## **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