Singh Sabha Gurdwara Indian Welfare and Cultural Association
Charity No. 270641
Trustees' Report and Unaudited Accounts
31 March 2025
Singh Sabha Gurdwara Indian Welfare and Cultural Association Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 to 11 |
| Detailed Statement of Financial Activities | 12 to 14 |
Page 1
Singh Sabha Gurdwara Indian Welfare and Cultural Association Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 270641
Trustees
The following trustees served during the year:
H.S. Chahal
D.S. Mann J. Singh R.S. Sohal
T.S. Sohal
Key Management Personnel
Chair Devender Singh Shergill Vice President Nirmal Singh Sangha General Secretary Saranjit Singh Karir Assistant Secretary Gurvinder Singh Chahal Cashier Paramjit Singh Birring Joint Cashiers Palwinder Singh Sohal
Accountants
Roger Smallman & Co Ltd Suite 20 The Director General's House 15 Rockstone Place Southampton SO15 2EP
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document, a deed of trust, and constitutes an unincorporated charity. The constitution was dated 21 February 1993 and amended April 2001.
To promote the benefit of the Sikh Community in Southampton and surrounding areas by:
1 The promotion and advancement of education.
2 The advancement of the Punjabi faith for the benefit of the public, in accordance with the tenets and doctrines of the Punjabi belief.
3 The relief of poverty, sickness and distress,
4 The promotion and observance of Sikh religion and to provide a place of workshop.
5 Benefitting the residents of Southampton, without prejudice, to provide facilities in the interests of social welfare to improve conditions of life.
ACHIEVEMENTS AND PERFORMANCE
Page 2
Singh Sabha Gurdwara Indian Welfare and Cultural Association Trustees Annual Report
The Trustees consider that the performance of the Charity has been satisfactory and has been successful in fulfilling its aims and objectives. The Charity has organised events, activities and programmes to fulfil its objectives and has ensured that it has used all mediums at its disposal to promote the services provided by the Charity.
The Charity has organised a number of activities including:
1 Providing information services for its members and directing them to the appropriate authorities.
2 Informing members of training and education opportunities in the city to improve their knowledge and skills.
3 Having a Religious School in order to teach children.
FINANCIAL REVIEW
The association receives subscriptions as well as raising funds at different events. In the future, the association will carry on fundraising and will also apply for grants in order to fund further activites.
The Charity occupies the St Lukes Development which is owned wholly by the Charity. All the Charity's activities are conducted from this premises.
PLANS FOR FUTURE PERIODS
Looking ahead, the trustees are committed to expanding the Gurdwara’s community services. Plans include providing English classes to members of the congregation to support integration into wider society. Additionally, the trustees aim to offer assistance to elderly members who would otherwise find it difficult or impossible to attend services, ensuring they remain connected to the community and its activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is governed by its constitution and is constituted as a charitable trust. The trustees of the Singh Sabha Gurdwara are the members of the executive committee. They are for the purposes of the constitution, officers of the company.
The trustees are responsible for the overall management and control of the Charity and meet regularly to manage its affairs.
The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The managing trustees have assessed the major risks to which the Charity is exposed, in particular a lack of funds that could prevent the Charity from achieving its aims and objectives. Since introducing more fundraising events, the Charity has taken appropriate steps in order to ensure that sufficient funds are in place and thereby ensuring the Charity is able to continue its present activities.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
Singh Sabha Gurdwara Indian Welfare and Cultural Association Trustees Annual Report
Signed on behalf of the charity's trustees
R.S. Sohal Trustee 30 January 2026
Page 4
Singh Sabha Gurdwara Indian Welfare and Cultural Association Independent Examiners Report
Independent Examiner's Report to the trustees of Singh Sabha Gurdwara Indian Welfare and Cultural Association
I report to the trustees on my examination of the financial statements of Singh Sabha Gurdwara Indian Welfare and Cultural Association for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
C C Gunning ACA Roger Smallman & Co Ltd Suite 20
The Director General's House 15 Rockstone Place
Southampton SO15 2EP 30 January 2026
Page 5
Singh Sabha Gurdwara Indian Welfare and Cultural Association Statement of Financial Activities
for the year ended 31 March 2025
| Notes Income and endowments from: Donations and legacies 3 Investments 4 Total Expenditure on: Other 5 Total Net gains on investments Net expenditure 6 Transfers between funds Net expenditure before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| 154,254 | 154,254 | 163,823 | ||
| 624 | 624 | 623 | ||
| 154,878 | 154,878 | 164,446 | ||
| 155,319 | 155,319 | 255,181 | ||
| 155,319 | 155,319 | 255,181 | ||
| - | - | - | ||
| (441) | (441) | (90,735) | ||
| - | - | - | ||
| (441) | (441) | (90,735) | ||
| (441) | (441) | (90,735) | ||
| 538,552 | 538,552 | 629,287 | ||
| 538,111 | 538,111 | 538,552 | ||
Page 6
Singh Sabha Gurdwara Indian Welfare and Cultural Association Balance Sheet
at 31 March 2025
| Charity No. 270641 Fixed assets Tangible assets 8 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 9 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 10 Unrestricted funds 10 General funds Reserves 10 Total funds |
2025 £ 501,326 501,326 41,337 41,337 (4,552) 36,785 538,111 538,111 538,111 538,111 538,111 538,111 |
2024 £ 499,712 |
|---|---|---|
| 499,712 39,919 |
||
| 39,919 (1,079) |
||
| 38,840 538,552 |
||
| 538,552 | ||
| 538,552 | ||
| 538,552 | ||
| 538,552 | ||
| 538,552 |
Approved by the trustees on 30 January 2026
And signed on their behalf by:
R.S. Sohal Trustee 30 January 2026
Page 7
Singh Sabha Gurdwara Indian Welfare and Cultural Association Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
| useful life: | |
|---|---|
| Freehold property | % Nil |
| Kitchen renovation | 25% Reducing balance |
| Motor Vehicles | 25% Reducing balance |
| Fixtures Fitting & Equipment | 25% Reducing balance |
Due to the very high annual maintenance of the property known as St Lukes Development, no deprecation has been provided
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
Singh Sabha Gurdwara Indian Welfare and Cultural Association Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Receipted Income Golak Money Gift Aid 4 Income from investments Bank interest |
Unrestricted £ 110,527 43,727 - 154,254 Unrestricted £ 624 624 |
Unrestricted funds 2024 £ 163,823 623 164,446 255,181 255,181 (90,735) (90,735) (90,735) 629,287 538,552 Total 2025 £ 110,527 43,727 - 154,254 Total 2025 £ 624 624 |
Total funds 2024 £ 163,823 623 |
| 164,446 255,181 |
|||
| 255,181 | |||
| (90,735) | |||
| (90,735) | |||
| (90,735) 629,287 |
|||
| 538,552 | |||
| Total 2024 £ 105,793 43,977 14,053 |
|||
| 163,823 | |||
| Total 2024 £ 623 |
|||
| 623 |
Page 9
Singh Sabha Gurdwara Indian Welfare and Cultural Association Notes to the Accounts
5 Other expenditure
| Food and Provisions Employee costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 6 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets 7 Staff costs Salaries and wages No employee received emoluments in excess 8 Tangible fixed assets Land and buildings £ Cost or revaluation At 1 April 2024 453,119 Additions - At 31 March 2025 453,119 Depreciation and impairment At 1 April 2024 - Depreciation charge for the year - At 31 March 2025 - Net book values At 31 March 2025 453,119 At 31 March 2024 453,119 |
of £60,000. | Unrestricted £ 9,848 49,022 1,236 69,350 16,070 8,833 960 155,319 2025 £ 16,070 2025 49,022 49,022 |
Total 2025 £ 9,848 49,022 1,236 69,350 16,070 8,833 960 155,319 Fixtures Fitting & Equipment £ 78,121 5,618 83,739 75,020 2,180 77,200 6,539 3,101 |
Total 2024 £ 7,991 50,646 1,301 145,489 36,998 8,379 4,377 |
|---|---|---|---|---|
| 255,181 | ||||
| 2024 £ 15,532 2024 47,064 |
||||
| 47,064 | ||||
| Total £ 607,006 17,684 |
||||
| Kitchen renovation |
Motor Vehicles |
|||
| £ 57,326 12,066 69,392 14,332 13,765 28,097 41,295 42,994 |
£ 18,440 - 18,440 17,942 125 18,067 373 498 |
|||
| 624,690 | ||||
| 107,294 16,070 |
||||
| 123,364 | ||||
| 501,326 | ||||
| 499,712 |
Page 10
Singh Sabha Gurdwara Indian Welfare and Cultural Association Notes to the Accounts
- 9 Creditors:
amounts falling due within one year
| Trade creditors Accruals 10 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 11 Analysis of net assets between funds Fixed assets Net current assets 12 Reconciliation of net debt Cash and cash equivalents Net debt |
2025 £ 3,593 |
2024 £ - |
||
|---|---|---|---|---|
| 959 | 1,079 | |||
| At 1 April 2024 538,552 538,552 |
4,552 Incoming resources (including other gains/losses ) £ 154,878 154,878 At 1 April 2024 £ |
Resources expended £ (155,319) (155,319) Unrestricted funds £ 501,326 36,785 538,111 Cash flows £ |
1,079 | |
| At 31 March 2025 £ 538,111 |
||||
| 538,111 | ||||
| Total £ 501,326 36,785 |
||||
| 538,111 | ||||
| At 31 March 2025 £ |
||||
| 39,919 | 1,418 | 41,337 | ||
| 39,919 39,919 |
1,418 1,418 |
41,337 | ||
| 41,337 | ||||
Page 11
Singh Sabha Gurdwara Indian Welfare and Cultural Association Statement of Cash flows for the year ended 31 March 2025
| Cash flows from operating activities Net expenditure per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Loss on disposal of tangible fixed assets Dividends, interest and rents from investments Increase/(Decrease) in trade and other payables Net cash provided by/(used in) operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ (441) 16,070 - (624) 3,473 18,478 (17,684) 624 (17,060) - 1,418 39,919 41,337 |
2024 £ (90,735) 15,532 21,466 (623) (4,139) |
|---|---|---|
| (58,499) (58,588) 623 |
||
| (57,965) | ||
| - | ||
| (116,464) | ||
| 156,383 | ||
| 39,919 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 41,337 | 39,919 |
| 41,337 | 39,919 |
Page 12
Singh Sabha Gurdwara Indian Welfare and Cultural Association Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Donations and legacies Receipted Income Golak Money Gift Aid Investments Bank interest Total income and endowments Expenditure on: Other expenditure Food and Provisions Employee costs Salaries/wages Temporary staff Motor and travel costs Vehicles - General costs Premises costs Rates Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Kitchen renovation Depreciation of Motor Vehicles Depreciation of Fixtures Fitting & Equipment Loss on disposal of tangible fixed assets Bank charges General insurances |
Unrestricted funds 2025 £ 110,527 43,727 - 154,254 624 624 154,878 9,848 9,848 49,022 - 49,022 1,236 1,236 3,678 38,748 2,287 24,637 69,350 13,765 125 2,180 - 1,009 5,341 |
Total funds 2025 £ 110,527 43,727 - 154,254 624 624 154,878 9,848 9,848 49,022 - 49,022 1,236 1,236 3,678 38,748 2,287 24,637 69,350 13,765 125 2,180 - 1,009 5,341 |
Total funds 2024 £ 105,793 43,977 14,053 |
|---|---|---|---|
| 163,823 | |||
| 623 | |||
| 623 | |||
| 164,446 7,991 |
|||
| 7,991 | |||
| 47,064 3,582 |
|||
| 50,646 | |||
| 1,301 | |||
| 1,301 | |||
| 2,711 46,320 931 95,527 |
|||
| 145,489 | |||
| 14,332 166 1,034 21,466 1,002 4,806 |
Page 13
Singh Sabha Gurdwara Indian Welfare and Cultural Association Detailed Statement of Financial Activities
| Software, IT support and related costs Stationery and printing Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
- 1,599 884 24,903 960 - 960 155,319 155,319 - (441) (441) - (441) 538,552 538,111 |
- 1,599 884 24,903 960 - 960 155,319 155,319 - (441) (441) - (441) 538,552 538,111 |
570 911 1,090 |
|---|---|---|---|
| 45,377 | |||
| 1,080 3,297 |
|||
| 4,377 | |||
| 255,181 | |||
| 255,181 - |
|||
| (90,735) | |||
| (90,735) - |
|||
| (90,735) | |||
| 629,287 | |||
| 538,552 |
Page 14