REGISTERED CHARITY NUMBER: 506947
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
FOR
RAMGARHIA SIKH TEMPLE

RAMGARHIA SIKH TEMPLE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
Paze
Report of the Trustees
Report of the Independent Audltors
8 to 10
ststement of Flnanclal Activltles
li
Balance Sheet
12 to 13
Notes to the Flnanclal Statements
14 to 26

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5 APRIL 2024
The trustees present their report with the financial statements of the charity for the year ended S April 2024. The
trustees have adopted the provisions of 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 1021 (effective l January 2019).
OBJECTIVES AND AcfiviTIES
Objectives and activltles
Our aims and ob ectives
The aims and objectives of the charity are as set out in the charity's constitution and continue to be the advancement
of the Sikh religion in accordance with the doctrine of the Holy Guru Granth Sahib and the teachings of the Ten Gurus.
Ensurin
our work dellvers our aims
We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of
our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have
brought to those groups of people we are set up to help. The review also helps us to ensure that our aim, objectives
and activities remained focused on our stated purposes.
We have referred to the guidance contained in the Charity Commisslon's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities. In carrying out this review the trustees have
considered the Charity Commission's general guidance on public benefit and in particular it5 supplementary public
guidance on the advancement of religlon for the public beneflt.
The focu5 of our work
The focus of the charity's work continues primarily to be the advancement of the Sikh religion In accordance with the
doctrine of the Holy Guru Granth Sahib and the teachings of the Ten Gurus.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity
should undertake.
Page I

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED S APRIL 2024
OBJECTIVES AND AcfiviTIES
Slgnificant activities
Significant activities undertaken during the year ended 5 April 2024 continued to include the provision of a centre
where the community can gather for worship and celebrate various festivals according to Sikh culture, the provision of
facilities for weddings and for the teaching of the Punjabi language and music and also the promotion of 5POrt5
activities, general health awareness and well-being activities such as yoga and keep fit classes for both young and
elderly men and women.
The management trustees, management committee, custodian trustees and the various sub-committees have
endeavoured to serve the Sadh Sangat by facilitating religious programmes and functions that meet the needs of the
congre8ation and, furthermore, promote the beliefs and teachings of the Sikh religion.
This has been achieved through the following.
Daily worship.
Main worship on Sundays.
Akhand Paths, Sukhmani Sahib Paths.
Religiou5 services at the residence of memnbers of the congre8ation.
Clvil and religiou5 weddln8 services.
Funeral services in accordance with the Sikh rellgion.
Preparation and provision of daily langar.
Education services (music and Punjabi language classes).
Social funrtions at the Ramgarhia Community Centre.
Coach trips to seaslde re50rt5.
Mamagement of the temple's car park.
Volunteers
Volunteers are an important resource in the charity's work and are involved in most of the charity's faith and
community activities. For example, the organisation of various events is performed on a voluntary basis by members
of the community. Thls includes the preparation and serwing of food and cleanin8.
All of the management trustees work as volunteers for the charlty and all trustees give their time voluntarily and
receive no benefits from the charlty. Any expenses reclaimed from the charity are set out in the notes to the financial
statements.
Page 2

RAMGARHIA SIKH TEMPLE
REPORT OF THE TrUSTEES
FOR THE YEAR ENDED 5 APRIL 2024
ACHIEVEMENT AND PERFORMANCE
Charitable actlvftles
How the charit
's activities deliver
ubllc benefit
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these
activities, summarised below, provide benefit both to those who worship at the charity's temple and the wider
community.
The charity provides the following services in advancement of its charitable activities.
Reli
ious activities
The organisation of events of religious importance where all members of the community can take part and
benefit.
The Invitation of lecturers and muslcians from abroad to enll8hten the con8regation on varlous aspects of
the Slkh religion and culture.
The promotion of major functlons advertised on Sky media channels.
Communit
activities
The organisation of health awareness workshops covering Issues such as heart problems, drug related
problems, diabetes, depression and so forth.
The honouring and organising of an evening of entertainment for young graduates and people who have
acquiredlgained specific academic achievements in the community.
The organisation of Gurmat camps for children during the summer and half-term holidays.
The organi53tion of day trips to various places of interest and seaside trlps for young children and elderly
people.
The Setting up of yoga and keep fit classes for both men and women and the provlslon of 5POrts facilities at
the Ramgarhia Community Centre.
The hosting of Atam Ras Klrtan Darbar5 attended by people in the evening.
The organising of marriage bureau pro8rammes during the year.
Communit educational activities
The provision of Punjabi classes from infants to GCSE level. This provldes an insight Into the Punjabl
Sanguage and allows young people to learn the Punjabi language. thereby allowing them to read the Holy
Guru Granth Sahib and understand Sikh values.
The provision of a computer learning suite for teachin8 information technology and the teaching of the
Punjabi language.
The provision of GCSE Mathematics revision classes for students.
The provision of Gurmat and cla551cal music classes to help the whole congregation, especially youn8
people. to understand the Gurbani and wider Sikh values.
Gurbani classes are also provided for people of all ages so that people can read and comprehend the Holy
Guru Granth Sahib so that a deeper understanding of the Sikh doctrine can be attained.
Page 3

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED S APRIL 2024
ACHIEVEMENT AND PERFORMANCE
Fundraising actlvltles
The main fundraising activities of the charity during the year remain the receipt of voluntary donations from members
and the receipt of donations from religious functions and gatherings.
FINANCIAL REVIEW
Financial posltlon
The Statement of Financial Activities for the year ended 5 April 2024 shows incoming resources totalling £399,669
(2023: £313,920) and resources expended totalling £320,53412023: £333,858), generating net incoming resources of
£79,13512023: net resources expended totalling £20,938).
As a result, the charity's net assets have increased from £2,142,623 as at 5 April 2023 to £2,221,758 as at 5 April 2024.
The Charlty's management commlttee, supported by the property trustees, have worked tirelessly to meet the needs
of the con8re8atlon in arranging and holding weddings, rell8ious functions and funerals.
In consideration of the above, the charity's balance sheet ¢ontlnues to be in a relatlvely healthy position as at S April
2024.
Principal funding sources
The principal funding of the charity15 derlved from donations received from users of the temple and its facilitie5 and
from receipts for the use of the temple's car park.
Reserves poIIcy
Ramgarhia Sikh Temple recognises the Importance of havlng reserves. These funds are freely available to Spend on any
of the charity's purposes and hence exclude any restrirted funds should there be any.
Ram8arhia Sikh Temple face5 a number of risk5 that may result in the need to use the charity's reserves.
Some of these include the following,
A reduction in fundin8 from supporters.
Unexpected refurbishment costs in relation to the charity's property.
External factors Impacting the charlty such as wage increases or increasing utility bill5,
Reserves are represented by the fund balances as disclosed in the charlty's balance sheet on page 13 of the financial
statements.
The charity's balance Sheet shows unrestricted reserves (reserves that do not carry out any restrictlons on how they
can be used) of £2.214.57012023: £2.132,3661. In a55essing our level of free reserves 35 at 5 April 2024 we also
exclude fixed assets totalling £856,663 12023: £900,230) and designated fund balance5 totallin8 £890,910 (2023:
£839,4041.This leaves free reserves at £466,997 as at 5 April 202412023: £392,732) which covers approximately 17
month5 operational expenditure based on the results for the year ended 5 April 202412023: 14 months).
It is the trustee5 view that this amount means that the charity has a balanced approach between having funds
available to run the charity on a day to day basis and keeping funds aside in case any of the risks mentioned above
materialise. The trustees believe this level of reserves provides the charity with adequate financial stability and the
means to meet it5 charitable objectives for the future.
The level of reserves will be reviewed annually to ensure alignment with risk5 the charity faces.
Page 4

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5 APRIL 2024
FufuRE PLANS
During the coming year the charity has made progress in the following area5 in order to help advance the charity's
objects and activities.
The charity is continuing to actively progre55 plans regarding the development of the Temple's Education
Centre.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governlng document
Ramgarhia Sikh Temple is an unincorporated organi5ation and was registered as a charity on 21 August 1981.
Ramgarhia Sikh Temple is governed by a constitution which was adopted on 3 January 1971 a5 amended on 3 October
1977, 23 November 1980 and 26 March 2017.
Recruitment and appointment of new trustees and organisatlonal strurture
The charity has a council of five custodian property trustees who are elected every 5 year5 by a member5, ballot.
There are three management trustees along with twenty selected commlttee members and they are In charge of the
day to day running of the charity. Management trustees are elected every 3 years by a members, ballot.
Induction and tralnlng of new trustees
New custodian trustees who are elected by the members have, in most instances, previously served in management
committees and knowledge from these positions is utili5ed by the ch3rlty in their roles as trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance 38ainst fraud and error.
The trustees have a risk management strategy that comprise5 the following.
An annual review of the risks that the charity may face.
2 The establishment of systems and procedures to mitigate those risks identified.
3 The implementation of procedures designed to minimise any potential impact on the charity should those risks
materialise.
The trustees are of the opinion that there are no major risks to which the charity is exposed.
Fundralslng standards Informatlon
The majority of our income comes from voluntary donations from our 5UPPOrters, Through the fundraising efforts of
our staff, volunteers and 5UPPOrters we are generating the financial resource5 to enable us to provide our services.
We have a wide portfolio of fundraising activities to generate voluntsry donations towards the Services we provide.
Our Board of Trustees is deeply committed to building relationships and trust with our 5UPPOrters and is committed to
the strengthening of oversight and assurance concerning our fundraising programmes and in ensuring compliance and
best practice in these areas.
We are particularly aware of the need to protect vulnerable individua15 in any fundraising we undertake.
We continue to be committed to addressing any expression of dissatisfaction on the part of our supporters and to
examining ways to improve the levels of our service to them.
Page 5

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED S APRIL 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
506947
Prlnclpal address
Graham Street
Birmingham
West Midlands
813LA
Trustees
Custodian Trustee5
J S Nandhra
G S Bhara
M S Bhachu
J S Bhogal
K S Bhambha
Chairman - elected 28.1.24
Secretary- elected 28.1.24
elected 28.1.24
elected 28.1.24
elected 28.1.24
Mana ement Trustees
Dr P S Bhogal
B S Phull
A S Sembhi
President
General Secretary
Treasurer
mittee Members and Trustee5
J S Bansal
D S Bhara
L S Bhambra
U S Bhavral
S S Bharya
H S Bhurjee
CS Bilkhu
J S Bilkhu
A S Cha88ar
H S Dhiman
P S Dibra
M S Hunjan
J S Kundi
A S Nandra
H 5 Nandra
D S Nandera
J S Sandal
R S Seehra
R S Seehra
GSSura
J Svirdee
Audltors
J W Hinks LLP
Chartered Accountant5
and Statutory Auditor5
19 Highfield Road
Ed8baston
Birmingham
West Midlands
B15 38H
srATEMENT OF TRU5TEES' RESPONSIBILITIE5
The trustees are responsible for preparing the Report of the Trustees and the financial statement5 in accordance with
applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice}
including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland"
Page 6

RAMGARHIA SIKH TEMPLE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5 APRIL 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES- contlnued
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports)
Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those
financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently;
observe the method5 and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the 80ing concern basis unless it Is inappropriate to presume that the charity
will continue in bu5ine55.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at anv
time the financial position of the charity and to enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charity (Accounts and Report51 Regulations 2008 and the provisions of the trust deed. They are
also responslble for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other Irregularitles.
Approved by order of the board of trustees on 31 January 2025 and slgned on it5 behalf by:
P S Bhogal - Trustee
Page 7

REPORTOF THE INDEPENDENT AUDITORSTO THE TRUSTEES OF
RAMGARHIA SIKH TEMPLE
Oplnlon
We have audited the financial statements of Ramgarhia Sikh Temple (the 'charity'l for the year ended 5 April 2024
which comprise the Statement of Financial Activities, the Balance Sheet and note5 to the financial statements,
including a summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 The Financi31 Reporting Standard applicable in the
UK and Republic of Ireland,.
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 5 April 2024 and of its incoming resources and
application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,
including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland,, and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis far oplnlon
We conducted our audit in accordance with International Standards on Auditlng IU KI IISAS IUKII and applicable law.
Our responsibilitie5 under those standards are further described In the Auditor5, responsibilities for the audit of the
financlal statements Section of our report. We are independent of the charity In accordance wlth the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethica I responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficlent and appropriate to provide a ba515 for our opinion.
Concluslons relatlng to going concern
In auditing the financial statements, we have concluded that the trustees, use of the goin8 concern ba515 of accounting
in the preparation of the financial statements 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve month5 from when the financial statements are aLJthorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
Sections of this report.
Other Information
The trustees are responslble for the other Information. The other Information comprises the information included in
the Annual Report, other than the financi31 statements and our Report of the Independent Auditor5 thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon,
In connection with our audit of the financial statements, our responsibility is to read the other informatlon and, in
doing so. consider whether the other Information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be materially rni55tated. If we identify such material
incon515tencies or apparent material mi55tatements, we are required to determine whether this gives rise to a
material mi5Statement in the financial statements themselves. If. based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact. We have nothing
to report in this regard.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
RAMGARHIA SIKH TEMPLE
Matters on whleh we are required to report by exceptlon
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports} Regulations
2008 requires us to report to you if, in our opinion:
the information given in the Report of the Trustees is inconsistent in any material respect with the financial
statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns,. or
we have not received all the information and explanations we require for our audit.
Responslbilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees are responsible for the preparation
of the financial statements which give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the flnancial statements, the trustee5 are responsible for assessing the charity's ability to continue as a
going concern, disclosin8, as applicable, matters related to going concern and using the going concern b35is of
accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Our responslbllities for the audlt of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report In accordance wlth the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS {UKI will alway5 detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to
nfluence the economlc decision5 of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
enquiring wlth management and others to gain an understanding of the organisation itself including
operations, financial reporting and known fraud or error;
evaluating and understanding the internal control system;
performing analytical procedures as expected or unexpected variances in account balances or
classes of transactions appear;
testing documentation supporting account balances or classes of transactlons,. and
confirming accounts receivable and other accounts with a thlrd party.
A further description of our responsibilities for the audit of the financial statements Is located on the Financial
Reporting Council's website at www.frc.or8.uk/auditorsresponsibilities. Thi5 description forms part of our Report of
the Independent Auditors.
Page 9

REPORT OF THE INDEPENDENT AUDITORSTOTHE TRUSTEES OF
RAMGARHIA SIKH TEMPLE
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and
Reports) Regulation5 2008. Our audit work has been undertaken so that we might state to the charity's trustees those
matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work, for this report, or forthe opinion5 we have formed.
J W Hinks LLP
Chartered Accountant5
and Statutory Auditors
19 Highfield Road
Ed8baston
Birmingham
West Midlands
B15 3BH
31 January 2025
Page 10

RAMGARHIA SIKH TEMPLE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED S APRIL 2024
2024
2023
Places of
worship
security
fund
Unrestricted
funds
Total
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donation5 and legacies
254,136
254,136
208,334
Charltable attlvltles
Funds raised by the womens, sector of the
temple
12,236
12,236
9,020
Other tradlng actlvities
Investment income
111,006
22,291
111.006
22,291
88,348
7,218
Totsl
399,669
399.669
312,920
EXPENDITURE ON
Raising funds
31,268
31.268
25,250
Charltable actlvltles
Temple and building running c05tS
Support Costs
149.636
136,561
149,636
139,630
114,212
194,396
3,069
Total
317,465
3,069
320.534
333,858
NET INCOMEI(EXPENDITUREI
82,Z04
13,069)
79,135
120,9381
RECONCIUATION OF FUNDS
Total funds brought forward
2,132.366
10,257
2.142,623
2,163,561
TOTAL FUNDS CARRIED FORWARD
2,214.570
7,188
2,221.758
2,142,623
The notes form part of these financial statements
Page 11

RAMGARHIA SIKH TEMPLE
BALANCE SHEET
S APRIL 2024
2024
2023
Place5 of
worship
security
fund
Unrestricted
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible assets
14
856.663
7,188
863.8SI
910,487
CURRENT ASSÉTS
Debtors
Cash at bank and in hand
15
40,294
IA28.041
40,294
1,428.041
6,526
1,308,876
1,468,335
1,468,335
1,315,402
CREDITORS
Amounts falling due within one year
16
(110,428)
1110,428}
183,2661
NET CURRENT ASSErs
1.357,907
1.357.907
1,232,136
TOTAL ASSETS LESS CURRENT LIABILITIES
2,214,570
7,188
2,221,758
2,142,623
NEf ASSETS
2.214,570
7.188
Z,221.758
2,142.623
The notes form part of these financial statements
Page 12
continued...

RAMGARHIA SIKH TEMPLE
BAIANCE SHEET- contlnued
5 APRIL 2024
FUNDS
Unrestricted funds:
General fund
Building fund
17
1.323,660
890,910
1.292.962
839,404
2.214,570
2,132,366
Restricted funds..
Places of worship security fund
7,188
10,257
TOTAL FUNDS
2,221,758
2.142,623
The financial statements were approved by the Board of Trustees and authorised for i55ue on 31 January 2025 and
were signed on its behalf bv:
P S Bhogal - Trustee
B S Phull - Trustee
A S Sembhi - Trustee
The notes form part of these financial statements
Pa8e 13

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
General information
Ramgarhia Sikh Temple 15 an unincorporated charity registered in England and Wales. The charity's principal
address and place of activity is Graham Street, Birmingham. West Midlands, Bl 3LA.
Accountlng conventlon
The financi31 statements of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 "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 United Kingdom and Republic of Ireland IFRS 1021 (effective l January
20191" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic
of Ireland and the Charities Act 2011.
The flnancial statements have been prepared using the historlc cost conventlon and are presented in sterling
which is the functional currency of the charity, rounded to the nearest £1.
The charity has taken advantage of the following dlsclosure exemptions in preparing these financial
statements, a5 permitted by FRS 102 'The Flnancial Reportlng Standard appl icable in the UK and Republic of
Ireland,:
the requirement5 of Section 7 Statement of Cash Flow5;
the requirement of paragraph 3.17ldl.
GOING CONCERN
The financial statements have been prepared on a going concern basis as the trustees believe that no material
uncertainties exist. The trustees have considered the level of funds held and the expected level of income and
expenditure for 12 months from the date of authorising these financial statements. The expected level of
Income and expenditure Is sufficient with the level of reserves for the charity to be able to continue as a goin8
concern.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entltlement to the funds,
it Is probable that the income will be received and the amount can be measured reliably,
For donation5 to be recognised the charity will have been notified of the amounts. If there are conditions
attached to the donation and this requires a level of performance before entltlement can be obtained then
income is deferred until those conditions are fully met or the fulfilment of those condition5 IS within the
control of the charity and it 15 probable that they will be fulfilled.
Fees charged for services provided by the charity such as tar parking service5 are recognised a5 the services are
being performed. Income received in advance of the service being performed 15 deferred,
Income from local authority grants and grants from other third parties are recogni5ed at fair value when the
charity has entitlement after any performance conditions have been met, it is probable that the income will be
received and the amount can be measured reliably. If entltlement is not met then these amounts are deferred.
Investment income is earned through holdinE assets such as cash on deposit. It Includes interest receivable.
Interest income is recognised using the effective interest rate method and is recogni5ed as the charity's right to
receive payment is established.
Page 14
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 5 APRIL 2024
ACCOUNTING POLICIES- continued
EXPENDITURE
Liabilities are recogni5ed as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, 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 accounted for on an accruals basis
and has been classified under headings that aggfegate 311 cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
use of resources.
Expendlture is categorlsed under the followlng headings.
Expenditure on charitable activities.
o Other expendlture representing those Items not falllng into the above categories.
Support costs are those that assist with the work of the charity but do not directly represent charitable
activitles and include office costs, governance costs and other administrative costs,
TANGIBLE FIXED ASSETS
Depreciation 15 provlded at the following annual rates In order to wrlte off each asset over its estimated useful
life.
Freehold property
Improvements to property
Musical equipment and library books
Fixtures and fitti ngs
Motor vehicles
Computer & media equipment
1% on cost
15% on reducing balance
20% on reducing balance
15% on reducing balance
25% on reducing balance
33% on reducing balance
Freehold land included withln freehold property has not been depreciated.
The gain or loss arising on the dlsposal of an asset Is determined as the difference between the sale proceeds
and the carrying value of the asset and Is recognised In net incomellexpenditurel for the year,
TAXATION
The charity is exempt from corporation tax on its charitable activitles.
The charity is charged corporation tax on its car parklng, advertisin8 and solar panels income net of dlrectly
attributable expenditure,
CASH AND CASH EQUIVALENTS
Cash and cash equivalent5 include cash in hand and deposits held at call with banks. Bank overdrafts are
shown within borrowing5 in current liabilities.
EMPLOYEE BENEFITS
When employees have rendered service to the charity, 5hort-term employee benefits to which the employees
are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefit5 are recognised immediately as an expense when the charity 15 demonstrably committed
to terminate the employment of an employee or to provide termination benefits,
Page 15
continued..

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL 5TATEMENTS- continued
FOR THE YEAR ENDED S APRIL 2024
ACCOUNTING POLICIES- contlnued
FUND ACCOUNTING
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance
of the general objectives of the charity and which have not been designated for other purposes
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the charity for particular purposes. The costs of raising and administering such
funds are Charged against the specific fund.
Further explanations of the nature and purpose of each fund is included in the notes to the financial
statements.
FINANCIAL INSTRUMENTS
The charity only has financlal assets and financlal liabilities of a kind that qualify as basic financial instrument5.
Basic financial instruments are initially recognised at transaction value and Subsequently measured at
amort15ed cost.
GOVERNMENT GRANTS
Government grants are reco8nised at the fair value of the asset received or receivable when there 15
reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specif ies performance conditions is recognised in income when the performance condrtions are
met. Where a grant does not specify performance conditions It is recognised in income when the proceeds are
received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liabillty.
HIRE PURCHASE AND LEA51NG COMMITMENTS
Rentals paid under operating leases are charged to the Statement of Financial Actlvltles on a Straight Ilne basis
over the period of the lease.
CRITICAL ACCOUNTING JUDGEmE￿r5 AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the charity's accounting policies. the trustees are required to make judgements, estlmates
and assumptions about the carrying amount of assets and liabilitie5 that are not readi ly apparent from other
other sources.
The estimates and underlying assumptions are reviewed on an on80ing basis. Revisions to ac¢ounting
estimates are recognised in the period in which the estimate is revised where the revision afferts only that
period or in the period of the revision and future periods where the revision affects both Current and future
periods.
Page 16
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 5 APRIL 2024
DONATIONS AND LEGACIES
2024
2023
Donations
Building fund
171,065
83,071
108,330
100,004
254,136
208,334
OTHER TRADING ACTIVITIES
2024
2023
Car parking income
Glft In kind - funeral parkln8
Advert15ing income
Solar panels income
105.156
5,850
79,345
4.500
433
4,070
111,006
88,348
INVESTMENT INCOME
2024
2023
Deposit account interest
2Z.291
7,218
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Funds raised by the womens, sector of the
temple
Istri Sabha
12,236
9,020
RAISING FUNDS
OTHER TRADING AcfiviTIES
2024
2023
Gift in klnd funeral parking
Car park rates
Car park administration charge
Car park repairs and renewals and other car park expenses
Car park taxation charge
Car park taxation charge - prior year
5,850
4,170
2,230
323
18.823
11281
4,500
3,931
2,944
13.875
31,268
25,250
Page 17
contlnued.

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED S APRIL 2024
CHARITABLE ACTIVITIES COSTS
Direct
C05t5 Isee
note 91
Support
Costs (see
note IDI
Totals
Temple and building running costs
Support Costs
149.636
149.636
139,630
139,630
149,636
139,630
289,266
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
Staff cost5
Rates and water
Llght and heat
Sundrles
Repairs and renewals
58.519
7,461
56,037
8,582
19,037
48,590
4,813
46,887
6,389
7,533
149.636
114.212
io.
SUPPORT COSTS
Sundry
support
costs
Governance
costs
Totals
Support COSt5
127.435
12.195
139.630
Support costs are those costs that have been Incurred by the charity in order to further the continued
development of the charitV'5 charitable activities.
Support costs, included in the above, are as follows:
SUNDRY SUPPORT COST5
2024
Support
costs
2023
Total
activities
Wages
Equipment rent31 charge5
Food for congregation
Insurance
Telephone and internet
Postage and stationery
Sundries
Donations
7.713
1.457
19,973
3,429
2.865
3.324
24.152
2,000
11.35S
1,475
24,104
3.202
1.377
5.802
21,481
ioi
Carried forward
64.913
68.897
Page 18
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED S APRIL 2024
io.
SUPPORT COSTS- continued
SUNDRY SUPPORT COSTS- continued
2024
Support
costs
2023
Total
activlties
Brought forward
Kirtan Bheta
Pest control costs
Professional fees
Depreciation of tangible f ixed assets
64,913
13.167
980
68,897
16,105
832
640
53,892
48,375
127.435
140,366
GOVERNANCE COSTS
2024
Support
costs
2023
Total
activities
Insurance costs
Profession31 fee5
Audltors, remuneratlon
Accountancy
2,329
2.066
5.700
2,100
2,114
44,278
5,888
1,750
12,195
54.030
ii.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other beneflts for the year ended 5 April 2024 nor forthe year ended
5 Aprll 2023.
TRUSTEES, EXPENSES
Reimbursements were made to trustees during the year in relation to charity expenditure paid for personally
by trustees.
Page 19
continued..

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 5 APRIL 2024
12.
STAFF COSTS
2024
2023
Wages and salarie5
66,232
59,945
66,232
59,945
The average monthly number of employees during the year was as follows:
2024
2023
Temple and ancillary staff
No employees received emoluments in excess of £60,000.
Durlng the year ended 5 April 2024 wages and salaries amounted to £66,23212023'. £59,9451 and employer
national insurance charges (after claiming the employment allowance) amounted to £nil12023.. £nil).
13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Places of
worshlp
securitv
fund
Unrestricted
fund5
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacie5
208,334
208,334
Charltable actlvltles
Funds raised by the womens, sector of the
temple
9,020
9,020
Other trading activlties
Investment income
88,348
7,218
88,348
7,218
Total
312,920
312,920
EXPENDITURE ON
Raising funds
25,250
25,250
Charitable activltles
Temple 3nd building running costs
Support costs
114,212
190.786
114,212
194,396
3,610
Total
330,248
3,610
333,858
NET INCOMEIIEXPENDITURE)
117,3281
13,610)
120,9381
RECONCILIATION OF FUNDS
Total funds brought forward
2.149,694
13,867
2.163,561
Page 20
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED S APRIL 2024
13.
COMPARATIVES FOR THE STATEMENT OF FINANaAL ACTivrriES- continued
Places of
worship
security
fund
Unrestricted
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
2.132,366
10.257
2,142,623
14.
TANGIBLE FIXED ASSETS
Musical
equlpment
and
library
books
Improvements
to
property
Freehold
property
COST
At 6 April 2023
Additions
828.068
645,437
27,992
At 5 April 2024
828,068
645,437
27,992
DEPRECIATION
At 6 April 2023
Char8e for year
190.630
6.542
426.576
32,829
27.326
134
At 5 April 2024
197,172
4S9,405
27.460
NET BOOK VALUE
At 5 April 2024
630.896
186.032
532
At 5 April 2023
637,438
218,861
666
Page 21
contlnued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED S APRIL 2024
14.
TANGIBLE FIXED ASSETS- eontlnued
Fixtures
and
fittings
Computer
& media
equipment
Motor
vehicles
Totals
COST
At 6 April 2023
Additions
274.467
1.740
12,300
30,322
1.818.586
1,740
At 5 April 2024
276.207
12,300
30.322
1,820.326
DEPRECIATION
At 6 April 2023
Charge for year
221.694
8,651
11,953
29,920
133
908,099
48.376
At 5 April 2024
230.345
12,040
30,053
956A75
NET BOOK VALUE
At 5 April 2024
45,862
260
269
863.851
At S April 2023
52,773
347
402
910,487
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
other debtors
Accrued income
Prepayments
4,232
3.027
27,647
5.388
1,305
5,221
40.294
6,S26
Page 22
contlnued..-

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 5 APRIL 2024
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Tax
Social security and other taxes
VAT
Other creditors
Accrued expenses
18,823
1,122
40,746
4.357
45.380
20,090
1,799
20,279
4,030
37.068
110,428
83,266
17.
MOVEMENT IN FUNDS
Net
movement
in funds
At
5.4.24
At 6.4.23
Unrestrlcted funds
General fund
Building fund
1.292.962
839.404
30,698
51.506
1,323,660
890.910
2.132,366
82,204
2.214,570
Restrlcted funds
Places of worship security fund
10.257
13.069)
7.188
TOTAL FUNDS
2,142,623
79,135
2.221,758
Net movement in fund5, Included in the above are as follow5:
Incomlng
resources
Resources
expended
Movement
in fund5
Unrestrlrted funds
General fund
Building fund
316,598
83.071
1285,900)
131.565)
30,698
51.506
399.669
(317,465)
82,204
Restrlcted funds
Places of worship security fund
13.069)
{3.069)
TOTAL FUNDS
399,669
1320.534)
79.135
Page 23
continued...

RAMGARHIA SIKH TEMPLE
NOTESTO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED S APRIL 2024
17.
MOVEMENT IN FUNDS- contlnued
Comparatives for movement in funds
Net
movement
In funds
At
5.4.23
At 6.4.22
Unrestrlrted funds
General fund
Building fund
1,374,233
775,461
181,2711
63,943
1,292,962
839,404
2,149,694
117,328}
2,132,366
Restrlcted funds
Places of worship security fund
13.867
13,610)
10,257
TOTAL FUNDS
2,163.561
120,9381
2,142,623
Comparative net movement in fund5, included in the above are as follows:
Incomln8
resources
Resources
expended
Movement
in funds
Unrestricted funds
General f und
Building fund
212,917
100,003
1294,1881
136,0601
181,2711
63,943
312,920
1330,248)
{17,3281
Restrlcted funds
Place5 of worship security fund
13,610)
13,6101
TOTAL FUNDS
312,920
1333,8581
120,9381
Page 24
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED S APRIL 2024
17.
MOVEMENT IN FUNDS- Continued
A current year 12 months and prior year 12 month5 combined position 15 as follow5:
Net
movement
in funds
At
5.4.24
At 6.4.22
Unre5trlcted funds
General fund
Building fund
1,374,233
775,461
150.5731
115,449
1,323,660
890,910
2,149,694
64,876
2,214,570
Restrlcted funds
Places of worship security fund
13,867
16,6791
7,188
TOTAL FUNDS
2,163,561
58,197
2.221,758
A current year 12 months and prlor year 12 months comblned net movement in funds, Included in the above
are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
Buildin8 fund
529,515
183,074
(580.0881
167,6251
150,5731
115,449
712,589
1647,713)
64,876
Restrlcted funds
Places of worshlp security fund
16,6791
16,6791
TOTAL FUNDS
712,589
1654,3921
58,197
Purpose of funds
Unrestritted - General Fund
The General Fund represents the free funds of the charity that are not designated for particular purposes.
Desi
nated - Buildin
Fund
The Building Fund relates to amounts that have been set aside to fund the development of a new community
and education centre which is to incorporate features Such as a drop-in centre for elderly people, a leisure
centre, wedding halls and a nursery for the children of the community. There are also plans to expand the car
parking to incorporate an underground area to increase capacity.
The Building Fundls also used to finance improvements to the charity's freehold property.
Restritted Places of Worshi
Securit Fund
The Places of Worship Security Fund relates to amounts received by the charity from the Home Office to help
fund measures to provide protection to the congregation from hate crime.
Page 25
continued...

RAMGARHIA SIKH TEMPLE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 5 APRIL 2024
18.
RELATED PARTY DISCLOSURES
Reimbursement5 were made to trustees during the year in relation to charity expenditure paid for personally
by trustees.
19.
ULTIMATE CONTROLLING PARTY
The charity is controlled by a council of five custodian property trustees who are elected every 5 years by
members, ballot.
There are also three management trustees along wlth twenty selected committee members and they are In
charge of the day to day running of the charity. Management trustees are elected every 3 years by a members,
ballot.
20.
OPERATING LEASE COMMITMENTS
As at 5 April 2024 the charity had outstanding commltments for future minimum lease payments under
non-cancellable operating leases which fall due as follow5.
2024
2023
Within one year
Between two and five years
In more than flve years
2,736
1,026
1,368
3,762
3.762
5,130
Page 26