CHARITY REGISTRATION NUMBER: 262277 Singh Sabha London East Financial Statements 31 March 2025 Chartered accountants& stalutory auditor 46 Syon Lane Osterley Middx TW7 5NQ
Singh Sabha London East Financial Statements Year ended 31 March 2025 Pages Trustees, annual report Independent auditor's report to the members Statement of financial activities 1to9 10t013 14 Statement of financial position IS Statement of cash flows 16 Notes to the financial statements 17to24
Singh Sabha London East Trustees, Annual Report Year endod 31 March 2025 Th8 Iruslees present thelr report and the financlal slalements of the charity for the yaar gnded 31 March 2025. Challs report The trustees who s8Ned the charity during this financial pBriod wore as follows.. Truslgas and Executives Salnam Singh {Presidanll Daljil Singh Nijjar (Vice President) Karnail Singh (Vic& President) Jaswant Singh Sidhu (Treasurer} Pritpal Singh Chhoker (Assistant Treasurer) Other Trustees Dr Inderpal Singh Sehmbhi (Secretary) Rashpaul Singh Pawar Isecrelaryl Amrik Singh Degun Isecrelaryl Gurmsel Singh Kambo Rajvir Singh Sahtsta Avlar SSngh Sehml Gurvinder Kaur Gurdial Singh Badala Kamail Singh Mailalla Daljil Singh Dhillon Paramjil Singh Kuljoel Singh Jarnail Singh Pardeep Kaur Basan Suijil Singh Tool Swaran Doal Jaswnder Singh Sandhu Charanjit Singh Bhatia Lember Singh Ladhar Alit Singh Sahola Sukhninder Singh Gill Kashmir Singh Shergill Gurpreet Singh Toot
Singh Sabha London East Trustees, Annual Report leonllnued) Year ended 31 March 2025 Rofaronce and admlnlstrative dotalls Reglster¥d charity narn& Singh Sabha London East Charlly ragistratlon numb&r 262277 Prlnclpal offlce 100 North Street Barking Essex IG11 8JD The truste¢s Satnam Slngh (President) Daljil Singh Nijjar (Vice President) Karnail Singh Singh (Vice President} Jaswanl Singh Sidhu (Treasurer) Prilpal Singh Chhoker (Assislanl Tfeasur8rl Auditor Chowdhary & Co Chartered Accounalnls & slalutory auditor 46 Syon Lane Oslerley Middx TW7 5NQ Bankers HSBC Bank PLC 23 Ripple Road Barking Essox IG11 7NW National Westminster 27 High Road Chadwell Heath Romford Ess8x RM6 6QD Sollcitors DKLM LLP 3 Cranwood Street London EC1V 9PE
Singh Sabha London East Trustees, Annual Report (eoyJtilJll8dl Year ended 31 March 2025 Structure, governance and management Governing Documènt The charity is governed by a ¢onslitullon adopted In O¢lober 1970 and last updated in October 2003. The trustees, who are eleclod every 2 years, are responsible for the general control and management of the charity. The Iruslees give their lime freely and receive no remuneration or other financial benefits. The Iruste8s meet monthly lo Conduct th8 business of the charity. Thes6 meeting follow a formal agenda and decisions are based on a simple majority. Al the monthly meetings the Iruslees agreè the broad strategy and areas of activity lor the charity including reserves and risk management, relationships with other groups and charities and Individuals, policies and performance. The day to day adminislralion of the charity is delegated lo the Executive Committee. The charity is a member of the local Council for Voluntary Service and the local faith forum. The charity also has representation on local racial equality councils, local area commillees and has very good working relationships with the education departments of the four ¢onslituenl boroughs. Trustee Inductlon and training Most Iruslees are already familiar with the practical work of the charity. New Iruslees land volunleersl are encouraged to attain the necessary skills required lo achieve the objectives of the charity. The charity arranges appropriate training through other voluntsry sector training providers. New trustees are invited and encouraged lo familiarise Ihamselves with the charity and the context within whlch it operalas. Rlsk Managemant The Iruslees carry out an annual review of the risks the charity may face and are satisfied that that systems are in place to monitor and control these risks lo mitigate any impact they may have on th8 charlty In the future. The Irusl&es have considered the major financial and Other risks fa¢ed by the charity and where approprlale have enllstgd the help of prof8ssional advisors to establish syst&ms and proceduros lo manage those risks. OblgCtlv6$ and actlvitles Th8 objects of the charity are th8 promotion of Sikhism and the development of community integration by providlng facilities lo support Ils mambers and others in the understanding of Sikh phllosophi88 through education and discussions. prln¢ipally In the London Boroughs ol Barklng and Dagenham, Havering, Newham and Redbridge.
Singh Sabha London East Trustees, Annual Report Icontlnuedl Year ended 31 March 2025 Oblectlves and actlvitigs Icohtlnuedj Thè aims of the Charity are.. To arrange Diwans and celebrate Gurpurbs. To maintain the Gurdwara 8nd the Sikh Cenlre. To provide facilities for Ihe18arning of the Punlabi language 8nd Sikh Studies To maintain a library and other resources and material on the Sikh religion, history and heritage. To develop mutual understanding and harmonlous relationships with other communities and charitabl& organisalions. To organise philosophical discussions and lo promote the Sikh Rehal Maryaiia. To provide financlal support for research on Sikhism, To discourage practices not in koeping wth Sikh scrlplures. These are pursued in a variety of way8 including organising formal talks, seminars, trainlng and other educallonal activllies. Religious services are held daily and a Ifreel kitchen langar operates every day of the year. Religious ceremonies are conduclad as approprfate including the ¢el@bration of Gurupurbs. weekly Diwans and Nargar Kirtan. We hav8 refgrred to the guidance contained in the Challty Commlssion's general guidance gn public benefit when reviewing our aims and objectives and in plann1r our fLJtur& a¢livili8s.
Singh Sabha London East Trustees. Annual Report Icontlnuedl Year ended 31 March 2025 A¢hlevem8nts and performance The Iruslees are pleased that Singh Sabh8 London East. ISSLEI has continued to perform well. Congregatlons Arranged rogular congregations of the Sadh Sangal Ipeople who have faith in Sikhlsml lo worship Akal Purkh (the immortal one) in the guru's way. Religlous a¢tlvltl8$ atc We continue lo fulfil all religious ne&ds of the sangat Nagar Kirtan was led on 1 September 2024. It was an enormous su¢cess. Promote wellbeing of women Medical checks for the sangat Dementia Awareness project Basic Siki Katha Commemoration of Saka Sarhand - lo remember th8 martyrdom Chhotay Sahibzadey Amrit Sanchar Summary of Building ProJects Atl work related lo the Saven Kings Gurdwara Sahib were completed, including Considerable wort< that was unplanned. Each project is briefly described below, and the work was completed during the last fiscal year. A new proj8¢t al Barking Gurdwara Sahib has commenced of 14 April 2024 to convert unused classrooms so that they can be used for more practical purpose. 11 is important to clarlfy here that, vat is charged al 20.10 on all quotes as per normal business practice. thus leading to consequential increase of final expenditure. The executive commillee of Singh Sabha London East would like lo lake this opportunity lo thank all members of the Building Sub-commillee lor providing useful advice and tlm&ly ongoing support and dedication, especially Boota Singh Nijjer for hls attendan at all meetings. The building sub-¢ommillee strongly recommends that the gurdwara manag8ment should only approve projects that provide a longlerm resolutions and discourage quick flxes. Work compl*lad 11 Three Slorey Infill Extension. 21 Roof R8pair of the Main Building 31 Passenger Lift- Replacement in the Main Building 41 Langar Hall renovation 51 Partially Re-install Paving in Forecourt {Minimise the risk of falls) Three Storny Inflll Extenslon Right Build Building Solutions Ltd. undertook this project, and the quote of this work was £115,000 bul discounted lo the Gurdwara al £84,000. Our gratitude lo Ilford Building Supplies for their building material seva and thus reducing the gurdwara expenditura by £17,000. Our appreciation also goes lo Woodslyle for Ihelr shoe racking seva. Wè are also grateful to Fairyiew Homes for Ihelr co-operallon during the construction phas8. The ground floor was allocated for ladies, shoe area. Two room5 on first and second floor were earmarked for back office use and general purpose ac¢ommodallon respectively.The main purpose of this project was lo reduce overcrowding in the shoe a8.
Singh Sabha London East Trustees. Annual Report (contlxjuedj Year ended 31 March 2025 Additlonal work ¢ompl&t8d wlth above project Improved the ventilation of th8 existing shoe area. The stale air problem was noticed after the construction of three storey brickwork. Hence. retrospective action was undertaken lo achieve the required ventilation. The work entsiled diamond drilling, installation of Commercial exlraclor fan, variable spe¢d controller and a programmable ONIOF timer. The Exe¢ulive Comrnlllee 8cknowledg8S the sova of Tarsam Singh Bains for providing a customised colour rllalched éxtemal gr511 for the extractor fan. Ground and flrsl floor ceilings were lowered to create a better proportional dimensS0n. Laminated flooring was installed on the first and second floor and staircase plus respective landings. Where necessary, s8nsor taps were replaced or ralionalised. Rinse Spray lap replaced in Ihe dishwash kitchen. Sensor taps and Oak stools were supplied from the Gurdwara stock. Total cost of the above project was £84,000 inclusive of £14,000 val. Roof Repalr 11 is a well knDwn fact that the lifespan of the traditional maleri81s used in flat roofing may only last for around 15 10 20 years. However. the durability of new materials has continued lo improve. Wilh routine good maintenance the Ilat roof can last up lo 50 years. The leaking roof of the main buildlng has damaged some Illes of suspended cellSng of the IDP diwan hall. Inspection of thtt roof reve8lèd a few iSSL¢es. Time had taken ils loll on the roof and the 2sphall layer had manlfested some considerable surface cracking. Pooling of water was evident at 88veral places. This was due lo th8 deleriorallon and slnking of tha supportlng substratè. Past repairs were also beginning to fail. The absence of 8dge.drip on the lift shaft roof allowed water seepage along ils wall into the lop divan h811. To flx lhg18aking roof problgm. the stabllity of the weakèn substrate was first resolved followed by an appllcalion of torch-on new rooflng fell on the enlire roof. Similarly. thts roof problem of lift shall was solved by the application of new roofing felt and appropriate edge trirnmings. Roof Work Cosl.'Th8 gxpeGled cost of this work would have been £15,000. But this was avoided as Gurwinéer Singh Mann and his team undertook this work as seva. We appreciate this gesture. However, to speed up the work, additional paid workforce was employed. We also appreciate Ilford Building Supplies lor doing seva of roof material. Hence reducing the Gos110 £3.900. Passengèr Llft Replacem&nt In the Maln Bulldlng After providing two decades of seryice the old lift was frequ8nUy breaking down. Despite a complete overh8uI, il mado no improveffl8nt lo the reliability. Taklng several faelors into account, such as the inconvenience lo th8 sangal, the management, age of the lift and its hydraulic system, uneconorllical repair and maintenan¢8 Cost. Malnlaining the stalus quo was not an option and hence a replacement lift was ordered. This was the only long-lerm cost~effective solution. As scheduled,the lift replacement work commenced on 6th January 2025. Th& completlDn was anlcipated withln flve weeks, but, as usual, roplacemenl work Is far from straightforward job and unforeseBn snags caused timesca18 slippag¥. Although the new lift wa8 fully installed and woiking due to safely issues it remained oul of seNiC& after instslalion. However a limited service was offered under eXpIloal cases. The lift became fully oper8lional on 12 March 2025. The committee unreservedly apologisès for this prolonged inconvenience lo the sangat. Many thanks lo Concrete Singh for their seva lo supply and fil the linlng inside the lift shaft. The total cost of replacement Ilft was £58,042, of which £56,200 paid to Nexus lift company Wds zero rated vat. The remainder of the cost £1842 was for m8king good of lift surrounds as well as lift grounding connection to the fire alarm
Singh Sabha London East Trustees, Annual Report l¢ontlnued) Year ended 31 March 2025 system. Langar Hall Renovation The initlal scope of Ihls work lo brighl8n up the Interior of hall, by replaclng the suspended ceiling tiles, Ilghls and painllng th6 walls and ceiling frame. However, a week before start of work, al th8 sile meeting, the gurdwara management and the building sub-commillee re-inspgcled the condition of langar hall and revised the scope of this work, that is,replacemenl of ceiling mounted fans. reliling of specific areas and closing the gaps between the suspended ceiling and one of the wall. The original quoted price of this work was £13,000 bul excluded any additional planned and unplanned Work. As work progressed, further requirements were added, and som8 new issues also came lo light. Posl removal of tiles from the boxed-up sections of healing pipes, {the plinlhl 8 historic water leak was discovered and fixed. This antailed a major task of draining and refilling of heating system, serving all three floors. The plinth structure was strengthened to withstand the rigorous use followed by the inslallalion of a suitable backer board to ensure a good adheslon between two materials, A frequent breakage of plastic access panels was another problem. The broken panels were obsèrved by the local council food hygiene inspeclorale and mandated the gurdwara to rectify this pest hazard issue. Enamel painl was applied lo restore freshness lo the tired looking radiators. The larger size fan Sed regulators, integral part of new fans ceiling fans necessilaled the replacement of electrical back box. Without going Into finer details, all noncomplian¢e electrics were upgraded and all safety related electrical issues were addressed. Large gaps beheen the suspended ceiling and wall were bridged. Several plumbing problems, including related and unrelated to langar hall were also fixed. As part of the final requirement, lighting improvements in two other areas was also completed. Many thanks to Tarsem Singh Bains for powder ¢oating the existing down rods. r&tsined for reuse wllh new iling fans. The total cost of all completed work was £21.548. Forecourt Paving Work Some visitors, particularly the wheelchair users w8r8 at risk of falling whèn entering the gurdwara via the main door. The building sub.committee was given an urgent task to minimise this risk. The sleep slope, uneven surface and the rainwater drainage compounded the above-menlioned hazard. As agreed with gurdwara managgmenl, pavlng blocks in the idenlifled section were re-laid lo reduce the gradient as well as repositioning of surface water drain. Prior lo full completion the re-laid surface was tested by a wheelchair user. Cost of this work was £1,800. Volunteers Th8 Iruslees would like to convey their gratitude lo all volunteers and donors for their continued Contributions, fSnancial or othenNise. particularly in the kilGhen which have helped the smooth running of both Gurdwaras. Financial revlew The Iruslees are pleased lo report that the nel increase in funds for the y8ar was £495.092 12024 £36,987 decrease) taking the accumulated funds to £11,771.20612024 £11,276.1141- Reserves policy The charity relies on donations and offerings from its members. It is recognised that donations and offerings can flucluale from year lo year. The trustèes aim lo ensure that the charity has sufficient resources to Continue its activities and to meet ils obligations and to provide for future capital èxpenditure. To this end.11 is Gonsidered prudent that sufficient liquid funds are maintalned.
Singh Sabha London East Trustees, Annual Report l¢onllnuedJ Year 8nd8d 31 March 2025 Plans for future periods The charity does not 8nlicipale any change in ils operations and expects to continue rith its slated objectives and lo conllnue lo providg improving facilities to the members of the Sikh community as well as the dr local community- Trustoas. responsibilities statement The Iruslees are responsible for preparing the trustees, report and the financial statements in accordance wth appllcable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Tho law applicable lo charities in England and Wales requires the charity trustees lo prepare financial statements for each year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and appllcalion of resources, of the charity for that period. In preparing those financial statements. the Irustggs are required lo.. select suitable acwunling policies and then apply them Consistently., obsetve the methods and principles in th8 applicable Charitl8s SORP- mak8 judgments and accounting estimates that are reasonable and prudent. slate whelhor applicable UK Accounting Standards have been followed, subject lo any maleTial departures disclosed and 8xplained in the flnancial slalemenls; prepare the financial slalemenls on the going concern basis unless It Is Inappropriate to presume that the charity will continue In buslness. The trustees are rgsponsible for keeplng adequate accounting re¢ords that are sufficient lo show and explain the charity's transactions and disclose with reasonable accuracy al any time the financial position of the Charity and enable thèm to ensure that the financial slalemenls comply with the Charities Act 2011. the applicable Charities IAccounls and Reports) Regulations, and the provisions of the Trust Deed. They are also r8sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detectlon of fraud and olhar irregularllles.
Singh Sabha London East Trustees. Annual Report (¢onllnuedl Year ended 31 March 2025 The trustees. annual report was approved on trustees by.. and slgn8d on behalf of the board of Salnam Slngh (Presidenll Trustee Daljit Singh Nijjar (Vice Presidenll Trustee Jaswant Singh Sidhu (Treasurer) Trustee
Singh Sabha London East Independent Auditorfs Report to the Members of Slngh Sabha London East Year ended 31 March 2025 Oplnlon We have audited the financial s181em8nls of Singh Sabha London East {Ihe 'charily'l for the year nded 31 March 2025 which compris6 the statement of financial aclivilies, Statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reportin9 framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in tho UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair vSew of the slal6 of tho charfty's affairs as at 31 March 2025 and of ils incoming resources and application of r8sources. Including ils Income and expenditure, for the year then 8nded'. have been properly prepared in accordance wth United Kingdom Generally Accepted Accounting Practice., have been prepared in accordan¢8 Wlth the requiremerils of the Charities Act 2011. 8as1s for oplnion W6 conducted our audit in accordance with InternatlDnal Standards on Auditing IUKI IISAS {UKII and appli¢able law. Our responsibilities under those standards ar8 further dBscribed in the auditor's responsibilities for the audit of the flnan¢ial slalemenls section of our report. We are independent of the charity in accordance with the ethi¢al requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a baS for our opinion. Concluslons relating to golng concem In auditing the financial stalerllenls, we have concluded that the trustees, use of the going concern basis of accounting in the preparalion of the financial slalements is appropriate. Based on the work w8 have performed. we have not identified any material uncertainties relating lo events or conditions that, individually or collectively. may cast significant doubl on the charity's ability to ¢ontinue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responslbS1ilies and the responsibilities of the trustees wth respect to going concern ar8 described in the relevant sections of this report. 10-
Singh Sabha London East Independent Auditor's Report to the Members of Singh Sabha London East (Contined) Year ended 31 March 2025 Other informatlon Th8 other information comprises the information included in the annual report. other than the fSnancial statements and our auditor's report Ihereon. Th8 trustees are responslbl8 for the other Informallon. Our opinion on the financlal stalémenls does nol cover the other information and, excèpt lo the exlenl OtheSe @xplicilly staled in our report, we do not express any form of assurance conclusion Ihereon. In connection with our audit of the financial stalemenls, our responsibility is lo read the olher infoTmalion and, in doing so, Consider whether the other information is materially inconsislenl wlh the financial slalements or our knowledge obtained in the audit or otherwis8 appears lo be malsrially misstated. If we identify such material inconsislen¢ies or apparent material miss18lements. we are required lo determine whether there is a matérial missla16ment in tha financial stataments or a material misstatement of the other information. 11, based on the work we have performed, we conclude that thar8 Is a material misstalernenl of this other Information, wo are requirèd lo report that fact. We have nothing lo report In this regard. Matters on whlch we aro required to rèport by excoption In the light of the knovAedge and understandln9 of the charity and its environment obtained in the cours8 of the audll. we have nol idenlifled malerlal misstat8menls in the Irusteeg report. We have nothing lo r8POrt in respo¢t of the followÈng ma118rs in relation lo which th8 Charities Act 2011 requir8s us lo rep1 to you If. In our opinion.. tho information given in the trustees, report is inconsistent In any materi81 resp8cI wth the financial slatemenls., or a¢Jequate aCCOL¢ntlng records havè not been kept- or the financial statements are rrf)l in agreem8nt with the accounting records and returns: or we have not received all the information and explanallons we requira lor Dur audit. Raspon81bllltles of trustees As explained more fully in the trustees, responsibililies stalemenl, the Iruslees are responsibl8 for tho preparation of the financial slal@ments and for being satisfied that th8y give a tru8 and fair view, and lor such Internal control as the Irijstees determine Is necessary lo enable the preparation of financial stal&menls that are free from material misstBlement, whethèr du@ lo fraud or error. In preparing thè financial statements, the Irustges are responsible for 8ssessing Ihe charity's abllity lo continue as a going Concern, disclosing, as applicable, mattars related to going concern and using rhe going concern basis of accounting unless the trusle8s either Intend to Ilquidata the Gharlty or to cease operations. or have no reallstl¢ allemative bul to do $0. 11
Singh Sabha London East Independent Auditor's Report to the Members of Slngh Sabha London East Icontiftued) Year ended 31 March 2025 Auditols responslbllltles for the audit of the flnanclal statements Our objectives are lo obtain reasonable assurance about whether the financial slal¢ments as a whole are fre& from material misslalemenl, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assuranco is a high level of assurance. but is not a guarantee that an audit conduelfyd in accordance with ISAS IUKI will always dolect a material misslalemenl when il exists. Misslalemenls can arise from fraud or error and aro Considered material il, individually or in th& 8ggr&gate, they could reasonably be expected lo influence the economic decisions of us8rs taken on the bass of these financial slalfjmenls. Irregularities, including fraud. are instan8 of non-compliance with laws and regulations. We design procedur8s in line with our responsibilities, outlined above, lo d8tect material rnisslalemenls in respect of Irregularities, including fraud. The extent lo whlch our procedures are capable of delecling ITregularilies, including fraud is detailed bo10w'. We idenlifled and assessed the risks of material misslalemenl of the financlal statements from irregularities, whgthor due lo fraud or error, and discussed these among our audit team memb8rs. We then designed and performed audit procedures responsive lo those risks, including obtaining audit evidence sullicienl and appropriate lo provide a basis for our opinion. We gained an understanding of the legal and regulatory framework applicable lo the charity operates and considered the risk of a¢ls by the charity thal were contrary lo applicable laws and regulations, including fraud. We design&d audit procedures to respond lo the risk, recognising Ihat the risk of not detecting a material missialement due lo fraud is high&r than Ihe risk of not delecting one rasulting from error, as fraud may involve d8liborat8 concealment by, for example, forgery or Inl8ntional misrepresenlalions, or through colluslon. We focuss&d on laws and regulations whi¢h could glve rise to a material effect in the financial statements or the operations of the charity, including, but not limited lo, the Charilles Act 2011. Charities (Accounts and Reports Regulations) and the Charities SORP IFRS 1021, data protection and anli-rnoney laundering. Our tests included agreeing the financial statement disclosures lo underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described 8bove and, the further removed non-compliance with laws and regulations is from th& events and transactions reflected in the financial siatemenls, thè less likely wa would become aware of It. We did not identify any key audll mallers relating to irregularities, including fraud. As in all our audlts, w8 also addressed the risk of management override of internal controls, including lesling journals and evaluating whether there was evidence of bias by th8 Iruslees that represented a risk of of material rniss18temenl due to fraud. As part of an audit in accordance with ISAS IUKI, we exercise prof8ssional judgm8nl and maintsin professional scepticism throughout th& audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether du8 to fraud or error. deslgn and perform audit proCedUS responslve to those risks. and obtsin audit 8vldence that is sulflcient and appropriate to provide a basis for our oplnion. The risk of not detecting a material misslalernenl resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omisslons. rnisrepresentalions, or the override ol internal control. Obtaln an understanding of Internal control relevant to the audlt Sn order to design audit procedures that aro appropriate in the circumstances. bul not for tho purpose of expressing an opinion on the effectiveness of the intemal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 12-
Singh Sabha London East Independent Auditor's Report to the Members of Slngh Sabha London East Year ended 31 March 2025 ConcludF> on the appYoprialen¢ss of the truslee8' use of the going conGern basis of accounting and, based on the audll evidence obtsined, whether a material uncertainly exis15 related lo events or condillons that may cast signifi¢anl doubl on the charity's abilily lo conllnuo as a going concem. If we conclude that a material uncertainty exlsls, wfj are required to draw allention in our auditor's report lo the related dlsclosures in the fillancial 818temenls or. rf such dlsclc)sures are inadequate. to modify our opinion. Our concluslons are based on tha audit evldenco obtained up lo th8 dale of our auditor's report. However, future evanls or conditions may cause th8 charily lo cease lo contlnue Es a golng Concern. Evalu8t6 the overall presentation, stwolure and content of Ihe financial stat¢mgnts, including (he dlsclosures, 8nd whglher th6 financial stalemenls represent the underlylng ITans8¢1ions and events in a manner that achieves fair prs56nlalion. Wg communicate with Ihose charged with governance regarding, among olhgr mallers, Ihg planned S¢OP9 and liming ol the audit and signiflcant audit findin98. including any signiflcant deficiencies i Intemal contrc4 that we identify during our audit. Usè of our raport Thi8 r8porl is made solely to the charlty's mèmbèrs. 8s a body. in accordance with section 144 of the Charities Act 2011 and regijlations mad& under strcllon 154 of that Aot. Our audit work has b&en undertaken so that W8 mlght slate to the charilws mèmbors those malters we are requSred lo slat6 10 them In an audllor's report and foy no othgr purpose. To thg full8$1 oxtent permStted by law, we do not accept or assume rgsponsibilily lo anyone other than the charity and the chaiily's members as a body. for our audit work, for this report, Dr for Ihe opinions we have fOrnd. Bhuplnd8r Chowdhary FCA (Serilor Slatutory Au(lilor} For and on behalf of Chowdhary & Co Chartered acGDuntanls & statutory 8udltor 46 Syon Lane Osl@r>ey Middx TW7 5NQ 13-
Singh Sabha London East Independent Auditorfs Report to the Members of Singh Sabha London East Iconlinuedl Year end8d 31 March 2025 Conclude on the appropriateness of the trustees, use of the going conrn basis of accounting and, based on the audit evidence obtained, whether a material uncertainly exists related to ev&nls or conditions that may cast significant doubl on the charity's abilily lo continue as a going concarn. If we conclude that a matérial uncertainly exists, we are requirèd to draw allenlion in our auditor's report lo the related disclosures in the financlal slalemenls or. if such disclosures are inadequate. lo modify our opinion. Our conclusions are basod on the audit evidence obtained up to the dale of our auditor's report. However, future events or conditions may cause the charity lo cease to continu& as a going concern. Evaluate the overall presentation, structure and cont&nl of the financi81 slalements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achleves fair pre58ntation. We communicate wth those charged wlh governance regarding. among other mallers, the planned scope and liming of the audit and sionificanl audit findings, including any signiflcant deflciencies in inleinal Control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance wth section 144 of the Charities Acl 2011 and regulations made under seclion 154 of that A¢t. Our audit work has be8n undertaken so that we might slate to the charity's members those matters we are required to slate to them in an auditOT'S report and for no other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibility to anyone other than the Charity and the charity's m8mbers as a body, for our audit work, for this reporl, or for the opinions we have formed. Bhupindar Chowdhary FCA (Senior Ststulory Audilorl For and on behalf of Chowdhary & Co Chartered ac¢ounlants & slalutory auditor 46 Syon Lane Oslerley Middx TW7 5NQ 13-
Singh Sabha London East statement of Financial Activities Year ended 31 March 2025 2025 Unrestricted fLJnds Total funds Total funds 2024 Note Income and 8ndowment$ Donations and legacles Charitable activities Investment income Other income 1,527.998 643,610 2.940 1,527,998 643,610 2,940 1.146,665 549,672 3,666 1,739 Total Income 2.174.548 2,174,548 1,701,742 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 949,304 730.152 949,304 730.152 1.679.456 928,348 810,381 9,10 1,679,456 1,738,729 Net In¢omellèxpendlturo1 and net movement In funds 495,092 495.092 136.9871 Reconclliation of funds Total funds brought fOnard Total funds carrled forward 11.276.114 11,276,114 11,313.101 11.771,206 11,771,206 11.276,114 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The notos on pages 17 to 24 form part of thes• flnan¢lal statements. 14-
Singh Sabha London East statement of Financlal Position 31 March 2025 2025 2024 Notè Flxed assets Tangible fixed assets 17 15,779,735 16,027,356 Current assets Debtors Cash at bank and in hand 18 18,878 602,247 19,530 462,414 481.944 621,125 Credltors.. amounts falllng due within one year Net current assets 19 241.460 170,630 379,665 311,314 16,159,400 16,338,670 Total assets lass cuyrnni liabllltles Creditors: amounts falllng due after moro than one year 20 4,388,194 5,062,556 11.771,206 11,276,114 Net assels Fund5 of thè charity Unreslricled funds 11,771,206 11.276,114 11.771.208 11,276,114 Totsl charity funds The e financlal statements were approved by the board of trustees and aulhorlsed for issue on .t.( ¥ l.x<... and are signed on behalf of the board by.. Salnam Singh (President) rruslee Daljit Singh Nijjar (Vice President) Trustee Thg note$ on pag¢s 17 to 24 form part of th8so flnanclal statements. 15-
Slngh Sabha London East Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operatlng activltles Nel incomellexpendilurel 495,092 136,987) Adjustmenls for Depreciation of tangible fixod assets Other interest re¢eivsbl& and similar income Interest payable and similar charges Galns on disposal of tangibl8 fixed assgls Accrued expensesllincomel 405,209 12,9401 365.029 389,351 {3,6661 433,783 11,739) 115.2051 12,417 Chang&s in.. Trade and other debtors Trade and other Creditors Cash generated from operations 652 1.413 55,102 22 1,276.872 820,661 Interest paid Interest rec8ived Nel cash from 0rating activities 1365,0291 1433,7831 2,940 3,666 914.783 390,544 Cash flows from investlng actlvillos Purchase of tangible assets Proceeds from sale of tangible assets Net cash used in investing actlvilies 1157,588) 1111.1621 1,740 {157.5881 1109,422} Cash flows from financlng activitS9$ Repayments of borrowin9S Nel cash usttd in financino activltSes (617.362} 1380,165) {617,3621 {380.165} Net Incr8a$8lldecreasel In cash and cash equlvalents Cash and cash equlvalents at bgglnnlng of year Cash ancl cash gqulvatents at end of year 139,833 462.414 602,247 199,0431 561,457 462,414 The nolas on pages 17 to 24 form part of tho88 flnanclal $tstem•nts. 16-
Slngh Sabha London East Notes to the Financial Statements Year ended 31 March 2025 Genèral Informatlon The charity is a public b&nefit entity and a registered charity in England and Wales and is unincorporated. The address of the prin¢lpal office Is 100 North Street, Barking, Essex. IG11 8JD. statement of compllanco Thes& financial stalomanls hav& been preparad in compliance with FRS 102. The Financial Reporting Standard applicable In the UK and the Republic of Ireland,, the Slalemenl of Recommended Praclicg applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities Act 2011. Ac¢ountlng pollcles Basls of preparation Th8 financial statements have been prepared on the hSslorical cost basis, as rnodifled by the revaluation of certain fSnancial assets and liabilities and Investment propertles measured al fair value through incom8 or expenditur8. The financlaS statements are prepar8d in sterling, which is the funcllonal currency of the entity. Golng concem There are no material uncertainties about the charity's ability to continue. Judgements and kay sourcos of estimatlon uncertalnty The preparation of the financial statements requires the Trustees to make judgements. estimates and assumptions that aflecl the amounts reported. These eslimales and judgements are continually reviewed and are based on experience and other factors, including expectations of lulure events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use al the discretlon of the trustees lo further any of the ¢harily's purposes. Designated funds are unreslricled funds earmarked by the trustèes for particular future project or commitment. Restricted funds afe subjected lo restrictions on their expenditure declared by the donor or through the terms of an appeal. and fall into one of two sub-classes.. restricted income funds or endowment funds. 17-
Singh Sabha London East Notes to the Financial Statements (contlnued} Year ended 31 March 2025 Accounting pollcles (conllnuedj Ineoming resources All incom8 is included in the slalemenl of financial activities when enlillemenl has passed to the charity. il Is probable that the economi¢ benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The followlng speciflc policies are applied to particular calegorigs of income.. income from donations or grants Is recognised when there is evidence of enlitlemenl to the gift, receipt is probable and ils amount Can be measured rellably. legacy income is recognlsed when receipt is probable and entidemenl is established. income from donated goods is measured al tha falr value of th8 goods unless this is Smpraclical to measure reliably, in whlch case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and seNices are recognised in the accounts when received if the value can be reliably measured. No amounts ar8 included for the conlribulion of general volunleors. Resources expendod Expenditure Is re¢ognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is clalled under headings of the slalemenl of flnancial activllies lo which il relates.. expenditLJre on raising funds includes the costs of all fundraislng aclivitla8, events, non- charitable trading aclivilies. and the sal8 of donated goods. expenditure on charitable activities Includes all costs incurred by a charlly in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned lo charitable activities. other expenditure Includes all expendllure that Is neither related lo raislng funds for the charity nor part of ils expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs allributable to a single activity are allocated directly lo that aclivily. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assats All flxed assets are initially recorded at cost. Dgpreclatlon Depreciation is calculated so as lo write off the cost or valuation of an asset, les8 Ils residual value, over the useful economic Ilf8 of that asset as follows.. Over 50 years 200K straight Ilne 20% straight1Sne Freehold property Fixluies & flllings Motor vehicles 18-
Singh Sabha London East Notes to the Financial Statements {contlnll8d) Year ended 31 March 2025 Accountlng poll¢les {¢ontinuedl Impalrmant of fixed assots A review for indicators of impairment Is carried out al each reporting dale, with the recoverable amount being estimalad where such indicators exist. Where thè carrying value exceeds th8 recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment lasting, when il is not possiblo to estimate the recoverable amount of an indivldual asset. an eslirllale is made of the rtrcoverable amount of the cash- generating unil to which the asset belongs. The ca5h-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash Inftows from other assets or groups of assets. Dellnèd contributlon plans Conlribullons to deflned CDntribullon plans arg recognlsed as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset lo the extent that the prepayment wll lead lo a reduction in future payments or a cash refund. When contributions are not expected ID be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donation$ and lega¢los Unrestricted Total Fund5 Unrestricted Total Funds Funds 2025 Funds 2024 Donatlons Donations and offerings Education income Donations- Building 1,346.764 5.591 175.643 1,346,764 5,591 175,643 1.527,998 962,500 4.500 179,665 1.146,665 962.500 4,500 179,665 1,527,998 1,146,665 Charltabla activltlos Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Kltchen langar 43,610 643,610 549,672 549,672 Investment Incomo Unraslricled Total Funds Unreslrided Total Funds Funds 2025 Funds 2024 Bank interest receivable 2,940 2,940 3.666 3.666 19-
Singh Sabha London East Notes to the Financial Statements (¢ontlnu&dl Year ended 31 March 2025 Other Incomo Unreslrided Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Gain on disposal of tangible fixed assets held for charity's own use 1,739 1,739 Costs of raislng donations and logacles Unrestricted Totsl Funds Unreslricled Total Funds Funds 2025 Funds 2024 Staff costs Premises Donations Miscelleneous support costs Insurance Sundries Communications Bank charges 13,797 651,915 38,529 197,557 21,357 4,709 6.886 14.554 13,797 651,91 S 38,529 197,557 21,357 4,709 6,886 14,554 949,304 12.489 616,358 41,623 194,479 23,227 15,644 8,325 16,203 12,489 616,358 41,623 194.479 23,227 1 5,644 8,325 16,203 949,304 928.348 928,348 Expenditure on charltable a¢tlvltles by fund type Unreslri¢led Total Funds Unreslri¢led Totsl Funds Funds 2025 Funds 2D24 Interest on108ns Kitchen Langar Support costs 365,029 355,353 9,770 730,152 365,029 355,353 9.770 730.152 433,783 362,558 14,040 433,783 362,558 14.040 810,381 810,381 10. Expendlture on charitable actlvities by actlvity typo Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Interest on loans Kitchen Langar Governan¢e costs 365,029 355,353 365,029 355,353 9,770 730,152 433,783 362,558 14,040 810,381 9,770 9.770 720,382 -20-
Slngh Sabha London East Notes to the Financial Statements Iconfinuo11) Year ended 31 March 2025 11. Net Incomel{expend5tural Nel incomel{expandilLJrel is slated after chargingllcrediting).. 2025 202é Depreciation of tsngible fixed assets Gains on dlsposal of tangible fixed assets 405.209 389,351 11,7391 12. Auditors remuneration 2025 2024 Fe8s payable for the audit of the financi81 statements 10,440 10,440 13. Staff costs Th8 lolal staff costs and employee benefits for th8 reporting period are analysed as follows.. 2025 2024 Wages and salaries Employer contributions lo penslon plans 13.577 220 12,304 185 13.797 12,489 The averagè head count of employees during the year was 1 12024.. 11. No employee re1Ve employee benefits of more than £60.000 during the year12024.. Nil}. 14. Trustee remuneratlon and expenses No rernuneration or other benefits from employment wth th8 charity or a related entity were received by lh& trustees. 15. Transfers between funds Th8r8 were no transfèrs baen the funds during the year. 16. Capltal commitments Al 31 March 2025, SSLE has capital commitments contracted for bul not provided for in these financial statgmènts of £Nil12024 £NIII 21
Singh Sabha London East Notes to the Financial Slatements (coniinu8d} Year ended 31 March 2025 17. Tangible flxed assets Fraahold Flxlures and property fittings Motor vehicles Total Cost At 1 April 2024 Additions 18.239,509 84,360 18,323,869 167,803 73,228 5.000 18,412,312 157,588 At 31 March 2025 241,031 5,000 18.569.900 Depreciation At 1 April 2024 Charge for Ihe year At 31 March 2025 2,314,723 356,477 2,671.200 69,233 47,732 1,000 1,000 2.384,956 405,209 2,790,165 116.965 2,000 Carrylng amount At 31 March 2025 15,652,669 15.924.786 124,066 3,000 15,779,735 4,000 16,027,356 Al 31 March 2024 98.570 18. Debtors 2025 2024 Other debtors 18,878 19.530 19. Credltors: amounts falllng due wlthln one year 2025 2024 Bank loans and ov8rdrafls Accruals and daferred income Other eredllors 188.000 52,007 1.453 131,000 39,590 40 241,460 170,630 Bank loans of £188,00012024 - £131,000) disclosed under cretlitors falling due within one year are secured by the charity's assets. 20. Credltors.. amounts falling due after more than one yoar 2025 2024 Bank loans and overdrafts 4,388,194 S,062,556 -22-
Singh Sabha London East Notes to the Financial Statements (conllnugd) Year ended 31 March 2025 20. Credltors: amounts falllng duo after more than one year (¢onllnued} Bank loans of £4,388,194 12024 - £5,062,556) disclosed under cradilors falling du& after one year are secured by the charity's assets. 21. Penslons and other p05t rellremènt beneflts Definod contrlbution plans The amount recognisgd in income or expenditure as an expense in relallon lo defined contribution plans was £22012024.. £185). 22. Analysis of charltsbla funds Unrestricted funds Al 1 April 2024 At Income Expenditure31 March 2025 General funds 11,276.114 2,174.548 11,679,456) 11.771.206 At 1 April 2023 At Income Expenditure 31 Maich 2024 General funds 11,313,101 1,701,742 11,738,729} 11,276,114 23. Analysls of net assets betw•8n funds Unrestricted Total Fund$ Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Nat assets 15.779,735 15.779,735 621,125 621,125 1241,460} 1241,4601 14,388,194> 14,388,194) 11.771,206 11,771,206 Unreslricled Tol81 Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 16,027,356 16.027,356 481,944 481,944 1170,6301 1170,6301 {5,062.5561 {5,062,5561 11.276,114 11,276,114 -23-
Singh Sabha London East Notes to the Flnancial Statements (continued) Year ended 31 March 2025 24. Analysis of changos In net debt Al 1 Apr 2024 Cash flows 31 Mar 2025 Cash al bank and in hand Debt due within one year Debt due afl8r one year 462.414 1131.0001 15,062.5561 14.731,142} 139,833 602,247 157,0001 1188,0001 674,362 14,388,194) 757,195 13,973,947)