CHARITY REGISTRATION NUMBER: 515438
GURU NANAK GURDWARA WARRINGTON Unaudited Financial Statements
30 June 2025
Saghir Ahmad MBA FAIA Independent Examiner
2nd Floor
33 Bent Street Manchester M8 8NW
GURU NANAK GURDWARA WARRINGTON
Financial Statements
Year ended 30 JUNE 2025
| Pages | |
|---|---|
| Reference and administrative details | 1-2 |
| Trustees’ annual report | 3-5 |
| indepdent Examinner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement offinancial position | 8 |
| Notes to the financial statements | 9-16 |
| The following pages do notform part ofthe financial statements | |
| Detailed statement offinancial activities | 18 |
| Notestothedetailedstatementoffinancialactivities | 19 |
GURU NANAK GURDWARA WARRINGTON Reference and Administrative Details
Year ended 30 JUNE 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
Reference and administrative details
Registered charity name
GURU NANAK GURDWARA WARRINGTON
Charity registration number
Principal office
515438 DOVER ROAD LATCHFORD WARRINGTON WA4 1NW
The Trustees
Mr Daljit Singh Johal Mr Piloo Singh Mr Kuldeep Singh Dhillon Mr Harjit Singh Toor Mr Charan Singh The volunteers Mr Palvinder Singh (Langer seva) Mr Charan Singh (Langar seva) Mr R.S. Khanijau (Building maintenance) Mr Mansimran Singh (Health and Safety) Mr Nirmal Singh (Main hall control) Mr Gagandeep Singh (Secretary)(Communications/stage) Mr Kulwant Singh Dhaliwal (Stage) Mr Amanider Singh Mr Jaswant Singh Mr Gurpreet Singh Mr Gurdev Singh Mr Gurinder Singh Mr Mandeep Singh Sohai Mr Jasvinder Singh Mr Gagandeep Singh Mr Rashpal Singh
Page 1
GURU NANAK GURDWARA WARRINGTON Reference and Administrative Details
Year ended 30 JUNE 2025
Reference and administrative details (continued)
Independent examiner
Saghir Anmad MBA FAIA 2nd Floor 33 Bent Street Manchester M8 8NW
Page 2
GURU NANAK GURDWARA WARRINGTON Trustees’ Annual Report (continued)
Year ended 30 JUNE 2025
Structure, governance and management
The charity is governed by its constitution and the Trustees are responsible for the adminstration and investment policy of the Charity. The Trustees are appointed and removed by the Sadh Sangat (Community).
A Managing Committee of members is appointed by the Sadh Sangat to manage the day to day operations. There are sub committees set up to cover building development and maintance, youth related activities, women social welfare, religious and Punjabi education.
Objectives and activities
The objective of the charity to be the furtherance of Sikh religion in accordance with the teachings od Sir Guru Granth Sahib. Whilts the primary objective of the charity is to eneble those of a Sikh heritage and Sikh commitment to share a place of worship, Sangat (Congregation) and langer (communal kitchen and food), the GNG prides itself on being able to extend its building and its volunteers time to all members of the Warrington community and neighbouring towns.
-
1) Practice of Sikhism: to provide facilities to enable followers of the Sikh religion to pratice their faith in a convenient and conductive environment in accordance to Sikh Gurmat i.e. the principles and rules lay down by the ten Gurus and Sri Guru Granth Sahib (the holy scriptures).
-
2) Celebration of Sikhism and Sikh Beliefs: to hold key events to highlight events of the Sikh calendar.
-
3) Foucs on education and sports: ensure the charity delivers education on both religious ideology and Punjabi language and providing opportunities of sport and the distribution of non-faith information and education.
-
4) Community Focus and Public Benefit: Focus on the community intergration and diversity.
-
5) Improve the GNG facilities: increase the facilities and capacity of the building.
Public Benefit
The trustees and the management committee have had due regard to the Charity Commission's guidance on public benefit. In particular GNG has provided publi benefit in relation to the advancement of religion and of community development particulary throught its education and youth activities which involve local schools invited to GNG to learn about the Sikh faith.
Page 3
GURU NANAK GURDWARA WARRINGTON Trustees’ Annual Report (continued)
Year ended 30 JUNE 2025
This has increased awareness of the GuruNanak Gurdwara and what it represents to the loal community of Warrington and surrounding areas in Cheshire. From this local government departments are aware of the charity and are involving themselves in our events & efforts to help the local community.
Volunteers
Many of our voluneers give up their time to help at Gurdwara, partoculary on Wednesday evenings to prepare and distribute vegetarain meals to homeless population of Warrington. This service has been in operation for the last four years and will carry on as long as there remains to be Gurdwara in Warrington.
Ahivement and performance
Practice of Sikhism: GNG has one priest to support all religious services. The priest is responsible for all religious services. The is Gurdwara open from 5.00 am to 7.00 pm. If needed for sepcial services the Gurdwara is open as and when required by the congregation. Daily and morining services are conducted inside the temple. Servies and other practices according to the Sikh Rehat Maryada (Sikh Code of Conduct) are preformed for weddings, bithhdays, name-giving ceremonies, funerals or any other occasions according to the needs of the worshippers throughout the year. Reguliar daily services/prayers are conducted at the following times: 5.30am to 6.00am (Nit-Name and morning prayers services) 6.00pm (Rehras, and evening prayers services).
increasing the knowlwdge of Sikhism and the functioning of the Gurdwara comminity focus and public benefit of wider community. We have hosted Primary and Secondary from across Cheshire. Students and teachers spend one to two hours inside the Gudwara. They are given a tour of the Gurdwara and shown of the facilities provided to the Sangat and made aware of the practices and traditional routine of prayers in the Gurdwara. They are taken around the building and shown the langar hall where all the worshippers prepare food and eat together.
improvements & maintenane
The building has been improved to suit the needs of the congregation. These improvements include outer building work; car park resurfacing & outer wall repairs, moving of Nishan Sahib to more suitable location. There were also internal improvements that not only make the Gurdwara a more pleasant experience to the congregation and visitors but also to make the building more energy efficient further reducing the Charity's carbon footpint.
Page 4
GURU NANAK GURDWARA WARRINGTON Trustees’ Annual Report (continued)
Year ended 30 JUNE 2025
Financial review
Trustees are responsible for the maintenance and integrity of the charity and financial information. Monthly inome and expenditure is prepared and discussed on regular basis. The income of the charity for the year amounted to £103,357 (2024: £96,501) giving a surplus of £33,082 (2024: surplus of £6,702).
The charitable donations are increasing. There is more than £65,000 in the deposit account.
Reserve policy
It is the policy of the trustees to maintain reserves on the general funds of the charity equal to about six months’ normal expenditure. At the year-end this would have required reserves of about £35,000. Actual free reserves amounted to £72,752 (2024: £37,710) after allowing for fixed assets.
Closing statements
The trustees firmly believe that the charity should follow the teaching of Guru Nanak and help the needy.
The Guru Nanak Gurdwara of Warrington has been providing food to homeless shelters and asylum seekers.
The Gurdwara also hosts many schools trips and scouts on learning trips. The congregation numbers are consistently increasing. With this, the trustees are looking to increase the seating capacity in the Gurdwara prayer hall and eating hall. Constant improvement is happening and Nishan Sahib which was hidden in the corner, has been brought to the front door so vistors can pay teir respects as they wish
The trustees' annual report was appoved on 26 November 2025 and signed on behalf of the board of trustees by:
hy), Mr KS Dhillion Trustee
Page 5
GURU NANAK GURDWARA WARRINGTON
Independent Examiner's Report to the Trustees of GURU NANAK GURDWARA WARRINGTON
Year ended 30 JUNE 2025
| report to the trustees on my examination of the fonancial statements of GURU NANAK GURDWARA WARRINGTON (‘the charity’) for the year ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act’).
| report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination, | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.
dl. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2: the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and contents of accounts set out in 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.
| have no concern and have come across no other matters in connection with the examination to which attention shpuld be drawn in this report in order to enable a proper understanding of the accounts to be reached.
=A= A\,coma5 MBA FAIA Independent Examiner 2nd Floor Dated: 26 November 2025 33 Bent Street Manchester M8 8NW
Page 6
GURU NANAK GURDWARA WARRINGTON Statement of Financial Activities
Year ended 30 JUNE 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Total | funds | Total funds | ||
| Note | £ | £ | £ | ||
| Income and endoments | |||||
| Donationsand legacies | 4 | 60,141 | 56,927 | ||
| Investment income | 5 | 43,216 | 39,574 | ||
| Total Income | 103,357 | 96,501 | |||
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 70,275 | 89,799 | ||
| Total Expenditure | 70,275 | 89,799 | |||
| Netexpenditure and net movement infunds | 33,082 | 6,702 | |||
| Reconcilation offunds | |||||
| Total funds brought forward | 567,892 | 561,190 | |||
| Totalfundscarriedforward | 600,974 | 567,892 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 16 form part of these financial statements.
Page 7
GURU NANAK GURDWARA WARRINGTON
Statement of Financial Position
30 JUNE 2025
==> picture [449 x 349] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Note|2025|2024|
|£|£|
|Fixed|assets|
|Tangible|fixed|assets|12|270,831|272,891|
|Investments|13|257,291|257,291|
|528,122|530,182|
|Current|assets|
|Debtors|14|2,133|2,071|
|Cash|at|bank|and|in|hand|72,719|39,431|
|74,852|41,502|
|Creditors:|amounts|falling|due|within|one|year|15|2,000|3,792|
|Net|current|assets|72,852|37,710|
|Total|assets|less|current|liabilities|600,974|567,892|
|Net|assets|600,974|567,892|
|Funds|of the|charity|
|Unrestricted|funds|600,974|567,892|
|Total|charity funds|16|600,974|567,892|
----- End of picture text -----
These financial statements were approved by the board of trustees and authorised for issue on 26 November 2025, and are signed on behalf of the board by:
Mir K S Dhillion Trustee
The notes on pages 9 to 16 form part of these financial statements.
Page 8
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements
Year ended 30 JUNE 2025
1. General information
The charity is public entity and a registered charity in England and Wales and is unincorported. The address of the principal office is Dover Road, Latchford, Warrington, WA4 iNW.
2. Statement of compliance
These financial statements haved been prepared in accordance with FRS102, 'The Financial Reporting Standard applicable in the UK and republic of Ireland', the statement of recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in thr UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on historical cost basis, as modified by the revaluation of certain assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statement are prepared in sterling, which is the funciational currency of the entity.
Going concern
There are no material uncertanities about charity 's ability to continue.
Judgement and key sources of estimation uncertainity
The preparation of the financial satements requires the trustees to make judegement, estimates and assumptions that addect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for the use at the direction of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular further project or commitment.
Page 9
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
3. Accounting policies (continued)
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of appeal, and fall into one of two sub-classes: restricted funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is possible that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specfic policies are applied to particular categories of income:
-
‘ Income from donation and grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount an be measured reliably.
-
: legacy income is recognised when receipt is probable and entitlement is established. F income from donated goods is measured at the fair value of the goods unless it is impractical to measure reliably, in which case the value is dervied from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amount are included for the contribution of general volunteers.
-
. income from contracts for the supply of services are recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability incurred. Expenditure includes any VAT which can not be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
‘ expenditure on raising funds includes the costs of all the fundraising activities, events, non-charitable trading activities, and sale of donated goods.
-
‘ expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs relating to the governance of the charity apportioned to charitable activities.
Page 10
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025 3. Accounting policies (continued)
Resources expended (continued)
. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to the activity. Shared costs are apportioned between the activities they contribute to a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are intially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverse a charge of impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statements of financial activities.
Investment property
Investmenr property is initially recorded at cost, which include purchase price and any directly attributable expenditure.
Investment property is revalued ti its fair value at each reporting date and any changes in fair value ae recognised in income or expenditure.
lf a reliable measure of fair value is no longer availablewithout undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
impairment of fixed assets
A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicator exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly, Prior impairment are also reviewed for possible reversal at each reporting date.
Page 11
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belong. The cash-generating unit is the smallest identifiable groups of assets that include the asset and genetates cash inflows that largely independent of the cash inflows from other assets or group of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grant wil be received.
Where the grants does not imposed specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are recived or receivable. Where the grant does impose specified future performance-related conditions on the receipent, it is recognised in income only when the performance-related conditions have been met. Where grants recived are prior to satisying the revenue recognised criteria, they are recognised as a liability.
Page 12
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
4. Donations and legacies
==> picture [469 x 125] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unestricted|Total|Funds|,|Unestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Donations|
|Donations|53,141|53,141|52,927|52,927|
|Donation|from|Local|Charity|7,000|7,000|4,000|4,000|
|(5|=|A|60,141ee60,141|SEE|eS56,927|56,927|
|5.|Investment|income|
----- End of picture text -----
==> picture [468 x 91] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unestricted|Total|Funds|Unestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|income from|investment|properties|42,780|42,780|39,542|39,542|
|Bank|interest|receivable|436|436|32|32|
|SS|43,2163|ee|43,216|Meee ckSN39,574|39,574|
----- End of picture text -----
6. Expenditure on charitable activities by fund type
==> picture [469 x 318] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unestricted|Total|Funds|Unestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Furtherance|of Sikh|religion|68,675|68,675|87,799|87,799|
|Support|costs|1,600|1,600|2,000|2,000|
|70,275|70,275|89,799|89,799|
|7.|Expenditure|on|charitable|activities|by|activity type|
|Activities|
|undertaken|Support|Total|Funds|Total|Funds|
|directly|costs|2025|2024|
|£|£|£|£|
|Furtherance|of Sikh|religion|68,675|-|68,675|87,799|
|Governance|costs|-|1,600|1,600|2,000|
|68,675|1,600|70,275|89,799|
|8.|Net|expenditure|
|Net|expenditure|is|stated|after|charging/(crediting):|
|2025|2024|
|£|£|
|Depreciation|of tangible|fixed|assets|2,060|2,289|
----- End of picture text -----
Page 13
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
9. Independent examination fees
==> picture [462 x 79] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Fees|payable|to|the|independent|examiner|for:|
|Independent|examination|of the|financial|statements|1,600|2,000|
|10.|Staff|costs|
----- End of picture text -----
The total staff costs and employees benefits for the reporting period are analysed as follows:
==> picture [462 x 40] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Wages and|salaries|14,990|10,980|
----- End of picture text -----
The average head count of employees during thre year was 1 (2024: 1).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
There was no remuneration for the Trustees.
12. Tangible fixed assets
==> picture [462 x 273] intentionally omitted <==
----- Start of picture text -----
Land and Fixtures
buildings and fittings Total
£ £ £
Cost
At 1 July 2024 252,295 32,924 285,219
At 30 June 2025 252,295 32,924 285,219
Depreciation
At 1 July 2024 - 12,328 12,328
Charges for the year - 2,060 2,060
At 30 June 2025 - 14,388 14,388
Carrying amount
At 30 June 2025 252,295 18,536 270,831
At 30 June 2024 252,295 20,596 272,891
----- End of picture text -----
Page 14
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
| 13. Investments |
|
|---|---|
| Investments | |
| properties | |
| £ | |
| Cost | |
| At 1 July2024and30June 2025 | 257,291 |
| Impairment | |
| At 1 July2024 and 30June 2025 | |
| Carryingamount | |
| At30June2025 | 257,291 |
| At30June2024 | 257,291 |
All investments shown above are held at valuation.
Investment properties
The investments properties above are stated at cost, as in the opinion of the Trustees that is not materially different from their fair value.
14. Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Prepayments and accrued income | 2,133 | 2,071 | |
| 15. | Creditors:amountsfallingduewithinoneyear |
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade creditors | - | 192 |
| Accrualsand deferred income | 2,000 | 3,600 |
| 2,000 | 3,792 |
Page 15
GURU NANAK GURDWARA WARRINGTON Notes to the Financial Statements (continued)
Year ended 30 JUNE 2025
16. Analysis of charitable funds
==> picture [464 x 206] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|funds|
|As|at|ist|At 30|
|July|Income|Expenditure|June|
|2024|2025|
|£|£|£|£|
|General|funds|567,892|103,357|(70,275)|600,974|
|As|at|1st|At 30|
|July|Income|Expenditure|June|
|2023|2024|
|£|£|£|£|
|General|funds|561,190|96,501|(89,799)|567,892|
----- End of picture text -----
- Analysis of net assets between funds
==> picture [464 x 259] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Unrestricted|Total|
|Funds|Funds|
|2025|
|£|£|
|Tangible|fixed|assets|528,122|528,122|
|Current|assets|74,852|74,852|
|Creditors|less than|1 year|(2,000)|(2,000)|
|Net|assets|600,974|600,974|
|Unrestricted|Total|
|Funds|Funds|
|2024|
|£|£|
|Tangible|fixed|assets|530,182|530,182|
|Current|assets|41,502|41,502|
|Creditors|less than|1 year|(3,792)|(3,792)|
|Net assets|567,892|567,892|
----- End of picture text -----
Page 16
GURU NANAK GURDWARA WARRINGTON Management information
Year ended 30 JUNE 2025
The following pages do not form part of the financial statements.
Page 17
GURU NANAK GURDWARA WARRINGTON Detailed Statements of Financial Activities
Year ended 30 JUNE 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 53,141 | 52,927 |
| Donation from Local Charity | 7,000 | 4,000 |
| 60,141 | 56,927 | |
| Investment income | ||
| income from investment properties | 42,780 | 39,542 |
| Bank interest receivable | 436 | 32 |
| 43,216 | 39,574 | |
| Total income | 103,357 | 96,501 |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 4,851 | 4,408 |
| Wagesand salaries | 14,990 | 10,980 |
| Printing and stationery | - | 150 |
| Rates and water | 297 | 295 |
| Light and heat | 13,295 | 22,3557 |
| Repairs and maintenance | 1A-ST9 | 23,050 |
| Insurance | 3,358 | 3,214 |
| Other establishment | 5,114 | 5,992 |
| Legal and professional fees | 1,775 | 7,256 |
| Telephone | 781 | 573 |
| Other office costs | 3,976 | 445 |
| Depreciation | 2,060 | 2,289 |
| External religious services | 8,459 | 8,590 |
| 70,275 | 89,799 | |
| Total expenditure | 70,275 | 89,799 |
| Netincome | 33,082 | 6,702 |
Page 18
GURU NANAK GURDWARA WARRINGTON Notes to the Detailed Statements of Financial Activities
Year ended 30 JUNE 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Furtherance ofSikh religion | ||
| Activities undrrtaken directly | ||
| Food | 4,851 | 4,408 |
| Wagesand salaries | 14,990 | 10,980 |
| Printing and stationery | - | 150 |
| Water | 297 | 295 |
| Lightand heat | 13,295 | 22,557 |
| Repairsand maintenance | 11,319 | 23,050 |
| Insurance | 3,358 | 3,214 |
| Cleaning | 3,976 | 2,340 |
| Legal and professional fees | 175 | 5,256 |
| Telephone | 781 | 573 |
| Security | 385 | 1,928 |
| Sundries | 4,729 | 2,169 |
| Depreciation | 2,060 | 2,289 |
| External religious services | 8,459 | 8,590 |
| 68,675 | 87,799 | |
| Governance costs | ||
| Accountancy fees | 1,600 | 2,000 |
| Expenditureoncharitableactivities | 70,275 | 89,799 |
Page 19