Re8isiered charily nurnbcr. 271627
GURU NANAK GURDWARA
FOR THE YEAR EIYDED 29TH FEBRUARY 2024

Guru Nanydk Gurdwara
Year Ended 29 February 2024
Contents
Charity Information
24 Trustees, Report
Statement of Financial Activities
Balance Sh¢¢t
7-9 Notcs to the Financial Stalemenls
Independent Examincr's Report

Guru Nanak Gurdjvar
Charity informAtion 2$ of 29 Februar) 2024
Charity name
Guru Nanak Gurdwara
Charity number
271627
Prlnclpal addres5
Guru Nanak Gurdwara Luton
2a Dallow Road
Luton
Bedfordshire
LUI ILY
Trustees
Mr. Kuldip Singh Sander (Pruid¢nl)
Mr. JasvindeT Singh Nagra (Vice President)
Mr. Mrs. Mandeep Kaur Sangha (G¢n¢ral S¢cretary)
Mr. Gurjeet Sin8h Malhotra IAsSlStanl General Secre(ary)
Mr. Jagla Singh Rai ISta¥e Secretary)
Mr. Hardip Sin¥h Walia (Trcasurcr)
Mr. Surjcet Singh Kalsi (Treasurer)
Mrs. KaWa]je￿ Kaur Dabb (Education Se¢re
Mrs. Avne¢t Kaur Aulakh (Educaiion)
Mr. Goptsl Singh Dhami (Building control)
Mr. Jalender Singh M8rvaha (Tcchnical Secretary)
Mr. Dalbagh Singh (Member)
Mr. Gurwani Singh Imember)
Mr, Jaswinder Singh Chokker (Member)
Mr, Karl Takhal Singh Solanki (Member)
Mr. AmaIiit Singh Ryall
Mr. Raminder Singh Sidhu
Mr, S8hib Singh Hundal
Mr, Kuldip Singh
Mr, Teja Sin¥h Aulakh
Independent ex8min¢r
S4mson Aklnola, FCCA
Chartered Certified Accountanls
7 George Street West
Lulon
Bedfordshi
LUI 2BJ

Histo
Ob ectives and Activities of the Chari
On in￿ptiOn, it was believed the ¢ohesion and togethemess of the members of the Sikh faith in Lulon
required addressing. The charity began with an initial donation, Bolh the initial donation ar￿ subsequent
donations have been uThJ8r the tems vlhich allow the trustees to either retain the amounts as capital or to
spend thern.
The objectlves of the charity indude:
al To bring together members of the Sikh communty in Lulon for deeper dialogue and cooperation
bl To increase understanding and trust wrthin the Sikh community, building on common ground
between thern yet respecting the unique ¢ontribution vthich 8ach brings
cl To work towards greater social cohesion arKI community integration in Luton dl To sxovide
place of worship for member$ of the local Sikh community
Mano
•ment a
Governance Arra
The constitution provides for a minimum of five trustees. l•lthere there is a requirement for new trustees,
these would be identified and appointed by th8 remaining trustees, subject to approval by the AGM. The
chair of the trustees is responsible for the indudion of any new truslee which involves awarenes$ of
trustee's re$ppnsibility, the goveming document. administrallve procedures, and the history and
phllosophical approach of the charity. The Irustees have taken steps to identify major nsks lo which tho
charity Is exposed and systems have teen established to mIt￿ate those risks.
Current Y¢4r
The Executive Committee has worked to keep the day-to-day activities of the Chanty continulng
smoothly in line w￿h the aims and objectives. This has induded the following..
The Gurdwara was closed much of the time due to the Covid 19 virus, When permitted. in line with
the. regulations. the Gurdwara was re-opened with very limited service and has been very drfficult.
Organisethe Gelebration and marking of major events and dates in the Sikh
Calendar,
Supporting the Membefs (Sadh Sangat) events such as celebralions marking new births,
birthdays, engagements, marriages and the general welkbeing of families.
Support members with the religious fC￿a11ty of deaths.
Providing members with documents required for regulatory aUt￿rities.
School children and teachers, from Bedfordshire and Hertfordshire, for Sikh religious educatlon
during visits have been limited,
Kept close relationships with local authorities and ccwnmunities including the p)lice and the
council.
Supported the Police Communty Cohesion, Communty Safety, Crime Reduction and

Counter Terrorism Teams.
Provided education on Sikh activiknes and ￿ligIon on their regular visits.
Many of the required statutory certrfication5 were obtained through the relevant bodies.
Organise the weekly events inclLMJing the Sunday Prayer Day, the Senior Cilizens
Day Centre, Music, Punjabi and Sikh history dasses for the thiklren.
Turban-tying events and competitions held for children.
Support Sikhi Camp event5 during school holidays for children.
Arrange for the Gurdwara Isikh Temple) to be open daily to all, including non-sikh communities. to
drop in al will and suit the individual.
Provide a place for comrnunty social gatherirwJs. Social Gatherings, and the Day
The Centre has been mostly closed.
Funded mernber visits to support protests of interest to the Sikh Community.
The working environment during the year has been F)o$ltlve resulting in good progress on the New
Building project.
Having initiated Ihe project sue¢es8fully. the congregation moved into its new purpose-lyjill pla¢8 of
worship in Dec 2021.
The building is now fully operational, and ￿nCtIonS as intended. allowing for the demolishing of
the stwcture which was vacated.
Th8 Ex8CUtNe Committee would like to thank the Sadh Sangat (Sikh Cornmunity) for their moral
support. advice, time and extraordinary finanoal support for the new build project
Continue and strengthen the regular aclivth$ thal are tho foundation of the charity as outlinod
above with the COVID-19 difficulties.
Finalise the New Build project and arrange the smooth transition and occupation of the new
building.
Continue lo keep the project to plan arKJ budw In regard to final costs.
Take a view on how the charlty can fLWther support the c¢Jmmunity in a po$t-COVID world.
The nci incoming resources for the year was 8 8ain of £369.444 (2023 - £432.632). Ai ihe end ofihe
financial year. the reserves of unrestricted funds were £3,679.942 (2023 £3,502.094). The adequacy of ihe
reserves policy is review¢d annually. The Irust¢¢s ar¢ satisfied thal reserves are presently more than
adequate to meet fulur¢ ¢xp¢nditur¢s.
The rcs¢rves policy is lo have reserves available in order lo ensure ihe day-lo-day operation continues inio
the for¢5eeable future.
No matters or circumstances have arisen since the end of ihe fin&n¢ial year whieh significantly affected or
may significantly aff￿1 the operations of the charity. the results of Ihese operations or (h¢ state of affairs
of the charity in the financial year subsequent to ihe financial year ended 29, February 2024.

Chariiy law requires the Irustees to prepare th¢ financial ststements for each fJn8nci81 year which show a
truc and fair view of the state of affairs of the charity and its financial activili¢5 lor that year. In preparing
those finan¢ial statement5. the trustecs are requir￿ to..
Sclect suitable a¢counting policies and then apply ihem consistenily.
Mak¢ judgment5 and esiim3tes that are reasonable and prudenl.
State whether applicabl¢ accounting standards and sta¢¢ments ofrecomrnend¢d practice have been
followed. subj¢¢i io any departures disclosed and explained in the financial statements. and
Prepare the financial statements on a going conc¢rn basis unless ii As inappropriate to presume
Ihat the charity will continue in operational existence.
The trusle¢s are responsiblc for kecping proper accounling records which disclose wilh reasonabl¢
accuracy at any lim¢ th¢ financial posiiion of the charily and to enable them to ensure Ihat the
financiÉil sia¢em¢nts oomply with the Charilies Aci 2016. They are also responsible for safeguarding the
assets of the charity and hence for laking reasonable sieps for ihe prevention and deteclion of fraud
and other irregularities.
Th¥ (rust¢¢s intend to ask the exisiing accounthnts to undertake the independeni examination of ihe trusl.
in the following year.
Signed on behalf of the trusiees
. Mr. Kuldlp Slngh Sander- Pre$ldent
Dale,.
2111112024

GURU NANAK GURDWVARA
Chani No
271627
Annual accounts foi the
To
eriod
P¢rf¢d $tsrtdat•
l ￿￿￿2023
dale
2810¥2024
Section A Statement of financial activities
Rostricted
Unrn1rl¢t•d Ineom• Endo¥ffl)ent
lunds
fvnds
lund•
R•eommènd•d ty *￿I¥lty
Tot*1 fund• Prfor y••r funds
Inct)m•
In¢om• and •ndowm•nts li¢rn:
DDnahons
F01
F￿2
F03
F04
F05
353 048
339 389
Ch*rtt•oi•
OhDr tradino Car p•khng
14 396
970
97D
61,136
￿•￿•dIlla thxtI•pv￿l
I￿r. IAI•MSt
387
432 632
Total
Expendlturn {Not•• 61
Exp•ndl¢ur• on:
R•liln9 lund*
oth
Total
190.936
191596
190 936
191596
197 476
201332
N•t Incom•l{g¥pendltur•) b•for• tax lor
th• roporUng p•rfod
1TI.848
177,848
231,300
T•X PtyIW•
N•t Incomel{•xp•ndltur•Tr •ft•f lax
for• Inv••tmènt galn•l{lov4•¥}
177,848
177,848
231,300
Nfrt Incom•ll•xp•ndltur•
EAtr•ordln•ry It•m¥. Old
oulldlng & F&F wrltt•n
dow
Tr¥n•fers b•tw••n lunds
Othe¢ rocognl••d g•ln81110sry081:
177,848
177.848
231 300
G•lns •r￿ on dfix•d w•b fortr
Net mov•m•nt In lun(ts
R•¢onclllatlon of
nd$,'
Total fvnd*
Total fundj canled fonvarn7
3 502.094
3 679.942
3 502 094
3 679 942
3,502 094
3 733 394

GVRV NANAK GVRDWARA
Charty ND
271627
Section B
Balance sheet
Unr••td¢i•d
c¢m• Tow ttrds Totsl laBt
lund6
lund¥
y••r
Fixed assgts
FOI
F02
F03
F04
FQS
Tanglbl• ag84ts
N•w B￿ldIng
(Note 91
4,693,419
4,693,419
4.484.576
Tol•lllx•dass•ts
4,484,576
Current a88ets
C*•h it ￿nk and In hand
Totsi cuft•ntas8•t¥
273.174
273.174
Credltors: i•lllng du• wllhln
on• y•*r
IN¢¢• 101
5.041
S,041
8.021
N•t ¢urr•rtt•$$•WfM•blllll•4J
265.153
Tot•l•v•t• I•M ¢Uff•nt M•bllld•8
4.749.729
Credltord: •mount• l•lllnq du• •ftor
on• y•ar
Provl•lon• lof Ilablllti
780,977
780,977
817.720
rot•ln•t *￿*[¥ orll•blllll••
Fund8 ol the Charlty
4,109.857
4,109,8S7
3,932.LNJ9
R••trlct•d In¢om• fund• INol•41
Vnre•trfct•d lund•
R•v•luatlon rog•rv•
F•lr v•lu• rn••rv•
4.109,857
4,109,857
4.$67,709
Tot•1
,857
4,567,709
D•1• ol
approval
ddlmnl
SH￿e0 by one ortrt** trustem.
P(wit Namg
SbJnatUfe
Shjnatum clTn*tee Mornb•r
ddlm
Prfnt n•mg
CC17a IExcell
2111 It2024

Gurn Iyanak Gurdwara
Year Ended 291h February 2024
a) The accounls have been prepared in accordance with Ihe Statement of Recommend¢d Practice:
A¢couniing and Reporting by Charities preparing iheir acGounls in accordanc¢ with ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 JUSY
2014 and with the Charities Act 2011.
b) Recognition ot Income- These are included in the Statement of Financial Activities (SOFA) when
che ¢harity becomes enliiled to th¢ resources and monctary valuc can be measured with 5UtTicient
reliability.
c) Invi'slment income is recorded when receivable
d) All expenditure is included in lh¢ accounts on an accrual basis. Irreeoverabl¢ VA T is Charged to
the SOFA as incurred.
e) The restricted funds of ihe charity are expendable funds thai are regularly increa5cd or retained as
capitul at the trustees, discretion.
All capilal-relaled expendilures Costing more than £5000 are capilalized. Depreciation on fixlures
and fiitings is chargcd on a 15 % reducing balance method.
g) The charity updated its deprecialion policy during lh¢ year. This is io ensure that al I fixed asseis
are appropriately depreciated in th¢ charity accounts. To Ihis end. all Charity buildings are io be
depreciated al an annual raie of 50/0, from the 2022-y¢ar-end accounts and the deprcciation on the
building is 10 be charged to ihe Statcm¢Trl of Financial Activities (SOFA) as per other Fixed
asscts d¢pre¢iation.
Guru Nanak Gurdwata is a registered chari¢y exempi from taxation on ils income and gains where
they apply to charitable purposes.
The resiricted donations in ihe current year and ihe previous year represent income from donalions to
the Guru Nanak Gurdwara restricted funds only.
2024
2023
Salaries
21,459
32.183
Total
21,459
32.183
The nuinber of part-time employees during th¢ year was sixteen (2023 - 5iXt¢¢n).
None ofthe trustee5 were paid any remuneration or expens¢s by the charity during th¢ year (2023
£nil)

. The charity has undertaken direcl aclivily to meei its charitable purposes. The following is the
analysis of the charity's direct expenditure:
2024
Unrestricled
2023
Total
Wages
Coach hirelfood
and travel ex
enses
Sponsorshi
Donalions
Tv License
Music/Camp and
Events
Fireworks
21,459
32.183
.456
I'otal
22.119
33.639
Governance costs. consisling of th¢ r¢n4 rates. and other day.to-day admini5tralive expenses are spl il
b¢tween Charitable activity and governance on an aclual or equal ¢Slimated basis. This is because it is
difficult to estimate Ihe exp¢nse attributable io each M¢liVlly. Support costs apportioned io the different
aims of the charity are shown in ihe note below.
2024
2023
Basis of
orlionmcnt
Unresiri¢i¢d
Totsl
Office Qosls and bank
char
¢5
Light. heal. and rotes
Actual
55,741
29.976
Actual
78.665
87.218
Repairs and
maintenance
I nsurance
Advertisin
Tele
hone and fax
Sundry Equip, drink &
motor
Legal & professional
fecs
Actual
3,722
8.748
A¢lual
Actu81
Actual
Actual
5.533
1.456
1,751
5,499
685
7.91
Actual
2,520
2,250
reciatioti
Actual
972
972
Total
154.403
139,480

2024
2.520
2023
2520
Inde
ndent examiner's fee
Tothl
2.520
2.520
Movem¢nl on the charity's tangibl¢ fixed asseis was:
Fixtures and
Freehold Land
and Buildin
TOTAL
Coyt
Ai I. March 2023
Additions
Di5
oyals
At 28 Februa
5.400
4,860
4.484.148
05,655
4,489,548
210.515
2024
1036
4,689,803
4,700,063
reciation
Ai 1° MurLh 2023
reciation ¢harg¢
reciation disposals
At 28, Februa
2024
972
1.672
972
1.672
2,644
Net Book Value
Ai I. March 2023
At 281k Febru
4.426
7,616
4,480.148
4,689.803
4.484.576
4.697.419
2024
2024
2023
Inde
endent examiner's fee
ht and heat
Tele
hone
Buildin
works
2.520
2,520
Total
2,520
2,520

I report on the accounts ofthe Charity for the year ended 2￿ February 2024 which are sel out on pages 8
to IS.
-he charity's trustees are responsible for the preparation of ihe accounts. Th¢ charity's trustees consider
Ihat an audit is not required for thi5 year und¢r section 144 of th¢ Charilies Act 201 l and that an
independent examinalion is need¢d.
It is my responsibilily to:
Examin¢ the accounts under section 145 of the CharitiesA¢i.
To follow th¢ procedures laid down inthc General Directions given by ihe Charily Commission
(under section 145{5){b) of the Ac¢ and
To siaie whether particular malters have come to my attention.
My examination was carried out in accordan¢¢ with ¢h¢ General Directions given by th¢ Charity
Commission. An examinAiion includes a review of ihe accouniing rccord5 kept by the charily and a
comparison of the accounts presenled with ihose r¢cords. It also includes consideration of any unusual
items or disclosure5 in the accounts and seeking explanafions from you as ¢rus¢¢¢s concerning any such
matters. The procedures undertaken do noi provid¢ all ihe evidence ihat would be required in an audit, and
conscquenlly, no opinion is given 85 to whether th¢ a¢¢ounts pre￿nt a 'truc or fair, view and the report is
l im ited to thosc matters sei our in th¢ statcmeni below.
In the course of my examinaiion, no matter has come io my attention;
(1) which 8ives me reasonable cause to believe that in. any material respect, th¢ requirement$:
to keep proper accountin8 re¢ords in accordance wilh section 130 of ihe Charities AGI; and
to prepare accounts that accord wilh the accountin8 records and comply with the
accounting requircmcnts of the Charities Act have nol ken m¢¢or
(2) to which. in my opinion, attention should bedrawn in ord¢r to enable a proper understandin8 of
the account to be reached,
(3) These accounts and reports have nol be¢n audited.
Samson Akinola, FCCA
Chartered Certified A¢couutant.
7 G¢or8e Sireet West
Luton
Bedfordshire
LUI 2BJ
Dated: 2111112024
10