REGIsfERED CHARITY NUMBER: 511163
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
THE GURU NANAK
WAIU WEST BROMWICH

GURU NANAK GURDWARA WEST BROMWICH
CONTENTS OF THE FINANCIAL SI'ATEMENrs
FOR'fHE YEAR ENDED 31 DECEMBER 2023
Pag¢
Report of the Trustees
Independent Examinerfs Report
Statem¢nt of Financial Activilies
Balanc¢ Sheet
Notes lo the Financial Statements
D¢lailed Slatem¢nl of Financial Activities

THE GURU NANAK GURDW A114 WEST BROMWICH
REPORT OF THE TRUSTEES
FOR'r
EAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of Ihe charity for the year ended 31 Decemb¢r 2023. The
trusl¢es have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recoinmended Pra¢lice
applicable to charities preparing their accounts in accordance with the FinanGial Reporting Siandard applicable in the
UK and Republic of Ireland {FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
The obj¢¢ls of the Temple is to a provide place of worship for Sikhs. to support the cotnmunity in connecting with its
religion and lo integrate into (he community within which they live. To make use of the Temple lo uphold the faith of the
followers of the ten gurus and the holy Guru Granth sahib and provide activities that encourag¢ and support this.
Review of Aetlvities
In the year the Templ¢ conlinu¢d lo provide services to the community. religious functions. place of worship. w¢ddings.
langar etc as well as providing ¢lasse5 in Gurbani. Vaja. Tabala et¢.
Work has continued on the new 8urdwara build this year.
Futiire ActTrvitles
Thc Gurudwara will ¢ontinue to provide ils core activities (outlined above) in ihe coming year. as well as continue the
program of investment in th¢ infrastructure of the Temple..
The Trustees de¢18re that they have approved the Irust¢¢s report above..
STRUCTURE, GOVERNANCE AND MANAGEMEIYT
The Temple is govemed by its constitution, which sets out how the Temple shall be governed. The temple has 3 trustees
and a management committee to run the day to day operalion of the Temple. There are 15 p05iliot]s that tnake up Ihe
committee, an election board tnade up of the 3 Irusl¢¢s and 2 members of the congregation run% the election process in
a¢¢ordance with the rules sel out in the constitution. The Irusl¢es are the original founder of th¢ temple with the
cxception of one member who wa5 el¢cled on by the remaining trustees when one trustee retired.
REFERENCE AND ADMINISTRATIVE DETAILS
Regist¢r¢d Charity numbei-
511163
PrincipAI address
8 Edward Street
West Bromwich
West Midlands
B70 8NN
Trustees
Mr Parminder Singh (appointed 30.3.24)
Mr Paramjit Singh
Mr Surinder Singh
Approved by order of the board of trustees on 23 October 2024 and signed on its behalf by:
Mr Parminder Singh - Trustee
Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE GURU NANAK GURDWARA WEST BROMWICH
Indtpendent eiaminer's report to the trustees of The Guru Nanak Gurdwara West Bromwieh
I report lo Ilie charity trustees on my examination of the accounts of The Guru Nanak Gurdwara West Bromwich {the
Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in ac¢ordaiice with the
requirements of tlie Charities Act 2011 ('Ihe Act,).
I report in respect of my examination of the Trust's accouiils carried out under Section 145 of the Acl and in carrying out
my exainination I Iiave followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of
the Act.
Independtnl examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
t]iat l am qualified to undertake the exaininalion be¢ause l am a meniber of Ihe Institute of Chartered Accouiitanls in
England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attenlion in connection willi the
examination giving me cause to believe that in any material respect..
ac¢ounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord with those reeord5' or
the accounts do not comply with the applicable requiremei)ts concerning the fom) aiid coiitent of accounts set oul
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounls give a
true and fair view which is not a matter considered as part of ali iiidependent examii)alion.
have no concerns and have come across no other matters in coniiection with the examination to which attention should
bedr
in this report in order lo enable a proper understanding of tl?e accounts to be reached.
Mr Balvinder Ark ACA CTA
The Institute of Chartered Accountants in England and Wales
Date..
Pag¢ 2

THE GURU NANAK G
RDW ARA WEST BROMWICH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
Unrestricted
fund
31.12.22
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
424,920
322.111
EXPENDITURE ON
Raising funds
133,665
157,094
NET INCOME
291,255
165,017
RECONCILIATION OF FUNDS
Total funds brought forward
1,803,987
1,638,970
TOTAL FUNDS CARRIED FORWARD
2,09S,242
1,803,987
The notes fonn part of these financial statements
Page 3

THE GURU NANAK GURDW ARA WEST BROMWICH
BALANCb SHliET
31 DECEMBER 2023
31.12.23
31.12.22
Total
funds
Uni'estricted
fund
Notes
FIXLD ASSETS
Tangible ass¢ls
2,488,3S8
2.175,508
CURRENT ASSF.TS
Cash al bank and in hand
50,252
43,186
CRCI DITORS
Ainounls Calling due within one year
(49,833)
(334.460)
NET CIIRRENT ASSETS
419
{291,274)
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,488,777
1,884.234
CREDITORS
Amounts falling due aft¢r more than one year
{393,535)
(80,247)
NET ASSETS
2,095,242
1,803,987
FUNDS
Unrestricted funds
2,095,242
1,803,987
TOTAL FUNDS
2,095,242
1,803,987
The financial stalemenis were approved by the Board of Trustees and authorised for issue on 23 October 2024 and were
signed on ils behalf by:
Mr Parmindcr Singh - Trustee
The note5 fomi part of these financial statements
Pag¢ 4

THE GURU NANAK GURDWA
WEST BROMWICH
NOTES TO THE FtNANCIAL STATEMENT.5
I",OR TF￿ YEAR ENDED 31 DECEfvLBER 2023
ACCOUNTINC POLICIES
Basis of prepariIig the financial statements
Thc financial slalemenls of the charity. which is a publi¢ benefit entity under FRS 102, have been prepared in
a¢¢ordanc¢ with the Charities SORF (FRS 102) 'Ac¢ounling and Reporting by Charities.. Stalemenl of
Recommended Practice applicable to charities Preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republi¢ of Ir¢land (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have b¢en prepored under the historical cost
convention.
Income
All incoine 15 recognised in the Statement of Financial Activities once the charity has entitlement lo the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Li&bilities are recognised as expenditure as soon as th¢re is a legal or conslruclive obligation Committin8 the
charity to that expenditure, it is probable that a transfer of economic benefit5 will be required in scttlemenl and
the amount of the obligation Gan be measured reliably. Expenditure is accounted for on an accruals basis and has
b¢en ¢la5sified under headings that aggregate all cost related lo th¢ category. Where ¢osts cannot be directly
attributed to particular headings they have been allocated lo activities on a basis consistent with the use of
resources.
TAxA(ion
The charity is exempt from lax on its charitable ac¢ivities.
Fund aecounting
Unrcstricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrieted ￿ndS Cgn only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by th¢ donor or when fi]nds are raised for particular restricted purposes.
Further explanotiort of the nature and purpose of each fvnd is included in the notes to the financial slatements.
RAISING FUNDS
Raising donatloiis and legkeies
31.12.23
31.12.22
Support costs
133,665
157.094
Page 5
continued.

TFtE
U NANAK
URDW ARA WEST BROMWICH
NOTES TO THE FINANCIAL STA TEMENTS - conlinued
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES, REMUNERATION AND BENEFITS
There wer¢ no Iruslees, remuneration or other benefits for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Trustees, expenses
There were no Iruslees, expenses paid for the year ended 31 December 2023 nor for the year ended
31 December 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfivITIES
Unrestricted
fijnd
INCOME AND ENDOWMENTS FROM
Donations and legacies
322,111
EXPbNDITURE ON
Raising funds
157,094
NET INCOME
165.017
RECONCILIATION OF FUNDS
Tolal ￿ndS brought forward
1.638.970
TOTAL FUNDS CARRIED FORWARD
1,803,987
TANGIBLE FIXED ASSETS
Freehold
prop¢rty
COST
At l January 2023
Additions
2,175,508
312,850
At 31 December 2023
2,488,358
NET BOOK VALUE
At 31 December 2023
2,488,358
At 31 Dec¢mber 2022
2,175,508
Pa8e 6
continued...

THE
WARA WE
T BROMWICH
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THb YEAR ENDED 31 DECEMBER 2023
CREDITORS: AMOUNTS FAI,LING DUE WITHIN ONE YEAR
31.12,23
31.12.22
Bank loans and overdrafts (see not¢ 8)
Trade creditors
Other credilors
47,134
(i)
2,700
334,460
49,833
334.460
CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN OIYE YEAR
31.12.23
31.12.22
Bank loans (see note 8)
Other creditors
346,535
47,000
80,247
393,535
80,247
LOAh'S
An 8naly5is of the maturity of loans is given below,.
31.12.23
31.12.22
Amounts falling due within one year on demand:
Bank loans
47,134
334,460
Amounts falling betsveen one and two years..
Bank lomns - 1-2 years
Other loans - 1-2 years
47,134
47,000
80,247
94,134
80,247
Amounts falling due belween two and five years..
Bank loans - 2-5 years
141,403
Amtsunts falling due in more than fiv¢ y¢ars:
Repayable by inslalmenls:
Bank loans more S yr by instal
IS7,998
Page 7
continued...

TFtE GURU NANAK GURDWARA WEST BROMWICH
NOTES TO THE FINANCIAL STAI'EMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
fvtOVEiVIENT IN FUNDS
movement
in funds
Ai
31.12.23
At 1.1.23
Unrestricted funds
Gen¢ial fund
1,803,987
291,255
2,095,242
TO'fAL FUNDS
1,803,987
291,255
2,095,242
Net movement in funds, included in th¢ above are as follows:
Incoming
re50ur¢es
Resources
expended
Movement
in fvnds
Unrestricted funds
General fund
424,920
(133,665)
291,255
TOTAL FUNDS
424,920
(133,665)
291,255
CompAratives for movement in funds
Nel
movem¢nt
in funds
At
31.12.22
Ai 1.1.22
Unrestricted funds
General fund
1,638,970
165,017
1,803.987
TOTAL FUNDS
1,638,970
165,017
1,803,987
Comparative net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expei)ded
Movement
in ￿ndS
Unrestricted funds
General fund
322.111
(157.094)
165,017
TOTAL FUNDS
322.11
1157.094)
165,017
Page 8
ontinued...

THE GURU NAN
URDW ARA WEST BROMWICH
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows..
Net
rnovement
in funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
1,638.970
456.272
2,095.242
TOTAL FUNDS
1,638,970
456,272
2,095,242
A current year 12 months and prior year 12 months combined net movement in funds, included in the above ar¢
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Uni'estricted funds
G¢n¢ral fund
747.031
1290.759)
456,272
TOTAL FUNDS
747,031
(290,759)
456.272
io.
RELATED PARTY DISCLOSURES
Th¢r¢ were no related party transactions for the year ended 31 Dec¢mber 2023.
Pag¢ 9

THE GURU NANAK GURDWARA WEST BROMWICH
DE'fAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
31.12.22
INCOIME AND ENDOWMENTS
l)onations xnd legAcie5
Gifts
Donations
Gift aid
Bank interest
374,786
49,680
452
322.074
37
424,920
322,11
Total incoming resouiTes
424,920
322,111
EXPENDITURE
Siipport costs
MRnagement
Wages
Motor expenses
Insurance
Light and heal
Telephone
Postage and stationery
Repair and renewals
Consumable
Kirtan and path group
Security & fire protection
22,239
2,866
4,098
26,447
30,100
1.421
4.637
34,637
506
48
1.465
9.964
13,229
516
773
2,927
15,632
21,483
96,465
96.523
Finance
Previous year loan interest
Loan interest
44,449
14,257
25,120
25,120
58,706
Other
Rates and water
Telephone
Cleaning
Sundries
Subscriptions
8,773
50
12
39
506
480
1,385
9,380
1.865
Govei'nance eosts
Accountancy fees
2,700
This page does not form part of the statutory finan¢ial staternenls
Page 10

THE
URU NANAK GURDWARA WEST BR
MWIC
DETAILED STA TEN￿NIT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
31.12.22
Total resources expended
133,665
157,094
Net iiicome
291,255
165,017
This page does nol form parl of the stalulory financial statements
Page 11