REGISTERED CHARITY NUMBER: 509504
REPORT OF THE TRUSTEES AND
D FINANCIAL STATEMENTS FOR THE YEAR EiYD
1ST DEC
R 2025
FOR
GURDWARA GURU NANAK PARKASH
R Pau & Co Limited
Chart¢red C¢rtified Accountants
& Statutory Auditors
12-16 Station Street East
Coventry
West Midlands
CV6 5FJ

GURDWARA GURU NANAK PARKASH
CONTENTS OF THE FINANCIAL STATF.MENTS
FOR THE YEAR ENDED 31ST DEC
BER 2025
Page
Report of th¢ Trustees
Rcporl of the IDd¢pemdent Auditors
ststement of Flnancial Aetivities
10
Balance Shee¢
Cash Flow Statement
12
Note5 to the Cash Flow Ststement
13
Note5 to the Flnancial Statements
14 to 21
Detjiltd Statement of Financial Activiti¢$
22 to 23

GURDWARA GURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2025
The trustee5 pr¢s¢nt their report with the financial statements of the charity for the year ended 31%t December 2025. The
truslees have adopted the provisions of Accounting and R¢porting by Charities.. Siaiement of Rxommended Praclice
applicable to charities preparing their accouttts in ￿cOrdanCe wilh the Financial Reporting Standard appli¢able tn the
UK and Republic of Ir¢land (FRS 102) (effective l January 2019).
OWECTIVES AND ACTIVITIES
Objective5 4nd alms
The objectives detailed in the governing document are..
To promote the Sikh religion in the area of benefi¢ by th¢ following mean5 and by such other means as the committee
shall think fit..
(a) The maintenance of a place of worship
(b) The ¢elebration of Sikh religious festivals
(c) The conduct of baptism, matTiage and funeral ritrs in accordan¢¢ with Sikh religious observance
(d) The establishment of a librnry containing books in Punjabi and English on Sikh religion, history and Culture
(e) The inslni¢tiot) of ¢hildren and adults in Sikh religious prin¢ipl¢s and promoting the application of th05¢ principlcs
generally to relationships within and outside the Sikh comnwnity.
Each year the tNStees review the activities of the Gurdwara in order to ensure that they continue to reflect the objectives
sd out in the governing document. In carrying out this review the tn￿le¢S h&ve wnsidered th¢ Charity Commission's
general guidance on public benefit and, in particular, its supplemeTJtary guidance on ihe advancement of religion for th¢
public bemefit.
It is the trustee's opinion that the operation of the Gurdwara in its pres¢ni forni is for the public benefit under the
principles sel out in the Charity Commission guidance. The G￿rdwara is open 365 days of the year to Sikhs and
non-sikhs alike and is free to all. We provide regular public servic¢$, blessings and ceremonies. We provide culiural
and edu¢ational classes to promot¢ the Sikh religion and the Punjabi languag¢. In addition, the Gurdwara off¢rs a
regular meeting pla¢¢ for elderly people in the local community and caters to their physical and spiritual n¢eds.
Volunte¢rs
The charity is grateful for th¢ unstinting efforts of its YolunÉeers who ar¢ involved in servi¢¢ provision and rnnning the
Gurdwara. Without thi5 effort the Gurdwara ¢ould not function. The Gurdwara rcquires over 69,253 hours of
volunteefs etTorts irt this year to cary it5 obli8ations. It 15 di￿](Ult tts aiiribute an economie value 10 this contribution
that the volunteers moke of their time, but it is rrueial to the basic fvnction of the Charity. The exccutive ¢ommitLee
ertsures that best Yalue is derived from ihe efforts of the volunteers.
Page I

GURDWARA GURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activitie5
The GurdwaTa fulfill¢d its objectives thi5 year by..
{a) The maintenance of a place of worship
The Gurdwara provided personnel and a pla¢e to worship for Sikh5 and non-sikhs alike. Religious serviees for the
congregation were condu¢t¢d.
(b) The celebraiion of Sikh religious festiva15
The Gurdward celebrates public religious fr5tivals.
(c) The condud of baptism, maNiage and funtrai rites in accordanc¢ with Sikh religious observance
Baptisrns, rnarriages and funeral rites were conducted during the year.
(d) The establishment of a library containing books in Punjabi and English on Sikh religion, history and culture
Th¢ Gurdward provides a librdry of books on Sikh religion. history and culture in Punjabi and English.
{¢) The insu￿¢tion of children and adults in Sikh r¢ligious principles and promoting the application of those principles
generally to r¢lationships within and outside the Sikh community.
Instntctions and disc(iurses were conduaed regularly, ot) religious principles. The Priests cany out and ¢o-ordinate
much of that work In addition, lessons in Punjabi are given regularly.
We are, therefor¢. happy lo report that we have achieved our objective5 this year. These acliyities provide a public
benefit to those who worship at our Gurdward and th¢ local community.
The primary mejsure of success or failure of these activitie5 is the number of people making use of the Gurdwara and
the services it provid¢s. Attendances continue to improve.
Issues outstanding fri)m last years report
The ¢harity has coniinued to engagc with relevant parties in relation to planning rnatters associated with the Salvation
Army site. Discussions remain ongoing at the year end, and the trustees arc working to achi¢ve a satisfactory outcom¢.
The matter does not ¢urr¢ntly impact the Charitys ongoing activiti¢S.
The trustees continue io fo¢us on the long-term development and effective use of the ¢haritys properties. in¢luding those
at L¢iG¢ster Causeway, with a view to supporting and expanding the charitys activities for publi¢ benefit.
Issues arising this year
During the year, the charity undert(M)k a number of SI￿1r1¢an1 capital proje¢ts and improvements to enhanc¢ its facilities
and botter serve the community.
A new sports hall wa5 constriicted. providing additional space for r¢¢reaiional. cultural alld community activities. Thc
charity also invest￿1 in irnprovements to air conditiolling systems within the temple. enhancing colnfort and accessibility
for visitt>rs and supporting increased use of ihe facilities.
The charity further expanded its property Portfolio with the acquisltion of an additional PTopeTty 4t Leicester Causeway,
strengthening its capacity for fvture development and s¢rvice delivery. Refurbi5hmeni works were completed at 10
Church Street, improving the condition ￿&bIlity of the premises.
In additiOD, the charity acquired a van to support ils operational and logi5ti¢uI requirements.
These developments have ¢nabl¢d the charity to ifftprove the quality of its facilities and broaden the range of activities it
is able to provide. in ￿rther￿n¢¢ of its charitable objectlV¢5.
Page 2

CURDWARA CURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2
25
Future ISSL
The trustees intend to continue focusing on tlle development of the Salvation Amy siie. subject to th¢ ou(com¢ of
ongoing discussions.
Further improvements ar¢ planned across the Charity's propcrtie$, particularly at l.¢icesier Causeway, Lo enhance
fachlit1¢5 Jnd support increased Corn￿UnitY engagement. The trustees also plan io continuc invcsiing in air conditiot)ing
and related infrastructur¢ io further improve the environment for us¢rs of the charity's premises.
In plarffting thes¢ activities, the t)uste¢s have had regard to th¢ Charity Commission'5 guidance on public benefit and
remain committed to ensuring that the charity'$ resources are applied effectively in support of its obje¢tives.
FINANCIAL REVIEW
Reserves policy
Funds are collccied through voluntary donations to finance the Charity's activiti¢s and it is (his income that funds the
work of th¢ ¢harity.
The net incoming resources for the year amounied to £311.133 and this w&8 attributable ¢0 general res¢rve5. which now
stand at £5.978,130.
With regard to those generdl reserves. a policy has been established wher¢by the unrestrict¢d ￿ndS not Committed OT
invested in tangibl¢ f]xed assets, (Ihc free reserves). held by the Gurdwara Should be between 12 and 18 months of the
aT)nual resources expended whirh ¢quates to £300,000 to £450.000 in gcneral funds. It Is feli that. at this l¢vel, it would
be p05sibl¢ to coniinue the curren¢ arlivities of the Gurdwara in the event of a significant drop in donations. This would
Ihen give sufficient time to ¢onsider how th¢ funding would be replaced or the activittcs changed.
Overdll, in this year, liabilities have decreased, and T¢5¢rves have incr¢asEd. Free reserves have not reached the thrget
range mentioned above.
In this yeur the free reserves have not reached these target levels.
For the foreseeable future nct incoming resources will continue to be accumulated. (subject to the expendilure on Capital
projeBts planned and the repayment of loans).
The prllnary fundin8 source is donations from the Gurdwara ¢ongregation. Th¢ fL￿dS from this source are used to
provide the congregation with a well maintsined Gurdwara and other resources in order to achiev¢ ihe objectives of the
charity.
Donations decr¢￿ed this year as attendan¢cs continued to re¢over forni the pandemic low. Expenses increased
correspondingly but this still allowed for an overall increase in Net incotne. We expe¢t gross donation5 to continue to
improve in this Coming year. Attendances continue to grow.
The ¢ommittee is saiisfied with these results ov¢rall and we will endeavour to maintain. and iJnprove upon, this level of
incotne into th¢ future.
FUTURE PLANS
With regard to futur¢ strategy, the Charsty plan5 to continue the activities outlined above subjecl 10 satisfactory fithding
arrangement5, (prirnarily donations).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Th¢ ¢harity Wds e8tablÉshed in 1980 aft¢1 the adoption of a c(Trnstitution dated IO¢h August 1979. Th¢ governing
do¢ument was amended by a scheme proposed by the charity commission in July 1993 and thi5 was amcnded by another
charity commission scheme in March 1998.
Pag¢ 3

GURDWARA GURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisatlonal structure
There are fiv¢ holding Irusttts who are appointed by th¢ executive committee on¢¢ every five years. They are
responsible for administ¢ring the Land and Buildings of the Charity in accordance with the lowful direciions of the
omrnittee. They are also responsible for a)Tanging for the election of the exccutive committee by th¢ membcrship.
Althou￿7 th￿¢ is no express provision in th¢ constitution, it is established practise that the holding tsu5tees sign the
annual financial statemenls
There are no persons, external to the charity, which are entitled to appoin¢ trustees.
The executive committee is elected every two years by the membership and is responsible for the general rnanagement
and control of the charity as well as the day to day running of ihe Gurdwara. As Such they are regarded as the trustees of
the charity wjder the Charities Acl. New Committee members are brieftd in their duties by the ￿oing Committee
members.
The exe¢u¢iv¢ ¢ommittee meets monthly to consider the proper running of the charity and lis activitie5. In addition. from
time to time, short temi sub4ommiltee5 are created and then dir¢ct¢d by (he Committee to d¢al with specific rnallers.
Those sub-committees reporf ba¢k to the Committee which then considers their recommendations.
There are no relaled parti¢s.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
509504
Principal address
71- 81 Harnall Lan¢ West
Coventry
West Midlands
CVI 4FB
Truste
Mr B S Kh8tr&
Mr H S Pangli
Mr S S Dehil
Mrv P Singh
MrJ S Bhambrn
Audilors
R Pau & Co Limited
Chart¢r¢d Certified Account8nts
& Statutory AuditOTS
12-16 Station Stre¢t E45¢
Coventry
West Midlands
CV6 SFJ
Banker5
HSBC Bank PIC
442 Foleshill Road
Coventy
CV6 SAL
Page 4

GURDWARA GURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER Z025
REFERENCE AND ADMINISTRATIVE DETAILS
Executive committee
The executive rornmittee retains control of the day-to-d)y management of the Charity.
Pr¢sident
Mr Rajinder Singh Manak (appointed 25105r2025)
Mr Amarjit Singh Khatra (tern) of office end¢d 2510512025)
Vice President
Mr Balbir Singh Dhami (appointed 25105n025)
Mr J&groop Singh (terni of orricc ended 2510512025)
General Secrelary
Mr Surbjit Singh Toor (appointed 25105n025)
Mr Dalwinder Singh Swndhu {ierni of office ¢nded 2510512025)
Assistant Generdl Seor¢tary
Mr Gurdip Singh Shergill lappoint¢d 2510512025)
Mr Mohinder Singh (terni of office ended 2510512025)
Treasurer
Mr Iqbal Singh Sandhu (appointed 2510512025)
Mr Sitsl Amrik Singh Sohal {temi of office ended 25105120251
Assistant Treasuier
Mr Chamjit Singh Soomal (appointed 2510512025)
fr Kashtnir Singh Johal {term of office ended 2510512025)
Stsge Secretsry
Mr Manlvjoyt Singh Dhillon (appointed 2510512025)
Mr Gulvinder Singh Liddar (tenn of office ended 2510512025)
Assistant Stsge Secr¢iary
Mr Sharan s￿gh (appointed 25105ll025)
Mr GuTj¢et Singh (t¢rn] of office ended 25105n025)
Education Se¢rctary
Mr Steven Singh Purewal (appointed 25105ll025)
Mr Galen Singh Bahi& (term of oifice ¢nded 25105ll025)
Maintenance Secretary
Mr Buta Singh (appointed 2510512025)
Mr Inderpal Singh Sangha {terni of offic¢ ended 2510512025)
Ki￿hen and Store S¢cr¢tsry
Mr Dilbar Singh Thandi {appoinled 25105f2025)
Mrs Hardip Kaur Shcrgill (temi of offic¢ ended 25105ll025)
Sports Secretary
Mr Parn)vttr Singh Virk (appointed 2510512025)
Mr Pardeep Singh (terni of otyice ended 2510512025)
Librarian
Mr Pamipreet Ssngh {￿POint¢d 2510sr2025)
Cfropted Commillee Members
Mrs Surinder Kaur18ppointed 2510512025)
Mr Haminder Singh (appointed 2510512025)
Mr Hariinder Singh GuhuDia (appointed 2510J12025)
Mr5 Sukhvir Kaur Khela (apwinted 25/05￿023)
Mr Baldev Singh Sandhu (appoinied 2510512025)
Mr Parmjeet Singh (appointcd 2510312025)
Mr Jarnail Sinsh Somal (appointed 2510512025)
Mrs Parrnjit Kaur (appointed 25105ll025)
Mr Jaswinder Singh (terrn of office ended 2510512025)
Mrs Jaswinder Kaur Thandi (terni of otTice ended 2510512025)
Mr Harpal Singh (temi of otTice ended 2510512025)
Pag¢ 3

GURDWARA GURU NANAK PARKASH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Mr Simranpal Singh {terni of office ¢nded 2510512025)
Mr Kulwant Singh Man¥k (lerrn of office e))dcd 2510512025)
Mr Pargat Singh (term of office ended 251Q512025)
Mt5 Narinder Kaur Sangha (terni of 0￿)¢¢ ended 2510512025)
Mr Daljit Dhami (terni of offi¢e ended 2510512025)
Mr Major Singh {tem) of office ended 2510512025)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The tsvstees are r¢5POrtsible for preparing the Report of the Tnjstees and the financial statements in accordan¢e with
applicablc12w and United Kingdom Accounting Standards (United Kingdom Genernlly Accepted Accountin8 Practice).
Charity law require5 the trustees to prepare financial statements for each financial year. Under that law, the ttuste¢s have
ele¢ted to prepare the financial statemenis in accordance with United Kingdom Gellerally Accepled Ac¢ounting Practice
(United Kingdom Accounting Siandardg and applicable law).
Under charity law the trustees must not approv¢ th¢ financial statements unle&s they are satisfied (hat they give a true and
fair view of ihe state of affairs of the charity and of thc incoming resource5 and application of resources, inrluding th¢
income and expendill￿e. of the clwity for thal period. In prepaTing those fll)ancial 5taloTnents. the tru5t¢es are requir¢d
io
select suitabl¢ 2ccounting policies and then apply th¢wn consistently-
observe the methods and principles in the Clwities SOE¢P.
make judgements and estimates that are rea50nable and prudent-
state wh¢ther applicable accounting standards have been followed, subject to any material departures disclosed and
explained in she financial staiements.
prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the chariry will
continue in business.
The tTh5t¢¢5 are responsiblc for keeping proper accounting records which disclose with reasonable arcuracy at any time
the financial position of the charity and to enable them to ensure that the financial sthtements comply with the Charities
Act 2011 and The Charity {Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the
assets of the charity and henc¢ for taking reasonable steps for the prevention aDd detection of fraud and other
irregularities.
Disclosure of inforniaiion to 74uditor
Each tnjstee has taken 5tep5 that they ought to have taken a5 a trustee in order to make them5¢1ves aware of any relevant
audit infomiation and io establish that the charitys auditor is aware of that information. 'fhe trnstees confirnj that there is
no relevant inforniation that the know of and of which they know the audit 15 aware.
Approved by order of the board of ffiistses on 29th April 2026 and signed on its behalf by..
TNslee
Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
GURDWARA GURU NANAK PARKASH
Opinion
We have audited the financial statements of Gurdwara Guru Nanak Pa￿ash (the '¢harity') for the year ended
3 1st D¢c¢rnber 2025 which comprise th¢ Statement of Financial Activiti¢s, the Balance SheeL the Cash Flow Statement
and notes to the finan¢ial statements. including 3 summary of significant a￿Ounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndard5
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the fu￿1¢1a[ statements:
give a true and fair view of the sthte of the Charity's affairs as at 31st December 2025 and of its incoming resouT¢es
and application of resource5, for the year then ended-
have been propErly prepared in accordance with United Kingdom Gen¢raSly Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Charities A¢t 2011.
Basis for opinion
We tonducted our audii in accordan¢e with International Standards on Auditing (UKI (ISAS (UK}) and applicable law.
OUT reswnsibilities under those stsndard5 are fiffther described in the Audiiors, responsibilities for the audit of the
financial state￿entS section of our report. We are independent of the charity in accordance with the ethi¢al requirement5
that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have
fvlfilled our (xher eihical responsibilities in accordance with these requircm¢nt5. We believe that the audii evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions rel*tlng to golng concern
In auditing the financial sthiements, we hav¢ ¢oncluded that the trust¢es' use of the going toncern basis of accounting in
the preparation of the financial ststements is appropriate.
Based on the work we have perfomied, we have noi identified any Tnaterial uncertaintie5 T¢lating to events or condition5
that, individually or collcctively, rnay cast significant doubl on the charity's abilily to continue a5 a going concern for B
periiKi of at least twelve months from when the fmancial stat¢Tnents are authorised for issue.
Our r¢sponsibilities and the responsibilities of the trnstees with respect to going concern are described in the relevant
seclions of thi5 r¢port.
Other informatlOD
The trusttts are responsible for the other information. The other inforniation comprise5 the inforniation in¢luded in the
Annual Repoffj other than the fjnancial statements and our R¢port of the Independent Auditors th¢reon.
Our opinion on the fll)ancial st&t¢ments does not cov¢r the other inforrnation and, except to the ex￿nt othenvise
explicitly stat¢d in our r¢port, we do n(Trt ¢xpress any forni of assurance conclusion thereon.
In ¢omJe¢tion with our audit of the fiThancial statements, our responsibility is to read the oth¢r inforniation and, in doing
so. consider wheth¢r the other infomhation is materially ineonsistent with the financial sialements tsr our knowledge
obtained in the audit or oihcnvise appears w be materially rni5Stated. If we ideDlify such material inconsistencies or
apparcnt malerial mi5Statements, we are required to determine whether this gives rise to a rnaterial misstatement in the
financial staiemenis themselves. If, based on the work w¢ have perfonn¢4 we conclude that there is a Trwt¢rial
misstatemenl of this other infomiation, we are required to report that fact. We have nothin8 to report in this regard.
Matter5 on whfieh we are required to report by exceptlon
We have nothing to report in respect of th¢ following matters where the Charities (A¢¢ounts and Reports) Regulaiions
2008 requires us to report to you if, in our opinion..
the infom)ation given in the Report of the Trustees is tnconsi5tenl in any material respe¢l with the financial
stalements; or
sufficienl accounting records have not been kept; or
th¢ financial statements ar¢ not in agreement with the accounting records and reNrns' or
we have not r¢¢eived all the inforniation and explanations we ￿quire for our audit.
Pag¢ 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
GURDWAK4 GURU NANAK PARKASH
Responsibilities of trustees
As explained more fully in the Statement of TTUStees' Re$ponsibilitie4 the ttustees are responsible for the pr¢paration of
the financial statements which give a true and fair view. and for such intemal control ￿ the rnLStees deternjine is
necessary to enable the preparation of financial statements ihat are free from material misststement. wh¢ther due to fraud
or error.
In preparing the financial 51at¢ment5. the trnstees are responsiblc for assessing the ¢harity's ability to continue as a goiTtg
concern, disclosing, as applicable, matter5 related io going conccrn and using thc going Concern basis of ac¢owiiing
unles5 the tNs*es ¢ith¢r intend to liquidate the clwity or to cease operation4 or have no realisii¢ altern￿1Ve but to do
50.
Our responsibilities for the audit of th¢ flnanelal statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act
and relevant regulations made or having efftct thereunder.
Our objectives are to obtain T¢asonable assurance about whether the financial statements as a whole are free from
material mi5Statemertt. whether due lo fraud or error. and to issu¢ a Report of the Indep¢nd¢nt Auditors that includes our
opinion. Reasonable assurance is a high level of 8ssurdnce. but is not a guarantee ihat an audit conducted in accordance
with ISAS (UK) will always detcet a material misstalernent when it exists. Misstat¢ments can arise frorn fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be expected ¢0 influence the
economic decisions of users iak¢n on the basis of thes¢ fmancial statements.
The extent to which our procedures are capable of d¢t¢cting itTegulorities, including fraud is detailed below-
Based on our und¢rslanding of the charty and the sector in which li operatcs. wc identified the prin¥ipal risks of
non-compliance with laws aDd regulations related to the acts by ihe charity, which were contrdry to applicable laws and
r¢gulations including fraud, and we consider¢d the extent to which non-compliance mighi have a material effect on th¢
financial statements. We a150 considered those laws and regulations that have a direct impact on the preparntion of the
financial statements such as the Companies Act 2006. We evaluated maDagem¢nt's inceniive5 and opportunitie5 for
fraudulent manipulation of the financial statements {including the risk of overrid¢ of controls), and d¢termined that the
principal risks were related to inflated revenue and the charity5 nel in¢ome for the year.
Audit procedures perfortned included- review of the fmancial statement disclo5u￿ to underlying supporting
d￿Urn¢￿tafl0n. review of correspondence with and reports to the regulators, including COTrespondence with the Charity
Commission, review of correspondenc¢ with legal advisor& enquiries of management, and In testing of journals and
evaluating whether there was evidence of bi&s by the trnstees that r¢prrswJted a risk of material mis5tst¢ment due to
fraud.
There are inherent limiiations in the audit pro¢edur¢s described above and the further removed non compliance with
laws and regulations is from the events and trdnsactions reflected in th¢ finaneial statements, th¢ less likely we would
become aware of it. Also, the risk of not detecting a material missiatement due to fraud 15 higher than the risk of not
detecting one resulting from error, as fraud may involve deliber&* ¢oncea]rnent by> foT example, forgery or intentional
misrepresentations. or through ¢ollu$ion.
A further description of our responsibilitie5 for the audit of the financial stAtemen(s is locat¢d on the Financial Reporting
Council's websiie at www.frc.org.uklauditor5re5ponsibilities. This d¢scription fornis part of our Report of the
Independent Auditors.
Pa8e 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
GURDWARA GURU NANAK PARKASH
Ust of our report
This report 15 made solely to the charity's tnjstees, as a body, in accordance wlth Part 4 of the Charities (Accounts and
R¢ports) Regulations 2008. Our audit work ha$ been undertaken 50 thai we might state to ihe chariW5 trustees those
matters we are required to state io them in an auditors, report and for no other purpose. To the fullest extent perniitted by
law, we do not accept or assume responsibility to anyone other than the charity and the ¢harity's trustees &% a body, for
our audit work, for this report, or for the opinions we have formed.
R Pau & Co Limited
Chart¢r¢d Certified Accountants
& Statutory Auditors
12-16 Station Street East
Covenlry
WESt Midlands
CV6 5FJ
29th April 2026
Pag¢ 9

GURDWARA GURU NANAK PARKASH
STATEMF
T OF FINANCIAL A
REf4
DE
TIVITIES
EM
2025
Unr¢slri¢ted
fund
2024
Totsl
fund5
Notcs
INCOME AND ENDOWMENTS FROM
L)onations and legacies
997.279
1,006.930
Other income
52.270
38,590
Total
1,049,549
1,045,520
EXPENDITURE ON
Raising funds
618,186
601,850
Ch#rltgbl¢ actlvltks
General
44,235
47.174
Other
75,995
59,147
TotAI
738.416
708,171
NET INCOME
311,133
337,349
RECONCILIATION OF FUNDS
Total fund5 brought fonvard
5,666,997
5,329,648
TOTAL FUNDS CARRIED FORWARD
5,978.130
5,666,997
Th¢ note5 fomi part of th¢se financial statements
Page 10

CURDWARA GURU NANAK PARKASH
BALANCE SHF.ET
31ST DECEMBER
02
2025
2024
Total
funds
Unrestricted
Notes
FIXED ASSETS
Tangible a55¢ts
io
6,274.316
5,943,480
CURRENT ASSETS
Debtors
Cash at bank and in hand
121,428
174,902
142,431
207.349
296.330
349,780
CREDITORS
Arnounts falling due within one year
12
(56,056}
(58,991)
NET CURREf4T ASSETS
240,274
290,789
TOTAL ASSETS LE&8 CURRENr
LIABILITIES
6.514.590
6.234269
CREDITORS
Amounts falling due after more ihan one year
13
1536,460)
(567272)
NET ASSETS
5,978,130
5,666,997
FUNDS
Unrestricted fimds
16
5.978,130
5,666,997
TOTAL Fuf4DS
5.978.130
5.666.997
The financial 5tat¢m¢nts were approved by thc Board of Tru$t¢es and authorised for issue on 29th April 2026 and w¢re
S)￿ed on its behalf by:
&obiP S￿ILL
Trustee
IPEkL g4fv10H.
Trnstee
The notes forn) part of thes¢ finanrial statements
Pagell

GURDWARA GURU NANAK PARKASH
CASH FLOW STATEMEIYT
R THE YEAR ENDED 31ST DECEMBER 202S
2025
2024
Notes
C¥$h fluws from operatittg activities
Cash gen¢rated from operations
Inierest paid
436,835
(36,197)
490,989
(31,267)
Net cash provided by operating adivili¢5
400,638
459.722
Cash lknws from investing 8e¢lvlties
Purchase of tangible fixed assets
(406,829)
(980,729)
Nct cash used in tnvesting activities
(406,829)
(980.729)
Cash nows from financing *etlvltle8
New loans in year
Loan repayments in year
592.261
(26,256)
Net cash {used inllprovid¢d by fmancing aclivilies
(26,256)
592.261
Ch&nge in cash and c85h equivalents in
the reporting period
C*sh and cash equiYalent5 8t the
beglnning of the reporting peri¢xl
{32,447)
71.254
207,349
136,095
Cash and cash equivalents at the end of
the reportfing peri4xI
174,902
207,349
The notes foTm part of these financial statements
Page 12

CURDWARA GURU NANAK PARKASH
NOTES TO THE CASH FLOW STA TEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING AcfIviTIES
2025
2024
Nel Incom¢ for the reporting period (AS per tbe Statement of Financlal
Activities)
Adjustments for:
D¢preciation charges
Loss on disposd of fixed assets
Interest paid
Decr¢ase in debtors
(Decrea5eyincrease in creditor5
311,133
337J49
75,653
342
36.197
21,003
(7,493)
59.147
31267
45,182
18.044
Net cash provided by operations
436,835
490,989
ANALYSIS OF CHANGES IN NET DEBT
At Iiif25
C&sh flow
At 3 lllJ?5
Net Cash
Cash at bank and in hand
207,349
(32,447)
174.902
207.349
(32,447)
174.902
Debt
Debis falling due within l year
Debts falling due after l year
(24.988)
(567,272)
{4.556)
30,812
(29,544)
{536,460)
(592,260)
26,256
(566,004)
Tot81
(384,911)
(6,191)
(391,102)
The notes forni part of the5t f￿a￿la1 5tatrmeThts
Page 13

GURDWARA GURU NANAK PARKASH
NOTES TO THE FINA
IAL STATEMF.NT
1ST
CHARITY STATUS
The charity is limited by guarnntee, incorpordted in England. and Consequently does not have share capithl. Eaeh
of the trustees is liable to Gontribute an amollnt noi exceeding £1 towards the assets of the charity in the event OF
liquidation.
The address of its registered offJr¢ is..
71- 81 Harnall Lane West
Coventy
CVI 4FB
AccouwrJr4G POLICIES
Basis of preparing th£ financial statements
The fmancial statements of the charity. whi¢h is a public benefit ¢ntity under FRS 102, have been preparcd in
accordaThce with th¢ Charities SORP (FRS 102) 'Acctsunting and Reporting by Charities-. Statement of
Recommended Practice applicable to charities prcparing their a¢counts in accordance with the Financial
Reporting Standard applicable in th¢ UK and Republic of Ireland IFRS 102) (effective l January 2019),,
Financial Reporting Siandard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial staiements have been prepared under the historical wst
convention.
Going eoncern
The financial *atements have been prepared on a going ¢on¢em basis.
As at the date of this report, the trustees consider the charity to b¢ resilient con5id¢ring its healthy financial
position with continuing donations b¢ing received. the support of the t￿￿teeS and robust charitable continuity
planss. No(withstanding this the t11￿e9 reCo￿lse an increased level of uncertainty over th¢ short tern)
opportunities and are continuously evaluating the risks of economie factors as they unfold.
The trustees belicve that there ar¢ no material uncertainties effecting the ¢harity's ability to ¢oniinue as a going
oncern nor any significant areas of concern that affect the ¢arrying value of the assets held by the charity.
In¢om¢
All income is r¢¢ogDised in the Statement of Financial Activities once th¢ charity has eniitl¢ment to the funds, it
is probable that the income will be received and the amount can be measur¢d reliably.
Expendlture
All expendi￿re is recognised once there is a legal or ¢onstructiv¢ obligation to that ¢xpcnditure. it is probable
settlemenl is r¢quired and the arnount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar cosis to that ¢a*gory. Wher¢ c051S cannot b¢ directly attributed to
particular headirw th¢y have been allocated to activities on a basis consistent with the use of r¢s(Trurces.
Raising funds
These are costs incurred in attracting Yoluntary incom< the management of inv¢s¢ments and thos¢ incurred in
trading activities that ra15e fvnds.
Governanee eosts
These in¢lud¢ the costs attributale to the charity's compliance with constiwtional and statutory requiremetms
including audit, Straiegi¢ managemenl and ttustees, me¢ting5 and reimbursed expenses.
Tangible fixed ass¢t$
Tangible fixed assets Costing more than £l.000 are capitalised and included ￿ cosi including any in¢iden(81
expenses of aequisi(ion.
Depreciation is provided at ihe following annual rates in order to write off each asset over its estimated useful
Page 14
continued..-

GURDWARA GURU NANAK PARKASH
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2025
ACCOUNTING POLICIES- conlinutd
Tangible fixed 4s5ets
Fixture5 and fittings- IOO/o Reducing Balance
Freehold property - Straight line over 99 years (car park only)
Long l¢&sehold- Straight line over 99 years
Motor v¢hicl¢s- 25 % Reducing Balance
Ni)ne of the freehold property stated on the balance shcd have been d¢pr¢ciated for the following reasons-.
i) The Templ¢ is expected to remain a place of worship for generations to come (hundr¢ds of years). The Temple
will not suffer from any economic or tethnologi￿[ obsoles¢¢nce.
ii) The Temple 15 regularly maintsined and repaired by its members in ord¢r to keep it in irnmaculate condition
as a focal point of the Sikh community.
Any depreciation that would be charged would not b¢ considered to have a material impact on the accounts.
Taxation
The charity is exempt frorn tax on its charitable activitie5.
Fund accounting
Unrestrithd filnds can be used in accordan¢¢ with the charitable objectives at the discretion of the tru5t¢¢s.
Reslric*d funds can only be used for particular restricted purposes within the objects of the charity. Re5trictioDs
arise when ￿¢IfIed by the donor or when funds are raised for pthi¢ular restricted purposes.
Therc are no restricted fi￿￿$ at present. Wh¢re necessary. ther¢ is fijrther explanation of the nature and purpose
of ¢ach fund in ihe note on funds.
Loan and borrowings
Loans and borrowings are initially recognised at the transacliort price including transaciion costs. Subsequently,
they are measur¢d at amortised ¢ost using ihe effcctive inierest rate m¢thod, less impairment. If an arrangement
constitutes a finan¢¢ transaction it is measured at pre5¢ni value.
Pension costs and other p05t-T¢tir¢ment benefits
The charity operates a defined contribution pension schem¢. Contributions payable to th¢ chariry's pension
scheme are charged to the Statement of Financial Activitie5 in the per50d to whi¢h they relate.
Donitions and legacie
All incoming r¢sour¢es are included on the Statement of Financial Activities wthen the charity is legally entitled
to th¢ Incorne and th¢ amount can be quantified with rc950nable accuracy.
Page 15
continued..

CURDWARA CURU NANAK PARIL4SH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THF. YEAR ENDED 31ST DECEMBER2025
DONATIONS AND LEGACIES
2025
21r24
Donations
Gift aid
Sundry incon
876,001
116,917
4J61
886,729
117,978
2223
997279
1.006,930
OTHER INCOME
2025
2024
Rents received
52.270
38.590
RAISING YUNDS
Raising donat10115 and kga£ies
2025
2024
Staff costs
Rate5 and waier
Insurance
Light and heat
Telephone
Printing and ststionery
Sundries
Groceries
Publictty
Motor expenscs
Repairs and renewals
Nagar Kirtan exwnses
Donations
Coach trips
Teachers f¢es
Education- books and publiektions
Fabric and materia15
Prof¢55itsnal fees
Election and se¢urity costs
108,927
15,718
10.624
80,458
1,848
2,685
4,251
107,547
9.439
1.465
49,797
38,420
107,705
6.613
13,342
160
8,961
33,331
16,895
114.603
7,512
9,636
105,481
1,843
1.620
4,574
125,850
5,562
1,717
50,261
30,663
70,460
9,770
10,180
608
10.399
25,279
15,832
618,186
601,850
Page 16
continued...

GURDWARA GURU NANAK PARKASH
IYOTES TO THF. FINANCIAL STATEMEf4TS- coThtiDued
RTHEYE
R ENDED 3
ECEMBER2025
CHARffABLE ACTIVITIES COSTS
Support
osts (sce
note 7)
G¢D¢ral
44,235
SUPPORT COSTS
Governance
costs
Finance
Totals
General
40.221
4,014
44.235
Support cosw included in ihe above. are as follows:
2025
2024
Total
activitie5
General
Bank charge5
Loan arrangement fee
Bank loan interest
Auditors, remunerdtion
4,024
4,267
7,800
31,267
3,840
36.197
4.014
44.235
47.174
TRUSTKES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 3 1st De¢emb¢r 2025 nor for the year
ended 31￿ De¢ember 2024.
Trustee5' expenses
The￿ were no trustees, expenses paid for the year ended 31st December 2025 nor for the year ended
3 1st December 2024.
STAFF COSTS
2025
2024
Gross Salaries
ERNIC
Staff pensions
104.239
2.237
2,451
109,307
3,177
2,119
£108,927
£114,603
Average number of staff
14
No employee received emoluments of more than £60.000 durin8 the y¢ar.
P8ge 17
ontinued...

GURDWARA GURU NANAK PARKASH
NOTKS TO THE FINANCIAL STATEMENTS- Continued
FO
THE YEAR E
ED31ST D
BER 2025
io.
TANGIBLE FIXED ASSETS
Freehold
land and
buildings
Fixtures
LA)ttg
leasehold
Motor
vehicle5
fithngs
Totals
COST
At 1st January 2025
Additions
Disposals
5.409,034
270.180
47,705
1,064,565
78,449
45,338
58,200
{10.800)
6,560,642
406,829
(10,800)
At 3 1st December 2025
5,679,214
47,705
,143,014
92.738
6,962,671
DEPRECIATION
Ai 1st January 2025
Charg¢ for year
Eliminated on disp)sal
20,348
1.139
8,596
482
549,901
59,311
44,317
14.719
(10.458)
623,162
75,651
110,458)
At 3 1st Dec¢mber 2025
21,487
9.078
609.212
48,578
688,355
NET BOOK VALUE
At 31 st December 2025
5,657,727
38,627
533,802
44,160
6.274,316
At 3 1st De¢¢mber 2024
5,388.686
39.109
514,664
1,021
5,943,480
The above freehold can be split as follows..
Gurdwara GNP Temple {Harnall L8ne)
99-103 Harnall Lane
Education Centre
8 Church Street
10 Church Street
Car Park Outside GNP Temple
l Lincoln Str¢et
30 Church Street
IA Leicesier Clwseway
5A Leicester Causeway
3,098,626
252,000
268,912
78.991
78,991
112,811
716,145
148,519
781.419
142,800
£5,679,214
Page 18
continued...

GURDWARA GURU NANAK PARKASH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST DECEMBER 2025
ii.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Prepaym¢nts
121,428
142,431
12. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Bank loans and overdrafts (see note 14)
PA YE and national insurdnce
Pensions
Accrued exp¢n5¢S
29,544
1,217
504
24,791
24,988
1,292
727
31,984
56,056
58,991
13.
CREDITORS: AMOUtYTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
Bank loans (s¢¢ not¢ 14)
536,460
567,272
14,
LOANS
An analysis of the mamriry of loans is given below:
2025
2024
Amounts falling due within one year on d¢mand..
Bank loan
29,544
24,988
Amounts fa]ling b¢tw¢th one and NTO y¢ars'.
Bank loan
536,460
567,272
SECURED DEBTS
The following secured debts ar¢ included within cr¢ditors'.
2025
2024
Bank loans
506,004
592,260
The loan is secured by a legal charge over the land and buildings that form the GNP Temple at Harnall L4n¢.
The n¢t t%)ok value of thos¢ land and buildings has been detailed in note 9.
Page 19
continued...

GURDWARA GURU NANAK PARKASH
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31
T DECEMBER 202
16.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31112125
At iiin5
Unrestricted fund5
General ￿nd
5,666,997
311,133
5,978.130
TOTAL FUNDS
5,666,997
311.133
5,978.130
Net movement in ￿nds. in¢luded in the above are as follows:
Incoming
resources
Resource5
¢xpended
Movement
in funds
Unrestricted fund5
General
1.049,549
(738.416)
311.133
TOTAL FU]YDS
1,049,549
(738,416)
311,133
Comparative5 for naovement in fund5
Net
movemeni
in funds
At
31112124
At 111124
Unrestricted fundg
General fund
5,329,648
337,349
5.666,997
TOTAL FUNDS
5.329,648
337.349
5,666,997
Comparats"ve net movemeni in fiJnd5, included in the above arc as follows:
Inroming
resources
Resourc¢s
expended
Movement
in ￿ndS
Unrestrieted fund5
General fvnd
1,045.520
(708,171)
337,349
TOTAL FUNDS
1.045.520
(708,171)
337,349
Page 20
continued...

GURDWARA GURU NANAK PARKASH
NOTES TO THE FINANCIAL ST ATEMENTS- eon
inued
17.
RELATED PARTY DISCLOSURES
There w¢r¢ no related party transactions for the year ended 3 1st D￿emb¢r 2025.
Page21

GURDWARA
URU NANAK PARKASH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 20
2025
2024
ll¥COME AND ENDOWMENTS
Donations and legAcie5
Donations
Gift aid
Sundry income
876,(101
116,917
4.361
886,729
117.978
2,223
997,279
1.006,930
Othtr ineome
Rcnts received
52.270
38.590
Totsl inwming resources
1,049,549
1,045,520
EXPENDITURE
Raising donations #nd legaeie5
Gross salaries and nali(Trnal insurance
Pension5
Rates and water
Insuran¢¢
Light and heat
Telephone
Printing and ststioncry
Sundries
Groceries
Publicity
Motor expenses
Repairs and renewa15
Nagar Kirtan expenses
Donations
Coa¢h trips
Teachers fees
Education- book5 and publi¢ations
Fabric and materials
Professional fres
Election and security wsts
106,476
2,451
15.718
10,624
80,458
1,848
2,685
4,251
107,547
9,439
1,465
49,797
38,420
107.705
0,613
13,342
160
8,961
33,331
16,895
112,484
2.119
7.512
9,636
105,481
1,843
1,620
4,574
125,850
5,562
.717
50,261
30,663
70,460
9,770
10,180
608
10,399
25,279
15.832
618,186
601,850
Other
Freehold pro￿rtY
Long leasehold
Fixnjres at)d fittings
Motor vehicles
Loss on sale of iangible fixed assets
1,140
482
59,311
14,720
342
482
57.185
340
75.995
59,147
This page does not forn) part of the sta￿tOry financial stat¢ments
Pag¢ 22

CURDWARA GURU NANAK PARKASH
DETAILED STATEMENT OF FINANCIAL AcfiviTIE
REN
DECE
R 2025
2025
2024
Supptsrt eosts
Finance
Bank charges
Loan arrangement fee
Bank loan interest
4.024
4,267
7,800
31,267
36.197
40.221
43,334
Governanee costs
Auditor5, remuneration
4.014
3,840
Total r¢source5 expended
738,416
708.171
Net income
311.133
337,349
This page do¢s not fonD Part of the Statutory financial statements
Page 23