Registered Charity Number
286079
Sikh Association Kingston
Report and Unaudited Accounts
31 March 2025
Accounts
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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
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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 aCtiV￿e$ 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 e￿Or.
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
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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
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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
$94,594
683,308
Fln
Accumulated funds Balance bn- Unrestrtcted
683.308
641,804
Fund balances- surplus in the period- Unrestricted
Balance clfvid Iunrostrlcted)
594.594
683,308
Mr Jagmon Singh Kalra- Trustee
Mr Bhupinder Singh Khurana - Trustee
Approved by the trustees on 12 February 2026
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Sikh Association Kingston
Note$ 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 ap￿led for the GUru0￿ar8.$ 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
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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.
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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
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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.
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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$c￿lion lQ"ngston Chanty for the year ended 31st March 2025, wh￿h are set out on
pag8 3 to g.
This report is made solely to the Sikh Association Kingston's trustees. as a bth. in ac￿rdance with section 6141 the Charities
Act 2011 1"Act'l. My examination has been undertaken so Ihat we mwJht stale to the trustees those matters we are required to
state to them in an independent examiners report an¢J for no other purpose. To the fullest extent pem)itted by law, we do not
accept or assume responsibilty tts anyone othei than the Assoa*"on and the A$S￿iatiOn,$ 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 detaI￿d 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 cOns￿eration 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 bread￿5 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 discbsu￿s in Ihe financAal statements.
The procédures und8rtaken do not provide all lh& 8￿denCe 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 detaI￿d 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
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