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• Tru*t•
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 Rèpth1*ig Standard applic*Ag 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 m*le 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 L*arlty 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 Ex*mln•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 bèc*usè 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 m*arfjal 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 rgquir8m*nts 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 f*r ￿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 ￿n*fil 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 R*pu￿￿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 lollo*thg 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
ciJe*40 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
T*xation
The c*ar1ty16 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 an*J 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