* S2tstYts*C. 19
RAMGARHIA SABHA
Southall
RAMGARHtA SABHA SOUTHALL
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2024
REGISTERED CHARITY NO: 279814
Business Ledger Limited
Chartered Certified Accountants
ststutory Auditor
3 Waterside Drive
Langle!,, Rerkshire

Registered Charity Number.. 279814
Ramgarhla Sabha, Southall
Trustees, Annual Report and
Flnancial Statements
For the year ended 31 December 2024

Ramgarhia Sabha, Southall
Contents of the Trustee5' Annual Report and Audlted
Financlal Statements for the Year ended 31 December 2024
Page
Report of the Trustees
Report of the Independent Auditors
8-10
Statement of FInan￿al Artlvlties
li
Balance Sheet
12
Cash Flow Statement
13
Notes to the Financial Statements
14-19
The followin8 15 not part of statutory accounts
Detslled Income and Expenditure Actount
For the year ended 31 December 2024
20-23

Ramgarhla Sabha, Southall
Report of the Trustees for the year ended 31 December 2024
The trustees present their annual report and audited financial statements for the year ended 31 December 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS1021 (effective l January 20191.
Reference and Admlni5tratlve Information
Charity Name
Ramgarhia Sabha, Southall
Charity Registration Number
279814
Worship Registration Number
72697
Marriage Registrar Number
37841
Principal address
49 - 57 Oswald Road, Southall, Middlesex UBI IHN
Statutory Auditors
Business Ledger LimSted, Chartered Certlfied Accountants
3 Waterside Drive, Langley Berkshire SL3 6EZ
Holding Trustees
Tejpal Singh Rayit (Chair of Holding Trustees)
Santokh Singh Ubhi
Kewal Singh Sahota
Surinder Singh Sahans
Bhalvinder Singh Virdee
President
Vice President
General Secretary
Assist Secretary
Treasurer
Assist Treasurer
Librarian
Joga Singh Jutley
Manjinder Singh Devgon
Surinder Singh Sohal
Bakhshish Singh Panesar
Kuldip Singh Sehmi
Kewal Singh Dhiman
Jagiit Singh Jhita
Other Trustees
Dharam Singh 8hogal
Nirmal Singh Bhachu
Balbir Singh Gahlr
Avtar Kaur Panesar
Jasvinder Singh Bhachu
Jaspal Singh Jutley
Ravinder Singh Kundi
Avtar Singh Rehinsl
Manjit Singh Jutla
Jasbir Singh Ubhi
Manjit Singh Sian
Paramjit Singh Bhambra
Tarlochan Kaur Sagoo
Narinder Singh Chana
Jaswant Singh Rayet

Ramgarhla Sabha, Southall
Report of the Trustee5 ft>r the year ended 31 December 2024
Structure, governance and management.
Governing document
Ramgarhia Sabha. Southall is an unincorporated association and governed by a deed of trust.
The general management and the administration of the charity is the responsibility of the Executive Committee.
The Trustees hold the charitvs property intluding land as holding trustee5.
Appointment of Trustees is governed by the Trust Deed of the Charity. The members of the Executive Committee are
elected each alternate year from the membership of the Sabha. The election takes place after the AGM (March). Any
eligible member of the charity may stand for election. New Trustees are briefed by existing Trustees and Executive
Committee post holders are mentored by previous post holders. The new Trustees are also shown the resources
available on Charity Commission website.
The Executive Committee meets monthly.
Structure, governance and management.
The charity has five holding trustees who hold the charivs property. A management committee, who manage the
charity on day-to-day basis, consists of 7 office holders and 15 other members, who hold office for two years. The
charity continues to examine ways to improve its management structure.
Rlsk Management
The members of executive commlttee have assessed the risks the charity faces including the likelihood of the risks
happening and the measures taken to manage them. Special attention has been taken to ensure that those who work
with children and or other vulnerable groups. A safeguarding group has been set-up comprising of 5 members.
Objectlves and artlvltles
Our aims
The objects of the charity are set out in the charity's governing document and are summarised as follows:
To promote the Sikh religion in West London and its adjoining area by the following means and such other means as
the Trustees and the Executive Committee consider to be appropriate taking into account the Charity Commission'5
guidance on the public benefit ir¢ the Advancement of Religion for the Public Benefit and have regard to it in thelr
administratlon of the charity. In doing so, Gurdwara IThe Temple) provides a benefit to the public by:_
l. The maintenance of Gurdwara and the Sports Centre and ancillary buildings:
2. The celebration of Sikh religious festivals;
3. The Conduct of marriage and funeral rites in accordance with Sikh reli8lOU5 observance,.
4. The establishment of a library containing books in both Punjabi and English on Sikh religion, history and
culture, we have over 2,000 books in the library:
5. The sports centre is open to all the public from young children to pensioners- activities range from indoor
sports and multi- artivities to outdoor sports and other activities including open days etc. The sports centre's
activities are subsidised for all.
6. To develop mutual understanding and harmonious relationships with other communities, faith groups and
charitable organisations.
7. Where possible raise funds to donate to other charities, nationally and internationally.

Ram8arhia Sabha, Southall
Report of the Trustees for the year ended 31 December 2024
Volunteers
The Sabha is grateful for the efforts of its many members and other volunteers who have provided goods, services,
arrange charity events, in running and maintenance of kitchen, Sports Centre building and in fund raising.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
l. The Gurdwara is for the seNice of the community at large. Religious Se￿1£eS and prayers for the worshippers
are provided seven days a week from early morning to evening. There are special ceremonies for Sikh Guru's
birthdays, anniversaries, and other significant days.
2. The Gurdwara provides services for weddings, funera15. and other religious ceremonies.
3. During Guru Nanak Devji's Birthday and Vaisakhi, the charitie5 members participated Sn ¢eremonial
processions held in Southall along with the members of community from other areas including
visitors from overseas. This processlon promotes p4Jblic awareness of the Sikh Religion and is used
by other charitie5 and community to promote social cohesion. Cold drinks were served to the
general public on the streets of Southall during the Martyrdom Day of Guru Arjan Dev Ji.
4. Hot meals are seNed every day throughout the day.
5. The Sabha also participated in the Remembrance Day Service with other communities.
6. Religious studies, teaching of Punjabi language, Sikh history culture and music lessons are taught In
the Ramgarhia Sabha Southall Sikh Education Centre with over 100 students attending. All the
teachers in the school are DBS checked. Students a150 partake in the Vaisakhi Parade at the hoisting
of the new flag in April. Adult's classes are also held. The school is registered as an exam centre
with Education Examination Boards. Students also participate in the International Sikh symp05ium
Conventions in the UK and USA.
7. Eminent Scholars are invited to address the Congregation and the Education Centre. Students from local and
other schools and universities around UK visit the charity to learn and understand the Sikh way of life.
8. The charity works closely with Indian High Commission, with local faith groups, other Sikh
organisations national and internationally, community organisations, elected councillors, local
authorities, and our emergency services.
9. Matrimonial introdudion services are provided to OLTrr communSty. The Sabha is also registered to
conduct Civil Marriages.
10. Seminars on general wellbeing and good health, safeguardin& awareness of radicalisation are held
in conjunction with local authority and medical service5.
11. Community events are held throughout the year to provide5 a platform to socialise including
Variety Show, Annual Dinner, Children's lead monthly religious evenings.
12. As well as providin8 various regular sporting activitie5 during the year, an annual sports tournament
is also held in August offering all communities Sn E31ing and beyond to excel in sports and to help
and foster good community relations.
13. There is a designated ladies focus group to ensure equality in participation of the Gurdwara activities.
14. We constantly improving our digital capabilities to correspond with our members electronically, to receive
donations electronically, improve our website, a digital newsletter. electronic document storage, broadcast
our programmes electronically etc.
15. Ensure that our buildings and infrastructLrre are serviced and maintained in accordance with statutory
requirements including all relevant certification.

Ramgarhla Sabha, Southall
Report of the Trustee5 ft>r the year ended 31 December 2024
Osterley Sports and WellBeing Centre (OSWCI
Building works continued during the year to bring the facility into full use. As the building neared completion more
and more artivities have been held there. We now have a restaurant with a commercial kitchen, new men's and
ladies, toilets including a new baby changing room. On the first floor we have created a conference room with
small kitchenette and separate toilets. We are currently looking into hiring the restaurant to a professional caterer to
provide a complete service to the community.
The original building has been rented to a children's nursery group and the lodge house next door is also rented after
major refurbishment during the year.
Under the OSWC umbrella we are providing various artivitie5 regularly. In addition, several new attivities such as the
Cycle Club, Business and Enterprise Forum, Outdoor Fitness Club. The following Sports and Social facilities at the
Tentelow Lane Site are available.
Concord Ranger Football Club
Cranford Archery Club
Osterley Hockey Club
Osterley Squash Club
Osterley Classic Car Club
Osterley Evergreen Senior Citizens Group
Osterley Radio Control Club
Osterley Women's Well Being Club
Osterley Community Farming
Osterley Bicycle Club has also recently been added to our portfolio.
Project Des18n and Planning
The planning work is progressing with Juttla Architects lead by Camille Kaur Soor, who will now be handling the
Design and Planning Application. Late Narinder Singh Juttla had already changed the design following feedback from
Councillors, Planning officers and Active Ealing who are responsible for Sports facilities in the London Borough of
Ealing. We are grateful that his daughter. Camille is now taking the project forward to achieve our goal to get the
planning permission.
Financial Review
ReseNes pollcy
The management committee has no established reserve policy other than to malntain sufficlent reserves
to meet ongoing expenses. The committee has not committed or planned any major expenditure. Bearing
this in mind, the committee feels that it hold5 sufficient reserves to be able to continue its current activities
for foreseeable future. Although no contrarts have been given, the committee is planning the following
works at the Sabha and
OWSC deigns for new sports centre planning application with Juttla Architects as described above
Designs for Ramgarhia Sabha front extension with Stones Architects.
New fire alarm system in the main Gurdwara complex.
IT projects new screens in Darbar Hall and upgrade of the sound system.

Ram8arhla Sabha, Southall
Report of the Trustee5 for the year ended 31 De¢ernber 2024
Results for the year
The total income increased in the year by £59,127 to £660.427. The total expenditure for the year excluding
depreciation decreased in the year from £494,914 to £469,707 caused mainly due to savings in electricity costs,
expense on Ramgarhia Hall, and Stores, whilst increasing expenditure on Lodge House and Paath bheta during the
year
The net movement in funds for the year was E180,49612023 - £103,753) thereby increasing the unrestricted fund5 to
£7,839,948 of which £6,848,128 is invested in the charIt￿S totsl fixed a55ets. The charity has net current assets of
£991.82012023 - £841,980).
Statement of trustee5 responsibilities
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with
applicable law and regulations.
The law applicable to charities In England & Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations
2008 requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom
GenerallyAccepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The trustees must
not approve the financial Statements unless they are satisfied that they give a true and fair view of the state of affalrs
of the charity and of the incoming resources and application of resources, including the income and expenditure, of
the charity for that period.
In preparing these financial statements, the trustee5 are required to..
al select suitable accounting policies and apply them consistently,.
bl observe the methods and principles in the Charities SORP,.
cl make judgments and accountlng estimates that are reasonable and prudent;
dl state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.
el prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue to operate.
The trustee5 are responsible for keeping sufficient accounting record5 that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They are
also responsible for safeguarding the assets of the charlty and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.

Ramgarhia Sabha, Southall
Report of the Trustee5 for the year ended 310ecember 2024
Approved by the trustees and signed on their behalf bv..
Joga Singh Jutley
ngh Sehmi
President
Treasurer
Surinder Singh Sohal
Kewal Singh Sahota
General Secretary
Holding Trustee
Date

Report of The Independent Audltors to the Trustees of
Ramgarhia Sabha, Southall
Oplnlon
We have audited the financlal statements of Rarngarhia Sabha, Southall Ithe 'chariVI for the year ended 31
Oecember 2024which comprise profit and1055, balance sheet. cash flow and notes to the financial Statements,
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 Financial Reporting
Standard 102 The Financi(71 Reporting 5tundard applicable in the UK and Republic of Ireland Iunited Kingdom
Generally Accepted Accounting Practice).
In our opinion, the financial statements..
Ive a true and fair view of the state of the chariW5 affairs a5 at 31 December 2024 and of its incoming
resources and application of resources for the year then ended,.
have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Practice;
and
have been prepared In accordance with the requirements of the Charities Act 2011.
8asls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and appllcable law.
Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the
flnancial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and approprlate to provide a basis for our opinion.
Conclusions relatlng to going concem
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our aLbditorfs report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is materially
incon515tent with the financial statements or our knowledge obtained in the course of the audit or otherwise

Report of The Independent Auditors to the Trustees of
Ramgarhla Sabha, Southall
Other Information (continued)
appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements.
we are required to determine whether this gives rise to a materlal misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there 15 0 material mi55tatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on whlch we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities IAccounts and
Reports) Regulations 2008 require us to report to you if, in our opinion..
the Information given in the trustees, report Is inconsistent in any material respect with the flnancial
statement5,' or
sufficlent accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records and retums; or
we have not received all the information and explanations we require for our audit.
Respon51bllltles of trustees
A5 explained more fully in the trustees, responsibilities statement set out on page 7 the trustees are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view, and for Such
Internal control as the trustees determine is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic
alternative but to do so.
Auditorf5 responslblllties for the audit of the Ilnancial statements
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objertives are to obtain reasonable assurance about whether the financial Statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our oplnion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audlt conducted in accordance with
ISA5 IUKI will always detect a material misstatement when it exists. Mi5Statements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic declsions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
al Enquiry of management to identify any instar)ces of non-compliance with laws and regulations; checking all
Statutory ssjbmissions have been submitted on time and are complete including those for The Charlty
Commi55ion
bl Enquiry of management with regards to actual and potential litlgation and claims.

Report of The Independent Auditors to the Trustees of
Ram8arhia Sabha, Southall
c} Performing audit work over the risk of management override of controls, including testing of journal entries
and other adjustments for appropriateness, and reviewing accounting estimates for evidence of
management bias.
dl Reviewing disclosures in the tinancial statements and testing to supporting documentation to assess
compliance with applitable laws and regulations.
el Checking existence and continued use of fixed assets; checking calculations of depreciation: and checking
fair valuation of assets.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statement5, or no-compliance with regulation. This risk increases
the more that compliance with a law or regulation is removed from the events and transactions reflected in the
financial statements, as we will be less likely to become aware of instance of non-compliance. The risk Is also greater
regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery.
collusion, omission or misrepresentation.
A further descriptlon of our responsibilities for the audit of the financial statement5 is located on the Financial
Reporting Council's webslte at.. htt
vw.frc.or
auditorsres
onsibilities. This description forms part of our
auditorfs report.
Use of our report
This report Is made solely to the charit￿$ trustees, as a bodyi in accordance with Part 4 of the Charities IAccounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an avditorfs report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitls
trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Business Ledger Limited Chartered Certified Accountants
Statutory Auditor
3 Waterside Drive
Langley, Berkshire
SL3 6EZ
Business Ledger Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment
as auditor of a company under section 1212 of the Companies Act 2006.
io

RAMGARHIA SABHA SOUTHALL
STATEMENT OF FINANCIAL AcnviriES
for the year ending 31 De¢ember 2024
Note
Unrestrl¢ted
Funds
2024
Total
Funds
2023
General
Fund
Sports
Centre
INCOME and ENOOWMENTS
Donations and le8acies
Investment income
Sport5 Centre
TOTAL INCOME
490.6S3
93.158
490.653
93.158
76,616
660,427
433.871
111,789
55,640
601,300
76.616
76,616
583,811
EXPENDITURE
Charitable actlvities
Raising funds
Sports Centre
Other
TOTAL EXPENDITURE
340,590
340,590
426.531
120.386
120,386
18,955
479.931
62,235
8,781
497,547
18,955
359,545
120,386
NET INCOMEIIEXPENDITUREI
224,266
143,7701
180,496
103,753
TRANSFERS BEfwEEN FUNDS
121,1301
21,130
NET MOVEMENT IN FUNDS
203,136
122.6401
180,496
103,753
RECONCIUATION OF FUNDS
Total funds brought forward
5.765,012
1,894,440
7.659.452
7,555,699
Total Fund5 cathed forward
5,968,148
1,871,800
7,839,948
7,659,452
li

IWAGARHIA SOUTHALL
BALANCE SHEET AT 31 DECEMBER 2024
Note
Unrestrlrted
Funds
2024
Total
Funds
2023
General
Fund
Sports
Centre
FIXED A$5Ers
Tangible a$5ets
Investments
Totolfixed ossets
1.518,046
3.462,794
4,980.840
1.867.288
3,385,334
3,462,794
6,848,128
3.354,678
3.462.794
6.817.472
li
1,867.288
CURRENT A55Ers
Debtors and prepayments
Cash at bank and in hand
Totolturrent 055ets
12
58,450
785,930
844.380
989,708
989,708
6,512
6,512
996.220
996,220
UABIUTIES
Creditors.. Amounts fallin8 due wlthln
one year
13
I2,4￿)}
12,CM)01
14,4001
12,4CX)I
NET CURRENT ASSETS
987.308
4.512
991.820
841,980
TOTAL ASSETS LESS CURRENT UABiimES
5,968,148
1.871,800
7.839.948
7,659,452
TOTAL NET ASSETS
5,968,148
1,871.800
7,839,948
7,659.452
FUNDS
UnrestrKted funds
14
5,968,148
1.871.8Th)
7.839.948
7.659,452
TOTAL FUNDS
5,968,148
1,871,8LTh)
7,839,948
7,659.452
The finandal statements were approved by the Board of Trustees on .........
and were signed on its behalf by..
Joga Sin8h Jutley
President
Kuldlp Sin8h Sehmi
Treasurer
Surlnder 51ngh Sohal
General Secretsry
ewal Sin8h Sahota
HoldingTrustee
12

RAMGARHIA SA8H4 SOUTHALL
CASH FLOW STATEMENT
for the year ending 31 December 2024
2024
2023
RECONCILIATION OF NET EXPENDITURE TO
NET CASH FLOW FROM OPEPATING ACTIVITIES
Net Income
Adjustments for
Depreciation charges
Revaluation of Investment properties
Rents from investments
Interest paid
Ilncreasel in Debtors
Increase/lDecreasel in Creditors
Net cash provided by operating artlvltles
180,496
103.753
10.224
2.633
193,1581
1111.7891
58.450
131,3001
158.012
136,7031
Cash flows from investing actlvltSes
Interest and rents from investments
Purchase of Tangible fixed assets
93,158
140,8801
52,278
111,789
111,789
Cash flows frorn financing ortlvltles
New loans
Change In cash and cash tquivalenls In
the reportlng perlod
210,290
75.086
Cash and cash equivalents at the beglnning of
the reporting period
785.930
710.844
Cash and ¢ash equl¥alents at the end of
the reporting perlod
996,220
785,930
Analy515 of ￿$h and cash equlvalÈnts
Cash in hand and 3t bank
996,220
785,930
Analysis ot change5 In net debt
At $tart of
Cash-flows
Other non-
Atend of
year
Cash chan8es
v•ar
Cash
TOTAL
785.930
785.930
210,290
210,290
996,220
996.220
13

RAMGARHIA SABH& SOUTHALL
Note5 to the Flnanclal Statements
for the year ended 31 December 2024
I ACCOUNTING POUCIES
Basls of preparing the Ilnan¢lal statements
The financial statements of the charity, which is a public benefil entity under FRS102, have been
prepared In accordance with the Charities SORP IFRS1021 'Accounting and Reporting by Charities..
Statement trf Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective
I january 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under
the historical cost convention.
The trustees consider that there are no material uncertaintles aboyt the Charity's ability to continue as a
going concern.
Funds
The charity has two unrestricted income funds, one for general fund and the other forthe sports centre.
unre￿rICted income funds Comprise those fund5 which the trustee5 are free to use for any purpose
in further3nce of the charitable objects. Restrirted funds include deslgnated funds where the trustees,
have Set aside resources for a specific purpose.
Income
All income is reco8nised in Statement of Financlal Activities once the Charity has entitlement to the
funds, it 15 probable that the income will be received and the amount can be rneasured reliably.
Investment In¢ome
Only the Income generated by inve5trnent building is classified as Investment Income.
Where income is receNed from lettin8 extra space in a buildlng pre domlnantly used for charStable activity,
this is not classified as rentsl Income.
Empenditure
Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing
the charity to that expenditure. it 15 probable that a transfer of economic benefits will be required in
5ettlernent and the arnount of the obligation can be measured reliably. Expenditure is accounted for
on an accruals basis and has been classified under headin85 that a88regate all costs related to
the category.
Irrecoverable VAT
Irrecoverable VAT is char8ed against the cate80ry of expenditure for which it was incurred.
Allocatlon of overhead and support costs
Support costs include administrative office funrtions are allocated to the activity cost categorie5 on a
basis consistent with the use of resouree5. The Sports cent￿ has Its direct costs allocated. there being
no allocation of general overhead5 as the Sport5 Hall does Thot recover it5 dirert expenditure.
14

RAMGARHIA SABHK SOUTHALL
Notesto the Financlal statements
for the year ended 31 December 2024
Costs of generating funds
Costs of generating funds are those costs incurred in attrarting voluntary income. or incurred
in trading activities undertaken to raise funds.
Charltable artivltles
Charitable expenditure comprises those costs incurred by the charity in the delivery of it5 artivlties
for its beneficiaries. It includes both direct pay and non-pay costs and Sltpport costs relating to those
Governante costs
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity. and include its audit fees and other 5irnilar costs of the charity includin8
trustee expenses.
Tangible fixed asset5 and depreciation
All assets costin8 more than £1,000 are capitalised and at historic cost. Fixed assets are stated at cost
less accumulated depreciation and any impairment.
The long term leasehold property 15 written over the lease term.
Depreciation Is provided at the following annual rates in order write off the cost less estimaied residual
value of each asset over its estimated useful life. The freehold property 15 valued at historic cost and is
not depreciated, as the Gurdwara and related community hall are ¢on5tdered to have a useful life as a
buildin8 of 8Teater than 50 year5 and so any depreciation cha¥8e is considered irnmaterial.
Plant. machinery, fixtures and fittln85
25% gn reducSng balance
Investment propertv
The Trustees classify a property a5 Investment property where majority of its income 15 investment
income. Investment property is shown at most recent valuation. Any movement is allocated to its
related fund.
Govemmert 8fant5
The charity has adopted the accrua15 model for accounting of Governmefit grants. Governrnent Grants shall
be recognised as Sncome on a systematic basis over the period5 in whlch the related costs are incurred.
2024
2023
2 DONATIONS AND LEGACIES
Donations
Gift Aid
Donation5 for food
384,839
81.105
24.709
490.653
350,055
55.460
28.356
433.871
3 INVESTMENT INCOME
Investment property rental income & bank interest
93,158
93.158
111,789
111.789
4 SPORT CENTRE INCOME
Sports hall
76,616
76,616
55,640
55,640
15

AMGARHIA SAaHA. soiTfHALL
Notes to the Financial Statements
for the year ended 31 December 2024
1024
2023
5 CHARITA8LE A￿1VITIEs
Worship costs
Food
VaSsakhi & other celebrations
Variety show
Property rnalntenance and running costs
Punjabi school
Charity running costs
80.601
53.980
17,922
6,153
166,178
10,376
5,380
340,590
74,052
67.779
21,201
7,728
243.378
8,435
3.958
426,531
6 RAISING FUNDS
Advertising etc.
7 SPORT CENTRE COSTS
Property costs
Other costs
113.509
6.877
120,386
58.140
4,095
62,235
OTHER C05T5
Legal and professional c05t5
Auditors remuneration
Depreciation- General Fund
Bank charges
4,113
2.153
10,224
2,218
18,955
2.633
1,595
8,781
9 STAFF COSTS
Freebance Iworshlp costs)
Wages and salaries
Penslon costs
60,798
15,168
53,469
19,180
75,966
72,649
The average monthly nurnber of employee5 during the year wa5 as follow5.'
No employee recelves total employment benefits of more than £60,000
No trustees or the managing commlttee have receNed any remuneration or other benefits or
expen5e5 from the charity
There are no key management personnel employed by the Charitv.
16

FLAMGARHIA SABHA. SOUTHALL
Notes to the Finan¢lal Statements
forthe year ended 31 December 2014
10 TANG18LE FIXED ASSErs
Land & buildings
Gurdwara
Sports Centre
buildings
Other
Total
COST OR VALUATION
At l January 2024
Additions
At 31 December 2024
1.472,010
1,867,288
371,910
40,880
412.790
3,711.208
40.880
3.752,088
1,472,010
1,867.288
DEPRECIATION AND IMPAIRMENTS
At l January 2024
Depreciation
Al 31 December 2024
356,530
10,224
366,754
356.530
10,224
366.754
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
1,472,010
1.472,010
1,867.288
1.867,288
46,036
15,380
3,385,334
3,354,678
Plant &
equipment
Flxture and Paintings
fittings
Other
Total
COST OR VALUATION
At l January 2024
Additions
At 310ecember 2024
154,338
33,000
187,338
210,087
7,880
210.087
7,485
371,910
40,880
412,790
7.485
DEPRECIATION AND IMPAIRMENTS
At l January 2024
Depreciatlon
At 31 December 2024
149,967
9,343
159,310
206,563
356.550
10.2Z4
366.754
207,444
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
28,028
4.371
2,643
3,524
7,485
7.485
46.036
15.380
17

RAMGARHIA SABH& SOUTHALL
Notes to the Flnan¢lal Statements
forthe year ended 31 December 2024
11 INVESTMENT PROPERTY
VALUATION
At l January 2024
Revaluation during the year
At 31 December 2024
3A62.794
3.462,794
The Trustees and the Executive Committee consider there has not been significant movernent in the
market value of the investment property based on resale value of cornparable properties. No change
in ¢arryin8 value of the Investment Property is required.
2024
2023
12 DEBTORS
Prepayments and accrued income
58.450
13 CREDFTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditor5
4,400
4,400
2,400
14 SUMMARY OF FUND MOVEMENT
General
Fund
Sports
CeTrtre
Unrestrlrted
Funds
Total
Fund5
At l January 2024
Income
Expenditure
Transfer
At 31 December 2024
5,765,012
583,811
1359,5451
121,1301
5.968.148
1.894,440
76.616
1120,3861
21,130
1.871.8(KJ
7.659.452
660.427
1479,9311
7.659A52
660.427
1479.9311
7,839,948
7.839,948
18

RAMGARHIASABH& SOUTHALL
Note5 to the Flnancial Stotements
for the year ended 31 December 2024
15 SUMMARY OF ASSETS BY FUND
General
Fund
Sports
Centre
Unrestrlcted
Funds
Total
Funds
Tangible fixed assets
Investment Property
Current Assets
1,518.046
3,462,794
989,708
1,867.288
3.385,334
3.462,794
996.220
3,385,334
3.462,794
996,220
6.512
Amounts falling due in one year
At 31 Decèmber 2024
12,4001
5,968,148
12,0001
1,871,800
14.4001
7.839,948
14,4001
7.839,948
16 REiATED PARTY
There are no related party transactions between the charity and the trustees or the manèging Committee.
17 FRC ETHICAL STANDARD- PROV1510N5 AVAILABLE FOR SMALL ENTITIES
In common with many other buslnesse5 of our size and nature we use our auditors to a551St with the
preparation of the financial statements.
19