GURU NANAK GURDWARA WEST BROMWICH
Charity Number 511163
Report of the Trustees & Financial Statements
For the Year ending 31 December 2025
GURU NANAK GURDWARA WEST BROMWICH
OFFICERS AND PROFESSIONAL ADVISERS
For the Year ending 31 December 2025
| Trustees | Parminder Singh |
|---|---|
| Paramjit Singh | |
| Surinder Singh | |
| Buta Singh | |
| Dhupinder Singh | |
| Principal Address | 19-21 Victoria Street |
| West Bromwich | |
| B70 8ET | |
| Chartered Accountant | Kulwant Singh FCA |
| 9 Upland Road | |
| Birmingham | |
| B29 7JR | |
| Bankers | Barclays Bank |
GURU NANAK GURDWARA WEST BROMWICH REPORT OF THE TRUSTEES
For the Year ending 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
The objects of the Temple is to a provide place of worship for Sikhs, to support the community in connecting with its religion and to integrate into the community within which they live. To make use of the Temple to uphold the faith of the followers of the ten gurus and the holy Guru Granth sahib and provide activities that encourage and support this.
Review of Activities
In the year the Temple continued to provide services to the community, religious functions, place of worship, weddings, langar etc as well as providing classes in Gurbani, Vaja, Tabala etc. Work has continued on the new gurdwara build during the year.
Future Activities
The Gurudwara will continue to provide its core activities (outlined above) in the coming year, as well as continue the program of investment in the infrastructure of the Temple..
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Temple is governed by its constitution, which sets out how the Temple shall be governed. The temple has trustees and a management committee to run the day to day operation of the Temple. There are 15 positions that make up the committee, an election board made up of the 3 trustees and 2 members of the congregation runs the election process in accordance with the rules set out in the constitution. The trustees are the original founder of the temple with the exception of one member who was elected on by the remaining trustees when one trustee retired.
The Trustees declare that they have approved the trustees report above. Approved by order of the Board Trustees on 28 May 2026 and signed on its behalf by:
Parminder Singh Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GURU NANAK GURDWARA WEST BROMWICH
For the Year ending 31 December 2025
Independent examiner's report to the trustees of The Guru Nanak Gurdwara West Bromwich
I report to the charity trustees on my examination of the accounts of The Guru Nanak Gurdwara West Bromwich (ths Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent 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 that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants 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 attention in connection wit the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kulwant Singh FCA
Institute of Chartered Accountants in England and Wales
Date 28 May 2026
GURU NANAK GURDWARA WEST BROMWICH
INCOME & EXPENDITURE ACCOUNT
For the Year ending 31 December 2025
| INCOME Donations Gift Aid Bank interest Other TOTAL INCOME RESOURCES EXPENSES Light & heat Legal & professional Loan interest Wages Consumables Kirtan & path group Rates & water Repairs & renewals Donations Insurances Cleaning Telephone Motor expenses Security & fire protection Sundries Bank charges Postage & stationary TOTAL RESOURCES EXPENDED NET INCOME Total Funds Brought forward TOTAL FUNDS CARRIED FORWARD |
Year to 31-Dec-25 £ 418,406 - 383 2,785 421,574 63,524 29,619 28,378 25,278 19,844 9,880 8,732 6,735 4,232 3,375 2,264 1,532 1,460 1,327 1,128 111 6 207,425 214,149 2,202,096 2,416,245 |
£ 233,833 29,771 449 - 264,053 28,474 1,850 37,238 26,387 14,423 10,179 6,839 2,074 9,645 4,552 3,550 602 2,962 3,226 4,452 - 746 157,199 106,854 2,095,242 2,202,096 Year to 31-Dec-24 |
|---|---|---|
GURU NANAK GURDWARA WEST BROMWICH BALANCE SHEET AS AT 31 DECEMBER 2025
| £ £ FIXED ASSETS 2,828,780 CURRENT ASSETS Cash & Bank 33,061 33,061 CURRENT LIABILITIES Bank loans 45,701 Other creditors & accruals - 45,701 NET CURRENT ASSETS (12,640) 2,816,140 AMOUNTS DUE AFTER MORE THAN ONE YEAR Bank Loans (319,895) Other Creditors (80,000) NET ASSETS £2,416,245 REPRESENTED BY: TOTAL UNRESTRICTED FUNDS 2,416,245 £2,416,245 2025 31 December |
£ £ 2,599,862 67,155 67,155 46,842 - 46,842 20,313 2,620,175 (336,079) (82,000) £2,202,096 2,202,096 £2,202,096 2024 31 December |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 May 2026 and were signed on its behalf by:
Parminder Singh TRUSTEE
GURU NANAK GURDWARA WEST BROMWICH NOTES TO THE FINANCIAL STATEMENTS
For the Year ending 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 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 been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised 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 aggregate all 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.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
| 2. FIXED ASSETS COST Balance b/f Additions Balance c/f DEPRECIATION Balance b/f Charge for the year Balance c/f NET BOOK VALUE |
Property £ 2,599,862 228,918 2,828,780 0 0 0 2,828,780 |
Total £ 2,599,862 228,918 2,828,780 0 0 0 2,828,780 |
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GURU NANAK GURDWARA WEST BROMWICH NOTES TO THE FINANCIAL STATEMENTS
For the Year ending 31 December 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
4. LOANS
| 4. LOANS a) Barclays Commercial Mortgage Due within 1 year Due after more than 1 year Total b) Barclays Business loan Due within 1 year Due after more than 1 year Total TOTAL DUE WITHIN 1 YEAR TOTAL DUE AFTER MORE THAN 1 YEAR TOTAL LOANS |
31-Dec-25 £ 8,291 60,138 68,429 37,410 259,758 297,168 45,701 319,896 365,597 |
31-Dec-24 £ 8,395 63,896 72,291 38,447 272,183 310,630 46,842 336,079 382,921 |
|---|---|---|
5. OTHER CREDITORS
Other Creditors due after more than one year relate to loans made by 11 Gurdwara members. These loans total £80,000 at the year end and are repayable after more than one year.
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.