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 a￿8.

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 eX￿pIlo￿al 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
S￿ed 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 beh￿een 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 ￿d￿r 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 ba￿S 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
(Contin￿ed)
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
Othe￿Se @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 rep￿1 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 instan￿8 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 proCedU￿S 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 fOrn￿d.
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 con￿rn 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 fOn￿ard
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 0￿rating 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 cla￿lled 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 re￿1Ve￿ 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 ba￿en 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)