CHARITY REGISTRATION NUMBER: 271627
GURU NANAK GURDWARA
ANNUAL REPORT AND FINANCIAL STATEMENTS
28 February 2025

GURU NANAK GURDWARA
Flnanclal Statem•nts
Year ended 28 February 2025
Page
Trustees, annual report (Incorporatlng the directorfs report)
Independent audltorfs report to the members
Statement of financlal activities (Sncluding Income and
expenditure account)
statement of financial position
Notes to the financial statements
10

GURU NANAK GURDWARA
Trustees. Annual Report
Yoar •nd•d 28 February 2025
R•feronco and admlnlstratlve d•tall8
Board of DlroctorslTruste
Mr. Daljit Singh Birring
Mr. Tejpartap Slngh Sahots
Mr. Gl8n Singh R8jU
Mr. Ats3hdeep Singh
Mr. Harbhajan Slngh Sandher
Mr. Deep Slngh
Mr Palwinder Singh
Mr. Gurb81 Slrbgh
Mr. Gurblr Slngh
Mr. Gagandèèp Kashyap
Mr. Mukhpal Singh
MT. Jasbir Slngh
Mr. Makhan Singh Puar
Mr. Beant Singh Grewal
Mr. Amanpreet Singh
Mr. Avtar Singh
Mr. Santokh Slngh M8hal
Mr. Jagtar Singh Ral
Mr. Jugdeep Singh
Mr. Balbir Singh Malhotra
Mr. Guryeet Singh Malhotra
Mr. Gopal Singh Ohaml
Mrs. Mandeep Sangha
Charlty r•gl•tratlon numb•r
271627
Reglst•rod offlcfr
2a Dallow Road Luton
Bedfordshire LU1 1 LY
Accountsnt
Fasih Khan ACCA
Suite 2 8 Crystal Hou8a
New Bedford Road
Lulon
LU1 1HS
Auditor
K B M UK Llmil8d
Chartered Certiried A￿UntantS & Statutory AudSlors
1 Concord 8u$ines8 Centre
Con￿rd Road
London
UK
W3 OTJ

GURU NANAK GURDWARA
Truste6s' Annual Report (witlnu8dJ
Year ended 28 February 2025
Hlsto
Ob
ectives and Actlvltles of the Charlt
On Inc8ptiOD. it was boliev8d the Gohesion and logelherness of the memtrérs of the Slkh fath In
Luton requlred addressing. Th6 charity began wlth an initial donation: bolh thg iniU81 donatSon
and subs6qu8nl donations have begn under the term8 which allow th8 Iru81ee8 to ellher retaln
the amounts as capital or to spend them.
The obj6ctlvas of the charity includ8:
al To bring together members of the Sikh community In Lulon for d8eperdlalogu• and ttiop$ralion
bl To Increase understsnding 8nd trust within the SSkh community. bulldlng on common ground
b$tsvgen them, yet respecting the uniqu9 conlribulion which each brlngs.
cl To work towards greater soclal cohgslon and communlty Integratlon In LLrton. To provlde 8 place
of wor8hlp for members of the local Slkh community
Mana
ement and Governance Arran
ements
Th8 constitution provides for a minimum of five Iruslees. Where there 18 a r8quirem¢nt for naw
trustees, these would bo idenlrfied and appointed by the r8mainlng Irusle8s. subl9Ct lo approval by
thts AGM. The chalrof the trustees Is responsible for the indijcllon of any new truslee, whSch involves
awareness of 8 trustee's responsibilty, the governing document, administrative procedures, and the
history and philosophical approach of the charlty. The Injstees have lak8n stOPS to identify mojor
risks to which the charity is exposed and systems have been eslabllshed lo mltSgale those risks.
The EX￿ul￿ve Committ88 has dlllgendy worked tr) ensure the seamless operation of the Charitvs
dally acllvilles in allgnmenl wllh our mlssion and obSeclives. Key accompllshments dudng the year
indude:
al Installation and Renovatlon of tho Ngw Na5han Sahlb
bl Car Park Renovation- Successfully enhanced 8afety, ae$lheti¢s, ¢apa¢lty, and implomented
flood and gulter-proofing meosures,
cl Inner Footings Concret8 Work.. Improved tho aeSthe￿Cs, minimised dlrt entry, enhanced safety,
hygiene, and aecesslbllily wllhln the Gurdwara.
dl New Sinks in the Langar Hall
el Roll Machlne Ordered.. Awaillng delivery to strèamllno and enhanco thè offi¢i•n¢y of roti
production.
Two New Cleanlng Machlnes Ordered.. To ensure more effectiv8 cleanlng operations.
gl New Securlty System Instslled
h} CCTV System RaaulhorlzaUon'. Updated to enhance 88curlly by removing In8Ctlvè m6mber8.
i) PDQ Machlne8 Ordered: In51alled In the Darbar Hall and Langar Hall, provldlng addltlonal
Payment options and helping lo incre88e revenue.
l) New Staffing Inltlatives.. On boarded 8lx new members into the we0kly staff rolalion,

GURU NANAK GURDWARA
Trustees. Annual Report l¢ontlnu8rf1
Year •nded 28 February 2025
k} Con5tructlon of New Storage Rooms". E8tsbllshod for Improved dry storage solutlon$.
l) General Buildlng R8palrs
ml Hèalth and Safety ALbdil: Successfully completed.
n) Compllance Cart￿l¢at9 Obtalned
Future Plans
a} Strengthen Coro Activltles.. Contlnu8 and bolstor the regular Inttlatlve8 th81 fomi tho founda￿on
of tho charity.
bl Plannlng Pgrmisslon Application.. Pursue 8pprov81 for a 314 storey bulldlng designated for
Communal usa and fiJn8ral f8cllitalion.
c) Revenu9 Enh8ncomenl'. Encourag8 congregation mem￿r$ to surport Ihe Gurdwara through
dirèct deblt CK standlng ordèr donatlons.
d) Community Engagement: Raise aw8reness of ourfBith by participatin9 In public events such as
Nagar Kirtan and Melas.
We are Committed lo furth8ring our misslon and Improving the experiences of our communty members
while promoting the values of our charity.
Financial review and reserves
The net Income for the yaar was a gain of £193,383 {2024: £174.5981. Al the end of the flnancial
year. the reserves of unreslricled fund$ were £4,623.49012024-. £4.430,1171. The adequ8cy of the
reserves policy Is reviewed 8nnually. The trustees are satisfied that reseryes are presently more
than 8dequate to meet future expenditures.
The reserv￿ pollcy Is to maintain suffluent réser¥e8 to en¥ure the daY-t￿daY operatlon continues Into
the fore8eeable future.
No matters or circumstsnces have arisen since Ihe gnd of th8 financi81 year which 8igntficanUy
affected or may slgnificantly affect the opgrations of the Gharity. the results of these operations or
the state of affalrs of the chartly In the financial ￿er subsequenl lo the flnanclal year endetl 28th
Feknjary 2025.
Statement of trustees, res
onsibili
Charity law requires the trustees to prepare the financial 51alemenls for each finanrial year, whi¢h
Show 8 true and falr view of the stale of affalrs of the Charlty and its financial activllles for that year.
In preparing those financial statements, the trustses are required to..
al Select suitable attountSng policles and then apply them con81St8ntly.
bl Make judgments and eslimalgs that are reasonable and prudent,
c) Stale whether applicable accountlng standards and slatemenls of recommended practice have
been followed. subjeGt to any departures disclosed and explalned in the flnancial statements..

GURU NANAK GURDWARA
Trustees, Annual Rèport ICI￿0nu•￿)
Year ended 28 February 2025
d} Prepare the financl81 stat8ments on a golng-concern b8sI8 unle88 ￿ Is Inapproprlate to
pr8sum8 that the charity will contlnua In opgrational existence.
Thg trustees are responslble for kegplng proper accountSng racords which dlsclose with re8sonabl8
accuracy at any tim8 tha flnanclal positlon of the charity and lo gnable them lo ensure that the financlal
ststomants comply with the Charfli•$ Act 2016. Thèy gra also responsible for 5afgguarding the assets
of the chartty and hencè for taklng reasonable steps for the prevention and d8tecllon of fraud and othar
I￿egula￿tI9S.
Srgned on behalf of the trustees
Mr. Harbhajan Singh Sandher- Trusteg
Date of Signing:
g /¥12os

GURU NANAK GURDWARA
Independent Audltorfs Report to the Membgrs of GURU NANAK GURDWARA
Year and￿ 28 February 2025
Oplnlon
We have audlted thè financlal statements of Guru N8nak Gurdwara {Ihe 'charWI for the Year endfjd
28 F•bruary 2025 whlch Kimpr188 the Ststemont of flnancl81 aoUv(ties {in¢luding income and
expenditure account). stslement of financlal poskion and thg rglatod notes. including a summary of
slgnrficant accounting policies. The finan¢ial reportlng framework that has been apr4i811 in their
pr@P8r8tlon Is appllcable law and Unlt8d ￿'ngdoM A¢¢ountlng Standards, In¢ludlng FRS 102 Th8
Flnancial Reporting Standard appli¢oble In the UK and Republic of Ireland (United Kingdom Genorally
Accepted Accounting Practlcel.
In our oplnlon the financlal st8temgnts=
give a tru$ and fair view of the slate of the charlty's aff81r$ 88 at 28 February 2025 and of
incoming resourcès and appllcation of resources, Includlng Its incomè and expendlture, for the
year then ended.,
have been properly propared in 8ccordanee wlth un￿0￿ Kingdom Génèrally Accepted Accountlng
Practlce.,
have been prepared in accordance with thg roquiremonls of Ihg Compani88 Act 2006.
Ba#1* for oplnlon
Wo conducted our audit in awrdance with Inlarnational Stsndards on ALFdiling IUKI IISAS (UKI) and
appli¢able law. Our responsibilitles under th088 stsndards ar6 further éesGrfbed in the audltorfs
r8sponsibilrtl•s for the audit of th8 flnanclal 8tstemenls section of our r8port. We are indgpgnd8rit af th&
¢hadty In accordance with the ethSc81 requirements that 8r8 relevant to our audit of the financial
statements in the UK. indudlng Ihe FRC'S Ethlcal Standard, and wg have fulfilled our other ethical
responslbilltle5 in accordance wlth these requiremants. We believe that Ihe audit ovidence we have
obtalned18 sufflcl&nt and 8pproprfale to provide a basls for our opinion.
Concluslons relatlng to golng conGgrn
In auditlng the finanGial statements, we have concluded that the Iru8tees' use of the golng conGeTn basis
of a¢counllng In the preparation of the flnanoal ststements 18 appropriate.
Based on the work we have performed. we have not Iden￿fI9{l any material uncertaSntios reloting to
events or conditions that. individually or collectivèly, may cast signffic8nt doubl on the charitls ability to
continue as a golng concern for a perlod of al least twelve month8 from when the flnanclal statements
8re authorised for i88U8.
Our ro$ponslbllllies and the responsibllities of the Imstees wlth respect to golng conG&rn ara describ8d
In the relevant $9clions of this r8port.
Empha*S• of Matter
A5 the charlty has not previously been subject to an exlemal audlt slnce Ils formallon In 1976. we
p8rfomied addltlonal audit procedures on the openlng balancas lo obtsln suffiGSent and appropriate audr(
evid8nce that they have been properly stated and do not conlaSn material mlsstatsmenls. During the
course of our work Dn the oFenlng balances. we have iéentlhed 8 few dis¢repancies wth the carryng
value of L8nd & Bulldlng and Charitable Funds. These identified issues have now beén satisfactorily
resolved and adjusted in tho current year flnancSal statements a$ expl8lned in more detsils under nota
22. Our opSnSon is not qualified In this respect.

GURU NANAK GURDWARA
Indepondont Audltorfs Report to the Members of Guru Nanak Gurdwara (amllnu
Yoar •nd•d 28 Fobruary 2025
Othor Infomiallon
The other irrforna1l￿ ¢omprise8 the informal￿n included in tha annual report. other than the flnancial
stslemonls and our auditor's report Ihor00n, Thè tNste88 are responsible for tha other Information. Our
opinion on thè financlal statements do8s not cover the Other Informalion and. except to the extent
otherwise expllcltly stated in our report. we do not exp￿SS any form of assurance condusion thereon.
In connèctlon with our audtt of the financlal ststémènts, our rèsponslblllty Is to read the other Infomiation
and, in dolng so. conslder whether the other inforynation Is m81orlolly inconslstanl ¥￿th th8 flnancial
statements or our knowledge obl8lned In the audit or otherwlsg appears lo be materfally misslaled. If
we IdentSfy such material inGonsislencias or apparonl material mSsststemenls, we are requirod to
deterynino whelh8r thère 18 8 materlal misstslomenl in the finanGial ststem8nts or a mat8rfal
misststement of the other information. If, based on the work we h8V8 performgd, w• ¢onclLKlé that there
Is a materlal misstatement of this othèr Inforn8tlon, we are reoulred lo report that fact.
Wg hAVO nothing to roport In thls regard.
Oplnlons on other matters prescrlbgd by tha Companles Act 2008
In our opinion, b8sed on th8 work undertaken in the cour80 of tho gudltr.
the Infomiatlon given In the tfU$tees' report for the flnanclal year fof %thich thg flnanclal statements
are prepar8d18 con818tent wllh tho finonclal statements- and
the trustees, report has b88n prepared In acccKdance wlth applicable leg81 r•quirem¢nts.
Matters on whl¢h wg arn r•qulrnd to roport by •￿*pl10n
In the light of the knowledge and underslandlng of the charity and ils envlronmenl obtained In the cour8e
of the audit, we have not identthed malerlal mlsstotements in th8 trustees, report.
W8 have nothing lo report in re8pect of the follovlng matter8 in relation to wh￿h tha Compani88 Acl
2006 requires us lo report lo you If, in our oplnlon:
adequale accounting reGoTds have not been kept, or retums adequate for our audit have not been
received from branGho8 not vlsiled by us- or
the financial slat&ments are not In agreement the accounting rec￿dS and retum8', or
cert9Sn dI￿ureS of tru$t8e8' r8munernllon specmed by law arg not made: or
h8ve not re¢eived au the infomiation and explanatlons we requlre for our audlt,. or
the trustees We￿ not entlued to prepare the financial statements in accordance wlth th8 small
companle8 reglme and lake advantage of the small companies, exemptions in preparlng the
dire¢tors' rèport and from the requiremonl lo prepare 8 slrateglc repo

GURU NANAK GURDWARA
Independent Audltor'8 Report to the Members of Guru Nanak Gurdwara (condnu•dJ
Year ended 28 February 2025
Re8pon8lbllltlo8 of tru•tOOS
AS explained more fully in the tru8t88s' responslbllltles statement. th8 trustees (who ar8 also the
dlroGtors forthe purposes of company law) aro responsibl8 for the preparal¢on ofthg finanGial stslemenls
and for being satisfièd that they glve a Irug and fair view. and for such Inlemal control as the tru$lé65
determlrse Is necessary lo enable the preparation of financial $tst¢ments that are free from material
misstslgmenl, whother due lo fraud or error.
In proparlng th8 finandal statements, tho tru8tees are responsible for as$gssing thé charlty's ability lo
onlinue as a golng concern, dlsclosing, a$ applicable, matters related to going concern and using the
)Ing concern basis of accounting unless the trustees erth9r int&nd to Ilquid8te the charity or to Cease
operations. or havo no reallstSc altgmoliv8 bLrt lo do 80.
AudltoV$ rasponslbllltle$ for tho •udlt of tho flnanclal statsmont*
Our oblecliv8s are to obtsln r88sonable assurance 8bout whelhor the ffinana81 statements as o wholg
are free from malerfal mlsstatement, whether due to fraud or error, and to 13$uo an auditor's report that
Includes our opinion. Reasonable assurance is a high18val of assurance. but is not a guarantéé that an
audit oondu¢t•d in accordance with ISAS (UK) wlll always delect a material misstatement when It exL8ts.
Mis8ts1emenl$ can ari8a from fraud or error and ara wnsidered materfal If, IndSvidually or in the
Jgwg8le, they could reasonably be expected lo Influer￿ thè economic decislons of users tskgn on
the basls of these fin8nclal ststements.
Irregularlties, induding fraud, are inslanc8s of non-compllance w6th laws and regulations. We deslgn
procedures In Ilne wth our r8sponslbllrtlgS. QUtlln8d above, to detect malerfal misststements in respect
of Irregularit19s, IndLsding Iraud. The extenl lo which our procedures are capable of d•teeling
Irregularftle8, Includlng fraud is delailed below..
The engagement partner ensured that they engagement team Golle¢tively had the appropriate
compelence, Gapabillties and 8ki15s to identify cf re￿gnISe n￿￿￿mplIanCe with applicable laws
and regulallons.,
We idenlifie(I the laws and regulo1ion$ appllcable lo the charitable company Ihrough di$¢u$81on
wllh TNsle88 and other m8nag8menl 8nd revl8w of 8pproprfate Industry knowledge.
We assessed the extant of coMph'ar￿e with laws and regulations Id8nlffled above through
making enquir1è8 of management and reviewing all relevant corre8pondenc8.
As p8rt of an audlt in accordanco wth ISA8 {UKI, we exercLsa profgs5ional judgment and maintain
pTofes8lonal s¢epli¢ism throughout the audit. Wè also..
Identrfy and assess the risks of molerial misststemenl uf the flnancial statements. whether due to
fraud or error. design and perform audit procedures r8spon8lve lo those risks. and obtain audit
evidence th81 Is $uffiGienl and approprialo lo provide a basis for our oplnion. The risk of not
detecting a material mlsslaternenl resulung from fraud is higher than for on8 re$ult6ng from error,
as fraud may Involve Gollusion, forgery, intentional omi$sions, mlsr8presentatDns, or Ihe overridè
of intemal control.
Obtsln an und8r8landlng of internal control relevant to the audit in order lo design audSt procedures
that ar8 appropriate in the CITcuMstsnG￿. bul not for the Purpose of expressing an ¢¥JinKJn on the
effedivene5s of the internal control.
Evaluate the 8ppropri8ten888 of aGGounting poli¢608 U8ed and the reasonablene86 of a¢¢ountlng
eslimales and related disclosures made by the trus18es.

GURU NANAK GURDWARA
Independent Audltor's Réport to the Members of Guru Nanak Gurdwara i¢ontlnu8dJ
Year •nded 28 February 2025
Conclud8 on the appropriatenoss of the Iruslees, use of the golng conGorn ba￿$ of accounllng
and, based on the audit evidence obtain8d, whethèr 8 matérial uncertainly exlsls related to ev8nts
or conditions that may cast Slgnilicant doubt on th8 ch8rity'S 8bility to continue as a golng concem.
If we ¢onclude that a m8t8rial uncertalnty exists, we are requSred lo drow attention In our audllorfs
report to thg rglatgj dlsclosures In Ihg flnanGial statements or. rf such dlsch)sures are inadequate,
to modlfy our oplnlon. Our concluslons arg based on Ihg audit evidence obtained up to the dale ol
our auditor's rep)rt. However, luture events or conditions may cause thg charity to ce88e to
continue as a going conc8m.
Evalu8te the overall presentation, structure and content of the fSnanclal slalements. induding the
dSsclosure$, and whether the flnancl81 stalam8nts ropr8sgntth8 und6rtylng transactlons and evgnts
In a manner that achigv9s fair presentaUon.
We communl¢ate wllh those char9e(I wlth governance r8gardlng, among olhgr mattors, the planned
SCOP8 and Ilmlng of the audit and signlficant audit findlngs, including any signtricant deflciencies in
inlarnal control that we identify durlng our audit.
Ule of our roport
This report is madè Solely to the charrtvs members. as a body, In accordance wllh Chapter 3 of Part 16
of the Companies Act 2006. Our 8LJdit work has been undertaken so Ihot we might slats lo the charitys
members those matters we are requir￿ to state to them In an audltorfs report and for no other purpose.
To tho fullèst Oxlanl permllted by law, we do nol ace¢pl or assume responsibility to anyong Qther Ih8n
the charkty and the charitvs members as a body. foi our audit work, for this report, or for the opinrons
w¢ have formed.
Mr. Mohammed Afzaal Bhatti
(Senior Statutory Auditor) FCCA
For and on behalf of
KBM UK LTD
1 ConGord Businèss C8ntre
Concord Road
London
VK
W3 OTJ
0610212026

GURU NANAK GURDWARA
Statsment of Flnanclal Actlvltle8
(Includlng income and expenditure account)
Year ended 28 February 2025
2025
2024-
Restatèd
Unreslrlcted
fund8
Restricted
fuThY8 Total fund• Totsl funds
Income and endowment8
DOna￿On8
Other tradlng acUvlUe8
HMRC Grft Aid
Other income
357,293
37.481
70,887
974
357,293
37,481
70,887
974
353,048
14,396
970
1,030
369,444
Total Incpmg
466,635
466,63S
Exp•ndlture
Expendilure on raising funds-.
Costs of raislng donations
Costs of other trading acllvltles
Exp8ndlture on thaiitable act4vilies
T¢)tsl expendlture
2,270
192,576
192.576
9,10
273,252
273.252
273.252
273,252
Net Incomel(exwndlluro1
193,383
193,383
174,598
Reconclliation of funds
Total funds brought forward- restatod 22 4.430,107
Total funds carrled forward
4,623,490
4430.107
4623A90
4,255,509
4.430,107
The statement of financial activlties Indudes all gains and103ses recognlsed in the year.
All income and expenditure def6ve from contlnulng acilvlll88.
Th• not￿ on Pag￿ 10 to 19 form part ofth•o• flnanclal 8tat•m•nts.

GURU NANAK GURDWARA
Statement of Flnanclal Posltlon
28 February 2025
2024 -
r681alad
2025
Not•
Flxed a898ts
Tangibl8 flxed a888ts
16 5.184.091
5.013.869
Current a888t8
Cash at bank and In hand
202.789
202.455
Cr•dltor8: amounts falllng du• wlthln ono y•ar
Not current ass•l8
108,725
97,543
94,064
104,912
5,118,581
Total asset$ l•vJ current Ilabllltl••
5,278,155
Cr•dltor8: amounts falllng du• aft•r mor• than ona y•ar
Nat ass•ts
19
654,665
888,474
4.623,490
4,430,107
Funds of the charlty
UnroStrict8d fvnd$
4,623,490
4,430,107
4,430,107
Total ¢harlty fund$
21 4,623,49)
These financial ststements were approved by the board of trustees and 8Uthorised for issue on
, and 8re Signed on behalf of lh6 l>oard by.
Mr. Harbhajan Singh Sandher
Trustee
Th• not•• on page• 10 tt* 19 fomi part ¢fthgw flnan¢l•l •tst•m•nts.

GURU NANAK GURDWARA
Notes to the Flnanclal Statements
Year 8nd8d 28 February 2025
G•n•ral Infom)atlon
The charlty Is a publlc benefll entity and operates as an unlncorporatÈd ¢hadtablè trust. reglsl8red
as a charhy In England and W8188. Tha address of the principal office Is 28 Dallow Road, Lulon.
LU11LY.
Statsm8nt of compllanco
These flnanclal statements have beèn prepared In compllan(* wlth FRS 102, The FlnanGial
Reporting St8ndard appllcable In the UK and the Rèpubllc of Ir61and', the Stat8menl of
Recommended Practlc8 applicable to charfties piep8ring thair a¢LKJunts in acwrdance wllh th8
Financlal Reportlng Standard applicabl8 in Ihg UK and Republlc of Ireland IFRS 1021 {Charities
SORP (FRS 10211 and the Companies Act 2006.
AccountSng pollclo•
Ba•1• of pr•p4r•tlon
The finan¢lal ststements have beén prepared on the hlstorlcal cost basis, as modffled by the
revaluation of certain financl81 assets and li8blllt58s and Investment propertl8s me88ured at falr
value Shrough income or expenditure.
The financial statem8nts are pr8pared in sterling, whioh is tho fvnctlon81 curency of the en￿ty.
Golng con￿rn
There are no malerlal uncgrtolnlies atliut the charfty's ablllty to continug.
Fund accountlng
Unrestflcled funds are availaNe for u88 at the d5scre￿on of th9 tfustèès to further any of Ihe
charills purp)8es.
Designated fund8 are unrestrfdgd fund$ 08miarf(ed by the trustees for partlcular futur8 project or
ommitmenl.
Restrfcled funds are subjeGted to restrfdons on their expenditure declarad by the donor or through
the lemis of an appeal, and fall into one of two subryclasses.. reslrlcted income fvnds or endowment
fvnd8.

GURU NANAK GURDWARA
Notes to the Flnancial Statements (contlnue
Year onded 28 February 2025
counting poli¢itr8 (¢w•URu•dJ
Incomlng resoure
Al Incomlng résourc•s are included in the statement of financial activiles when entllament has
passed lo the charity,. il 18 probable that the economic ben8fi13 associated %Mth the tr8nsactlon wlll
Ilow lo the charhy and the amount Can be rgllably measured. The foll￿n9 spe¢lfic pollcSos are
applied to particular categories of InGomg-
income from donatlons or grants is recDgnise(I whan there is evidence of enutlemenl lo the
gfft, re&8ipl Is probable and amount can be measured reliably.
lagacy Income is r8cognised when recelpt Is probable and entlllement is establlshed.
Income from donated goods Is measurod at tro folr v8lu8 of the goods un18S8 Ihls 18
Impr8Ctlcal to measure reliably. in ￿lch case the value L8 derfved from th6 cost lo the donor
or the estsmated resalg valuè. Donatsd facilillos and séNc8s ara rè¢ognisad in thè accounts
when recelved if the value can bg reliably mga$urgd. No amounts ar& included for the
¢onlribution of general volunteers.
Income frc*rt Contracts for the 8upply of SO￿¢e8 68 recognl8ed wlth the dellvery of the
contracted service. Thls Is clas$ifkd as unrestricted funds unless thér8 1$ a conlrACtual
requiremanl for tt lo be spent on a partlcular purpose and retumed W unspenL In whlch cas8
it may be regarded as restrfcled.
R•8ourcg8 ￿pend9d
Expenditur8 1$ rocogni$ed on an accruals basi8 a8 a liability is incutTed. EXpend￿ure includ08 any
VAT which cannot be fully recovered, and Is classlfied under h&adSngs of th8 8tatemenl offinandal
actlvilies lo which11 relates..
expgnditure on raislng funds includ88 the costs of all fundraising activities, events. non-
charitable trading aGtivitio$, and th6 sale of donated good$.
expenditure on charltable acllvlti8s Include8 all costs incurred by a charity in undertaklng
aclfvllles that furth8r Its Gharitable aims for the b8neff( of its beneficiarfe8, Includlng th08e
support costs and costs relating to the govfjmanGe of the tharity ak4)Ortioned to charitable
a¢llvities.
other expenditur8 includes an exponditure that Is n81ther related lo ralsing funds for the charfty
nor part of Its oxpenditure on charilable acllvllie8.
I costs ar8 allocal8d to expendltvre calegorle8 r&fl8ctlng the use of the resource. Direct costs
attdbutable lo a slngle actlvlly are allocatsd directly to that 8cllvlty. Shared costs are appo￿Oned
bets￿n the acUwtle8 they conlribule to on a reasonabl8, justifiable and Gonsistenl basis.

GURU NANAK GURDWARA
Notes to the Flnanclal Statements (COnlIn￿￿)
Year ended 28 February 2025
Accountlng poll¢le• Iwrtlnu•d)
Tanglbl• as¥•ts
Tangible assets are initlally recorded at cost, and $ub$equenUy stsled al cosl18ss any a¢¢umulaled
d8pr8ci8ilon and impaimiont losses. Any tangible assets carried at revalu￿ amounts are recorded
at thé fair valua at the date of rav8lLTration less any sub8equent a￿uMulated depreclallon and
subsequent a¢cumulated impalrment losse3.
An Increase In the carrylng amount of an asset as a result of a revalu8tbn. Is recognised In other
racognisèd gains and losses, unloss it reverses a charge for Impaimient that ha5 previousty been
racognised as expenditure within the statemenl of finanaal adivitlès. A decr8a88 in the ¢8rying
8mount of an asset 8s a result of revaluation, is recognlsed in other recogni5od gains and1088es,
except lo which il offsots any previous revaluation gain, in which case the loss Is shown wlthln
other recognlsed ualns 8nd10$888 on the statement of flnondal Bctlvrtles.
D•proGl•tlon
DepreciatSon is calculated so as to wrlle off the cost or valuation of 8n a88et, less its reshJu81 value,
OVgT tho useful ¢¢onomlc lrfe of that a$$èl 8$ follow8:
Fixture and Flttlngs
Freghok5 8uiidlng
180h reducing balance
11x1 Years Slraljht Ilne
Impalmi•nt of flxgd ass•ts
A rewew for indicatorn of imp8iment i¥ rAthed out at 88ch reporting dale. with th8 recoverable
amount being 88timaled where such Indicators exist. Where the carrying value exceeds the
iecoverable gmount, the asset Ss Impaired a¢¢ordingly. Prlor Impairments are also rgviewed for
posslble reversal at 8a¢h reportlng date.
For the purposes of Impalrment lestlng, when 1118 not PO881ble to estimate tha ro¢overatAe amount
of an Indlvidu81 asset, an estimate is made of the recoverable amount of the cash-generallng unit
to which the asset belongs. The cash4Jen8rating unit 1$ the smallest identifiable group of assets
that includ88 the asset and ggnarales cash Infiows that largely indep6nd8nt of the cash inflo
from other assets or groups of assets.
For impalrmenl testlng of g¢)odwill, tho good￿11 acquired In a business comblnallon Is, from the
uisition date, allocated lo each of the cash¥enerallng units that arg expected to benefit from
the synergies of the combinatlon, irrespective of wh6ther other assets or Ilabillties of the Gharfty
are assigned lo those unlts.
Government grant•
Govemment grant$ are r8cognlsed at the fair value of the asset r8celved or receivable. Grants are
not recognised until there is reagonable a8suranc8 that the charity will comply wlth the Gondition8
8ttachlng to them and the grants wlll b8 recelved.
Where the grant doès not Imp08e specffled fvture pèrform8nce-relaled condillons on the racip18nt,
11 Is recognlsed in income when the grant prC￿￿8 are received or receivable. Where the grant
does Impose ¥pecth8d future performancè-related condltions on the roG￿lent. it is recognlsed In
Income only when the p8rformance-related condillons have been met. Wh8r8 grants receivod are
prior lo Satisfylng the revenue recognition crtterla. they are recognised 8$ a Ilablllty.

GURU NANAK GURDWARA
Noles to the Flnanclal Statements (¢ontthu•dJ
Year ended 28 February 2025
counting pollcl•s (eontlnu8dJ
Flnanclal In8trumont•
A financlal asset or a finaneial Ilabilty Is récognisèd only whèn thè eharty bècomes o party lo the
contractual provislons of the Instrument. Baslc flnanclal In8tfuments are Inltially recognised al the
amount recefvable or payabl8 indudlng any relatèd trxn8act•Jn costs.
Current as$gls and current liabilitles are 8ubsequènlly measured atthe cash or othar conslderatlon
expected lo be pai(1 or received arKI not discounted.
Debt instruments aro 8ub8aquently me88ured at 8morUsed cost.
Where inv8Stment8 in shares are publicly traded or their fair value can olharwiso be m•asursd
reliably, tho inv6slment Is 8ubsequenUy measvred at fair v8lu9 With changos in fair value
recognisad in income and expandlture. Al other such Inve8tm8nls are subsequently measured at
cost less Impalmient.
Other financial inslrum8nts, Includlng derlvatlves, are inllially recognised at fair value, unless
paymonl for gn asset is deforred bayond nomal business 16ms or financed at a rale of interest
that is not a market rate, in which Case thé asset is measurèd gt the present value of the future
paymènts discounlad at 8 market rale of inl8rest for a Similar debt instrument.
Otherfinancial Inslrumenl8 are subsequently measured al fair value, with any ¢hang8s recognisgd
in the slatem9nl of financial actlvlties, with the exceptlon of hedging instruments in a designated
hedging rèlAtionship.
Financlal assels that aro measured al co81 or amorU88d cosl are reviewed for obleclive 8vidence
of Smpalrmenl al the end of eaGh reporting date. If there is objective èvidence of impaimenl, an
impaimenl Ioss is Tecognlsed under the appropriate heading in the slalemenl of financial activities
In whieh the inlti8198in was recogn13ed.
For all gquity instruments regardless of signlficance, and other finan￿81 a88ets that are indNidually
significant. these are assessed individually for Imp8im)enl. Other financlal a858ts are either
assessed individually or grouped on the basis of Simllar credit risk char8cterfsti¢s.
Any reversals of impaimenl 8re recognised Immedlatety, to the exlent that the reversal does not
result In a carrylng amount of the financial asset that exceeds what the Carr￿ng amount would
have been had the Impalrment not prevlously been recognlsed.
Don•tions and l•gacie%
Unrgstrirled
Funds
Restricted Total Funds
Funds
2025
Donatlons
Donations
DonalbJns- Gift Ald
357.293
70,887
428.180
357,293
70,887
428.180

GURU NANAK GURDWARA
Notes to the Flnanclal Statement8 {Gonllnu•d)
Year ended 28 F•bruary 2025
Donatlons and l•gacl•s (eonlthu8d)
Unreslrlcted
Funds
R8slrict8d Total Fund$
Fund8
2024
Donatk+n•
Donatlons
Donations - Grft Aid
353,048
970
353,048
970
354,018
354.018
Other tradlng actlvltle•
Unre81rfcted Total Funds Unr08tricled Total Funds
Fund8
2025
Funds
2024
Parklng Incomg
37,481
37,481
14,396
14,396
Inv¢•tmonl In¢om•
Unrestrlcted Total Funds Unmslrictèd Total Funds
Fund8
2025
Funds
2024
Income from cash Inve8kn8nts
974
974
1,030
1,030
Costs of oth•T trndlng •Ctivlll••
Unrestricted Total Funds Unrestrlctsd Total Fund&
Fund8
2025
Funds
2024
Cost$ of Parking Tradg
2,270
2,270
Costs of ral¥lng donatlon8
Unr8StrScted Total Funds Unrastrlcled Total Funds
FurKIs
2025
Fund5
2024
Fundralslng cost

GURU NANAK GURDWARA
Notes to the Flnanclal Statements (Gondnu
Year •nded 28 February 2025
09. Expendltur• on ¢harltabl• actlvltle8
Unr8striGt8d
Funds
Restrictgd Total Funds
Funds
2025
Direct charitable ￿$1
Support costs
51,137
213,356
264,493
51,137
213,356
264,493
Unrestrictsd
Funds
Restrictsd Total Fund8
Funds
2024
DlreGt ¢haritable c081
Support costs
26,958
164,078
191,036
26,958
164.078
191,038
10. Support C08t•-
Cost of
g8ner8tlng
voluntary
Income
Cost of
charltable
artivllies
Total
Support
Cosl
2025
Fund ralslng
tradlng
Bank fees
Cleaning
D8pr8ciaUon & Impalmignt
In8urance
IT $ofiware ond consumable8
Llght. power, healing
Motor vehlcle expen80
Motor vehicle hiro
Pensions c08ts
Printlng & stationery
Repalr & malnlenance
Recruftmenl expen$e8
Travelllng Expens88
Staff tralnlng
SubsGrtptlon
Telephone & inlemet
Loan Interest Expense
Sundry Expanses
1,839
1,839
50,910
6.070
50,910
8.070
58,205
3,568
185
58,205
3,568
165
35S
18,641
355
18,641
900
113
40
1,549
66,156
900
113
1549
66,156
4,554
213,356
213,336

GURU NANAK GURDWARA
Nots8 to tho Flnanclal Statements (¢Onllftu
Year ended 28 February 2025
11. Governance costs
Unrestrfcied Total FuMl• Total Funds
Funds
2025
2024
Accountancy fges
Audlt fees
Legal & professlonal cost
2760
2760
60(10
2520
8760
8760
12. Net Income
Net (expenditureylncome Is stated aftér eh8rglngllcr8dltlngl'.
2025
2024
Deprèciallon of tanglble fixed 8sse16
50.910
1672
13. Audltors remuneratlon
2025
2024
F¢08 payablè for the audlt of the financial stat&m8nts
6000

GURU NANAK GURDWARA
Notes to the Flnanclal Slatsments (con
Year ended 28 February 2025
14. Staff ¢08ts
The total stsff costs and employoa b6neffts for the reportlng perlod are analysed as follows..
2025
2024
Wages and Sal8rl88
Social $8curfty cost8
Other pension costs
32,805
21,4S9
32.805
21,459
2025
No.
2024
No.
The average M￿thlY Number of gmployeas durlng the year
No Employees w8r8 paKI remuneratw above £60.000 In ehher th8 currènt or prlor fin8ndal year.
15. Tru8t•e rgmuntrratlon and expong
No remuneration was pald to trvslees in th8 fflnanclal year {2024 - £NIII
16. Tanglbl• fix•d assets
Freghold Fixtures and
property
flttlngs
Total
Cost
Al 1 March 2024
Aédltsons
5,006.053
218,582
5,224,635
10,260
2,750
13,010
5,016,313
221,332
5,237,645
At 28 February 2025
Dgpreclatlon
Al 1 March 2024
Chargo for the year
At 28 February 202S
Carrylng amount
At 28 February 2025
At 29 February 2024
2.644
1,866
2,644
50.910
49.044
49.044
4,510
53,554
5,175,591
5,006,053
8,500
5.184,091
7,616
5.013,669

GURU NANAK GURDWARA
Note8 to the Flnanclal Statements l¢onthwd)
Year onded 28 February 202S
17. Ca¥h cash equlvalents
C88h and c88h aqufvalents compr186 the followlng..
2025
2024
C8$h at bank and in hand
Bank ov¢rdrafts
202,789
202,455
202.789
202,455
18. Crndltors: amoun1• lalllng du• wlthln one year
2025
2024
Bank loans and ovérdrafts
Accruals and deferr8d income
90,965
17,760
92,S03
5.040
108.725
97.543
19. Cradltor8: amounts falllng dua aft•r moro than one y•ar
2025
2024
Bank loan$ 8nd overdrafts
654,665
688,474
20. D•f•rwod InGom•
202S
2024
Amount deferred In ygar

GURU NANAK GURDWARA
Notes to the Flnanclal Statsments (conllnu•dJ
Year ended 28 February 2025
21. Analy818 of charltsblo funds
Unr••lrlcted funds
At
28 February
2025
Al
1 March 2024
InL￿rne Exp•ndituro
G8neral funds
4,43D,107
466.636
1273.2531 4,623,490
At
29 February
2024
At
1 March 2023
Ineome Expenditure
Genoral funds
4,255,509
369,444
(194.846} 4,430,107
22. Prlor Perlod Proporty Error Adlustmenl
The Gurdwara pro￿rtY comprislng land and bulldlngs was acqulred In 1997 for 8 totsl con8lderatlon of
£427,000. Basgd on information provided by the twst•8s At the time of acqul$ltlon, It was dotémlned
that 759/0 of the purchasa pric6 related to18nd and 25% r818led to the buildlng.
In 2021, the original buildlng was demolSshed. Du• to an Incorrect accounling treatment, thg full carying
value of Ihe property Includlng Ihe18nd element was derecL)anlsed from the accounting records al that
tirne. As land Is not subject to depreciation and was not disposed of, the derecognilion of the land
el8menl was InGorre¢t.
Accordingly. the laNJ element has been relnstated In the flnancial ststements for the perlod ended 28
February 2024 a8 8 correction of a prfor perfod error. In accordance wlth opplicable accounting
8tsnd8rd8.
Th8 off8cts of the prlor error adjustment a￿ as bekiw..
Unrastrfcted Fund$
Flxgd A8￿t¥
Openlng Balance 2024
Adlu8lmenl for Land incorrectly disposed
Restal8d Opening Balance 2024
3,935.259
320.2SO
4.255.509
4.685,803
320.250
5.006.053