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2024-12-31-accounts

Registered Charity Number 511489

Ramgarhia Sikh Temple, Bradford

Annual Report and Financial Statements

For The Year Ended

31 December 2024

Ramgarhia Sikh Temple, Bradford Report and accounts Contents

Page
Charity's information 1
Trustee's Report 2
Statement of Financial Activities 3
Income and Expenditure account 4
Statement of total recognised gains and losses 5
Movements in Accumulated Funds 5
Balance sheet 6
Notes to the accounts 7

Ramgarhia Sikh Temple, Bradford Charity Information

Trustees

Daljit Singh Panesar Nirmal Singh Notay Amarjit Singh Riyait

President

Kuldip Kaur Bharj

Accountants

Sidhu & Co 4 Albert Road Queensbury Bradford West Yorkshire BD13 1PB

Registered office

720 Bolton Road Bradford West Yorkshire BD3 0ND

Registered number 511489

1

Ramgarhia Sikh Temple, Bradford

The report of the trustees for the year ended 31 December 2024

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 6 and comply with the charity's constitution.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31 December 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

Name, registered office and constitution of the charity

The full name of the charity is "Ramgarhia Sikh Temple, Bradford"

Date of formation 06 March 1981 The Principal Office is 720 Bolton Road, Bradford, BD3 0ND Charity Registration Number 511489

Objectives and Activiies

The Charity's Objects

The charity is governed by its constitution and its main objects are:-

(I) To arrange events for the Sikh Sangat and others for the understanding of the mission and life hi

(J) To organise events for the celebration of the birth anniversaries and commemoration of the mart

Achievements and performance

  1. The charity is fulfilling its main object of providing a place of worship and other related activities for

  2. Religious ceremonies are performed regularly on a daily and weekly basis

  3. Punjabi teaching school has approximately 20 students attending regularly.

  4. Religious dignitaries are encouraged to lecture or give performances on Sikhism.

2

Ramgarhia Sikh Temple, Bradford Statement of Financial Activities for the year ended 31 December 2024

Notes
Incoming resources
Incoming resources from generated funds
Voluntary Income
Investment Income
Total incoming resources
Costs of charitable activities
Governance costs (Wages + Casual)
Total resources expended
Net incoming resources
before transfers between funds
Net incoming resources before
Other recognised gains and losses
Other recognised gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total Funds carried forward
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
-
-
-
-
121,484
-
121,484
100,167
87
-
87
36
121,571
-
121,571
100,203
67,101
-
67,101
38,467
35,894
-
35,894
31,275
102,995
-
102,995
69,742
18,576
-
18,576
30,461
18,576
-
18,576
30,461
18,576
-
18,576
30,461
646,768
-
646,768
616,307
665,344
-
665,344
646,768

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 6 as required by the said statement.

All activities derive from continuing operations

The notes on pages 07 to 11 form an integral part of these accounts.

3

Ramgarhia Sikh Temple, Bradford Statement of Financial Activities for the year ended 31 December 2024

Income and Expenditure Account for the year ended 31 December 2024

Turnover
Direct costs of turnover
Gross surplus
Governance costs (Wages + Casual)
Operating surplus
Interest receivable
Surplus on ordinary activities before tax
Surplus for the financial year
Gift Aid Payments
Retained surplus for the financial year
All activities derive from continuing operations
2024
-
121,484
67,101
54,383
35,894
18,489
87
18,576
18,576
-
18,576
2023
-
100,167
38,467
61,700
31,275
30,425
36
30,461
30,461
-
30,461

The notes on pages 07 to 11 form an integral part of these accounts.

4

Ramgarhia Sikh Temple, Bradford Statement of Financial Activities for the year ended 31 December 2024

Statement of Total Recognised Gains and Losses for the year ended 31 December 2024

Excess of income over expenditure before realisation of assets
Profit per Profit and Loss account
Net Movement in funds before taxation
2024
2023
18,576
30,461
18,576
30,461
18,576
30,461

Movements in revenue and capital funds for the year ended 31 December 2024

Revenue accumulated funds
Accumulated funds brought forward
Recognised gains and losses before transfers
Closing revenue accumulated funds
Unrestricted Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
-
-
-
-
646,768
-
646,768
616,307
18,576
-
18,576
30,461
665,344
-
665,344
646,768
665,344
-
665,344
646,768
-
-
The notes on pages 07 to 11 form an integral part of these accounts. The notes on pages 07 to 11 form an integral part of these accounts. The notes on pages 07 to 11 form an integral part of these accounts.
Summary of funds **Designated Unrestricted ** Restricted Total Last Year
Funds
Funds
Funds Funds Total Funds
2024
2024
2024 2024 2023
Revenue accumulated funds -
665,344
- 665,344 646,768

5

Ramgarhia Sikh Temple, Bradford Balance Sheet as at 31 December 2024

Notes
2024
-
The assets and liabilities of the charity :
Tangible assets
7
576,593
Total fixed assets
576,593
Current assets
Debtors
8
3,475
Cash at bank and in hand
90,432
Total current assets
93,907
amounts due within one year
9
(5,156)
Net current assets
88,751
Total assets less current liabilities
665,344
Creditors:-
amounts due after more than one year
-
Net assets including pension asset / liability
665,344
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
665,344
Designated revenue funds
-
Unrestricted capital funds
Designated fixed asset funds
-
Total unrestricted funds
665,344
Restricted income funds
Restricted capital funds
Total restricted funds
-
Total charity funds
665,344
…..........................
Trustee
Approved by the trustees on 6 April 2025
2023
-
528,118
528,118
268
131,776
132,044
(13,394)
118,650
646,768
-
646,768
646,768
-
-
646,768
-
646,768

The notes on pages 07 to 11 form an integral part of these accounts.

6

Ramgarhia Sikh Temple, Bradford Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008 , and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.

The charity is entirely dependent on continuing donations, grants and gift aid rebates and as a consequence the going concern basis is also dependent on the continuing donations, grants and gift aid rebates.

Incoming Resources

Donations, grants and gift aid rebates are accounted for as received by the charity. Where funding is specifically for spending in a subsequent accounting period then the relevant portion is deferred and included within creditors. Incoming resources also includes income from the sale of publications and other items, and hire of kitchen and hall facilities.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting (revised June 2008) , issued by the Charity Commissioners for England & Wales .

Fixed assets and depreciation

Free hold properties are not depreciated as the trustees do not consider that there has been any impairment in value.

7

Ramgarhia Sikh Temple, Bradford Notes to the Accounts for the year ended 31 December 2024

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to the Sharomani Gurdwara Parbandhak Committee, Amritsar, Panjab, India.

3 Surplus for the financial year
2024
2023
-
-
This is stated after crediting :-
Revenue Turnover from ordinary activities
121,484
100,167
and after charging:-
Depreciation of owned fixed assets
11,587
8,925
Legal fees
655
637

Funds belonging to the charity have been used for the purchase of insurance to protect the charity from loss arising from the neglect or defaults of its trustees,employees or agents, or to indemnify its trustees,employees or agents, against the consequences of any neglect or default on their part. The sum expended on such insurance was as indicated in the above schedule.

4 Statement that no expenses were paid to trustees or connected persons

No expenses were paid to trustees or persons connected with them.

5 Investment Income 2024 2023
- -
Other bank deposit interest received 87 36

8

Ramgarhia Sikh Temple, Bradford Notes to the Accounts for the year ended 31 December 2024

6 Staff Costs and Emoluments 2024 2023
- -
Gross Salaries 35,894 31,275
Numbers of full time employees or full time equivalents 2024 2023
Engaged on charitable activities 3 3
There were no fees or other remuneration paid to the trustees
There were no employees with emoluments in excess of £60,000 per annum

Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.

7 Tangible functional fixed assets

Freehold
Land and
buildings
0
Asset cost, valuation or revalued amount
At 1 January 2024
509,418
Additions
32,415
At 31 December 2024
541,833
Accumulated depreciation and impairment provisions
At 1 January 2024
-
Depreciation on revaluation
-
Charge for the year
-
At 31 December 2024
-
Net book value
At 31 December 2024
541,833
At 31 December 2023
509,418
8
Debtors
Trade debtors
Plant,
Machinery &
Vehicles
0
26,715
27,647
54,362
8,015
-
11,587
19,602
34,760
18,700
2024
-
3,475
Total
0
536,133
60,062
596,195
8,015
-
11,587
19,602
576,593
528,118
2023
-
268

9

Ramgarhia Sikh Temple, Bradford Notes to the Accounts

for the year ended 31 December 2024

9
Creditors: amounts falling due within one year
Trade creditors
10 Analysis of the Net Movement in Funds
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
Net movement in funds available for future activities
2024
2023
-
-
5,156
13,394
2024
2023
-
-
18,576
30,461
(60,062)
-
(41,486)
30,461
**11 ** Particulars of Individual Funds and analysis of assets and liabilities representing funds Particulars of Individual Funds and analysis of assets and liabilities representing funds
Tangible Fixed Assets funds
funds
funds
Funds
-
-
-
-
576,593
-
-
576,593
Current Assets 93,907
-
-
93,907
Current Liabilities (5,156)
-
-
(5,156)
665,344
-
-
665,344
At 1 January 2024 -
-
-
-
Unrestricted
Designated
Restricted
Total
Tangible Fixed Assets 528,118
-
-
528,118
Current Assets 132,044
-
-
132,044
Current Liabilities (13,394)
-
-
(13,394)
646,768
-
-
646,768

10

Ramgarhia Sikh Temple, Bradford Notes to the Accounts for the year ended 31 December 2024

Voluntary Income
Costs of charitable activities
Governance costs
Unrestricted revenue accumulated
Analysis of movements in funds
Voluntary Income
Costs of charitable activities
Governance costs
Funds at
Movements
2023
in
Funds
as below
-
-
-
121,571
-
(67,101)
-
(35,894)
f
646,768
-
646,768
18,576
as shown in the table above
Incoming
Outgoing
Resources
Resources
-
-
121,571
-
-
67,101
-
35,894
121,571
102,995
Transfers
Between
funds
-
-
-
-
-
-
Gains &
Losses
-
-
-
-
-
Funds at
2024
-
121,571
(67,101)
(35,894)
646,768
665,344
Movement
in funds
-
121,571
(67,101)
(35,894)
18,576

11