Registered Charity Number 286079 Sikh Association Kingston Report and Unaudited Accounts 31 March 2025 Accounts Page 1 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Report and accounts Contents Page Trustees. Report Statement of Financial Activities Balance sheet Notes lo the accounts Schedule lo the Statement of Financial Activities Independent Examinerfs Report 10 Page 2 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston The report of the trustees for the year ended 31 March 2025 Introduction The trustees present their annual report and accounts for the year ended 31 March 2025. The board of trustees are Satisfied the perfomwnce of the charty during the year and the w)silion al 31 Mar¢h 2025 and consider that the charity is in a strong positi(m to continue its aCtiVe$ during the coming year, and that the ¢harty's a$$ets are adequate to fulfill ils obligations. The trading name of the Charity was Guruthara Guru Har Rai Sahib Ji. Objects The objects of the GLJrudwara are lo advance. pemiit and propagate the Sikh religion in Kingston and surrounding area by.. 1. Celebrating the principle Sikh Religious Festivals 2. By extending a welcome lo all Sikhs Newly arrive(l in or visiting the area 3. Managing the Gurudwara in accordance th Sikh tenenls and l(xal Govemmenl rules and wulalions. Referonce and Adminstrative Details Prlnclpal addr•$8 58 Lowef Marsh Lane Kingston Upon Thames Surrey KTI 3BJ Charity Registration Number Trust888 Mr Harpreel Singh Khurana Mr Jagmon Singh Kalra Mr Jagandar Singh Mr Mehar Singh 8udhraja Mr 8hupinder Singh Khurana 286079 Structure, Governance and Management Oryanlsatjonal Structuro The Holding Trust board consists of members elected by the executive committee for a tem of office not exceeding five years. New Holding Trustees may be elected on recommendats.on of the executive committee, to be endorsed by the Sikh congregation al the annual general meeting. Governing Docum•nt The Charity is controlled by its governing document, a deed of trust. and constitutes an unincorporated charity. Risk Management The Iruslee5 have a duty lo identrfy and review the risks lo which the charity is exposed and lo ensure appropriate controls are in place lo provide reasonable assurance against fraud and eOr. Provision for Unpaid Rent During the year. the trustees recognised a provision of £132.000 in respect of unpaid rent relating to the freeholders of charitie5 premi5e5, repTe5enling £12,000 per annum for the past eleven years. Background The management committee is Ihankftrl to all the worshipers f(Y their generous donations and continued financial support in making it a successful year for the congregation. On behalf of the board of Trustees Mr Jagmon Singh Kalra- Tru51ee Date". 12 February 2026 Mr Bhupinder Singh Khurana- Trustee Date." 12 February 2026 Page 3 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Statement of Financial Activities for the year endgd 31 March 2025 Unrestricted Funds Total Funds Last Year Total Funds Notes 2025 2025 2024 Incoming resources Incomlng resources from generated funds Donation & Grants 158.324 158,324 169705 Total Incomlng resources 158.324 158,324 169,705 Activities furthering charitable objecls Management & adminislrats'on of charity 165.309 81,729 165,309 81,729 38,960 89,241 Total resources expended 247.038 247,038 128,201 Fund balances- surplus in the peric¥J 188.7141 188,7141 41,504 alance brought fonvard 683.308 683,308 641,804 Balance carrled fopmard 594,594 594.S94 683.308 Page 4 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Balance Sheet a$ at 31 March 2025 Notes 2025 2024 The assets and liabilities of the ¢h017ty." Fixed Assets Tangible assets Total fixed assets 468.400 468.400 470.539 470.539 Current assets Cash al Bank Other Debtor I Short term loan Cash in Hand Total current assets 94,531 151,000 13,047 258,578 S1,698 151,000 10,574 213,272 Credltors.. arnounts falllng due wlthln one year N•t current assets 132.384 503 212 769 Total assets less current Ilabilitles 594.594 683,308 Not assets $94,594 683,308 Fln Accumulated funds Balance bn- Unrestrtcted 683.308 641,804 Fund balances- surplus in the period- Unrestricted Balance clfvid Iunrostrlcted) 594.594 683,308 Mr Jagmon Singh Kalra- Trustee Mr Bhupinder Singh Khurana - Trustee Approved by the trustees on 12 February 2026 Page 5 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Note$ to the Accounts for the year ended 31 March 2025 1 Accounting policies Basis of preparation of the accounts The financial slalemenls have been prepared under the historical cost convention and in accordance with.. lal Part Vl of the Charities Act", Ibl the Charities (Accounts and reports) Regulation 1995 and 2000; Icl the Slalemenl of Recommended Practice 'Accounling and Reporting by Charities, issued in October 2000 "SORP 2008 1 by the Charity Commission for England and Wales., Idl applicable UK Accounting Stsndards issued or a¢Jopted by the Acctrjnting Standards Board. In¢omlng Resources Incoming resources are accounted on an accrual basis on the slalement of Financial Activities when the charity Is legally entitled lo the income and the amount can be quantified reasonable accuracy. Resources Expended Expenditure is accounted lor on an aecrual basis *rKI has been classified under the headings that aggregate all cost related to that category. Where costs cannot be direclly attributed lo particulaf headings they have been allocated to activities on the basis eonsislenl with the use of Ils resourees. Resources expended include Value added tsx which is iffecoverable. Corporatlon Tax The charity 1$ exempt from tsx on its eharilable income and gains falling within section 505 of the Taxes Act. No lax charg&s have arisen in the charity. Bank Interest Bank Interest is recognised as an incoming rescmjrce when it is credited lo the bank stslemenl. All bank interest is Irealed a$ unreslricled income lo the General FurKI. Fund Accounting Incoming resources that may be apled for the GUru0ar8.$ general purposes are treated as 'Unreslricled' incoming resources and are credited lo the'unreslricted Funds.. Restricted funds can only be used for particular restricted purrx)ses wthin the objects of the charity. Reslriclions arise when specified by the donor or when hJrKls are raised for parb"culaT Te51ricted purposes. 2 Incoming resource 2025 2024 Donations & Grants 158.324 169.705 Page 6 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Note$ to the Accounts for the year ended 31 March 2025 3 Bank Interest 2025 2024 Interest received (Grossl 4 Costs of Generating Voluntary Income 2025 2024 Support Costs 5 A¢tlvltles furtherlng the charltable objects 2025 2024 Groceries and Langar faalilies Rent, rates & service charges Bank charges 32.197 132.414 698 165,309 37,441 625 894 6 Management and AdmSnSstratlon of the charlty 2025 2024 Ragi Jalhe and Granlhi Light & heal Decoration and poshaki Depreciation Premises repairs & renewals Cleaning expenses 46.874 20,817 2,937 2.139 4,623 4.339 28,497 17,827 8,887 2,139 29,501 3,860 81.729 89,241 7 Trustees. Remuneration and Benefits There were no Iruslees, rumeneration or other benefits for the year ended 31 March 2025. Trustees, Expenses There were no Iruslees, expenses fcf the year erKled 31 March 2025. Page 7 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Note$ to the Accounts for the year ended 31 March 2025 8 Tangible Fixed Assets Equipments Land & Building Totsl Cost Al 1 April 2024 Additions Disposal Al 31 March 2025 13,370 466.260 479,630 13.370 466.260 479,630 Depreciation Al 1 April 2024 Charge for the year Al 31 March 2025 9,091 2,139 11,230 9,091 2,139 11,230 Net Book Value Al 31 Mareh 2025 Al 31 March 2024 2,140 4,279 466,260 466,260 468,400 470,539 9 Provlslon for rent The charity has recognised a provi$i¢Jn of £132.000 in respect of unpaid rent payable to the freeholdets of charitie$ premises, representing £12.000 Fer annum for the past eleven years. The trustees consider that a present obligation exists in relation lo the ¢xcupan¢y of the premises and that selllemenl of the liability is probable. Aceordingly, the provision has been recognised al the trustees, best estimate of the amount required lo settle the obligation at the repcwiing date. 10 Movement In Funds At 1 Aprll 2024 Net Movements In funds At 31 March 2026 Unrnstrlcted funds General Funds 683,308 188,714) 594,594 683.308 88.714 594,594 Nel movement in funds, included in the above are as follows.. Incomlng resources Resources expended Movement In Funds Unrestrlcted funds General Funds 158,324 {247,038} 188,7141 158,324 247,038 88,714 Page 8 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Schedule to the Statement of Financial Activities for the year ended 31 March 2025 2025 2024 Voluntary In¢ome Unrestricted Funds.. General Donations Unrestricted Funds.. Golak Donation Unrestricted Funds.. Sukhmani Sahib & Akhand Path 109,645 39,168 9,511 118,432 30,500 20,773 158,324 169,705 Investm•nt In¢om• Bank interest received (Grossl Total Incoming resources 158,324 169,705 Resources Expended Spg¢1fi¢ govgrnan¢e costs Employee costs.. Granlhi Sahib Bhela Ragi Jathe and lecturers 9,798 10,833 20,631 6,315 6,047 12,362 Prom1808 Cost• Rent ftsr the current and past years Rale5, water and service charges Insurance Light and heal Depreciation Premises repairs and renewals Decoration 132,000 414 625 530 17,827 2,139 29,501 6,887 20,817 2,139 4,623 2,937 162,930 57,509 Gonoral adm5nlstrat5ve oxp8ns8s: Remunerats'on - Raagi Jatha and Palhees Cleaning & hygiene Bank charges and Interest Groceries and Langar 26.243 4,339 698 32,197 63,477 16,135 3,860 894 37,441 58,330 Total governance costs after reallocation 247.038 128,201 The basis for the allocation of costs as shoym above is explained in the accounb.ng policies and the notes lo the accounts. Page 9 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605
Sikh Association Kingston Independent Examine$ Report to the trustees of the charity Report of the Independent Examiner to the trustees of Sikh Association Kingston on the accounts of the Charity for the year ended 31 March 2025 We report on the accounts of the Sikh As$clion lQ"ngston Chanty for the year ended 31st March 2025, whh are set out on pag8 3 to g. This report is made solely to the Sikh Association Kingston's trustees. as a bth. in acrdance with section 6141 the Charities Act 2011 1"Act'l. My examination has been undertaken so Ihat we mwJht stale to the trustees those matters we are required to state to them in an independent examiners report an¢J for no other purpose. To the fullest extent pem)itted by law, we do not accept or assume responsibilty tts anyone othei than the Assoa*"on and the A$SiatiOn,$ trustees as a body for my exarnin81ion, for this report or for the opinions we h8ve lormed. ReBpective POnSIbl1111es of trustees and examin?r As the charity's trustees. you are responsible for the preparation ol accounts. You consider that the audit requirement of section 6141 of the Charrties Act 2011 does not appty and that an independent examinations is required. 11 is my responsibilrty to • examine the accounts under section 6141 of the Acl. to follow such procedures laid down bn the General Diredions 9bven by the Charrty Commissioners under section 6141 of the 2011 A¢t . lo slate whether particular matters h8¥e come lo ffly attention. Ba818 ol oplnlon and Scope of work undertaken We conducted our eyaminalion in accordance wih the General Directk)ns given by the Charty Commissioners for England & Wales in relation to the conducting ol an independent examinalHJn. An independent examinats'on includes a detaId review of the accounting records kept by the Charity and of the accounting systems employed by the Chanty and a comparison of the financial statements wrth those records. It also indudes cOnseration of ary unusual items or disclosures in the financial slatèmenls , and seèkin9 explanations Irom you as Iruslèes concèming such mattèrs. The purpose ol the examination is lo establish 88 far as possible that there have been no bread5 Of Ihe charit$ legislation and that the finanrial slalernents comply with the Ststement of Recornmended prac1 issued by the Charty Cornrnissioners for England & Wales leffeclive April 20051. on a test basis, ol eviden relevanl to Ihe amounts and discbsus in Ihe financAal statements. The procédures und8rtaken do not provide all lh& 8denCe Ihat would be required in an audit and infomatlon supplled by thg Iru$lees in the course of the examination is not subjected lo audit l&$ls or &nquiries. and ¢on$equenlly we do not exprtrss an audit opinion on the view given by Ihe financial slatemenls. and in particular. we express no opinion as to whether the financial staternents give a true and fair view ol the affairs of the chanty. We planned and performed our 6xaminat so as to satisfy oursefves that the objectives of the independent examination ara 8¢hi$ved and befo ffinali$ing the pOrt wg obtain written a$suran¢&s from th¥ Iw$l¢&s of 811 mal¢rial matt¥rs. Indèpènd•nt ExamSn•rf8 Ststèm•nt. rèport and opinion Subject to the limitations upon the scope of my WO as detaId above , in connedion with my examinabon, no matter has come to my attention 11 which gives mts reasonable cause to believè that in any matèrial respect the requirements tts keep accounting records in accordance wth section 41 of the Act.. and to prepare finanix81 st8tements which acwrd wrth the 8ccounting records and lo comply wrth the auounting requirements of the Act or ol the Charitie5 (Accounts and Reports) Regulations 2005 have not been met or 21 to which, in my opinion , attention should be drawn to enable a proper understanding of the accounts to be reached. This report Is in respect of an examination carried out under sectK)n 6 of the 2011 Act and in accordance with any directions given by the Cornmissioners under subsedion17llbl ol Ihat serbon whith are applicable. RSG Accountants Chartèrèd Cèrtifièd Aeeount#nt8 Machine Works S Pressing Lane, Hayes U&3 1FD Date 12 February 2026 Page 10 Doc ID: 5d8ccefd065bcaee9b10c40a66eode33c61e3605