,734
92,252
126,505
Other expeDditure
l#Na
cment and Administralio
Staff salaries
Casual w4rNes
Pension coniributio
Rates
Water rate5
Healing and lighting
Laundry and cleaning
Repairs and maintenarti¢
Lift maintainance
Telephone
Decorative Decor
Poslagye and stationery
Travelling expenses
SundTy expenses
Audit and accounianry
Legal and profcssional
Insuianee
Bank chargcs
Depreciatioii
73.968
64.782
827
3.592
7.750
21,96i
17,975
38,787
471
4,693
18,600
77,640
1,795
1.437
10.4)7
7.468
398
4.517
2,?20
7.?Oi
4.735
4.316
2,220
51,176
1.412
924
10.019
2132164
282,516
Total Out%oing resources
374,768
342J70
Ntt Incorning re$ourc
1.$9,338
26,5.$8
Renial income
HMRC JRS Grant
Interesi
73,699
71.458
6.771
10
540
Ntt incorne of the year
233,577
104,797
Funds brought forward
1,344,245
1.2.79.448
Funds carried forward
1577.822
,344,24.5

THE CENTRALGURDWARA (BRITISH ISLES) LOF4DO,Y KHALSA JATHA
BALANCE SHEET AS AT 31 DEC.EMBER 2022
2022
2021
Fixed *s$tts
J'angible a*s¢ts
Frtthold land and buildin8
Fiiiure and fTlrting£
OITiL* vquipm¢nts
1.049.95J
30.9?8
6,071
1.049.9£2
21.963
8.OY4
1.086.952
1.080.009
c.urrent as$et%
Debtors and prq)t>inent
Cash ai bank and in hand
iOO.153
500.15i
296.7 17
296.717
.urreTrt liabilitie5
Oih¢r l￿ditorS
9.283
32.541
'et turr¢nt
490.870
264.236
Bank #nd o*er(Iraft
Net as$ets
1.577,822
.344,24.1
Rtprestnted bi.
Unresirici¢d incotne funds
1.577.822
l. j44.?45
Tthtal funds carried forn#rd
.$77,822
l J44J4.$

THE CENTRAL GURDWARA (BRITISH ISLES) LONDON KIL4LSA JATHA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDF.D 31 DECEMBER2022
ACCOUNTINC. POLICIES
These finanancial siat¢ment5 have been prepared Under the historical cost convention and in accordance
with applicable accounting standards and the Statements of Recommended Practice on Accouniing by
Charities vsing ihe following a¢counting policies=
DF.PRECIATION
Depreciation is calculated so as to write off the cost of an asset. net of anli¢ipated disposal proceedg, over
the useful economic life ofthat asset as followg..
Fixtures and Fittings- 25 Q/D Per annum reducing balance
Equipments_25Q/o Per annum reducing balance
In accord2n¢e with the FIn￿1claI Reporting Standard for Sinall¢r Entities (Effective January 2015), no
depreei2tion is provided on the freehold property.
However, this policy is contrydry to the UK f)enerally Acccpied Accounting Principal (as amended) which
specially require.% that Tangible Asset5 should be depreciated.
The reason for this departure is that the useful economic life is infinite and iogeth¢r with maintenance and
repairs, the residual value of the asset, at ilie end of its economic useful life to the entity. will be
significantly greaier than lis carryinti amouni. On these grounds the depreciation charge and related
accumulated depreciation balanc¢ are not material.
CASH FLOW STATEMENT
The Committee has taken advantage of the exemption in Financial Repx)rting Stsndard No. l from
in¢luding a cash flow statement in the financial siatements on the grvund5 that the charity 15 small.
INCOME
The inconie sliowi in the Stalement of Financial Aciivities represents grants, donation& and subscription5
received during the linancial year.
VALUE ADDED TAX
VA'f is noi reeoverable by the Gurdwara, ai)d as such is included in the relevant cosis.

THE CENTRAL GI1RDWARA IBIUTISH ISLES) LONDON KHALSA JATHA
07'ES TO THI.. FIN.4N'(.'1.4L ST.QI"E.I.IENlb
OR THE TrE.4R EN'DED 31 1)FCEMI BER 2022
TAN4GJBI.E FJXED,ISSET.S
Frfehold l#iid
buildinB
Fixtllr¢>
E4UlPmtJt15
Cost:
Toikl
Balancc broughi f(nYard
AddiiiLTrll ai cosi
FJispo£al ai c051
BaJ8n¢e cartied fi)rward
1.049.9$3
20.OCKI
19.999
235.810
19.275
22.270
.308.033
39.275
19_999
1.127.308
2)5.084
22.2?0
D¢pYccialio
Bal8ft¢e br()U￿71 fthrtvard
t)cprecialiiin Ch
211,847
228.022
2.024
16.199
224.1 i6
240.3)5
Ai 31 Dettmber2022
1.049.9i3
30.928
6.071
1.086.953
Ai 31 tk¢Llliib¢r2021
1.049.952
21.963
8.W4
I_O¥O.OU9
CIIRREN'T LI.,IYILITIF.S
2022
2021
Tradc creJiivrs
20.￿0
932
224
2.220
9.614
32.-%41
Oilier ¢rcdiiors
Rcnt J¢p051rs
2.220
6.812
9.283