Charlty registratlon number.. 282510
RAMGARHIA SIKH ASSOCIATION
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

Ramgarhla Sikh Asgorlatlon
ConteDt$
P49¢
Trustees, Report
Independent Auditorfs Report
ststement of Financlal Actlvltles
Statement of Flnonctsl Poslth)n
Statement of Cash Flows
Note5 to the Statement of Cash Flows
Note5 to the FlnJThclal Ststernents
LO-16
The tsll¢wlng pJge3 do not lorm part of the statutory accounts..
Detalled Statement of Flnanclal A¢tlvY(les
17-18

Ramgarhia Sikh Assoclatlon
Trustees. Report For The Year Ended 31 December 2025
The trustees present their report and the financlal statements for the year ended 31 December 2025.
ObJertlv•• and Actlvltles
Almj and Objectives
The trustees present their report and the financial statemenrs for the year ended 31 December 2025,
The charlty Is controlled by Its governing docurnenl, a deed of Trust and constltutes an unlncorporated charity.
Slgnlflcant Actlvltl•s
The Charlty provldes the followlng facillties to Its congregation from Its letation in Golden Crescent. Hayes. Mi4dlesex.
l. Early momlng prayers tlally from 5.00am
2. A full breakfast, lunch and evenlng meal for those that vlsit the tetnple Includlng those In need. A large Thumber of meals
are served every day at the temple through charltable donatlons
3. A speclal ladies congregatlDn Is held every Wednesday aftemoon
4. Slkh weddings and funerals In accordance with Slkh 5crlpture5 and rites
5. Children's muslc and language Classe5 that are attended by large number of students for whleh the charlty prevlde5 all
5tstionery and readlng Tnaterials.
6. Health related activltles and awarene5S
7. Annual chlldren's summer camp
8. A full readlng of the 51kh scrlptures 148.hour serwlcel almost every weekend but mostly on 411 Slkh Religlous fe$tival$
and major Sikh rellglous occaslons
9. A full Sunday congregation fr¢m 5.00am tlll 8.30pm whlch can be ottended by over 500 followers at any glven tlrne.
The Trustees ore fully cornrnltted to Servlng the Slkh Comrnunlty for the purposes of worshlp by holdlng Sikh congregatlons
afid provlding facllltles that Include blrth. death, baptism, and marrlage ceTemonies at the temple.
Publlc B•n•flt
Publ1¢ B•n•flt
The trustee5 conflrm that they have complled wlth the requlrements of Sectlon 17 of the Charltles Act 2011 to have due
regard to the Charlty Commission's guldonce on publlc beneflt.
A<hl•v•m•ni* Ind P•rformonc•
M•ln Achl•v•m•nts
l. Sports actlvltles such as tsble tennls, judo and karate are held on a weekly basls
2. Monthly dementlè health asse55ments are performed at the temple
3. Free use of the premise5 for other related art+vltle$ wh¢ look after youngsters to gulde them away frorn drug use and
alcohol abuse
4. Weekly lessons for guldènce agalnst antl-soclal behaviour and cyber bullylng are held at the temple
5. NHS health check day Is èlso made avallable for everyone by the charlty
Pln•n¢lal R•vl•w
Flnanelal Po•ltlon
ThE financial 5tandlng of the Cha￿tY remalns solld, with sufflclent resources to support Its ongolng actlvltle5.
Inve•tm•nt pullcy and obJectlv•s
1. Short-term lettin9 of the Ilbrary flats an(J the warehouse untll future fundlng and re.¢ev4opment plans are re-
established and put Into place for the benefit of the cornrnunity
2. A speclalSst architett who has experlence in the deslgn of slkh temples In the UK has re￿ntlY v151ted the charity and
oThgolng discusslons are currently taklng place
R•Strv•# Pollcv
The charlty Is holdlng reserves as It is contlnulng to pursue a pollcy of refurbishment and expansion of its existing prernSse5.
Strurtur•. Governanu and M•n•g•m•nt
Governing Documert
The charity Is controlled by Irs governlng document, a deed of trust and constitutes an unlncorrorated chartty.
Reeruitrnent and appolntm•nt of new trurtee•
One trustee must resign at ihe tlme of the general elections, whlch are held every two years. and another one must be
ehosen on hl /hor place who muort bo unanimouJly elcctcd by thc 9cncral body.
Paye I

Ramgarhla Sikh Assoclatlon
Trustees, Report (contlnued)
For The Year Ended 31 December 2025
The trustee5 conflrm that they have complied with the requlremeThts of Section 17 of the Ch)rkn'es Act 2011 to have due
regard to the Charlly Commission's guidance on publ*c beneflt.
R•f•r•nc• and Admlnlitratlv• D•tsll•
Trustms
T Bhogal
S Ja55
J KuThdl Ire51gned 3010312026)
K Bansal
O Sambhl
N Vlrdee lappolnted 1210412026)
Ch•rlty Number
282510
Prlnclp•l Addr•••
Slkh Temple Golden Cregcent
Hayes
UB3 IAQ
Audltor•
The Corporate Pra¢rice Llmlted
Chartered Accountants Statutory Audltor5
65 Delamere Road
Haye5
Mlddlesex
UB4 ONN
Page 2

Ramgarhla Slkh Association
Trustees. Report (contlnued)
For The Year Ended 31 December 2025
st•tsm¢nt ofTNste*#' Rt¥ponsibilitie
The trustees are respon51ble for preparing the Trustees, Report and the hn8ncial staternents in aCCordar￿e wlth applicable law
and Unlted Klngdorn Accounting Standards (Unrted Klngdom Genernlly Accepted Accountlng Practltrl.
The law appllcable t¢ charttles In Englanit and Wales wqulres the trustees to prepare financial statements for each fin8n¢lal
year which glve a true and fair vlew of the state of affalrs of the charity and of the IncorniThg resources and appliution of
resources of the ch8rity for that period. In preparlng the financial 5taternents the trustees are required to..
select suitable accounting policies and then èpply them ¢ons15tentlyi
tsb$erye the methods and prlnclples in the Charlty SORP,.
make judgrnents and accouThtln9 estimates that are reasonable and prudent,.
• State syhether appllcable accountlng standards have been followed., subject to any departures dlsclosed and explalned
in the flnanclal sratements.. and
prepare the tinanclal ststement5 on the going concern basls unless it 15 inappropriate to presume that the charity wlll
continue In bu51ne55.
The trustee5 are responsible for keeplng adequate accounting ￿COrdS whlch disclose wlth reasonable accuracy at anytlme the
financlal position or the ch&rity and to enable them to ensure that the accounts comply v41th the Charlties Aet 2011, the
Charftles IA¢¢ounts and Reports) Regulètlon5 2008 and the provlslons of the trust deed. They are also responslble for
sofeguardlng the a55et5 of the charlty and hence fvr taking reasonable steps for the p￿ventIon and detection of fraud and
other Irregularltles.
The tru5tee5 are responslble for rhe malntenance and Integrlty of the corporate and financial InforrnatloTh included on the
charlty'$ webslte. Leglslatlon In the Unlted Klngdom 9overnlThg the preparotloTh and dlssemlnatlon of finanelol ststements rnay
dlfler trom legislatloTh In other lurlsdlctlon$.
The trustees. reptsrt was Jpproved by the board of tru5tee5 and slgned on Its behalf bv=
D Sambhl
Trustee
27 August 2026
Page 3

Independent Audltor's Report
to the Members of
Ramgarhia Slkh Associatlon
Oplnlon
We have audited the nnancial statements of Ramgarhia Sikh Assoclatlon Ithe chanty'l for the year ended 31 Decernber 2025
which cornprtse the Statement of FSnanclal Activities (including Incotne and Expendlture Accoufitl. Statement of Financiol
Posltien, Ststement vf Cash Flows and the related notes, Includlng a summary of signiflcant accountin9 pollcies. The Ananciol
reportlng frnmework that has been applled In their prepèration 15 applicable law and Vnlted Klngdom Accountlng Standards
(United Kingdom Generally Accepted Accounting Practkel. Induding FRS 102 'The Financial Reporting Standard appllcable In
the UK and RepublSc of Ireland"
In our oplnlon the financial statements..
give 4 true and falr vlew of the state of the charlty's affalrs as at 31 December 2025 tf Its Incoming reseurces and
pplication of resources, for the year then ended,.
have been propedy prepared in accordance wlth Llnited Kingdorn Generally Accepted AccountlTrg Prattl￿. and
have been prepored In actordance v41th the requlrements of the Chorltles Act 2011.
B•glJ for Oplnlon
We conducted our audlt in accordance Internatlonal Standards on Audlting IUKI IISAS IUKI) and appllcable lav4. Our
responslbllltles under those standards are further de5crlbed In the Auditorfs responsSbllitles ler the audit of the fiThanclal
statements section of our report. We are Independent of the chadty ITh a¢tordance wlth rhe ethlcal requirernent5 that are
relevènt to our audlt of the financlal statements ITh the UK, Includlng the FRC'S Ethlcal Standard, and we have fulfllled our
other ethlcal responsibilitie5 In accordance with these requirement5. We belleve that the audlt evldence we have obtalned Is
sufflclent ind approprfote to provide 8 ba$ls for our oplnlon.
Conclu•lon• Rel•tlff g to Golng C•nurn
ITh audlting the flnanclal statements, we have concluded that the trustees. u% of the golng concern basls of accountlng In the
preparatlon of the financial statements 1$ appreprlate.
8a5ed on the work we have performed, we have not Identified any materlal ￿ncertaIntleS relatlng to events or condltlons that,
Indlvldually or collectlvely, may cast slgnlficant doubt on the charity's ablllty to contlnue a5 O 9oln4 concem for o perlod of at
least 12 month5 from when the flnanclal statements are authorised for ls$ve.
Our rttpL¥nsibilltles ènd the respon51bllltle5 Of the tNs¢ees wlth respect to 9olng concern are descrlbed In thi relevant
sectlons of th15 ￿pOrt.
Oth¢r Inforniatlon
The other InforrnètlDn compr15es the Informatinn inrliided ITh the. InniJAI report, other than the Ilnanclal stjternents ènd our
audltor's report thereon. The trustees are ￿sponsible for the other Inforrnatlon contained wlthln the annual report. Our
gplnion on the flnanclal statements does not cover the other Informatlon and wje do not express any ferrn of a55urance
eoncluslon the￿on. In connertion wlth our audlt of the flnanclal statements, our responslblllty Is to read the other Informatio
antl, In doing $0, conslder whether the other 1nformatlon Is rnaterially Inconslstent with the flnanclal statements or our
knowledge obtalned in the 8udlt or otherwise appear5 to be materially mlsstated. If vle Identlfy such rnaterlal In¢on$lstencles
or apPO￿nt ffloterlal misstatements. we are requlred to determine Y4hether this gives rlse to a materlal rnlsstatement In the
hnanclal statements themselves. If, based on the work we have performed, we conclude that there Is a material
mlsstatement of th15 other Informatlon, we are requlred to report that fatt.
We have nothlng to ￿pOrt in this regard.
Matt•rn oth Whlch W• Ar• R•qulred to R•port by Exc•ptlon
We have nothlng tD report in respect OF the followlng tnattets in relation to whlch the Choribes IAccount5 and Report51
Regulatlons 2008 requlre us to report to you Ir, In our opinion..
the Informarion given In the Trnstees, Report 1$ inconsistent In any materlal respect with the flnancial statements,. or
sufficient accountlng records have not been kept., or
the financlal statements are not in agreernent wlth the accountlng records or return5,' or
we hove not received all the Informatlon and explanatlons Y4e requi￿ for our audlt.
Page 4

Independent Auditor's Report (continued)
to the Members of
Ramgarhia Sikh Assoclatlon
RaipoMlbllltle• of Tru6tses
A5 explaSned more fully in the Trustees, Responsibilltle5 Statement set out on page 1-3. the trustees are responslble for the
preparatlon of the financlal statements and for ￿hn9 $atisfled that they give a true and fair vlew. and for such internal control
as the rrustees determine Is necessary to enable the preparatlon of financial statements thot are free from matenal
15Staternent, whether due to frau¢J or error.
In preparlng the financlal statements, the trustee5 are responsible for asse551ng the charlty's 8bllity to continue as a goinp
concem, d15closing* as appllcable, matter5 related to going concem and using the going concern basis ol accountSng unless
the trustees either Intend tts liquidate the charity or to cease operdtlOll5, or have no reali5tlc alternatlve but to do so.
Audltor'• Ruponslbllltl¢s lor the Audlt of th• Flnanclal Stat*m•nts
We have beeTh appointed as audltor under section 145 of th¢ Charltles Aet 201 L and report in accordance wlth the Act and
relevant regulations m8dè or having effect thereunder.
Our oblectlves are to obtain reasonable assurnnce about whether the flnancial staternents as a whole are free from materlal
rnlsstatement, whether due to fraud or error, and to Issue an audltor's report that Includes eur oplnion. Reasonable assurance
Is a hlgh level ef assurance, but Is not a guarantee that an audit conducted In accordance wlth ISAS IUKI wlll alway5 detect
moterlal mls5tatetnent when It exlsts. Mlsstatements can •rf5e frorn fraud or error and are con5IderEd mJterlal If, Individually
ar In the agg￿gate, they could reasonably be expected to influence the economlc decisions of u5er5 taken on the basls or
these financial statements.
The extent t¢ vlhleh our procedures are capable of detectlng irregularltles, Includlng frnud 19 detsiled beltsw.,
Non-compllance vlith law5 and re9ulatlons
Enqulry of fflaThagement and those charged wlth governance around actual and potentlal Iltlgatlon tlalrns.
Revlewing mlnutes of meetings of those charged with govemance,
Ileviewing flnancial 5taternent dlsclcsures and testing to supportlng documentatlon to assess cornpllance wlth appllcable
law5 and re9ulatlons.
Mènagernent ovethde ol controls
Audltlng the risk of managernent override of contrels, Inclu¢ln9 through testlng journal entrles and other adjustments for
approprlateness, and evaluatlng the bu51ne55 ratlonale of slgnlficant transactlons outside the normal course ol bvslness.
A lurther descrlptlon of our responsibilitles for the audlt of the finoncial statements Is located on the Flnanclal Reportlng
Councll's webslte www.frc.ory.uklauditorsresponslbllltles. This descrSptlon forms part of our audltor's report.
Use Of Our R•port
Thls report is rnade solely to the charity's trustee5, as a body. In •ccordance wlth Part 4 of the Charftles (Accounts and
Reports) Regulation5 2008. Our audit work ha5 been undertaken so that we ml9ht state to the charlty's trustees those
rnotters that we a￿ requlred to state to thern In an auditor's report and for no other purpose. To the fullest extent permltted
by law, we do not accept or assume respon51blllty to anyone other than the chaNty and the chadty's trustees as a bodyi for
our audlt work, for thls report, or for the opinlon$ we have foryred.
Th
orporate Practice Lirnited
27 August 2026
The Corporate Prnctlce Llmited
Chartered Accountants and Statutory Audltors
65 Delamere Road
Hayes
Mlddlesex
U84 ONN
The Corporate Practice Limited 15 ellgible for appolntment as auditor of the Charlty by vSrtue of Its ellglbS1Sty for appolntment
as auditor of a company under secknon 1212 of the Companles Act 2006.
Page S

Ramgarhia Sikh Assoclatlon
statement of Flnanclal Actlvltles
For The Year Ended 31 December 2025
2025
2024
uthre•trietsd Unr¢strSctsd
fund•
fundj
Not
INCOME AND ENDOWMENTS FFIOM:
DonaUon5 and leg8cles
Investrnents
786,319
118,851
669,287
109,447
905,170
778,734
EXPENDITURE ON:
Ralsln9 funds
1356,0571
1259,625}
NET INCOME BEFORE IP4VtSTMeNT GAIP4S
Net Ilossesllg•iny on Investments
549,113
1479.1351
519,109
61,584
NET LNCOME
69,978
560,693
NET MOVEMENTJ14 PU14DS
RICONCILIATION OF FUPIDS,.
Tot81 fund$ brought lorward
69,978
580,693
5,415,659
4,834,966
TOTAL FUNDS CARRIED FORWARO
19
5,485,637
5,415,659
The notes on pages 9 to 16 lorm part of these flnanclal statements.
Page 6

Ramgarhla Sikh Association
Statement of Flnancial Posltlon
As At 31 December 2025
2025
2024
Unre*tri¢ted
fund¥
Totsi
funds
Not
FIXED ASSETS
Tanglble Assets
Investment Prnpertles
12
817,207
809.326
2,860.865 3.340.000
3,678,072 4,149.326
CURRENT ASSETS
Debtors
14
84,779
88,420
2,363,018 1.863.923
C45h at bank and In hand
2,447,797 1.952,343
Cr*dltor•: Amounts Falllng Du• Wlthln On• Y••r
15
167,3071 180,0551
NET CURRENT A￿ET9 (LIABILITIES)
2,380,490 1,872,288
TOTAL ASSETS Less CURRENT UABILmi$
6,058.562 6.021,614
Cr•dltor•: Amounts Palllng Du• Aft•r Mor• Th*n On• Y••r
16
1572,9251 1605,9551
NET ASSETS
5,485,637 5,415,659
PUNDS OP Tme CHARITY
Unrestrlcted Fund5
5,485,637 S,415.659
TOTAL FUNDS
19
5,485,637 5.415,659
On behalf of the board
D Sambhl
Trustee
27 August 2026
The notes on page5 9 to 16 fomi part of these flnancial statements.
Page 7

Ramgarhla Slkh Assoclatlon
Statement of Cash Flows
For The Year Ended 31 December 2025
2025
2024
Not•1
Ca•h flow4 from op•ratlng actlvltl•s
Net cash generated from operatlons
Interest paid
514,772
144,630}
429,182
152,9561
Nel ush generated from operating activit*s
470,142
376,226
Ca*h Ilow• from Inv••tlng ortlvltl¢•
Purchase of tanglble a55ets
Interest received
131,914)
1,420
106,027
Rents ￿ceIVed from Investment propert*s
118,851
Net cash generated from Investlng actlvltles
86,937
109,447
C4•h flow• from 1fina￿lng actl¥ltl•%
Repayment of bank borrowln9$
157,9841
160,8241
Increase In co5h and cash eouivalent$
Cash and cash equivalents at beglnnlng of year
499,095
1,863.923
424,849
1,439,074
Cash and co5h equlvalents at end of year
2,363,018
1,863.923
Page 8

Ramgarhia Sikh Association
Notes to the Statement of Cash Flows
For The Year Ended 31 December 2025
l. R•conclll•tlon of Incom• to ca•h 94n•rat•d from op•rntlo
2025
2024
Net Sncome
69,978
580,693
Adjustments for..
Interest expense
Interest incorne
44,630
52,956
11,4201
1108,0271
12,397
{61,5841
Income from inv￿tmentS
DepreclatSon of tangible assets
Net falr value b55es/lgainsl recognised In proflt or loss
Moven7ents In worklng capltal..
Decreaselllncreasel In trade and other debtors
Increage in trade and other credltors
1118,8511
24,033
479,135
3,641
12,206
{46,5551
722
Net cash 9enerated from Operat￿n5
514,772
429,182
2, Ca•h and £*•h •qulval•nts
C•$h •nd cash equivalents, as stated In the Statement ol Cash Flow$, relates to the followlng Items In the Balance Sheet..
2025
2024
Cash at bank and In hand
2,363.018
1,863,923
3. An•ly•l• •f th•ng•• In n•t fund•
A••ti
J4nu•ry
2025
C•*h flowi
AJat3A
D•c•mb•r
2025
Cash at bank and In hand
Debts falllng due wlthln one year
Debts falllng due after rn0￿ than one year
1,863,923
161.4191
1605.9551
499,095
24.954
33.030
2,363,018
136.4651
1572,9251
1,196,549
557,079
1,753,628
Page 9

Ramgarhla Slkh Associatlon
Notes to the Financlal Statements
For The Year Ended 31 December 2025
l. Gen•ral Intormatlon
Ramgarhla Sikh Association 15 an unineorptyrnted charlty registered with the Charity Commission, reglsrered charlty nurnber
28251D. The prlnclpal address is Sikh Temple Golden Crescent , Hayes, U83 IAQ.
2. Accountino Pollcle•
2,1. B•*l• of Prep4ratlon of Fln4nclJl Ststem•nt•
The flnanclal statements have been prepared in aceardance wlth the Chadtles SOKP IFRS 1021 "Accounting and
Reportlng by Charitle$'. statement of Recommended Practice applicable to charltles prepadng thelr accounts In
arcordaThce v4ith the Financlal Reportlng Standard applicable in the UK and Republlc of Ireland IFRS 1021 (effective I
January 20191" Flnanclal Reporting standard 102 The Flnancial Reporting Standard applicable In the UK and Republic
of Ireland and the Charities Act 2011.
The chartty Is a Publlc 8eneflt Entity as defined by FRS 102.
2.2. Golng Conc•rn Dl¥cloJur•
The twstees have not ￿entIfIed rnaterfal uncertalntles related to events or condltlons that may cast $lgnlficant
oubt about the charlty's ability to continue a5 a golng concern.
2.3. Fund Ac¢ountlng
Unrestricted funds can be used In accordance wlth the th8rltable oblectlve5 at the dlscretlon of the trustees.
Deslgnated funds comprfj5e uThrestrlcted funds that h)ve been set aslde by the tru5ttts for a speciflc purpose.
Restrlcted lunds are to be used for specSfSc purposes a5 laid down by the donor.
Further explanation or the nature and purpose of each fuThd 15 Included In the notes to the flnarKlal statements.
2.4. Inc•mlng Rè•our¢••
Income Is reco9n15ed wheTh the charlty 15 legally entitled to It aftef any performance condltlons have been rnet, the
amounts can be rneasured ￿lIably1 and It Is probable that Income wlll be recelved.
Cash donatlons are recegnlsed on recelpt. Other donatlons are recognised once the charity has been notified of the
donation, unless perfomwnce condltlens requlre deferrol of the amount. Income tax recoverable In relatlon to
donatlon5 recelved under Glft Ald or deeds of covenant Is recogn15ed at the tlme of the donatlon.
Legacle5 are recognlsed on recelpt or Other￿lSe Ir the charlty has been notlfled of on Impending dlstrlburign, the
amount Is known, and receipt Is expected. If the amount 15 not known, the legacy Is treated as a contlngent aS5et.
2.S. Re•our¢•• Exp•nded
Expenrtiture is recognlsed once there is a legal or t¢r*struttive obllgetlon to transfer economlc beneflt to a thlrd party,
it is probable thèt a transfer of economic benellts will be reouired In settlement, and th¢ amount of the obligatlon can
be measured reliably,
Expendlture Ss dasslfied by actlvity. The costs of each 8rtivlty are made up of the total of direti tttsts shared
COSts, includlng support costs involved In undertaklng each activity. Direct costs attributable to a single activity are
allocated directly to that attivity. Shared costs which contribute to morp than one actlvity and suppert costs whlch are
not attdbutable to 1 51ngle attivlty are apportloned between those actlvitle5 on a basis conslstent wlth the use of
resourc￿. Staff ccsts are allocated on the basis of time spent, and depreciation chorge5 are allocated on the portlon of
the asset'5 use.
2.6. T•nglble Flx•d Assets and D•pr•¢l•tlon
TrTrgible fixed assets are rneasured at cost less accumulated deprEciatlon and ony accurnulated Impairment k)55es.
Depreeladon Is provided at rates calculated to wrlte off the cost of the flxed assets, less their estimated resldual v#lue,
over their expected usthl Ilves on the followlng base5'.
Freehold
Plant & Machlnery
2% per annum
15% on reduclng balance basls
Page 10

Ramgarhla Sikh Association
Notes to the Flnancial Statement$ (contlnued)
For The Year Ended 31 Decernber 2025
2.7. Inveotment Propertles
All intrestrnent properties are carried at falr value detemiined anfiually and deThved frorn the cUr￿nt market rents and
invegtrnent property yields for comparable real estate, adjusted If necessary for any dIfferen￿ in the nature, locatlon
or condltlon of the speclflc asset. No depreclatSon Is provided for. Chan9es in fair value are reco9nlsed in the statement
of financlal actlvltles.
2.8. Ca¥h and Cuh Equlvalents
Cash and cash equivalents are baslc flnonclal assets and include cash in hand and deposlts held at call with banks
other 5hort-terrn hSghly Ilquld Investtnents that rnature in no more than three months from the date of acqulsltlon and
are reodlly convertlble to è known amount ol co5h wlth Inslgnlficant rlsk of change in value. bank OVErdrafts.
2.9. Fln•ncS•l Instrum•nts
The charlty ha5 elected to apply the provlslons ef Sèction 11 '8aslc Flnanclal Instruments, and Sectlon 12 '0ther
Flnancial Instruments Issues, ef FRS 102 to all of It5 flnanclol Instruments.
Flnanclal Instruments are recognised ITh the charlty'$ balance Sheet when the chorlty becomes patty to the contractual
prov151ons ol the Instrument.
FlTr8nclal assets and Iiabllitie5 are offset, wlth the net amount$ presented In the financial statements, Ylhen there Is
le9ally enforceable right to set off the Tecogn15ed amounts and there Is an Intentlon to settle on a net basls or to
reallse the a55et and settk rhe Ilablllty slmultaneously.
Baslc fin&nclal assets
Ba51c financial assets, whlch In¥ude debtors and eash and bank balances, are Initlally measured at trans•ctlon prke
Including traThsoctlon costs and ￿￿ subsequently carrled at amortised cost using the effective ifjtere5t method unless
the orrangement COn5titute5 a finoncing transactlon, where the transaction is measured at the present value ef the
futts￿ recelpts discounted at a market rate of Interest. Flnan¢lal a55et5 clas51fled as recelvable wlthin one year are not
amertlsed.
slc flnancial Ilabllltle5, Includlng credltois and bènk loans are Initially recogn15ed at transortlon pdce unless the
4rr(Ingement constltutes a flnanclng transactlon, where the Oebt Instrument Is measured at the present value ef the
luty￿ payrnents d15COUnted at a market rate of Inte￿$t. Financial Ilabllltles classlfled as payable wlthln one year are
not amortised.
Debt Instruments are subsequently camed at amortlsed cost, u$in9 the effectlve Interest rate method.
Trade credltDrs ire obll9atlons te pay for goods or servlces that have been acqulred In the erdlnary ceurse of
operatlon5 from supplSers. Amounts paybble are classified as current Iiabillties If payment Is due ￿￿thIn one year or
le55. If not, they are presented as non-current Ilablllties. Tra(Je credltors a￿ recognised initially at transattion pdce
nd subsequently measured at amortlsed cost uslng the effective Interest rnethod.
DerecognltSon of flnanclal Ilobllitles
Flnanclal Ilablllties are dewognlsed when the charlty'5 COntractu41 obllgatlons expl￿ or are dlscharged or cancelled.
Incom• from Donatlon• and Lvg•cl••
2025
2024
UnrestrlLtsd Unr¢•irl¢t•d
funds
Donètlons and gifts
Gift Jid
775,319
11,ooD
615.507
53.780
786,319
669,287
In¥eJtment Jth¢om•
Page 11

Ramgarhla Slkh Associatlon
Notes to the Financlal Statements (contlnued)
For The Year Ended 31 December 2025
Z025
2024
VnreJtrl¢t•d Unrestrlctqd
lund6
Bank Interest receSvable
Rents recelved from Investment propertles
1,420
108,027
Il8.851
118,851
109,447
5. N•t Income/(Exp•ndltur•>
The net Income Is stated after charglng/lcreditln91'.
2025
2024
Depwlatlon of taThglble flxed assets - owned
24,033
12,397
6. An•ly•l* of Exp•ndltur•
2025
Actl¥ltl
und•rtak•n
Support
dlr•ctly
colts
(see nore 7} 15ee note 81
Total
Ralslng fund$
72,163
283.894
356,057
2014
Actl¥btl••
und•rtak•n
Support
dlr•ctly
¢4•ts
(see note 71 Isee note 81
Tot•1
Ralsing funds
50,576
209,049
259,625
7. Dlrect ColtB
2015
2024
RaSslng
fundi
Ralklng
fund•
Cosr of goods sold..
Langer Spend
Waste disposal
69,769
2,394
48,958
1,618
72,163
50,576
Page 12

Ramgarhia Slkh Assoclatlon
Notes to the Financlal Statements (contlnued)
For The Year Ended 31 December 2025
8. Support Cojts
2025
2024
R)1glng
ftd•
Ralslng
fund
Employee cost5
Premlses expenses
Gener81 administration
62.766
111,409
41,056
24,033
44,630
52,239
$4,386
36.804
12,397
53,223
Depreciatlon
Interest payable
283,894
209.049
9. Audltor'g R•muner•tlon
Rernuneratlon received by rhe charlty's audltors and thelr a550date5 durtng the year wa5 as follows..
2025
2024
Audlt S•rvlce•
Audlt of the cofflpany's flnanclal statements
7,000
6,000
10. Staff Colts
Staff costs were as follows..
2025
2024
Wages and salaries
Soclal 5ecurlty costs
Other penslon costs
61,298
248
1,220
49,860
2,359
62,766
52,239
No employee5 recelved employee benefits (exc￿dIng ernployer pension costs) for the reportlng perlod of more than £60,OCO.
11, Av•rag• Numb•r of Employe
Average number of employees durfng the year w8$.. 3 12024.. 2)
12. T•n9lble A•Mts
Land &
Prop¢rty
Pr¢•hold
Plant &
M4chln•ry
Total
Cojt or Voluatlon
As at l January 2025
Addition5
789,297
30,000
109,121
1.914
89B,418
31.914
As at 31 Oecernber 2025
B19,297
111.035
930.332
.CONTINUED
Page 13

Ramgarhia Sikh Assoclatlon
Notes to the Flnanclal Statements {contlnued)
For The Year Ended 31 December 2025
Depreclation
As at l January 2025
Provided durlng the period
7,533
7,593
81,559
16,440
89,092
24,033
As at 31 December 2025
15.126
97.999
113,125
Net Book V•lu
As at 31 December 2025
804,171
13,036
817,207
As at l January 2025
781,764
27,562
809,326
13, In¥••tment PrO￿rty
2025
P•lr Valu•
A5 at l January 2025
Revaluatlons
3,340,000
1479,1351
A5 Ot 31 Decernber 2025
2,860,865
14. D•btor•
2025
2024
Du• wlthln on* y￿r
Other del)tors
84,779
88,420
15. Cr•dltorJ: Amouftt• Folllng Due Wlthln On• Y••r
2015
2024
Bank loan5 and overdrafts
other credltors
Trxation and socljl SecU￿tY
Accrua15 and deferred Incorne
36,465
9,664
821
20,357
61,419
6,000
12,636
67,307
80,055
16. Crndltsr•: Amounts Falllnq Due Aft•r More Than Oth• Y•*r
1025
2024
Bank loans
572.925
605,955
Page 14

Ramgarhia Sikh Association
Notes to the Flnanclal Statements (contlnued)
For The Year Ended 31 December 2025
17. Loans
An analysis of the maturlty of loans is given below..
2015
2024
Amounts falllng due within one year or on demand.,
Bank loans
36.465
61.419
2025
2014
Amounts f¢lllng due between one and five years..
Bank loans
572,925
605,955
18. Penilon Commltmqnt•
The chartty operate5 a deflned contrlbutlon penslon scheme. The assets of the Scheme are held separately Irom those of the
Charlty In an Independentty adffllnlstered fund.
Durlng the year the chorge to the statement of flnanclal actlvltles In respect ol dellned contrlbutloTh $chtme5 was £1,220
12024.. £2,359).
At the st)tement ol flnanclal p055tlon date contrlbutlons ol ÉNIL were due to the lund and ère Included In creditors.
19. Mo¥•m¢nt In lund•
A••ti
January
2025
Asat31
D•cemb•r
2025
Incr•m•
Exp•ndStur•
Unr••trlrt•d fund•
General..
General unrestrtcted fund
5,415,659
905,170
1635,1921
5,485,637
Total fynd•
S,415.659
905.170
1835.1921
5.485,637
A•thtl
January
2024
Asat31
Dec•mb•r
2024
Incgm•
Exp•ndl¢ur•
Unr••trlct•d fund
General..
General unrestrlcted fund
4,834,966
778,734
1198.0411
5.415,659
Trt•l fund•
4,834,966
778,734
{198,0411
5,415,659
20. Traniactlon* wlth Tru•te•s
None of the trustees recelved any rernuneration or any other bendts frorn an employment wlth the charSty or a related entity
duThn9 the current or P￿vIOuS year.
No trustee expenses have been Incurred.
Page 15

Ramgarhla Slkh Assoclatlon
Notes to th• Flnanclal Statements (contlnued)
For The Year Ended 31 December 2025
21. Ra1&t￿ Party Dlsclo%ur•s
There have been no related pbrty transactlons In the reporung perlod that requlre dlsclosure.
Page 16

Ramgarhia Sikh Assoclatlon
Detalled Statement of Financial Activities
For The Year Ended 31 December 2025
2025
2024
Total
fundi
Tot•1
funds
IP4CQME AND ENDOWMENTS FROM:
Donatlon• and lèpacl
Donatlons and glfts
Gift aid
775.319
11,000
615,507
53,780
786.319
669,287
Inve•tm•nts
Rental Income from investment property
Bank Interest re￿1vable
118,851
108,027
1,420
118,851
109,447
905,170
778,734
EXPE14DITURE ON:
R•l•lng lund•
Langer Spend
Wwte disposal
Wages and salarle5
Employers Nl
Empk)yer$ pen51on5 deflned contrlbutlons scherne
Rate5
Llght and heat
Llght and Heat - p￿Or year
Repalrs. renewals and rnolntenonce
Insuran
Prlntln91 Postage )nd stationery
Telecommunlcations and data Costs
Audlt fees
Accountancy lees
Le9al lee9
Pmfesslonal fee$
Subscrlptlons
Charltoble donatlons
Other offlce costs
Dep￿ciatIOn
Bank interest poyable
(69,7691
12,3941
161,2981
12481
11,2201
130,5351
162,3361
116,5381
17,7061
17,2211
11,8941
11,6301
{7,0001
148,9581
11,6181
149,8801
12,3591
129,6861
124.700)
113,3231
18,3691
11,6721
11,6351
16,0001
13,0001
12,5601
112,0161
11,8861
12501
15001
19531
124,0331
144,6301
12251
112,3971
{53,2231
1356,0571
1259,6251
(356,0571
1259,6251
NET INCOME BEFORE INVEsfMENT GAINS
549,113
519,109
N•t {108Jes}/galn• on Inve•tment•
Fair value Ideficltl/surplus Dn ￿valuation of Investmerst property
1479,1351
61,584
1479,1351
61,584
.CONTINUED
Page 17

Ramgarhia Sikh Auoclatlon
Detslled Statement of Financlal Actlvltles {contlnued)
For The Year Ended 31 December 2025
NETINCOME
69,978
580,693
Page 18