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2025-03-31-accounts

Charity registration number 506845

GURDWARA NANAK SAR

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

GURDWARA NANAK SAR

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs Manjit Kaur (President)
Mr Ranjit Singh (Vice President)
Mrs Sukhjinder Kaur (Stage Sec.)
Mr Jarnail Singh ( General Secretary)
Mr Santokh Singh Dhillow (Assistant)
Mrs Harjit Kaur (Stage Secretary)
Secretary Mr Jarnail Singh ( General Secretary)
Charity number 506845
Principal address 4 Wellington Street
Pleck
Walsall
West Midlands
WS2 9QR
Independent examiner Patara is a trading style of Andersons Accountant & Tax Adv
Enterprise House
352 Bearwood Rd
Bearwood
Birmingham
B66 4ET

GURDWARA NANAK SAR

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Directors' declaration 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

GURDWARA NANAK SAR

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

The charity's objectives and aims of the charity continues to be to promote the teachings of the Sikh religion and to establish, organise and maintain for all persons whether members or not, religious and educational services and facilities.

The charity has also continued to be an integral part of the community and further increasing both awareness and cultural activities of the Sikh religion.

The policies adopted in furtherance of these objectives are the provision of a place of worship (Gurdwara) and there has been no change in these during the year.

The aim of the charity is to provide a place for the provision of public rituals and ceremonies for the benefit of the local Sikh community so they can practice their religion.

The objectives for the year is to provide a place of worship including provision of wedding ceremonies for the local Sikh community. To ensure that the Gurdwara is run in accordance with the wishes of the congregation.

The Charity raises enough money to be able to finance the running costs and loan repayments for the year.

Criteria to assess success of the Charity is the happiness of the congregation and the local Sikh community.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake for Public benefit.

The Gurdwara (Temple) carried out the following activities during the year: See Achievements and performance section.

The Gurdwara relies heavily on the use of volunteers from the community.

Achievements and performance

GURDWARA NANAK SAR

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The Gurdwara (Temple) is funded by donations from the congregation as well as donations from the hire of the Community Centre. The charity is operating satisfactorily and has surplus funds.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity was established by a charitable trust deed (constitution) adopted 23rd April 1978, as amended 17th October 2009 and is an unincorporated association.

Under the basic principal of Sikhism the premises are open to all with restriction that no alcohol or drugs are allowed on the premises.

The charity is registered with the Charity Commission for England and Wales.

The trustees who served during the year and up to the date of signature of the financial statements were: Mrs Manjit Kaur (President)

Mr Ranjit Singh (Vice President) Mrs Sukhjinder Kaur (Stage Sec.) Mr Jarnail Singh ( General Secretary) Mr Santokh Singh Dhillow (Assistant) Mrs Harjit Kaur (Stage Secretary)

The trustees are appointed after wider consultation in the Sikh Community.

The trustees' report was approved by the Board of Trustees.

Mr Jarnail Singh ( General Secretary)

Trustee Dated: 17 March 2026

GURDWARA NANAK SAR

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GURDWARA NANAK SAR

TRUSTEES' DECLARATION ON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

In relation to the financial statements which comprise the statement of financial activities, the balance sheet and the related notes:

On behalf of the board

Mr Jarnail Singh ( General Secretary)

Director

17 March 2026

GURDWARA NANAK SAR

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF GURDWARA NANAK SAR

We report to the trustees on our examination of the accounts of GURDWARA NANAK SAR (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

We report in respect of our examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Patara is a trading style of Andersons Accountant & Tax Adv

Enterprise House 352 Bearwood Rd Bearwood Birmingham B66 4ET 17 March 2026

GURDWARA NANAK SAR

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 344,474 327,206
Expenditure on:
Raising funds 4 400 250
Charitable activities
Gurdwara Costs 5 264,865 225,638
Other expenditure 10 10,623 6,539
Total expenditure 275,888 232,427
Net income and movement in funds 68,586 94,779
Reconciliation of funds:
Fund balances at 1 April 2024 2,347,509 2,252,730
Fund balances at 31 March 2025 2,416,095 2,347,509

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

GURDWARA NANAK SAR

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
16
Net assets
The funds of the charity
Unrestricted funds
17
2025
£
£
2,222,340
67,781
225,448
293,229
(38,113)
255,116
2,477,456
(61,361)
2,416,095
2,416,095
2,416,095
2024
£
£
2,049,202
61,928
349,819
411,747
(33,960)
377,787
2,426,989
(79,480)
2,347,509
2,347,509
2,347,509

The financial statements were approved by the trustees on 17 March 2026

Mrs Manjit Kaur (President) Trustee

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

GURDWARA NANAK SAR is an unincorporated charity registered with the Charity Commission for England and Wales with Charity number 506845.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin

1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Governance costs includes legal and professional costs which are not capable of being allocated to any charitable activity.

The charity has only a few relevant activity categories on which resources are expended and as such the costs between the different categories are easily allocated without the use of any method of apportionment.

Place of Worship

The charity provides a place of worship and provision of wedding ceremonies for the local Sikh community.

Donations

The charity provides small amount of donations to local community organisations with similar objectives.

Religion Promotion

The charity carries out various events to promote the basic principles of the Sikh religion.

Investment Income

The Gurdwara has a Community Centre within the vicinity of the temple to generate donations for it's hire to fund activities of the Gurdwara.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings See below Fixtures and fittings 15% Reducing Balance Motor vehicles 25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

No Depreciation.

No depreciation is provided in respect of freehold land and buildings. The charity has a policy of regular maintenance and repair, so that the asset maintains its performance standards. The assets are not expected to suffer from economic or technological obsolescence and the estimated residual values are material. An impairment review is carried out annually on the tangible fixed assets other than non-depreciable land), at the end of each accounting period, where: - no depreciation is charged as it is deemed immaterial because of the length of the remaining useful economic life or where the estimated residual value is not markedly different from the carrying amount; or - the tangible fixed assets estimated useful economic life exceeds 50 years.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and gift

Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Donations and gifts 275,075 260,441
Grants receivable for core activities 69,399 66,765
344,474 327,206
Donations and gifts
Donations and gifts 271,125 256,591
Donations and gifts in Kind 3,950 3,850
275,075 260,441

The Charity receives gifts in kind mainly in the form of food as part of the congregational offerings. These gifts in kind are used as part of the free langar (food) and as part of the items required in the day to day running of the Gurdwara (Temple). The amount involved is not material in relation to the total incoming resources. The gifts in kind of food offering has been estimated in the accounts.

The charity has not received any legacies during the year.

Grants receivable for core activities
Gift Aid
69,399
69,399
66,765
66,765

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Fundraising agents 400 250
5 Expenditure on charitable activities
Gurdwara Gurdwara
Costs Costs
2025 2024
£ £
Direct costs
Depreciation and impairment 11,163 10,546
Rates 18,767 18,222
Heat and Light 66,512 47,164
Property Insurance 7,513 7,432
Food Supplies 71,347 53,809
Wages and NIC 34,345 34,073
Repairs and Maintenance 46,366 42,979
Telephone 1,090 1,148
Motor and transport expenses 2,105 1,529
Cleaning and sundry expenses 5,393 7,842
Stationery 264 894
264,865 225,638
Analysis by fund
Unrestricted funds 264,865 225,638

6 Description of charitable activities

Gurdwara Costs

Provision of place of worship and wedding ceremonies for the local Sikh community.

Donations

The charity provides small amount of donations to local community organisations with similar objectives.

The charity promotes the basic principles of Sikh religion.

The Gurdwara has Community Centre within the vicinity of the temple to generate additional income to fund activities of the Gurdwara.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 11,163 10,546

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Preachers 3 3
There were no employees whose annual remuneration was more than £60,000.

10 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Accountancy Fees 1,025 950
Independent Examiners Fee 950 800
Financing costs 8,648 4,789
10,623 6,539

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2024
1,974,781
228,107
Additions
184,302
-
At 31 March 2025
2,159,083
228,107
Depreciation and impairment
At 1 April 2024
-
153,687
Depreciation charged in the year
-
11,163
At 31 March 2025
-
164,850
Carrying amount
At 31 March 2025
2,159,083
63,257
At 31 March 2024
1,974,781
74,421
13
Debtors
Amounts falling due within one year:
Prepayments and accrued income
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
12
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2024
1,974,781
228,107
Additions
184,302
-
At 31 March 2025
2,159,083
228,107
Depreciation and impairment
At 1 April 2024
-
153,687
Depreciation charged in the year
-
11,163
At 31 March 2025
-
164,850
Carrying amount
At 31 March 2025
2,159,083
63,257
At 31 March 2024
1,974,781
74,421
13
Debtors
Amounts falling due within one year:
Prepayments and accrued income
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
Motor
vehicles
£
27,608
-
27,608
27,608
-
27,608
-
-
2025
£
67,781
2025
£
82,430
21,069
61,361
Total
£
2,230,496
184,302
228,107 2,414,798
153,687
11,163
181,295
11,163
164,850 192,458
63,257 2,222,340
74,421 2,049,202
2024
£
61,928
2024
£
97,722
18,242
79,480

The long-term loans are secured by fixed charges over the Gurdwara premises.

GURDWARA NANAK SAR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
Creditors: amounts falling due after more than one year
Notes
Bank loans
14
2025
£
21,069
174
2,195
12,700
1,975
38,113
2025
£
61,361
2024
£
18,242
156
1,650
12,160
1,752
33,960
2024
£
79,480

16 Creditors: amounts falling due after more than one year

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

General funds
Previous year:
General funds
At 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
2,347,509
344,474
(275,888)
2,416,095
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
2,252,730
327,206
(232,427)
2,347,509

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).