2025-04-13-accounts

REGISTERED CHARifY NUM8EK' 289934 REPORT OF THE TRUSTEES AND IR4AUDITEfJ FINANCIAL sfATEl•lENTS FOR THE YEAR ENDED 13 APRIL 202S FOR UndeNrnd Barnn LLP Monks Bmk Hou¥e 13- 17 Hur8ley R08d Chandlers Ford Eastl*h Hampthlra S053 2FW

GURDWARA NANAKSAR CONTENTS OF THE FINANCIAL STATEMEiirs FOR THE YEAR ENDED 13 APRIL 2025 P49• R•port of th• Trut• 1 to 2 Indop•nd•nt Examlnafs Report 8t•t•m•nt of Flnanclal A¢U¥lll• nc• 8h••t NO￿ to thè Fln•nd•l Stat•m•nt8 6 to 10 D•tall•d 8tstsm•nt of FIn•nCl￿ Acdvlu 11 to 12

GURDWARA NANAKSAR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 13 APRIL 2025 The trusts95 prosenl thelr report the flnanelsl st8tèmants of lh8 charity the y88r ￿dad 13 4)rf1202& The trust8ès havè odopted the provlslon6 of Aoxunting 8nd Reporlng by Charities: Ststernent of Rwnrnended Pracke 8ppll¢able to chorille8 preparing lh￿r 8£taunts In ace4)rdance ￿th the FlnancK81 Rèpth1ig Standard applicAg in thg UK and Republlc of Ireland IFRS 10211offectivo 1 Jonuary20191. OWECTIVES AND ACTlVtriES Obl￿tI¥￿ and alrn• This Gurdwara 18 e818￿l8hed ￿Ma￿lY for thè ebGgNanco and proctlce of srth rsllilon and other m8iter6 connethd rdigious purposè, odvonG8mont and furthgran¢¢ of Sikh religious CereM￿leS including TelvJiou$ education. ACHIEVEMENT8 AND PERFORMANCE R•vl•wol th• y•ar Wè havè gmat pleasure In report the Gurdwar8'8 conlinu¢d F¢ogress towards re11g1￿js and (1gvelOw￿t. Th18 yew has been a Suc￿$fUl >wr mle p¢Jsslble ty members, 8UPPCrt and by ¢h8 ￿r￿ work of ￿ rrMn4e￿nl eomittse Id•mocTrticaHy elected by the m8mbètsl. volunt••r6 and priestl. FINANCIAL REVIEW Prlnclp•l fundlng K+urc Thè prinLapal fundlng sources for the th8rity 18 donation from Its memter8. Thg tharity d80 eams signific#nt Income from 6ts inve8trnents in propwti# tlwt ore let out. Finine• Thg GurdwaTr has received the conUnued support of all its m8mb8rs and their w8rnu¥ donations. The In¥estr))ent properbes tt5 gonerate Inveslmnt ItKcme. Goln9 COn￿n Thè trusk•s hav8 pwpamd Ihe a￿OUnts under th8 going eoneem ba616 end the tru8t¢os do not to bgligvg that Ihg accounts shwld not b8 so preFored. STRUCTURE, GOVERNANCE AND MANAGEMEKr Govoming do¢um•nt The Larlty IB ￿ntrOlled by its govoming ￿￿￿Ment, a deed rrftrust And ttffislfitut•s on Unirwora￿ th8rity. REFERENCE AND ADMINISTRATIVE DETAILS R•gi8tsrad Charity nUM￿r 289934 Princlpal addv•s• 3 Petwburough Road Southampttr) S014 6HY J S Sidhu K S Lakhpu S S MAndalr AKSOM SSBai Ind•p•nd•nt Exmln•r T KUMAR UndeThwod Barr￿ LLP Monks Brook Hous8 13- 17 Hursley Road Chandlers Ford E8sdeigh Hampshirg S053 2FW Pago 1

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 13 APRIL 2025 ApFYoved by ordw of lh• board oftr)Jstees on.. ... and on Its beh811 by. J S Sithu- TnJsts8 Page 2

INDEPENDENT EXAMINER REPORT TO THE TRUSTEES OF GURDWARA NANAKSAR Indep•ndent ￿mIn•￿4 report to th• trn•t•o1 ofGurdwara Nanak•ar I report to lh8 eharfty tru$tsgs on my •xamlnatlon d the ol Gurdwar8 Nanak88r (th8 Trv8tl for the yoar w)d 13 ￿1202& R￿PonsIbIlItI48 and b￿lts 0lr•port lh8 charrty tNstees of the Trust you are respons￿& for Ihe prgparaknn of the a(xxoJnts In ac￿dance vAth the fequlrements ol thg Charities Act 2011 rth8 Act'i. I r8POrt th mspect of my ex8trinAti¢)n ofthe TN8f$ arLDunts earrfed wt undgr S¢di¢￿ 145 of the Act and Llrt my ex&nination I have followed 811 ap￿1¢abl£ Dirèctions given by tho Ch8rity Commis4on undw Sèdbjn 145151(bl of Indep•nd•nt •xafflln•rfs •tatèmènt Slnce your tharity's grogs IncLJme exceeded £250.000 your examlw must ￿ 8 m8mbeT of a litsd boty. I can confjrm that l am qualifi8d to undertake Ih8 examination bècusè I ￿ a member of th8 Assodatlon of Chartgred C•rttfied Accountants, which Is ono of listsd b￿lIeS. I have complelod my 8xomination. I t>)nfirm that no materlal rnatter8 hove ¢c4ne to my attenti￿ in ￿nn•t11)n ￿ the examlnatlon gmllg rna e8Ug¢ to belleve that In any marfjal reSp￿t.. a¢￿UnIng records werg not kept in respecioflheTDJst as rgquirnd by Se¢tl(ffi 130 ofthé Aet. or Ihe accrAJnts do not acc￿￿ wth thosè records,. or tha accfjunls do not comp4y th the appl￿tle rgquir8mnts o)wiming Ihè fom) and content of 8crount8 set out In the CharitM ￿nts and Raportsl Regulations 2008 other than any requ¥Brnent that Ihe a￿(￿ts giv8 Iwg and fr ￿eW whlch18 not a matterconsidered as part tsf an Inde￿dent examinalon. Dumg my examlnatKin and during m•eOngs with trustees I have come oparatlonal matters wthl¢h I have rèported to Iha board ￿ bu￿9#S for thèlr immediate a(on. The Injstees have bggn ad￿5#d that unless remedial a¢lon Is immgdigt8ty taken, my poshton as thtr indapendent ex8mlnor wlll baeomè untonabl T KUMAR Tho A$S￿a01)n of Chortwed c8rknf￿d Ae£tyJntants Underwocd Balmn LLP Monks Brook Hou89 13- 17 HUr￿•Y Road Chandbrs Ford Eastleigh Hampshlre 8053 2FW P8g& 3

GURDWARA NANAKSAR STATEMENT OF FINANCIAL ACTivmE8 FOR THE YEAR ENDED 13 APRIL 2025 13.4.25 UnreStrlc￿j 13.4.24 Total funls INCOME AND ENDOWMENTS FROM Don81ions aftd Iytaès 269.426 217.156 172 383 434.662 389.539 EXPENDITURE Raising funds 297,506 255,674 Oth¢r 1.380 Total 298.886 NET INCOME 135,778 132,721 RECoNCIL￿￿oN OF FUNDS Total funds broughi fDTward 2,384,937 2,252216 TOTAL FUNDS CARRIED FORWARD 2 520 713 2 384 937 Tho not•$ fvmi part of th¢strfinanoal $14temonts Pagt 4

GURDYIARA NANAKSAR BALANCE SHEET 13 APRIL 2025 13.4.25 UrY•thcted fund 13.4.24 Tolal )lJnds FIXED A&8ETS Tanglble assgts 3,005.056 3.008.588 CURRENT A88Ef8 Debtors Cash 81 bank In tt8￿1 3,018 159 887 2,787 162,￿5 122.440 CREDrroRS knounts fallln9 du• year 1647,2481 (746,089} NEf CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIA81LITIE8 2.520.713 2,384.937 NET ASSEts 2520713 2 384 937 FUNDS Unrestrlrled fvnd 10 2.520 713 TOTAL FUNDS 2 520 713 2 384 937 finan¢ig1 ststsmenls apwvvod by the Board tsf Trustees and auif•)rfsed kn IBWO on . and w8r& sig￿ed on Its behalf by: J S Sidhu- Trt￿tea The notes fom) part ofth988 ￿￿¢181 $t¥tsmont8 Pagfr 6

GURDWARA NANAIVJAR MOTES TO THE FINANCIAL STATEMEIITS FOR THE YEAR ENDED 13 APRIL 2025 ACCOUNTING PIXICIE3 B••h of preparfw th• fin•ndal tat•mnts Th8 11nanci81 st8tements of Ihe th8rity, whlch Is a public ￿nfil en￿ty undgr FRS 102. have been w￿3r•d In accA)rdance with the Charili•s SORP IFRS 1021 'AccounUng gnd Reportlrwj by Charftles: Slatgrnent of Recommended Practice appllcable to charitiès prepadng thoir 8cwJnts in 8c¢(danee wnh ts Fkn8nry81 Repo￿ng Standard ￿pliC&￿e in the UK 8nd Rpu￿￿C of Ireland IFRS 1021 leffethe 1 January 20191,. Fhancial Reporting Standard 102 The Finanaal Reporong Stsndard appYic8ble In the UK and Rewblk of Ire18nd' )d lh¢ ChaiTbes Art 2011. The flnanad Statèm￿ hav? bgen prgpsred under lh• hist￿1￿￿ cg>st ¢Ainvenbon. Fln•n¢l•l r•portlnu standard 102- v•ducod dlsrlosur• •xomptlon The ¢harity has taken advantsg8 of Ihe lollothg disclo8Ufg ?xemptions In prepbrfng thaso finandal statemènts, as by FRS 11)2 Thg Flnancial R•pNUng Standwd appllu￿e In thg UK and Rèpthlkof Irdand,: th8 requirements of sec11L￿ 7 Statgffent of Cash Fkn￿: Ihe requirement of paragraph 3.17ld}: the r8quir8m•nts of paragraphs 11.42. 11.44, 11.4& 11.47. 11.48lalliNI. 11.48laKfv). 11.48(bl and 11.481cl'. Iha rèqulrements of paragraphs 12.26, 12.27. 12291#I. 12.29{bl and 1229A' Ihe requirwn8nt of pawr8ph 33.7. In¢om• l income Is rociyi80d in thè st￿￿￿1 ol Flnanclal Acti￿￿•$ c￿ce lh¢ thanty has enltuement to the funds, It15 ciJe40 th4ttho Inc#Jmo be r￿￿¥sd and th& amount can bÈ meaBured rdiabty. Exp•nditur• 'abJ'llbes are rncogn189d as gxpwdlbjre a8 8th)n 4$ ¢hat• 16 a legd or constfLKlfvo obligatiw Lrmnmtthig the charfty to that &yp8rK3iture. it is prra)aFAe thot a transfer of gconomlc bgnefits will bg r4quired In settlement and ihe amount of th8 obligatin Can be measurgd r8liabty. ExPendi￿r is acttyjnted for (m an acuu816 basis and has been da88rfied under headings that aggregate 811 fJ)st relat￿ to the catwry. Whgrg co515 ￿nn01 be diTg¢liy attrftthd to parbcular headings tlw hav8 ollc¢ated to athitsès on a basi8 C(msBtenl b¥Sth the u8e Tanglble fix•d ￿•￿t5 DgprBcialion is PTrNkled 8t thèld1cthlng 8nr•Jal ratès in crter to wrfte off each asset ovor ts eslknatgd Us￿ul IW8. Freehdd propety FLxtures and frtting6 Motct vehldes Comwtgr ￿Ul￿￿nI None p￿￿ed 25% cost 2% on cost 25% cost Txation The car1ty16 exempl frorn tax M6 therftat49 a¢bvhi8s. Fund ac¢ountlng UnrgStrid￿ funds can bo us&J In acQydan￿V￿th the eharftsble obi?clv•s at the dlscrnb(￿ oflh8 trust••s. Resthctèd lunds Can only be used for partlc#Jlar resthded purpos6s ￿h1n thg Ot1￿ of Ihe charlty. Rg$tricliM$ arlse when spg¢ifi8d by Ihe donw or bvhgn fund$ are rnlsed for p4￿C9j1￿ r8strict8d PU￿￿50 Futhor •x[4ana￿0n ofth8 nalwè and wn)08e of sxh fund 18 Induded In Ihè Mto8 to stat￿entS. For•lw A6S8ts and liabil￿¢8 In fordgn oJTh8ncw are tran￿lted Into 8terlirq at Ihe Yates of ex¢hang8 nlir¥J at the balance sheet date. Tr8n88d¢ns In (ordgn curr8ndès am transthd into stsrtiro at the Tate ol &xchang• njling ot thè date oftran6aCbc￿. Exthany (threrKes arg tsk8n irrto account in 8rrivkng ai the opeT8ting r8sulL Hlr• pur¢haw and lea¥ing ¢ommltment8 Rsntels paid uThJer op8rating kn0806 af• tharged to I￿ Slatom•nt of Finan￿￿ £fvhles on a straight line bas overth• of the lea$8. Pago 6 tendnued...

GURDWARA NANAKSAR NOTES TO THE FINANCIAL STATEMEKf8. ¢onlIn￿d FOR THE YEAR ENDED 13 APRIL 2025 INVESTMENT INcoMe 13.425 13.4.24 R•nt81 Ints)m• Int8rest rgcgi¥ed 162.986 170,789 165,t36 172.383 IiAISING FUNDS Rahlng dtsnaltom nd l•gad•• 13.4.25 13.4.24 Stsff c￿$ Donation psymants Rate8 anJ vrtter Ir￿Uran Llght8nd heat Teaching othing (Saropa) Lang8r c08ts Repalrs and ron&wals Support CC6ts 55.648 3,869 5,517 50.889 5,126 2.653 5,458 36,512 3,662 5,870 37.067 19,322 2.880 504 36.023 76,089 TRUSTEES. REMUNERATION AND BENEFITS Theie were no Imstees, remuner81ion or thr ben6ffts for the ye8r 13 &*>ri12025 nor for tha •ThJ8d 13 ￿ri12024. TruJt•••' •xpgn• Tharn w•rn no trustees, expenses pad forthe yearended 13 202S nor forthg year gndgd 13 &44)ri12024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACnVrnES Unrestslctsd fund INCOME AND ENDObVMENTS FROIII Donatlms and l•gaaes 217.156 In￿tMent incom 172.383 389.539 EXPENDITURE I Raising fvnd& 255.674 1.144 Total INCOME 132.721 RECONCIUATIOM OF FUNDS Total funds Lrnght forwgrd 2,252.216 TOTAL FUNDS CARRIED FORWARD 2,384,937 Paa• 7 continu8d...

GURDWARA NANAK8AR NOTES TO THE FINANCIAL STATEMElnS- conttnu•d FOR THE YEAR ENDED 13 APRIL 2025 TANGIBLE FIXED ASSErs Fithre8 end fftlings Fm8hold Motor ¥&h￿t8 Comput8r équlpmont Totals COST At 14 2024 Add115tsn$ 2.991,451 74.475 20,000 6WJ1 808 3.OW2A17 At 13 Aprfl 2025 2 991451 74.475 20,000 7,899 3,093.625 DEPRECIATION At 14 A4>rt12024 Charge foryoar 82,822 19.308 228 2.101 1.197 84.231 4,338 Al 13 yril 2025 88.569 NEf BOOK VALUÈ At 13 hpril 2025 2 991451 At q3 April 2024 2 991451 DEBfoR8: AMOUNTS FAWNG DUE WITHIN OIE YEAR 13.4.25 13.4.24 Propaym&nts ac¢ru8d Incryng 3.018 2.787 CREDITORS: AMOUNTS FALLP4G DUE WITHIN ONE YEAR 13.425 13.4.24 Bank loan8 and oveTthafts (see nots 9) Taxathon $nd $cal Seth￿ty Other credliors 645.270 11231 2.101 745,313 {1231 899 An anawls ofthe maturity of10￿$ is Siven bo￿. 1&4.25 13.424 Amtsunis folllng due lthln c￿6 yearon dgmand: Hand•lsbank•n LcAn8 745,313 MOVEMENT IN FUNOS Net At 14.4.24 At 13.4.25 funds unwtr1¢t￿ fund• General fijnd 2.384,937 135.TT6 2.520.713 TOTAL FUNDS 2520713 Pag• 8

GURDWARA NA14AKSAR NOTES TO THE FINANCIAL STATEMEp¥fs- ¢ontlnu•d FOR THE YEAR ENDED 13 APRIL 2025 10. MOVEMENT IN FUND8 . witlnu•d N•t movemant In fund4 Incl￿ In the abova are 88 fdkws.. Inefjmlng rgsour Resources gxpendgd Movement in fund5 Unr••tri¢t•d fund• General fijnd 434,e82 1298,8881 135.716 TOTAL FUNDS 434,662 C¢JmparatlvM for rnov•m•nt In fvnd• Net movement In funds At 13.4.24 14.4.23 Unr•8tr1ct•d fund• General frjnd 2.252.216 132,721 2.384.937 TOTAL FUNDS 2.252.216 132.721 2.384.937 C¢xnparafve net ￿￿Vement In fijndg. I￿luded In the at￿e a￿ as fdlowJ: ResoU￿e5 •xpend8d Movement in fur¥Js r880urcos Unv•atii¢tèd fund* General fvnd 389.539 1256,8181 132,721 TOTAL FUNDS 256 8181 132 721 A ojffont year 12 month8 and prforyw 12 month8 ¢omblned p￿tIOn ts as follM'. Net movement In fvnds At 14.4.23 13.4.25 Unrnstrict•d fur Ggner81 fijnd 2,252216 268.497 2.520.713 TOTAL FUNDS 2 252 216 2520713 A ￿rrent year 12 months and prfor year 12 nbJnth$ eomblned net movement In lund8, incjuded In the abow are as fc41ow8'. Re9OJftes m0￿Ment in funds Unr•stsl¢t•d fund• General fvnd 824.W1 1555.7041 268.497 TOTAL FUNDS 824.201 555,7041 26B.497 Pagg 9 c0nkn￿d...

GURDWARA NANAKSAR NOTES TO THE FINANCIAL STATEMENTS- ¢•ntlnuod FOR THE YEAR ENDED 13 APRIL 2025 11. RELATED PARTY DISCLOSURES Th8r• WOTO no T•ialed party transacUon8 ftKthe year èndad 13 Awil X)25. Po98 10

GURDWARA NANAKSAR DEfAILED STATEMEKf OF FINANCIAL ACTIVrn&8 FOR THE YEAR ENDED 13 APRIL 202S 13.4.25 13A.24 INCOIAE AND ENDOVIMENTS Oonatlong and legad8S Don8tfie￿s Grf( aid WeddNig Ceremonlas 226.752 40,139 201,e08 14,492 269,426 217,156 Inv•slrn•nl Incoffl• Rwt81 ineome Int8rg¥1 recthed 182.986 170,789 1.594 165236 Totsl In¢ornlng f•SQUWC 434.862 389,$39 R*lng d¢nat1¢X￿ and l•ga¢l•s Wages 55.648 3.869 5,517 6,063 36.447 2.680 5,126 2.653 5.458 36.512 3,682 5.870 37.087 Ratsa and wat Insuran¢¢ light and heat Teaching Clothing (Saro￿) Langar co¥ts Repalrs and Tenowal$ 36.023 222,840 166.579 Oth•rtr•dtng a¢dvltl•• Evonl purcknas 1.045 Oth•r sUbs￿P￿0nS Cleanino 308 836 1.380 Support colts Manag•m•nt Professional 1088 Travel Coundl lax Teleilion& Postage and statSonery Motor 8xpon¥¢s Parf(Ing Flnes Flxiurè6 and fltbngs Motor vèhld&s Computor 9qUiW￿ 1,200 2,012 6.318 7,732 8279 1A14 1.443 2.172 818 100 3.747 340 1.090 2,913 228 18.923 23,C64 Oth•r Bank Loan Interest 56.743 64,986 Thi$ pay does not fom part oflh$ Statutory finan￿￿ Stat￿ts Pago11

DETAILED STATEMEprr OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 13 APRIL 2025 13.4.25 13.4.24 Total resourc•s typ￿ded N4t Inc¢m• 132721 Th18 pago does not fcffl) part of thg 6t•￿tOry flnan¢ld stalemgnts Page 12