REGISTERED CHA¥tITY NUMBER.. 279733
GURU NANAK NISHKAM SEWAKJATHA
(LONDON) UK
ANNUAL REPORT OF THE TRUSTEES &
FINANCIAL STATEMENTS 31 MARCH 2025

CONTENTS
Pages
Report of the Trustees
3to7
Trustees Responsibilities Statement
Report of the Independent Auditors
9toll
Statement of Finan¢i31 Activities
12
Statement of Financial Position
13
Statement of Cash flows
14
Notes to the Finèntial Statements
15to24

THE TRUSTEES REPORT
The trustees present their annual report and financial Pay Policy lor senior staff
statements of the charity for the period l April 2024 The tnjstees comprise of the key management
until 31 March 2025. The financial statements have
personnel of the charity directing and controllin&
been prepared in accordance with the accounting
running and operating the Charity on a day to day basis.
policies set out in note I to the accounts and comply The trustees give their time freely and no trustee
with the charity's trust deed, the Chartrties Art 2011 and
received remuneration in the year.
Accounting and Reporting Charities: Statement of
Recomrnended Practice applicable to
charities
preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS1021 leffertive l January 20191.
The pay of stsff is reviewed annually and normally
increased in accordance with average earnings.
PrTrncipal fundlng source
The charitls funding comes from donations from the
public and investment income.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
279733
Reserves poIScy
The present level of fvndlngls adequate for the future
activitye5 of the charity and is assessed by the trustees
) a regular basls.
Prln¢lpal Address
Guru Nanak Nishkam Sewak Jatha London UK. 142
Martindale Road, Hounslow. TW4 7HQ
OBJECTIVES AND ACTIVITIES
Trustees
Mr, Sarup Singh Mahon
Mr. Sukhbir Singh 8imrah
Mr. Bhagirath Sin8h
Mr. Gurmit Singh Lall
Mr. Kuldip Singh Roopral
Oblertl¥es ¥nd alms
The Charity's objectives and re8ulations are regulated
by its Constitution document dated 13 March 1980 and
as amended on the 17th February 1984. It is
established for the propagation and advancement of
the Sikh religion based upon the teachlngs of the ten
Gurus and Sri Guru Grènth Sahib Ji and for the relief of
poverty.
Audltors
BSN Chartered Accountants
3B Swallowfield Courtyard
Wolverhampton Road
Oldbury
West Midlands B69 ￿G
PublSc benefft
GNNSI carries out a wide range of attivities to achieve
the required charitable objectives. The array ol
activities provide benefit for both those who attend the
Gurudwara and generally for the wlder communlty at
lar8e. Benefits range from a spiritual uplift through
initiation and nurturing of Sikh practitioners; capacitv
building of individuals, families and communltles wlth
values based educatlon.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity Is conlrolled by its governing document. a
deed of trust, and constitutes a charitable trust.
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW
Rlsk management
The Trustees actively rewew the major risks which the
Charity face5 on a Tegular ba515 and believe that
AnaoKlal re¥lew
maintaining reserves at current levels, combined with The Statement of Financial Actiwties shows total
an annual review of the controls over key financial
income of £654,655 and expenses of £319.220
systems, will provide Skrfficient resour¢es in the event of generating a net income of £33S,435. The Balance
adverse conditions. The Trustees have also examined Sheet shows total funds of £7.182.796.
other operating and business risk5 faced by the Charity
and confirm that they have established sy5tem5 to
mitigate risks.
Trustees and principal officers
The charity has a Supreme Council of five trustees one
of whom is approved as the Chairman.

THE TRUSTEES REPORT
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW ICONTINUEDI
Investment policy and objecthves
The Charity's principle objective is to uplift humanity
through the practice of faith values within the context
of shared responsibility, selflessness. love. forgiveness,
altruism and compassion. The Tru5t'5 inve5trnent policy
Is to defray the income gained from donations and its
investment portfolio to support the cornmunity. At the
balance sheet date the Trust's investment portfolio has
a market value of £4.103.5C(l and generated income of
£155,528. The funds ralsed are expected io achieve the
objectives of the Charity.
Oeveloprnent act5vity
GNNSJ london's vision is to redevelop the existing
facilities which provide for a site capable of further
benefittin8 nei8hbourin8 and widef communbties. Given
the size and complexity of the project, it could take
several years to achieve planning permission and
further construa the new site.
Fundralsln8
No fundraising events or artivities took place in the
year.
Goln8 ¢on¢ern
The accounts have been prepared on the ba515 of being
a going concern. The Trustees confirm that they have
taken into account all available information about the
future for at least 12 months from the date of the
accounts were approved and conclude there 15 no
uncertainty relatin8 to 80inB concern.

GNNSJ London- Faith Based Artivity
Guru Nanak Nishkam Sewak Jatha Ilondonl UK
SLtkhm3ni Sahib Paaths. In addition to these services,
GNNSJ 15 a faith led
'not for
profit, benevolent the community participates within Simran (chanting of
organisation.
It is dedicated to prattiang and God's namel, Nitnem 15 morning prayers), Rehras
promoting Nishkèm Iselflessl service in the name
(evening prayer) and Kirtan (singing of hymns) on a daily
of Guru Nanak Dev Ji 11469 15391.. the founder of basis. There was also an Akhand Jaap with all day Kirtan
the Sikh Dharam. The word Dharam is reflective of
and Nitnem Jaap with an all day reading of the 5
religionlfaith
but
also encompasses a
morning prayers.
Sikh's wider sense of obligation and duty in their wav
of life and their actions towards others and all of Funerals.. There was several Funerals that took place
God's creation.
during the year. The Gurudwara also offered the service
for dlspersal of cremation ashes.
GNNSJ'S mission is the propagation, prattice
and
advancement of the Sikh Dhafam based on teachin￿ Lan8•r.' A vegetarian meal at no cost from the Guru's
ofthe ten Gurus and Guru Granthsahib Ji. the
kitchen is available 24 hours a day to any devotee or
eternal Guru and sacred scripture ol the Sikhs.
sitor irrespective of their caste, colour or creed.
With engagement
over
30 year5
in spiritual Around 5.2CKI meals are seNed per week.
development and enrichment Irom
London, GNNSJ
continues steadfast in its endeavours to propa8ate
faith values.
Teach5n8 ol Scrlptures and K5rtan, Sacred music (Kirtanl
classes. In the year there were Gurmat school classes
with 80 students, kirtan classes with 25 students, weekly
and fortnightly tablè c13$5e5 With 12 5tudent5.
How our artlvltles dellver publ1¢ benefit
GNNSI carrles out a wide range of activities
Gurpur•b and Valsakhl Paaths Prayers were held
pursuance
ts charitable objectives. The array throughout the period to celebrate the births of the Sikh
of artivities provlde beneflt both for those who
Gurus and the birth of the Khalsa fraternity.
attend the Gurudwara and the wider community at
large. Benefits range Irom spiritual uplift through Annu•l P•*th5 were also held at GNNSI London to
nurturing of Sikh practitioners.. capacity building of
commemoraie the anniversaries of GNNSJ'S founder
Indivlduals,
lamilies
and communities
with Saint, Sant 8aba Puran Sin8h Ji (Baba Jil, as well as Baba
value5 throvgh the regular practice of voluntary servi
Ji's successor, Bhai Sahib Bhai Norang Singh Ji. Photos
and collective worship.
from the service are included within thi5 report.
Partl¢lpatlon and Én¢a8ement
Cl¥ll soclety support of SWAT (Sikh Welfare Awarenes5
Socletyi, contrTrbution to maklng Langar on a weekly
basis to support the serving of over 2,CKJO free mea15 for
the homeless atross Greater London. Visits from local
MPS and councillors as well as the local Police to build
community relations. Donations of food for charitable
fund raiser events held by local Khools.
The Sikh Gurudwara (Sikh place of WOTshipl in
Hounslow, Greater London is at the heart of the London
based Jatha's activitie5 and aims.
promotes
spiritual and physical regeneration through the
promotion and propagation of the Sikh Dharam
Communlty support through Splritual and family
Prayer service5: These promote spiritual well-being guidance,. local council adwsory services,. financial advice
and ultimately improve the quality of life for
for the vulnerable- school admissions support,. assisting
devotee5
Ind
the
wider community. they are
police visits to deal with local Issues and communlty
provided on a non-stop ba54S
throughout
the
advice as well as 5UPPOrting wellbeing through Yoga
period. This may be throu8h Akhand P33th Sehaj
classes. In the current year, GNNSJ also assisted in
Paaths Simran (chanting of God'5 namel
and providing additional food for those in need due to covid.
Kirtan Isinging of hymns) on a daily basis.
Faith Prartlce and propa8ation
Prayer services.. These promote spiritual well-being and
ultimately improve the quality of life for Ilevotees and
the wider community. During the year there have been
near 20 Akhand Paaths, 50 Sehaj Paath5 and over 100

5nap5hot of artlvitles In key events, preparatlon of langar and
ommunity engagement
The Proposed Development Plan5

GNNSJ London
Vision
GNNSJ London wa5 established on the 13th March
1980 and has grown from serving the local Sikh faith
to supporting 3 large and flourishing community,
which undertakes extensive local charitable work. On
a weekly ba515 the Gurudwara currently serves
approximately S,200 congregation members. In order
to accommodate the growing congregation the base
grew from a single residential property to a multitude
of adjoining structures.
The achievements of NSWL through the on-going 3nd
ever-strengthening partner5hip5
with
parents,
volunteers and the local community ensured that the
school succeeded even when it wa5 housed in a
temporary site (September 2013 - July 20181 for longer
than anticipated. Dedicated volunteers adapted the
internal and external space to ensure that the 350
students had the best possible facilities available to
them. Without this immense contribution from the
local cornrnunity and volunteers. and the understanding
and patience of parents and staff, it would have been
impossible to remain at the temporary site without
depleting school resources on basic building works
alone.
It is proposed to demolish and completely redevelop
the Gurudwara with a design keeping in with
traditional Sikh architecture. This will provide a state-
of-the art, purpose-btjilt facility 5ervin8 the needs of
the local community. It is also proposed to create
large underground carpark
a5
part of the
development to alleviate parkin8 pressures on
nelghbouring streets.
8efore the school moved to the new site in Osterley. in
September 2018, a large volunteer effort to clean and
landscape the site perimeter took place. The estimated
cost of this volunteer effort surpassed £25,000.
GNNSJ London's vision is to redevelop the existin8
facilitie5 which provide for a site capable of further
benefitting
neighboring
and
wider
communities. Given the size and complexity of the
project, it could take several year5 to achieve plannin8
permission and further construct the new site.
NSWL 15 fast becomin8 an inte8ral part of the local
community, Providing high standard educational
opportunities for local children and employment
opportunities for local residents. It also provide5 space
for several organlsations including community groups to
use the facilities out of hours.
These facilities would seek to offer sustainability, have
multi-functional Usage and beflt the needs of an ever
Nlshkam SWAT (Slkh Welfare & Awareness
growing communlty The proposed development Teaml is a charitable or8anisation based in West
would seek to continue to provide the following London. It was founded In 2008. when It opened Its
services to the local communlty.,
vouth club which offered reBul3r workshops on
substance abuse awareness, informal talks on the SSkh
and other faiths, and group diKussions and debates on
current issues. allowing children and youth to open up
about the problem5 they face svch as gang culture, dru8
addiction and alcohol abuse. In 2009 the NSshkam SWAT
Homeless Project was established amidst the growing
concerns for the ever increasing homeless population In
and around London. Volunteers would spend their
evenings preparing food and servin8 It across the city. A
primary collaboration for this Period has been the
cooking of 100 meals every Monday at the Gurudwara
for those who are homeless.
Prayer
• Selfless Service I Volunteerin8
Langar
• Wedding ceremonieslFunerals
Supplementary Education
Health & Wellbeing
Childcare, Youth & Family Support
Elderly Care
Advise & Guidance Services
Counc51ors Clinlcs
The Nishkam School West London is an
Ofsted 'Outstanding' school that was completed in
This equates to just over 5C(10 hot meals. The Zero
July 2018 and is operating under the Government
Hunger with Nishkam Langar is an innovative approach
free school programme as a separate entity. Through
to athieving the UN goal of zero hunger. The project is
the redevelopment of the once derelict site in
based in Malawi. East Africa, and provides local children
Osterley, and the Construction of the brand new state
free food 8t school, which in turn provides children with
of the art 'all through, school building, the area
an incentive to attend and gain an education which will
previously associated with illegal durnping and
5UPPOrt them throughout their lives. The initiative
travellers, has been transformed. More recently the
works on a self-sustairting program where local
work undertaken by NSWL. in conjunction with
communities are not only provlded free meals, they are
also provhded with land. machinery and training to
another local secondary school and the local rugby become self4eliant. Currently Zero Hun8er with
club, is due to be submitted for a National Planning Nishkam Langar served IC(J.000 meals a month, and is
Partnership Award, highlighting the great work
undertaken by national bodies, local Councils and
on t3r8et to serve in exce55 of I million rneals per year.
voluntary organi5ations.

ststement of Trustees
RÈsponsibilitles
GNNSJ London
ststement of Trustees Responsibilitie5
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Account5 and
Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial
Statements for each financial year which give a true and fair view of the state of affairs of the charity and
of the incoming resource5 and application of resources, including the income and expenditure, of the
charity for that period. In preparing those financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently,.
obseThe the methods ènd principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is Inappropriate to presume that
the charity will continue in busines5.
The trustees are responsible for keepin8 proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and
the provis5ons of the trust deed. They are also responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities.
Approved by order of the board of trustees on 27 November 2025 and signed on its behalf by:
Sarup Singh Mahon
Trustee

Guru Nanak Nishkam Sewak Jatha London UK
Independent Auditovs Report to the Trustees of Guru Nanak Nlshkam Sewak
Jatha London UK
Year ended 31 March 2025
Oplnlon
We have 8udited the financial statements of Guru Nanak Nishkam Sewak Jalha London UK Ilhe
'charity'l for the year ended 31 March 2025 which comprise the statement of financial activities,
statement of finaricial position. statement of cash flows and the related notes. including a summary of
significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard aP￿Icable in th& UK and Republic of Irdand Iuniled lQ'ngdom Generally
Accepted Accounting Practicel
In our opinion the financial stslemenls-.
givo a Inje and fair view of the state of the chartys affairs a8 al 31 March 2025 and of rts
incoming resources and application of resources, including 118 income and èxpendilur8, for th8
year then ￿￿ed.,
have been properly prepared in accrydance th Unrted Kingdom Generally Accepted
Accounting Practice.,
have been prepared In accordance with the requirements of Ihè Charities Act 2011.
Ba•1• for oplnlon
We ¢onducled our audit in accordance Internolional Stsndafds on Audrting IUKI IISAS IUKII and
appli¢able law. Our responsibil￿.eS undef those standards are further described in the auditor's
responsibilrties for the audit of the financial statements sectK)n of our report. Wè arè independent of
the tharily in accordance with the ethical requirements that are relevant lo our audit of the financial
slalemenls in the UK, including the FRC'S Ethic81 S18ndard. and we have fijlfilled our other èthical
responsibi￿ltieS in accordance wlh these requirements. We bèlieve that the audit evidenee we hav8
oblalned is sufficient and appropriate to provide a ba%s for our opinion.
Concluslon# r•latlng to golng Gon¢•m
In audrting the financial $talem•nls. we have concluded that the trustees. use of the going concem
bosis of accounting in the preparation of the financial stslemenls Is 8ppropriale.
8ased on the work we have performed, we have not identffied any material uncertaintses relating lo
events or conditions that. individually or collethvely. may Cast $ignifi¢anl doubl on the ¢harily's ability
to continue as a going ¢on¢em for a period of al least fvmlve months from when the financial
slalements are aulhorised for issue.
Our responsibilities and the reswnsibilrties of the trustees wrth respect to going concem are described
in the relevant sections of this fewt.

Guru Nanak Nishkam Sewak Jatha London UK
Independent Auditorfs Report to the Trustees of Guru Nanak Nishkam Sewak
Jatha London UK (conwnwdl
Year ended 31 March 2025
Other Informatlon
The other infomalion comprises the lnlomakn.on induded in the annual ￿￿t, Induding the Iruslees
report, other than the financial statements and our audrtor'5 report thereon. The trustees are
responsible for the other informall￿. Our opinion on the finanaal statements does not cover the other
inlomialion and except to Ihg exlent otherwse eX￿l￿tIY stated in our report, we do not express any
fomi of assurance conclusion thereon.
In Conr￿110￿ wth our audit of the financial stalèmenls. our responsibility is lo read the other
information and, in doing so, consider whether the other Infomalion is materially ineonsistenl with the
financial 5talemenls or our kno￿edge obtained in the audit or otherwise appears lo be materially
misstated. If we identify material inconsisleneies or apparent material misslalemenls, w& are
requirgd lo determine wh8lh8r Iherg is a material misstatement in the financial slalements or a
rnalerial misslalemenl ol the olher informats'on. If, bowl on the work we have performed. we condude
that there is a material misslatement of this other informats"on, wo are required lo roport that fad.
We have nothing to report in this fegard.
Mattèrs on whlch wè ar• r•qulr•d to r•port by •xc•ptk>n
In the light of Ihg kn¢>￿edge and understanding of the tharity and ils environment obtained In the
course of the oudil, we have not identified material misststemenls in the Iru$lee$' report.
We have nothing lo report in respect ol the following m8tters in relatson lo Ithich the Charities
(Accounts and Reports) Règulations 2008 fequire us lo report lo you if. In our opinion,.
the infomiation given in the Iwstees, rewt is ino)n*stenl in any malerial rospgd the
financial slalements., or
adequate aCLounting records have not been kept: or
the financial statements ore not in agreement wth the accounting re￿r￿S., or
we have not received all the irrformalion arKI oxplanalion$ wa roquiro for our audit.
Responslbllltles ol truste
As explained more fully in the Iruslett, responsibilities slalement, the Iruslees are ￿sponsible for the
preparation of the financial slalemenls and for being sth'sfied that they give a true and fair view, and
for such intemal control as the trustees determine is necessary to enable the preparation of financial
slal8menls that are fre8 from material mi$8tatement, whether due lo fraud or error.
In preparing the financial stslemenls. Ihe Iwstees are responsible for assessing the charty'$ ability lo
continue as 8 going concern. disclosing. as applicable. matters rolaled to going Concgm and using th8
going concern basis of aC￿untIng unless the trustees eiiher intend lo liquidate the charity or lo ¢ga$o
operations, or have no realistsc allernabve but to do so.

Guru Nanak Nishkam Sewak Jatha London UK
Independent Auditorfs Report to the Trustees of Guru Nanak Nishkam Sewak
Jatha London UK (conknu
Year ended 31 March 2025
Audltor's rèsponslbllltlgs for the audlt of the flnanclal ststements
Our objectives a￿ lo obtain reasonable assurance about whelhef the financi81 statements as a whole
are free from material misstatement, whether due to fraud or errol, and lo issue an audi(or's report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that
an audit conducted in accordance wth ISAS {UKI wll a￿ayS detect a material misstatement when It
exists. Misslalemenls can arise ftom fraud or error and are considered material if, indNidually or in the
aggregate, they ￿￿1￿ reasonably expected lo influenc8 the economic decisions of users tskèn on
the basis of these financial slalements.
Irregularities, including fraud. are instances of norFcompliance wlh laws and regulations, We desi9n
procedures in line wrth our responsibilities, outlined above, lo delect malefial misstatements in respect
of irregularitie5, including fraud. The extent to which our procèdures are capable of delecttng
irregularities. including fraud is detsiled below..
Irregularities that iesull from fraud might be inherenuy more difficult Ihan irregularities that rgsult from
error. which gives risk lo a risk ol material misstatemenl. We are of thg opinion that the planned audrt
approa¢h. the dtxumenlation and inlerrogabon ol the entity's controls means that Ihg audit procedures
carried out were capable ol detecting irregulanties. induding fraud We have also reviewed financial
Slalemenl disclosures and tested these lo supwrting documentation lo assess compliancg with
applicable laws and regulations. We have audited the risk of mana98m8nl override of controls,
Including through lesling journal entries and olhor adiustmenls for appropriateness, and evaluating the
business ralion*le of significant transactions outside the nomal ts)urse of business. We have also
made enquiries of entity staff In lax and compliance fvnctions to Identify any instances of non
¢ompli3n¢e with laws and regulation$.
AS part of an audit in accordance with ISAS IUKI, we exerdse prol•g¥lonal ludgmènl and m8lntsln
professional sceplicism throughout the oudit. We also
Idéntify and 8s$695 thè risks of mat•rial misstst6m6nt of the fin8na81 stalemenls, whether due lo
fr8ud or error, design and perfomi audit Procedures responsive to thoge risks, and obtsin audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The nsk of not
detecting a material mis$lalemenl resulting from fraud is higher than for one resulting from arrtsr,
as fraud may involve Collush￿. forgery. intentional omissions. misrepresentations, or the override
of internal control.
Obtain an understsnding of intemal control Televanl to the audit in order lo design 8udll
procedures that ar8 appropriate in the Circumstances. but not for th8 purpose of expressing an
opinion on the effectNeness of the intemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estsmates and related disdosures made by the trustses.
Conclude on the appr¢)priateness of the Iruslees, use of the going concem basis of accounting
and, based on the audrt evidence obtained, whether a material uncertainty exists related lo
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concem. If we condude that a material uncertainty exists. we are required to draw attention in
our auditor's report to the related disclosures in the financial slatements or, if such disc105ures
are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our audrtorfs report. Hov•Ever, luture events or ¢ondTbons may cause the charity
to cease lo conb.nue as a gotng con￿rn.
10

Guru Nanak Nishkam Sewak Jatha London UK
Independent Auditorfs Report to the Trustees of Guru Nanak Nishkam Sawak
Jatha London UK (coniinwd)
Year ended 31 March 2025
Evaluate the overall presentation, structure and content of the financial statements. in¢luding the
disdosures, and whether the financial $lalements represent the underlying transactions and
events in a manner that achieves fair pres8ntalion.
We ￿MMunICate with those charged wth govemance regarding, among other matters. the planned
scope and timing of the audit and significant audrt findi￿S. induding any sionificanl deficiencies in
inlornal control that we identify durin9 our audit.
BSN Assodalès Limlled is eligible for appointrnenl as auditor of the tharity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006
Use ofour rgport
This report is made sdely lo the charity's trustees, as a body. in accordanee wth Section 144 of the
Charrties Act 2011 and regulations made under section 154 of that Act. Our audit work has been
undertèken so that we might stale lo the charity's trustees those matters we are required lo slate lo
them in an auditor'5 report and lor no other purpose. To the fvllesl extent ￿rnitted by law. w8 do not
accept or assume respOn￿bIlty to anyone other than the tharity and the charrty's trustees as a boo¥,
for our audit work, for this repgrt, or lor the opinions we have fomied.
Es￿ Asso LITrK4Fed.
8SN Associat85 Limilgd
Charter8d a¢counlanl$ & 51alutory auditor
3B Swallowfield Coutyard
Wolverh8mplon Road
Oldbury
Wesl Midlands
869 2JG
11

Guru Nanak Nishkam Sewak Jatha (London) UK
Statement of Financial Activitles
Year ended 31 March 2025
2025
Restricted
funds Totsl funds Total funds
2024
Unrestricted
fijnds
Not•
Income and 8ndowm8nts
Donations and legaaes
Investment income
465.534
155.528
33,593
499.127
155.52B
480,401
127,593
Total Incomè
621,062
33,593
654,655
607,994
Expendlturo
Expenditure on faising funds".
Investment management costs
Expenditure on charitable activities
Total expondSturn
6,262
312,958
6,262
312,958
3,086
411,752
319,220
319.220
414.838
Ngt Income and n•t mov•m•nt In funds
301.842
33,593
335,435
193,156
R•conclllatlon of funds
Total fvnds brought fo￿ard
Total funds carrlod forward
6.350.H5
496.916
6.847,381
6,654,205
6,652,287
530.509
7.182,7
6,847,361
The Slalemenl of financial activitie8 indudes all gain8 and lossas rncogni58d in th8 yèar.
l income and exFendrture derive from continuing activrties.
The note8 on pages 16 to 24 fonn part of thes• Ilnanclal stat•m•nts.
12

Guru Nanak Nishkam Sewak Jatha (London) UK
Statsment of Financial Position
31 March 2025
2026
2024
No
Fixed assgts
Tangible fixed assets
Investments
14
916.564
15 4,103,500
850,906
4.103,500
5,020,C64
4.954,406
Currnnt ass•ts
Debtors
Cash al bank and in hand
16
23.512
2.200,181
36.192
2,040,832
2,223,693
2,077,024
Crgdltors: amount8 falllng du• wSthln on• year
Net currnnt assots
17
60,961
184,069
2,162,732
1,892.955
Total assets less current Ilabllrtles
7,182,796
6,847.361
Not a850ts
7,182,796
6,847,361
Funds of the charlty
Reslricled funds
Unrestricted funds..
Revaluation reserve
Other unr8slricl8d incom• fund$
530,509
498,918
1,379,099
5,273,186
1.379,099
4.971,346
Total unro•trlcted lund•
6,852,287
7,182,796
6,350,445
6.847,361
Totsl ch•rlty funds
These fin8ncial slalemenls WEre approved by the bo8rd of trustees and authorised for Issue on
27 November 2025, and are signed on behalf of th8 board by..
5 3tyA
Mr Bhagiralh Singh
Trustee
Th• nots* on pag•s 15 to 24 fom partofth•sefin•ncial ststsments.
13

Guru Nanak Nishkam Sewak Jatha (London) UK
Statement of Cash Flows
Year ended 31 March 2025
2026
2024
Cash flows from operatlng acllvltl
Nel income
335,435
193,156
Adjuslmenls for.
Depreciats'on of tangible fixed asse15
Dividends. interest and rents from investments
Other interest ￿CeiVable and similar income
37,159
1117,9321
(37,5961
24,886
1101.3471
126,2461
Changes in..
Trade and other debto
Trade and other creditors
12,880
1123,1081
106.638
113.7791
131,450
Ca8h generated from opera￿On8
208,120
Interest recelved
37.596
28,246
Net cash from operating activities
144.234
234,366
Cash flows from Invo¥tlng actlvltle•
Dividends, interest and rents from inv8stmenls
Purchase of tangible assets
Nel cash Irom investing adivilies
117,932
1102,817)
15,115
101,347
148,8801
52,467
Net Increase In cash and cash tqulvalents
Cash and cash •qulv*lents at boglnnlng of y•8r
Cash and cash fjqulvalonts at end of ytar
159,349
2.040.832
288,833
1,753,999
2,200,181
2,040,832
Thg note4 on Pa9￿ 15 to 24 fomi partof th•s• Ilnanelal statsm8nts.
14

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financial Statements
Year ended 31 March 2026
Gengral Infomiallon
The charty is a public benefft entity and a registered tharity in England and Wales and is
unincorporated. The address of the principal office is 142 Marbndale Road. Hounslow, TW4
7HQ.
statement of compllancg
These financial statements have been prepare(l in compliance wrth FRS 102, 'The Financi81
Reporting Stsndard epplit￿ble in UK and the Republic of Ireland., the Statement of
Recommended Practice applicable lo chanties preparing their accounts in accordance with th8
Financial Reporting Standard applicable in the UK and RepuNic of Ireland IFRS 1021 (Charitie$
SORP IFRS 10211 and the Chantses Aet 2011.
ACCOUn￿ng pollcl
Basls of preparatlon
The financial slalements have been prepared on the histoncal cost basis. as modified by the
revaluation of certain financial assets and Ikqbiliiies and investrnent properties measured at fair
value through incomè or exFendiluTe.
The financial Stalements are prepar811 in sterfiry, which is thè ffijnctional currency of the enb'ty.
Golng concem
There are no material uncert&ntie8 about the chanvs abilrty to continue.
Dlsclosure exgmptlon8
The enlty holds no significant financial inslnjmenls other than cash, debtors and ¢rodilor8 and
Ihefefore no dlsdosure in relats'on lo financial inslwmenls has been included.
Judgem•nt8 and kty sourc•s of èstlmatlon uncèrtalnty
The preparation of Ihe financial statements Tequires management lo make ludgemenls.
eslimales and assumplions that affect the amounts reported. These eslim81es and judgements
are continually reviewed and are based on experience and other fa¢t¢ys, I￿lUding ¢xpèclations
of lulure events that are believed lo be reasonable under the circumstances.
Income tax
The charty is exempt from tsx on ts tharitsble activth"es.
Fund accountlng
Unrestricted funds are available for use at thè discretion of the trustees lo fvrther any of Ihg
charitls purposes.
Restricted funds ar6 suty'eeted lo restrKtions on their expendtture dedared by the donor or
through the terms of an appeal, and fall into one of fv40 Su￿ClaSses." reslncled income lunds or
endowment funds.
15

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financlal Statements (Con1th￿
Year ended 31 March 2025
Accountlng pollcles (¢on#n&
Incomlng resources
All incoming resources are included in the statement of finanual activf(ies when entitlement has
passed to the charity,. it is probable that the economi¢ benefits associated wlh the transaction
11 fiow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of income-
income frorn donations or grants is recognised when there is evidence of enlillement to the
gift. r￿gIpt 1$ pr¢)bable and rts amounl Can be measured rdialAy.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
mpractlcal to measure reli8￿y, In which ease the value Is derived from the eost lo the donor
or the estimated resale value. Donaled facilities and services are recognised in the
accounts when received rf the value can be reliabty m8asure(l. No amounts are induded for
the contribution of general volunteers.
income from conlr8Cts for the suppty of services is recognised with the delivery of the
contracted service. This is classified as unreslricted fiJnds unless there is a conlraclual
requirement for il lo be spent on a particular purpose and retumed if unspent. in which case
il may be rogarded as reslricled.
R•sourc•s expended
Expenditure is reco9nised on an accnjals basls as a li8bllity Is Incurred. Expendlture Includes any
VAT which cannot be lully recovered, and is dassified under headings of the statement of
financial activitiès lo whith it rglalg$'.
expenditure on raising funds includes the costs of all fiJndr8ising activltses, events,
non-charitsble trading activrties, and the sale of donated goods.
expenditure on charitable acts'vities includes all costs incLtrred by a charity in undertaking
activities that lurther rts charitable aims for the benefit of Its beneficiaries, including those
support costs and costs relab.ng to the goveinan¢e of thè tharity apportioned lo tharilable
aclivilies.
other exwndilure includes all expendiluie that is neither related to raising funds for the
charity part of its expenditure on charitable activrtie5.
All costs are allocated to expenditure ¢ategorie$ reflecb'ng the use of the resource. Direct costs
ottribulable to a single acb'vty are allocated ¢JirecYy lo that ath"vity. Shared costs are apportioned
be￿en the activities they cothbLrte lo on a reasonable, juslthable and eonsislent basis.
Tlnglble assets
Tangible assets are inthalty recorded at cost and subsequenty stsled at cost less any
8ccumulated depreciation and impaiment 105ses. Any tangible a55ets Ca￿led al revalued
arnounts are recorded al the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent •t￿mU1*￿d impoimient10ssg5.
16

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financial Statements IcorfDiueo)
Year ended 31 March 2025
Accounllng pollcles {¢onlinued)
Depreclatlon
DeprerAation is calculated so as to write off the cost or valuab.on of an asset, less its residual
value, over the useful economic life of that asset as follows..
Freehold propety
Fixtures and fittings
Property improvements
2% straight line
25% straight line
2% straight line
Inv•$tmènts
Unlisted equity investments are initsalty recorded at cost and subsequently measured al fair
value. If fair valuo cannot be reliably measured, assets are measurgd at cost le$s impairmgnt.
Listed investments are measured at fair value wth dwnges in fair value being recognised in
income or expenditure.
Investmont proporty
Investment propety is inilialty recorded 8t cost. ￿lch includgs purchase price and any diredy
attributable expendilure.
Inve8tm8nl prop8ty is revalwd to its fair Vall￿ at each reporting dale and any changes in fair
value are reco9ni8ed in income or exp6nditur8.
If a reliablè measure of 18ir value 1$ ksnger available wthoul undue eosl or effort for an item of
investmgnl propety, il shall be Iron$ferTed to tangible assets and treated 88 such until il is
oxpgded Ihal fair value will bo reliably moa$urabl8 on an on-going basis.
Impalm)ent of flx•d assets
A revlew for indiealors of impairment is earrled out at each ￿pOrtIng dale, wlh the recoverable
amount being eth'mated wherè Sueh Indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impair8d a￿)rdIngly. Prior impairmen15 aro also reviewed for
POS5ible reversal al each reporting dale.
For the purposes of impaimient testing. ￿fjn tt is not possiblg lo esllmale the recoverablo
amount of an individual asset, an estsrnale Is made ol the recoverable amount of the
cash-generaling unrt lo which the asset belongs. The cash-generab.ny unil Is the smallest
identifiable group of assets that Indudes the asset and generate5 cash infiows that largely
independent of the eastt infiows from otlw assets or groups of assets.
For impaimienl tgsts'ng of goo￿111, the goothw'll acquired in a business combination is, from the
acquisition date, allocated to each of the caS￿generating units that are expected lo benefit from
the synergies of the combination. irrespective of whether other assets or liabilities ol the tharily
are assigned to those unlls.
17

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Flnancial Statements f
Year ended 31 March 2025
Accounting pollcles f¢onthu•dJ
Flnanclal Inslruments
A finanryal asset or a financial liability is re￿gnIsed only when the entity becomes a paty lo the
contractual provisions of the instrument.
Current assets and Cy￿ent liats'lities are subsequentty measured al the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently meayured al amortised cosl.
D8fin•d contrlbutlon plans
Contributions lo defined corbtribution plans are recognised as an expense in the perlod in which
the related service is provided. Prepaid contribub.ons are recognised as an asset lo the exlenl
that the prepayment will lead lo a reduCt￿n In fijture payments or a cash refund.
When contributions are not expected to be settled wholly wthin 12 months of th8 end of the
reF<)rting dale in which the employees rendw the related ￿rvIc&. the liability 1$ measured on a
discounted present value basis. The unwnding of the discount is recognised as 8n expense in
the period in whlch It 8rfs•8.
Donatlons and l•g•cl••
Unteslricted
Funds
Restricted Total Fund•
Funds
2025
Donatlon•
Donations
465.534
33,S93
499,127
Unrestricted
Funds
Reslncted Total Funds
Funds
2024
Donatlons
Dona110ns
443,535
480,401
Investment Incom•
Unlestr￿led Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Income from investment prope￿￿$
Bank interest receivable
117,932
37.596
117.932
37,596
101,347
26,246
101,347
26,248
155.528
155.528
127,593
127,593
18

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financlal Statements (coniknt*dJ
Year ended 31 March 2025
Investment management costs
Lknreslricted Total Funds Unrestricted Total Funds
Funds
202S
Funds
2024
Other investment management costs
6,262
6,262
3,086
3,088
Exp•ndlturn on charltable actlvlllgs by fund typè
Unrestricted Total Funds Unrestricted Total Fund5
Funds
2026
Funds
2024
Direct costs of charitable activities
Support costs
146,731
166,227
146.731
166.227
235,260
176,492
235,260
176,492
312,958
312.958
411,752
411,752
Expendlturè on ch•rltsbl• actlvltles by •cllvlty typo
Activities
undertaken
directty
Support Totsl fvnds
st$
202S
Total fund
2024
Direct costs of charitable activities
Govemanee costs
146,731
180,045
6.182
306,778
6,182
406,202
5,550
146.731
166,227
312,958
411,752
Anolysls of Support co*t•
Total 2028 Total 2024
Stsff costs
General office
Bank charges
Depreciation
Legal and Pfolessional fees
124,451
5,283
2,632
25.214
2.485
118,601
6,028
3,638
14,429
28,246
160,045
170,942
10. Net Income
Net income is staled after chargingllcTedrfing)'.
2025
2024
Depreciation of tangible fixed assets
37,159
24,886
19

Guru Nanak Nishkam Sewak Jatha {London) UK
Notes to the Financial Statements (C￿￿￿trO?
Year ended 31 March 2025
11. Audltors remuneratlon
2025
2024
Fees payable for the aLKlit of the financial statements
5,100
5.100
12. Staff costs
The total staff costs and employee benefits for the rekX)rting pefiod are anatysed as follow5..
2026
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
115.710
6.817
1.924
107,749
8,723
2,129
124.451
118,601
The average head count of employees during the year was 512024.. 51.
No employee r8celved employee beneffts of more than £60.000 durfng the year12024.' NIII.
Key M8nogement Pernonnel
The trust considers rts key managem¢nl personnel comprise of the trustees.
13. Trust•e romuneralon and gxpenses
Tho Iru51ees received no remunerallon in the currwbt or prior yoar.
The Iruslees daimed no expenses in the wrrent C￿ prior year.
20

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Flnanclal Statements {conUfiu•
Year ended 31 March 2025
14. Tanglbla fLxed assets
Propgrty
Freehokl Fixiures and Improvement
propety
ffth.ngs
Totsl
Cost
At 1 Aprfl 2024
Additions
750.000
221.553
28,420
147.865
74,397
1,119,418
102,817
At 31 March 2026
750,000
249,973
222.262
1,222.235
Deprgclallon
Al 1 April 2024
Charge for the year
At 31 March 2026
84,445
7,500
156.811
25,213
27.258
4.446
268,512
37,159
91,945
182,024
31,702
305,671
CarrySng amount
At 31 March 202S
658.055
87,949
190,560
916,564
Al 31 March 2024
665,555
64.742
120,609
850,9C6
Include(l in cost or vgluatlon of land and buildings is treehold land of £375,00012024.. £375,000)
which is not depreciated.
16. InV￿lments
Investment
propertlos
Cost or valuatlon
At 1 Aprll 2024 and 31 March 2025
Impalrm•nt
At 1 Aprll 2024 and 31 March 2025
Carrylng amount
At 31 March 2025
4,103,500
4.103,500
Al 31 March 2024
4,103.500
All Investments shown abovg are held al valuation.
Investment propertles
The inveslrnent propety valuatsons were ievith¥ed by the trustees at the balance sheet dale and
they feli that no revaluation was r*essary after h8ving obtained an external professional
desktop valuation by Henleys Estate Agents which indicated that the overall valu*ion was not
dissimilar to the amounts in Ihg finaneial statements.
21

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financlal Statements
Year ended 31 March 2025
16. Debtors
2026
2024
Prepayments and accrued income
Other debtors
15.433
8,079
20,060
16,132
23,512
36,192
17. Credltors- amounts lalllng dug wfthln one year
2025
2024
Accnjals and deferred income
Social security and other taxes
Other Creditors
43,858
1,896
15.207
164.203
3,983
15,883
60,961
184,069
18. Deforrod In¢om•
2026
2024
Al 1 April 2024
Amount reléased to income
31.357
14,3501
27.007
35,706
14,349)
31,357
At 31 March 2025
19. P•n¥lons and other post retlremont benefft8
Deflned contrlbutlon plan#
The amount recognised in income or eX￿ndItUre a$ an exp¢ns• in relabon to defined
conlrbbution plans was £1.92412024'. £2,129).
22

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Flnanclal Statements
Year ended 31 March 2025
20. Analys1$ of charltable funds
unrestrict￿ funds
At
Income Expenditure 31 March 2025
1 AFfflI 2024
General funds
Revaluation reserve
4.971,346
1.379,099
621,062 {319,2201
5.273,188
1,379,099
6.350.445
621.C62 1319.2201
6,652,287
At
1 April 2023
Al
In￿rne Expenditure 31 March 2024
General funds
Revaluation reserve
4.815.056
1.379,099
571.128
1414.838)
4.971,346
1.379,099
8.194.155
571,128
1414,838)
6,350,44S
Re8trlcted fund•
At
Income Expenditure 31 March 2025
1 April 2024
Invèslmenl Propety
Indla Heritage ConseNalion Prolects
368.500
128.416
36B,S00
162,009
33.593
4￿,916
33.593
530,509
At
1 April 2023
At
Income Expenditure 31 March 2024
Investment Propety
IrKIi8 Heritage Conservation Projects
368,500
91.550
368,500
128,416
36.866
460.050
36,666
496,916
Indlan Hgrltsgg Congarvatlon Projects
This is th• voluntary (Kar Sgwal restoration of spiritual shrines of the Slkh falth In Indla.
Inv••tm•nt property
This relates lo an investment proFety that ihe tharity owns 213 of and is unable lo sell for 10
years ftom the dalè of puithase unless agreed by the olhef owner. It is therefore considèred lo
be restricted as the charty aro un81￿• to realise any value from it during this period. The dale of
purchase was June 2021.
23

Guru Nanak Nishkam Sewak Jatha (London) UK
Notes to the Financial Ststements {con(inuedJ
Year ended 31 March 2025
21. Analysls of net assets between fvnds
Unrestncted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed 8ssèl$
Investments
CuThenl 85sels
Creditor5 less than 1 year
Net assets
916,564
3.735.000
2,061.684
160,961)
6,652.203
918,564
4,103,500
2,223,693
160,9611
7.182,796
368,500
162,009
530,509
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Not assets
850,906
3,735,000
1,948.608
1184,0691
6,350,445
850,906
4,103,500
2,077,024
1184,0691
6,847,361
368,500
128,416
496,916
22. Analysls of ch•ngo8 In n•t d•bl
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash al bank and In hand
2,040.832
IS9,349
2,200,181
23. R•lat•d partles
There were no related party transaction8 during thé financial y8ars ended 31 March 2025 or 31
Mafch 2024. Furthemiore, there were no balances outstanding at the year end in respect of
related partses for either period.
24. Controlllng party
The trustees consider that the charity is jcinlty controlled by the trustees and there18 no u￿Mate
controlling party.
24