REGISTEREO CHARITY NUIABER: 289934
REpoKf OF THE TRUSTEES AND
UNAUDITEO FIIANCIAL STATEMENTS
FOR TrIE YEAR ENDED 13 APRIL 2024
FOR
GURDWARA NANAKSAR
Und•Nffjod Barron LLP
Monks Brook House
13- 17 Hurstey Road
Chandlers Ford
Eastteigh
Hampshiro
SO53 2FW

JROWARA NANAKSAR
CONTENTS OF THE FINANCiAL STATEMEiirs
FOR THE YEAR ENDED 13 APRIL 2024
Pagè
R•port of the fN•t••*
1 to 2
Ind•pond•nt Ex•mln•t8 R•port
Ststsment of Fln•nclal ActlYltlg8
Balanc• Sh••t
Nots• to th• Flnanclal Stat•rn•nts
6 to 10
Detalled Stat¢m•nt (Trf Finaneial Actlvllle•
11 10 12

ouR￿ARA NANAKSAR
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 13 APRIL 2024
The trustees present thgir r8POrt with the financial statemènts of 1h8 charty for the year ended 13 Aprtl 2024. The
tnjstees have adopted thg prowsions of Accountiro and Reporb'ng by Ghorib"&s: Statement of Recommended Prarti¢è
4pplicabl• to charities prep8rin9 thèir accounts in accordance Ihe Finantyal Reportlng StaThJard appIl￿ble in th
UK And Rapublic of Ireland IFRS 1021 leffectiv¢ 1 January 20191.
0￿EcTIvEs AND ACTIVITIES
ObjKtives and aims
This Gurdwara is estsblished primarily forthè obsèrvanee and practice of Sikh religion and 0th8r matters connected wilh
religious purpose, advancÈmÈnt and furtharaneè of Sikh religious cerernoni08 includirtg ￿ligIouS educati¢Jn.
ACHIEVEMENT AND PERFORIAANCE
Revlèw ot the
We have great pleasure in repcrt thg Gurdwara's continued progress twds r¥lfjgiou$ and cJJllural deNplopment.
This yo81 has 8 SUC￿$5￿1 year mad& possiblo by m&nbers' support 8nd by thè hard of th8 managernent
cornmitteo Idgmo¢r*"eally elected by the membgrsl, wJlunlgws priasts.
FINANCIAL REVIEW
Prln¢ipal funding sour￿*
Thè pn'nupai funding sources for thg tharity 1$ donation from lis m8rnb8rs.
Tho d)8rity also èams signilcant incorno from its invgslments in properties that are let out.
Fkn•n¢•
The Gurthvara has le￿IVed the ¢onbnued support of all its member8 Ih¢ir gon9rou$ donalons. Thg in&*lment
PToperts"es contiwo to generate inve¥trnent income.
Goln9 ¢on¢•rn
The trustees hav& prepared the a￿ount$ undèr tho golng conc8m basls and th? tru¥to9s do not hav8 any rffison to
believè Ihatthe attounts should not be so prepared.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov•rnlng document
Th• charity controlled by its 90￿MIng d¢eLment, o deed of tru8t and ￿￿$litY￿S an unlncorporated tharity.
REFERENCE AND ADMINISTRATIVE DETAILS
R•yl*tered Charlty number
289934
PFln¢lp#l *ddms•
3 PeterboTough Road
Southampton
S014 6HY
Tru$tse$
J S Sidhu
K S Lakhpuri
S S Mand¥ir
A K Somal
S S Bains
Ind•pgndont Examln•r
TKUMAR
Undarwood 88rron LLP
Monks Brook House
13- 17 Hur5by Road
Chwdlgr5 Ford
Eastleigh
Hampshire
S053 2FIN
Page 1

GURDWARA NANAKSAR
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 13 APRIL 2024
Approved by order of the board of tDJslees on.................................
. and signed on its bohatf by..
K S Lakhpuri -Trust80
Page 2

INDEPENDEMT EXAMINER'S RepoRT TO THE TRUSTEES OF
GURDWARA NANAKSAR
1nd&￿nd0nt •xamln•rf8 report to tho IW$t•￿ ofGwdwara Nanaksar
I report to the tharty I￿t¢08 on my axamination of the accounts of Gurthyara Nanaksar Ilh• Trust) for tr* year end
13 W"12024.
R•sponslbllltl•8 and b￿1• of report
As the charity Iruslees of the Trust you are responsib￿ for the preparatign of th• aeeounts in accordan￿ th the
requirements oflhe Charities Act 2011 Ilhè Acri.
I report in r•s￿et of my axamination ofthe T￿￿r$ accounts ¢¥rrièd out undèr S8¢tion 14S of the Act and in carryin9 out
my examination I hav8 followad all applieabte Directions given by the Charity Commi$¥ion under Saction 14Sl5llbl of
the Act.
Independent exarnln•rfs 8tatsm•nt
sin￿ your ¢hartty's gross income ex￿eded £250,OCK) your gxamirw mLtst a m8mbw of a listed body. I can ¢onfim)
that l am qualffied tts undèrtak• th• •xarninalion because l am a mèmbèr ol the Associab"on ol Chartered Certffied
Accountants. which is one of the li5tod bodies.
I haw comF48ted my examination. l ¢onfirni Ihat no mat8ri¥J rnatters ha¥• come to my attention in eonrxtion wrth the
exwlnab.on ¥vSn9 me cause to believe that in any materi81 rtspè¢t
counting ￿￿rdS wèrè not kept in respect of the Trust as required by Sg¢tion 130 of th& Act., or
the accounts do not accord thosè rècords., or
the acLounts do not Comply wilh the applicablg ¥ts9uÉr8ments con￿MIng the fom and ¢ontsnt of accounts set
out in the Charitr'es (Accounts and Reports} Re9ulattons 2CN)8 other than any requirement that the •¢¢ourtts give
a trutr and fair view which is not a matter considgred as part ol an independent examination.
I have no ￿ncernS and havè come aL¥OSS no other matters in connection W￿th the wamination to vlith attention should
be drawn in ihis report in order to $nablè 8 PrO￿r understanding of tho accwnts to be rgoch8d.
T KUMAR
Tho A￿oCiatIOn ofchattsrad Cerb'fjed Acc4wntants
Underwvod Barron LLP
Monks Brook Hou¥8
13- 17 HUr9￿Y Road
Chandbrs Ford
East￿l9h
Hampshir•
S053 2FW
Page 3

IYIROWAPA NANAKSAR
STATEMENT OF FINANCIAL AcnvmES
FOR THE YEAR ENDED 13 APRIL 2024
13.4.24
Unrestricted
fund
13.4.23
Total
fijnds
Notes
INCOME AND ENDOVIMENTS FRO
Dtsnations and ￿gaGleS
217,156
183,105
Investm￿1 irKome
172,383
157,853
389,539
340,gS8
EXPENDrruRE ON
Raising fund$
255,674
221,793
other
1,144
3.323
Tot•1
256,818
225.116
NET INCOME
132,721
115,842
RECONCLIATION OF FUNDS
Totsi fvnd8 b￿ught forward
2,252,216
2,136,374
TOTAL FUNDS CARRIED FORWARD
2,384,937
2,252.216
not¢$ form part of these financial statements
P8g? 4

GURDWARA NANAKSAR
BALANCE SHEET
13 APRIL 2024
13.4.24
Unrestricted
lund
13.4.23
Total
lunds
FIXED ASS￿9
Tangible assets
3,008,586
3,010,224
CURRENT ASSETS
Debtors
Cash at bank aThY in hand
2.787
119,653
2,724
94,265
122,440
96,989
CREDITORS
knounts falling du8 *ithin one year
1748,(fj91
1854,9971
Nrf CURRENT ASSETS
1623,6491
{756,0081
TOTAL ￿ssET3 LESS CURRENT UABILITIES
2.384.937
2.252,216
14ET ASSETS
2.384.937
2,252,218
FUNDS
Unrestrictèd fvndg
10
2,384.937
2.252.216
TOTAL FUNDS
2.384.937
2,252,216
nanei21 ststemen
were approved by the Board of Tw$t¢o$ authorfsed for issue
. and wère $W￿8d on its bahall by..
on
The notes lorm part oflh8s8 finan¢ial stmtsments
Page 5

GURDWARA NANAKSAR
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 13 APRIL 2024
ACCOUNTING po￿lEs
Ba¥18 of pr•porlng Ihg flnan¢lal •tatern•nts
Th& financial statements of thg charty, whith is a public benefit ents.ty under FRS 102. hava been p￿pared in
a¢¢ordgn¢e with the Chariknes SORP IFRS 1021 'Aceounting and Raporting ty Charities.. Statement of
R8ccffimènd8d practi￿ applicable to charitie5 preparing th8ir accounts in •ccordance wth thè Finanfyal
Reporbr¥J Stsndartl applicablè In Iha UK and Republic of Ireland IFRS 10211gff8Ctive 1 January 20191,, FinanrAal
Reporbng Standard 102 'The Finanaal Reporting Standard applicab￿ In the UK and R9public ol Ireland, and the
chorits.gs Ac¢ 2011. The financial $taternent$ have bèèn preparad und•r tho historical cost convgntion.
Flnanclal r•portlng $¢andard 102 - r¢dueèd di%elosur• •x•mptlons
Th? charty has taken advantage of the followng disclosure exgmplion3 in pr8porirYJ these fjnanclal staternfrnls,
as pemiitted by FRS 102 Thè Financial Roporting Standard applicable in tho UK and Rèpublic of Ireland..
th• r8quir8m8nts ol Section 7 Ststernent of Cash Fkn￿,'
tt)0 r8quirem8nt of paragraph 3.17ldl.'
the rÈquirèmènts of paragraphs 11.42, 11.44. 11.45. 11.47. 11.4818lliiil. 11.481811ivl, 11.48lbl and
11.481¢1',
the requirements of para9raph¥ 12.26. 12.27, 12.29la). 12.29lb} and 12.29A,'
lh• r8quirement of paragraph 33.7.
Incom•
l incomè réeognised in the Statement of Financial on¢a lh& charfty has enbuernenl to th? fvnds, (t
is probable Ih8t thè ineomè ￿111 be r•Cal￿ and the amouni can be measurod roli*Jly.
Exptnditiir•
Liabilth"es are recognised as expgnditurg 0$ soon as tr*r8 is a 18gal or constructive obli9ation wmmittsw4 the
charity to that expenditu￿, it is probable that a ITansfer ol economic beneffts wll be required in Séttlèmant and
thg amount of the obligation can be measured reli8bly. Expendtturts 1$ acctyJnt8d for on aft ￿ru81$ basis and
has been dassified under headings that aggregatg all cojt related to tha category. Where costs cannot b?
direGUy attribuied lo particular h&ading$ they have been allocated to ath*its"o5 On 8 ba$is consistent wilh the u8#
of res¢wrces.
Tan9lblo flx•d a$¥•ts
DeprecAation is provkled at the foll￿1n9 annual ratos In order to wrfte off 8￿h asset over its ¢sts"mat8d uwful
F￿eb)I# propgrty
Fix1ures fitting$
Motor vehicles
¢￿pU￿r aquipmenl
None provided
25% on cost
2% on eost
25V& on eost
Taxallon
The charity is exempt from tax on ts charitable actswlles.
Fund aeeountlng
UNe8tricted lunds can b& us•d in attordance with the charitable objèctiv•s at the disc¥etM ofthe trustees.
Resth'cted funds can bè used far parbcular festn"L*d purposes within the obj¢¢ts of the charity. Restrlctions
arise when speofied by the donor Or whtrn frJnd$ a￿ rals8d for particular restricted purpoge5.
Futh8r explanation of tho nature and purpose of èath fund is indudad in th• not8s to the fjn8nckg1 $latemènts.
FoY•Sgn ¢urr•n¢le•
Assets and lièbilitiès in loreign currenci8s aTe transmed stsrling at tha rates of exthange ruling at Ihg
balance shèèt dat•. Transath"ons in foreign Currenc￿$ 8re iran3lated into sterting gt the rate ol exchange ruh'n9
at dat¢ 9f transaction. Exch8ny& differences are taken into account in arriving *the optrrating result
Hirè purehas• and leaslng ¢ommltments
Rentals paid under operating 1983e$ are charged to the Statement ol Financial Ac*vib'es on g straight line basi6
overthe period ofthe lease.
Page 6
¢onts"nued...

GURDWARA NANAKSAR
NOTES TO THE FINANCIAL STATEMENTS- conthued
FOR THE YEAR ENDED 13 APRIL 2024
INVESThWIT IMCOME
13.4.24
13.4.23
Rental income
Inlfrrest rsceivgd
170.789
1.594
157.030
823
172,383
157,853
RAISING FUNDS
RaWwJ dona￿On8 ind leqacle•
13.4.24
13.4.23
statt costs
Donation payments
Rats$ and wator
Insurance
Ligm and heat
T•aching
Cltsthing ISarcp81
Langar costs
Rgpair8 and renewals
Support costs
50,889
5.12S
2,653
5,458
36,512
3.662
5,870
37.087
19,322
88,050
46,349
4,000
2,640
5.030
19,442
3,60D
336
32,066
40,385
67,945
254,629
221,793
TrUSTEES' REhlUNERATION AND BENEFITS
There were ￿ tru3tee8' r¢rnungration or othar tenefits for ts year ended 13 April 2024 nor foT Ihe year ended
13 ￿ri12023.
Tr￿1￿$. •xpen¥g•
There ware no trustees, exFenses paid for the year ended 13 ￿ri12024 nor the year eThJed 13 April 2023.
COMPARATIVES FOR THE STATEh*NT OF FINANCIAL ACTMTIES
Unrestricted
fun
INCOME AND ENDOWMENTS FROM
DC￿81'¢n$ and legacie5
183.105
Investment income
157.853
Total
340,958
EXPENDITURE ON
Raising fvnds
221,793
other
3,323
Totsl
225,110
IET INCOME
115,842
RECONCILIAllON OF FUNDS
Total funds bToughl forward
2,136.374
TOTAL FUNDS CARRIED FORWARD
2.252,216
Page 7
continued...

GURDWARA NANAKSAR
NOTES TO THE FINANCIAL STATEMENTS- ¢gntlnu•d
FOR THE YEAR ENDED 13 APRIL 2024
TANG*LE FIXED ASSETS
Fixtures
and
fith.ngs
Frgohol
propsty
Motor
vehides
Comwtsr
equipment
Totsls
COST
At 14 April 2023
AddlJ"ons
2,991.451
73,848
627
20,OLX)
3,978
2,913
3,089.277
3,540
At 13 April 2024
2,991.451
74.475
20.OC*J
6.891
3,092,817
DEPRECIATION
At 14 April 2023
Charge for yoar
59.075
3.747
18,968
1,010
1.091
79,053
5.176
At 13 April 2024
62.822
19.30B
2.101
84,231
NET BOOK VALUE
At 13 April 2024
2,991,451
11,653
892
4,790
3,008,586
At 13 April 2023
2,991,451
14.773
1,032
2.968
3,010.224
DEBTORS.. AMOUNTS FALUNG DUE MTHIN ONE YEAR
13.4.24
13.4.23
Prepayments and accruwj income
2,787
2,724
CREDITORS: AMOUP4TS FALLING DUE YIITHIN ONE YEAR
13.4.24
13.4.23
Bank loans and owrdrafts (see note 91
Taxation and social secuiity
Other cledrtors
745,313
11231
899
854,321
11231
799
746.089
854,997
LOANS
An analysis of th8 maturity of108ns is 9ivèn bel¢)w'.
13.4.24
13.4.23
Amounts fallirvJ within one yèar on damand..
Handelsbarsken Loans
745,313
854,321
10.
NoveMENT IN FUNDS
At
14.4.23
movemènt
in fvnd$
At
13.4.24
UnYostrf¢tgd funds
General ￿nd
2.252,216
132,721
2,384,937
TOTAL FUNDS
2.252.216
132,721
2,384,937
P￿8
eontinued...

GURDWARA NANAKSAR
NOTES TO THE FINANCIAL STATEMEfrifs- contlnuod
FOR THE YEAR ENDED 13 APRIL 2024
10.
MOVEMENT IN FUNDS- eontlnued
Net movement in fund$, induded In the 8bov8 are as follows..
Incoming
Restsur¢o$
expended
Movement
in fuThJs
Unr•strlct•d fvnd•
General fiJTr
389.539
1256,818}
132,721
TOTAL FUNDS
389,539
1256,8181
132.721
com￿rat￿•S for movement in fvnda
Nét
mov6m8nt
in fvnd$
Al
14.4.22
Al
13.4.23
Unrnstrfctod fund•
Gengral fund
2,136,374
115,842
2,252.21
TOTAL FUNDS
2.136,374
115,842
2,252.218
co￿Vrati* n•t mov•ment in funds. incjuded in thg abov• arn as follo￿.
Inc¢Jming
resources
Rg¥oure•s
eynd8d
Movement
in funds
Unr•strict•d funds
G8noral fund
340,958
122S.1161
115,842
TOTAL FUNDS
340,958
1225.1161
115,842
A Gurrent year 12 nh)nlhs and prior yoar 12 rnonlhs combinod positson is as follov&.'
Nèl
movement
in fvnds
At
144.22
At
13.4.24
Lknmtrlctgd fund•
General fund
2,136,374
248.583
2.384.937
TOTAL FUNDS
2,138,374
248,563
2.384,937
A Current ypar 12 months and prior year 12 months eombin•d net movement in fvnd$. induded In the above are
as folknv5.'
Incomin9
Resourc£s
resources èxpondad
Movement
in funds
Unre¥triet•d funds
General fvnd
730.497
1481,934)
248,563
TQTAL FUNDS
730,497
1481,9341
248.563
P￿$9
continuod...

GURDWARA NANAKSAR
PKITES TO THE FINANCIAL STATEMENTS- ¢ontlrnwd
FOR THE YEAR ENDED 13 APRIL 2024
11.
RELATED PARTY DISCLOSURes
There were no rel#t¢d party transactions for the year ended 13 April 2024.
Pag810

GURDWARA NANAKSAR
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR ThE YEAR ENDED 13 APRIL 2024
13.4.24
13.4.23
INCOME AND ENDOWMENTS
Donatlons and legaei•s
Donations
Gifta
Wedding Caremonies
201,608
14,492
1,056
183.105
217,156
183,105
Inv•slm•nt Incom•
Rentsl incom¢
Interest T￿Ned
170.789
1.594
157.030
823
172.383
157,853
Totsl lTrcoming r•8our¢•#
389,539
340,958
EXPENDITURE
Ralslng donatlon• an01ogaci•6
Wagès
Donatign pa￿9￿15
Rates and watsr
Insurance
LKJht and heat
Tèaching
Clothing ISaropa}
L8ngar ¢tssts
Repairs and ran8wals
SO,889
5,126
2,653
5,458
36,512
3,662
5,870
37,087
19,322
48.349
4,000
5,030
19,442
3,600
336
32,066
40.385
1ee,579
153,848
other trndlng a¢tMth•
Event purchases
Othèr
Slknscriplons
cl￿nIng
142
3,181
836
1.144
3.323
Support co•ts
Managom•nt
Professional fees
Trav
Council tax
Telephone
Postage and ststhongry
Motor e>penses
Parking Fines
Fixtu￿S aThJ fittiry5
Motor vehic￿$
Gomput•r•quiprnent
7,732
1,707
1,717
5.651
1,245
1,120
1,223
6,279
1,414
834
3,747
4,533
1,090
23,064
18,184
othor
Bath Loan Intsrèat
49,781
This page do￿ not forrn part tsfth¥ statutory fmanrA8J 8tatsments
Pagg 11

GURDWARA PIANAKSAR
DETAILED STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 13 APRIL 2024
13.4.24
13.4.23
Tol81 ￿8¢Ut¢o$ &xpendwJ
256.818
225.118
in¢om¢
132.721
115,842
This page does not fonn part oflhe $tstulory fin8naal Statements
Page 12