REGISTERED CHARITY NUMBER: 512089
REP
RT
HE TRUSTEES AN
NA
DITED FINAN
iAL
TATEMEN
R THEY
"DED 31 MAR
NA
ARA
Slllh & Co (Accounlants) Ltd
Chartered Certified Accountarts
Cash's B￿lnesS Centre
1st Floor
228 WiddTiwon Road
CoN'enty'
West Midlands
CVI 4PB

NANAKSAR
RDWARA
MPLE
20
The tn￿tee5 present their rewrt iiith the fI￿￿la1 slatements of tk chaTiti' for the )'ear eThled 31 March 2024. The
tn￿teeS hai'e adopied tk proi'isions of Accouniing Rep)ning b). Chqrilies.. stalen￿￿1 of ReC0mn￿nded Prdctice
applicable lo charities preparing accounts in aCcOrda￿e ivith t￿ FIna￿la] Reporting StaAlard applicable in the
UK atxl Repubh'c of Ireland (FRS 102) (effectii'e l Jamwi 2019).
ORTECTIVES AND ACTIVITIES
Objectives and aims
The objective of tk T¢nwle , as set out in t￿ constitutioo is to serve the Coll￿1ty.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The clLqrity is contfolled by its governing doCun￿￿( a deed of trust Constit￿¢$ an Unl￿0￿)0rdt¢d charity,.
RÈFERENCE AND ADMIMSTRATIVE DETAIts
RegisteRTd Charit), number
512089
Principal addresg
224-226 FOLESHILL ROAD
COVENFRY
CVI 4HW
Trnstees
Mr S Uppal
MrH Singh
Mr B S Pandher
Mr J S Dhillon
Mr G S Berar
Mr R Singh
Mr S S Gill (deceased I I
Mr K S Dhcsi Secretat).
Mr D S Gill Trustee (ap￿Int¢d 161912023)
Independent Examiner
Shah & Co (Accountants) Ltd
Cknrtered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventy
West Midlands
CVI 4PB
APpro￿ed by order of the board of tnLStees on 6 Septen*)er 2024 a￿1 SA￿d on its belki]f by:
Mr B S Pandher- Triistee

DEPENDENT
INER,
REP
RT
HETR
TE
Independent examiner's report to the trnstees of YIanal￿r Gurdivara Gurjilth Temple
I [c￿rt to the ch￿]1}, trustees on nD' eyamirotion of the accounts of Nanaksar Gurdwara Gursikh Ten￿le (the Tn￿) for
year eThled 31 March 2024.
Rupon$ibilities and basis of report
As the charity InLStees of the Tn]si )'ou are res￿}￿s1￿1e for PTeparation of the accounts in accordance Thith the
TequirenKnts of Clwiti¢s Act 2011 Aa).
I report in tespect of nw exuninalion of Tnjst's accounts carried oui u￿1¢r Section 145 of Act aTh1 in carrying out
m). examiTtation E have follow'ed all applicable Directions gii'en h. the Cban'ty Commission uTrler Section 145(5)(b) of
the Act.
Independent examiner's st￿ten￿nt
Sirrc )'our charitv's gross ome exceeded £250.(K)O your c¥ami￿r lllljst bc a ll￿rnber of a listed body. I can conf
that I am qualified to undertake the examitmtion because l am a nrntrr of the Association of Chartered Certifted
Accountants, yhich is one of the listed Ix)dies.
I hal'e completed examination. l Confirni that rn nLlterial ll￿tter$ kn'e CO￿ to my attention in connection Tr￿th
examination giving me cau5¢ to bcb'cve that in an% material re5pecL
accounting records H"ere rnt kept in respect of tk TTUSt &$ required by Section 130 of tlr ACL or
tk accounts do ￿t accord Thith tly)se records: or
tk accounts do mt compl) ￿7th th¢ applicable requirenrnts CO￿e￿ing the forni a￿1 content of accounts set out
in the Charities (Accounts aNI Rep)rts) Regulatio￿ 2008 other than arry reqUiren￿nt the accounts give a
Iiu¢ fair view which is not a rnatter coThside￿d as part of an I￿1¢￿XIent exatninatio
I Ikive no concems aNI have conr across no otkr matters in connection with tk e￿￿nI￿atiOn to which atterrtion slK)uld
be drai￿ in this report in onler to ernble a proper uNlerslaTrling of tl* accounts io be reached.
Shah & Co (Accountants) Ltd
Shah & Co {Accoutitants) Ltd
Chartered Certifled Accounlants
Cash's BUSI￿&8 Centre
1st Floor
228 IViddriDgton Road
Coventi
Wesi Midlands
CVI 4PB
6 September 2024

NAN
RDWARA
TA
F FIWA
ENDED 31
1.1
2024
31.3.24
Unrestrkcted
31.3.23
Totsl
Notes
INCOME AND ENDOWMENTS FROM
DonatioLs and legacies
412.846
343.199
Oth¢r trading activities
ImT¢Stment i￿ome
9,856
83.204
5,981
85,780
Total
505,906
434,960
EXPENDITtJRE OLY
Raising fuNIs
44,171
42,347
Charitable activities
Charitable activities
284.308
236.483
Tolal
328,479
278,830
NET INCOME
177.427
156,130
RECONCILIATION OF FUNDS
Total funds brought foThTr'ard
4.279,693
4,123,563
TOTAL FUNDS CARRIED FORWARD
4,457.120
4,279,693
The ￿leS fonn part of these financial siatements

20
31.3.24
UnTestricted
31.3.23
ToLqI
Note5
FIXED ASSETS
Tangible assets
Investsnent prope
4.399.727
546,500
4,385,665
546,5(X)
4.946.227
4.932,165
CURRENT ASSETS
Cash at bank in haNI
117.694
99.175
CREDITORS
An￿llnIS falling due within OK year
(588.282)
(770,166)
(652,472)
NET CURRENT ASSETS
(489.107)
TOTAL ASSETS LESS CURRENT
LIABILITIES
4.457,120
4,279.693
4,457,120
4.279,693
NET ASSETS
FUNDS
Unrestiided fu￿lS
li
4,457,120
4,279,693
4,457,120
4,279.693
TOTAL FUNDS
The fina￿1￿ Stste￿nts Iirre approi'ed by Board of T[￿Sle¢S and authorised for issue on 6 Septenther 2024 arKt
wete signed on its b¢baif b)":
. Mr B S Pandher - Tnistcc
Tr Tr)t¢s fonn part of these fmancial siat¢ments

TE
LE
E FINAN
tAL STATEMEN
2024
RTHE
ACCOUNTING POLICIES
Basis of preparing the financial statements
The fI￿nCIal statements of the charil).. M'hich is a public benefit ethii)" under FRS 102, Iw¢ ￿en prepared in
accorda￿e with the Charities SORJ) (FRS 102) 'Accounting and ReFM)rting bl, Clwities.. Ststen￿lll of
ReC0mn￿ndcd Practice applicable to charities prepating their accourns in accordance with the Fina￿12]
Reporting Standard applicable in the UK and Republic of IreLqnd (FRS 102) (effectii'e l January 2019),,
Fina￿la1 Re￿rtillg Standard 102 Financial ReN)rting Sthndard applicable in the UK Republic of
I￿la￿l, a￿1 tk Clwiti¢s Act 2011. Tr financial staten*nts have been p￿pared ll￿ler historical cost
conventio
Income
All income is T¢tognised in Statell￿nt of Financial Activities offe clmrity. has etti1len￿nl ￿ the funds. it
is probable that I￿on￿ be receil'ed and tk an￿￿nI can be measured reliably.
Expenditure
Liabilities are recognised as e￿IllilUre as soon as there is a legal or constructive obligation committing the
Ikqrity lo that eNyetMliture: it is probable that a transfer of economic betrfits will be required in settlen*nt and
tlr anK)unt of thc obligation can be nrasured reliablTr". Expenditure is accounied for on an accruals basis and I
been classified uTrler headings that aggr¢we all cost ￿lated to the categor)". Where costs caniKtt be d1￿CtI).
attributed to particular headings the). hai:e been allocaled to a¢tii'ities on a basis cO￿lster￿ Mith tlr use of
resoU￿¢s.
Tangible fixed assets
DeprecÉation is provided ai the following annual rates in order to Th'ri* off each asset over its estin￿ted useful
life.
InVestn￿llt prnperh.
Invcstmerrt proFTty is sho￿1 at most recent iTa]uation. Atw awegate sU￿1￿S or deficit arising from changes in
fair value is re￿gnised in the Strten￿nt of Fina￿la1 Activities.
T￿￿tIOn
Th¢ clurity is Lxen4)t from lax on its ¢lwritsble actiiities.
Fund accounting
Unreslrictcd funds w be used in ￿corda￿e Thith th¢ clwitsblc objectives at discretion of tnjstees.
Restricted futxts can onty be used for particular restricted puryx)ses Mithin the objects of charity. Restrictions
arise Thhen specified by the dO￿T or Thhen funds are raised for particular restricted purpo*s.
FUrt￿r eiT)IwMtion of the nature aNI purpose of each fuTrl is I￿l￿d in the ￿1¢5 to Ik fin￿la1 slafrnr￿.
Pension costs aDd other post-retirement benefits
The chaTit)' operdtrs a defit*d contribuuon pension scheme. Contzlbutio￿I pai'able to charity's ￿nSIon
scheme are charged to the Stakn￿rn of FI￿￿131 ActiTrities in period to Th'hich rela*.

NA
in
OTHER TRADING ACTIVTTIES
31.3.24
31.3.23
Farni Incom¢
9,856
5,981
INVESTMENT INCOME
31.3.24
31.3.23
Rents receiv
Dewsit account inteftESt
82,722
482
85,296
83.204
85,780
RAISING FUNDS
Raising donations and legacies
31.3.24
SupN)rt costs
9,004
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for tk year e￿Ied 31 March 2024 nor for the yeaT eNled
31 March 2023.
Trnstees, expenses
There wete no tnstee5' exTrenses paid foi year ended 31 March 2024 Th)r for the year eNled 31 March 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
INCOME AND ENDOWMENTS FROM
Donations aNI legacies
343,199
Other trdding actii'ities
Investment I￿On
5.981
85,780
Total
434.9(rf)
EXPENDITURE ON
Raising funds
42,347
Charitable aclii-ities
Charl￿ble actiTr'ities
236,483
Total
278,830
NET INCOME
156,130
RECONCILIATION OF FUNDS
Total funds brought forn.ard
4,123,563

MPLE
TA
NT
in
COMPARATIVE5 FOR THE STATEMENT OF FINANCIAL ACTIVITIES - eontinued
Unrestricied
fund
TOTAL FUNDS CARRIED FORWARD
4.279,693
TANGIBLE FIXED ASSETS
Fixiures
Freehold
properti"
Totals
COST
At l April 2023
Additions
4.339.392
124.633
20,61XI
4.464,025
20,600
At 31 Mwrh 2024
4,339,392
145.233
4,484,625
DEPRECIATION
At l April 2023
Charge for year
78.360
6.538
78,360
6,538
At 31 March 2024
84.898
84.898
NET BOOK VALUE
At 31 Ma￿h 2024
4.339.392
60.335
4,399.727
At 31 Ma￿h 2023
4.339,392
46.273
4,385,665
INVESTMENT PROPERTY
FAIR VALUE
At l April 2023
ajxl 31 March 2024
546,500
NET BOOK VALUE
At 31 March 2024
546.500
At 31 March 2023
546,500

ARENDED 3
20
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Bank loans overdrafts (see ￿lle 10)
Trade creditors
Ta￿tIOn and social security
Other creditors
537,485
(i)
98
50,700
719,094
372
50.700
588,282
770,166
10.
LOANS
An an41}'sis of matillity of loans is given below..
31.3.24
31.3.23
Amounts falling due within one )'ear on d¢maThl:
Bank loans
Othcr loans
537,485
50.000
719,094
50.WO
587,485
769.094
ii.
MOVEMENT IN FUNDS
Net
mOVe￿rnt
At
3113124
At 114123
Unrestricted funds
Ger£ral fund
4,279,693
177.427
4.457,120
TOTAL FUNDS
4.279.693
177,427
4.457, 120
Nct ￿L)ven￿nt in fuDds, iKluded in aboi'e are as follows:
Incoming
Resources
expeNled
Movenrnt
in fjjnds
Unrestricted funds
Ge￿ra1 fund
505,
(328.479)
177.427
TOTAL FUNDS
505,906
(328,479)
177,427

ARA
MPLE
AN
IAL
TATEMEN
li.
MOVEMENT IN FUNDS - Continued
Comparativo8 for ￿￿Vement in funds
Net
movernent
in funds
At
3113123
At 114122
Unrestricted funds
4.123.563
156,130
4.279.693
TOTAL FUNDS
4,123,563
156,130
4,279,693
Comparative llKiVe￿￿nt in funds, i￿luded in tlt above ar¢ as follows:
Iw)ming
re50ur¢es
Resources
m0ven￿nt
in funds
Unrestricted funds
General futKI
434,960
(278.830)
156,130
TOTAL FUNDS
434.960
{278.830)
156.130
A current )"ear 12 months and prior year 12 nK)nths coll￿1￿1 w)sition is as follows:
Net
m0ven￿nt
At
3113124
At 114122
Unrestricted funds
Ger£ral fund
4,123,563
333,557
4,457,120
TOTAL FUNDS
4,123,563
333.557
4,457,120
A current y¢ar 12 n￿nthS and prior year 12 llK•nth5 combi￿1 ￿ llxiTrement in fiJnd8 ]￿l￿ded in tk above are
as folloivs-
Incorning
resources
Resources
exyeuled
Mo%'ement
in fijnds
Unrestricted funds
Ge￿ra1 fu￿1
940.866
(607.309)
333.557
TOTAL FUNDS
940,866
((i)7,309)
333,557

NAN
MPLE
THE
12.
RELATED PARTY DISCLOSURES
There w¢ff ￿ related party transaaions for Ilr Jear ended 31 Match 2024.
io

NAN
MPLE
¥kJ¥ii
2024
R THE
ARENDED 31 MAR
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Billboards Incon
Donauons
Gift aid
Golak
Weddings
Langar
Patkns
5,664
20.627
31,844
205.221
12.177
17,427
119,886
6.498
8,005
39,222
161,175
12.840
14,193
101,266
412.846
34.3.199
Other trading activities
FaTm IrKome
9.856
5.981
Ini'estment income
Rents received
Deposit account interest
82.722
482
85,296
484
83,204
Total incoming resources
505.91
434.960
EXPENDITURE
Other trading activities
Bank interest
Bank loan interest
44,171
33.343
44.171
33.343
Charitable activities
Wages
Pension
Rat¢s a￿1 Thater
Insurance
Light aNI heat
Telephor
Posthge aNI stationery
Sundries
Gurnlukhi Teachers
Cl¢aning
Functions & events
Travelling aNI preaching
Fixlures fittlligs
36.746
30.806
629
15,IK)2
15.471
67.303
2,657
406
152
10.695
1,689
36,512
6,585
4.975
9.695
12.077
77.263
I,400
530
10,775
2,803
69,839
6,537
227,665
192.882
Support costs
This page does forn part of tk Statutori fiwKial statellrnts

AR
ED
ARE
20
31.3.24
31.3.23
Support costs
m8nYdgen￿llt
Ath'ertisirjg
Advertising
502
337
839
Finance
Bank charges
2,278
2,288
Jnforniation technolo￿,
Repairs re￿￿'alS
Sundries
45.349
7(M)
40,123
46.049
40,123
Governance costs
Accountano, legal fees
LKgal fees
1,380
6,097
1,190
9.(M)4
7,477
10,194
Totsl tesources C￿nded
328,479
278,830
r4et income
177,427
156.130
This page does ￿t fom] part of stswtory fitwKial statnrnts
12

NTENIS OF THE FINANCIAL STATEMEN
RTHE
AR ENDED 31 MAR
H 2024
Page
Report of the Trusteeg
IndepeDdellt Examiner's Report
Statement of Finantial Actii ities
Balance Sheet
Notes to the Financial Statements
5 to 10
Detailed stateD￿nt of Financial Acliiities
11 to 12