The Bhat Sikh Gurdwara and Community Association Edinburgh SC042053
Annual Report & Financial Statements for the year ending 31[st] March 2025
## **Trustees’ Annual Report For the Year Ended 31[st] March 2025**
The trustees have the pleasure of presenting their report together with the financial statements and the independent examiner’s report for the Year Ended 31[st] March 2025.
Reference & Administration Information
## **Charity Name**
The Bhat Sikh Gurdwara and Community Association Edinburgh
## **Charity Number**
SC042053
## **Address**
1 Sheriff Brae, Edinburgh, EH6 6EQ
## **Current Trustees**
## **Constitution**
The Charity is an unincorporated association. It is governed by its constitution and was adopted when the Gurdwara was first moved to the current building in 1976 and was last amended 20[th] January 2011. Association was granted charitable status by OSCR on 28[th] January 2011.
## **Appointment of Trustees**
The Gurdwara Management committee, which meet on a minimum of a monthly basis, are the charity’s Trustees. Membership is available to all ‘Chanday’ (subscription) paying members of the ‘Sangat’ (Congregation) and there must be a minimum of six Trustees. Trustees are elected by the Sangat at the Annual general meeting which is normally held in the last week of July.
## **Management**
The Trustees are responsible for the governance and day-to-day running of the Gurdwara.
There are also several Jathedars (Head Volunteer) and Sevadars (Volunteers) who are involved with the running of the weekly Divans (services) at the Gurdwara.
All Trustees and members of the Management Committee are unpaid.
Page | 1
## **Objectives and Activities**
## **Charitable Purpose**
The objective of the charity is to advance the Sikh Religion in accordance with the teachings of Sri Guru Nanak Dev Ji, the 9 Successor Guru’s and Sri Guru Granth Sahib Ji (Sacred Scriptures) and in doing so provide and run a place of worship for the Sikh Sangat (Congregation) in Edinburgh in accordance with Sikh law.
- To celebrate the principal Sikh religious festivals
- Promote the study of the Sikh religion.
- The Gurdwara will also be the centre point of all the Sikh rites ceremonies for members of the Sangat, Wedding, Birth, and Death & Initiation (baptism).
## **Activities**
The main Divan (service) takes place on a Sunday which is when the majority of Sangat attend. However, the Gurdwara is available for worship everyday of the week, 24 hours a day with the Resident Giani (priest) always on hand. In addition, there are daily recitations of the morning and evening prayers in the Gurdwara. There is also a youth Divan that takes place each Friday night, run under the supervision of the Giani, conducted entirely by the youth. At the end of 2014, a new initiative was also started, Guru Nanak’s Free Kitchen, where Langar (vegetarian meal) is prepared at the Gurdwara and then distributed free in the streets in the City Centre. There are two main objectives; to provide a free hot meal to any homeless or needy person in the area, or anyone passing by who wishes to partake and secondly to help promote and distinguish Sikh’s and Sikhism in the wider community.
## **Achievements and Performance**
The community attendance has continued to grow, especially all through the week. We also noted a large number of students and national and international visitors attending the Gurdwara Sahib Ji. With this demand we started preparing tea and a small langer daily to support everyone attending ensure they leave the gurdwara with some food.
In celebration of Vaisakhi (most important religious celebration of the Sikh calendar) in line with the success of the 2023 Vaisakhi Jorh Mela, the Committee and Sewadar decided to do a more traditional precession throughout the local neighbourhood. Working closely with our community stakeholders and Edinburgh City Council we managed to hold a successful event. We welcome guests from all parts of Scotland and England, the feedback from this event was exceptional as they all felt this was a superb event. We proud to welcome the many visitors from the local government, who joined in our celebrations.
We also held our annual Reinsabhayee, in which we invited preachers from far and wide to take part 6-8 hours of continue meditation.
Throughout the year the Gurdwara has hosted many wedding ceremonies for Sangat members as well as special services for births and deaths in the community.
We have ensured that all the Gurpurbs (Birthdays of the Sikh Guru’s) have been celebrated more traditionally with an Akhand Paath/Sehej Paath – continuous three day ready of the entire Sikh Scriptures. As well as the Bandi Choor Divas (Diwali), which included a fireworks display.
The Gurdwara website was maintained on a real time basis. We continued to stream programs live online for vulnerable Sangat members, who could not attend the Gurdwara Sahib.
Page | 2
## **Financial Review**
Our main source of income is donations from the congregation, from the money placed in the collection box in the Divan (Worship) Hall, these increased by £27,335.00. It was agreed in the AGM that the monthly subscription from the 1[st] January 2024 would increase from £5.00 to £10.00. We continued to keep this are the monthly subscription. With this adjustment we noted an increase in the total monthly subscription fee (Chanday) for over 16-year-old males in the Sangat, this is optional for all members but the vast majority of the community desire to pay this. We also continue to receive income from weddings that take place at the Gurdwara and from donations given by Sangat member’s family announcements (Ardasay). One additional source of income this year was amounts given to the Gurdwara to be donated to worthy causes.
Donations in the Golak, Donations for announcements, Golak from house programs all increased compared to the previous year. This was due to the increased number of members attending the Gurdwara Sahib throughout the year.
For expenditure during the year, we noticed an increase in gas and electricity costs, this was mainly due to the increasing in the price cap. Furthermore, the building was being used more throughout the year.
We has a flood in the stairwell and the large community hall, we received insurance funds, which were used to repair all damages incurred.
We commenced our lift project in this period and incurred initial deposit costs of £13,878.00.
There was an increase in income and expenditure compared to the previous year, resulting in a surplus position of £32,421.00 for the year ending 31[st] March 2025.
Approved by the Trustees on 29[th] December 2025 and signed on their behalf by:
Page | 3
## Independent Examiner’s Report For the Year Ending 31[st] March 2025
## **Independent examiner’s report to the Trustees of The Bhat Sikh Gurdwara and Community Association Edinburgh**
I report on the financial statements of the charity for the year ended 31[st] March 2025, which are set out on pages 7 to 11.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention: -
1. which gives me reasonable cause to believe that in any material respect the requirements:
- a. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Accounting Business Consultants 2 Anderson Place Edinburgh EH6 5NP
Signed on the 29[th of] December 2025
Page | 4
## **Statement of Receipts and Payments - for the Year Ended 31st March 2025**
|**Receipts**
Voluntary Receipts
Donations
Bank Interest
Receipts from Charitable Activities
Membership Fees
Announcements
Wedding Service Fees
Miscellaneous Income
Gift Aid
**Total Receipts**
**Payments**
Children's Gurmat Camp
Gas and Electricity
Giani's (Priests) Remuneration
Insurance
Guru Nanak's Free Kitchen
Council Tax
Donations to other Charities
New Catering Equipment
Maintenance
Cleaning
Costs of Religious/Cultural Activities
Office and Administration Expenses
Telephone & Internet
Lift Project
Other expenses
Security fees
**Total Payments**
**(Deficit)/Surplus for the year**
Transfer between funds
**(Deficit)/Surplus for the year**|Notes
4
5
6
7
8
9
10
11
12
13
14|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2025**
**2024**
83,061
7,009
**90,070**
**65,512**
2,029
-
**2,029**
**1,684**
38,983
-
**38,983**
**32,180**
16,339
-
**16,339**
**22,292**
7,696
-
**7,696**
**7,690**
37,511
-
**37,511**
**3,306**
-
-
**-**
**-**
185,619
7,009
**192,628**
**132,664**
-
-
**-**
**-**
33,947
-
**33,947**
**31,580**
51,152
-
**51,152**
**32,948**
8,278
-
**8,278**
**8,051**
-
-
**-**
**-**
1,329
-
**1,329**
**1,420**
1,242
-
**1,242**
**1,732**
550
-
**550**
**8,297**
10,687
5,566
**16,253**
**19,799**
9,161
-
**9,161**
**9,941**
21,201
-
**21,201**
**31,241**
151
-
**151**
**129**
1,564
-
**1,564**
**1,413**
13,878
**13,878**
**-**
1,501
-
**1,501**
**1,099**
-
-
**-**
**-**
154,641
5,566
**160,207**
**147,650**
30,978
1,443
**32,421**
**(14,986)**
-
-
**-**
**-**
30,978
1,443
**32,421**
**(14,986)**|
|---|---|---|
Page | 5
## **Statement of Balances - As at 31st March 2025**
|**Unrestricted**
Restricted
**Funds Reconciliation**
**Funds**
Funds
Cash at Bank & in Hand - 01/04/2023
138,177
38,562
(Deficit)/Surplus for year
30,978
1,443
Cash at Bank & in Hand - 31/03/2024
169,155
40,005
**Bank & Cash Balances**
Reserve Bank Account
Current Bank Account
GNFK Bank Account
Cash in Hand
PayPal
Expenses control account
**Creditors**
HM Revenue and Customs
Other creditors
**Net assets**
**Other Assets (Unrestricted Funds)**
1 Sheriff Brae, Building (Insured value, Ansvar Insurance)
Equipment and Building Contents (Insured value, Ansvar Insurance)
Guru Nanak's Free Kitchen Seva Van (Scrap Value)|**Total**
**2025**
**123,469**
**32,421**
**155,890**
**49,557**
**106,766**
**492**
**500**
**4,209**
**161,525**
**988**
**4,646**
**5,634**
**155,890**
**8,486,826**
**241,689**
**-**
**8,728,515**|**Total**
**2024**
**138,455**
**(14,986)**
**123,469**
**73,782**
**50,495**
**854**
**1,994**
**1,015**
**128,140**
**533**
**4,138**
**4,671**
**123,469**
**8,279,831**
**235,795**
**-**
**8,515,626**|
|---|---|---|
All funds are unrestricted
Approved by the trustees on 29th December 2025 and signed on their behalf by:-
Page | 6
## **Notes to the Accounts - For the Year Ended 31st March 2025**
- **1 Basis of Accounting**
- These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2 Nature and purpose of funds**
All funds are unrestricted unless otherwise stated. Donations received for the Gurdwara's Building and Maintenance should be used for this purpose only. There are also specific donations towards the Children's Gurmat Camp which are to be used for this purpose only. This year there was also a new initiative, Guru Nanak's Free Kitchen, donations made for this purpose are restricted.
- **3 Related Party Transactions**
No Remuneration was paid to the trustees or to any connected persons during the period.
|**4**
**Donations**
Golak in Gurdwara (collection box in front of the Sacred
Scriptures)
Donations given for the Gurdwara Building and
Maintenance
Donations for Guru Nanak's Free Kitchen
Donations for Children's Gurmat Camp
Donations Given for other Charities
Golak from homes (collection box in front of the Sacred
Scriptures when taken to a congregation members home)
**5**
**Announcements**
Ardasay - Donations given for Family announcements to
be made during Divan's for Births, Marriages,
Engagements, Birthdays, New House etc.
Gurpurb Ardasay - Donations given for announcements
celebrating Sikh Religious Occasions
Online Ardasay
Ardasay from homes (announcements during home visits)|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2025**
**2024**
82,122
-
**82,122**
**54,787**
-
7,009
**7,009**
**10,165**
-
-
**-**
**-**
-
-
**-**
**-**
-
-
**-**
**197**
939
-
**939**
**363**
83,061
7,009
**90,070**
**65,512**
Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2025**
**2024**
7,587
-
**7,587**
**9,193**
8,752
-
**8,752**
**12,781**
-
**-**
**318**
-
-
**-**
**-**
16,339
-
**16,339**
**22,292**|
|---|---|
Page | 7
## **Notes to the Accounts - For the Year Ended 31st March 2025 (continued)**
|**6**
**Miscellaneous Income**
Sale of old equipment and van
Hire of Gurdwara's Tables & Chairs
Use of the Gurdwara Kitchen
Darshan Bhate - Donations given for reading of Sacred
Scriptures
Other collections
Maya for home visits - Donations given when taking
Sacred Scriptures to a congregation members home
Maya for Langer - Donations given for Langer shopping
Sukhmani Sahib Paath & Sehej Paath - Donations given for
reading of Sacred Scriptures
Saroop Sewa - Donations given for new sacred Scriptures
from London
Insurance reimbursement
**7**
**Giani's (Priests) Remuneration**
Resident Giani's Wages
Employee Pension Costs
Remuneration for Tabla Players
Visiting Giani's payments
**8**
**Guru Nanak's Free Kitchen**
Langar Supplies for GNFK
Insurance for GNFK Van
Van repairs and fuel|Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
65
-
**65**
306
-
**306**
925
-
**925**
467
**467**
1,459
**1,459**
613
-
**613**
465
-
**465**
1,481
**1,481**
31,730
-
**31,730**
37,511
-
**37,511**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
28,304
-
**28,304**
655
-
**655**
19,586
-
**19,586**
2,607
-
**2,607**
51,152
-
**51,152**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
-
**-**
-
**-**
-
-
**-**|**Total**
**2024**
**-**
**151**
**121**
**595**
**-**
**1,412**
**848**
**179**
**-**
**3,306**
**Total**
**2024**
**18,897**
**213**
**13,838**
**-**
**32,948**
**Total**
**2024**
**-**
**-**
**-**
**-**|
|---|---|---|
Page | 8
## **Notes to the Accounts - For the Year Ended 31st March 2025 (continued)**
|**9**
**Donations to other Charities**
Other charities
Red Cross
Marie Curie
Interfaith association
Sikh helpline
Sikh aid Scotland
Sikh council
**10**
**New Catering Equipment**
New gas burners
New hotpots fitting and commissioning
New kitchen equipment
**11**
**Maintenance**
Bathroom renovation
Building maintenance (height works)
General maintenance around Gurdwara
Electrical maintenance
Joinery maintenance
Plumbing maintenance
New chairs
Alarm monitoring & CCTV
Fire extinguishers replacement and service
New beds
Flood damage
New Mats
New hoovers
TV Licence
Health and safety inspections
Gate fabrication
Clock repair
Audio system repairs
New beds and mattresses
Chair Lift Service/Repairs|Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
120
-
**120**
120
-
**120**
-
-
**-**
501
**501**
501
-
**501**
-
-
**-**
1,242
-
**1,242**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
-
**-**
550
**550**
550
-
**550**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
-
500
**500**
759
-
**759**
-
1,643
**1,643**
-
**-**
-
3,423
**3,423**
-
-
**-**
631
-
**631**
1,063
-
**1,063**
-
**-**
6,399
-
**6,399**
-
-
**-**
-
**-**
170
**170**
-
**-**
-
-
**-**
-
**-**
629
**629**
541
**541**
495
-
**495**
10,687
5,566
**16,253**|**Total**
**2024**
**300**
**110**
**120**
**300**
**300**
**602**
**1,732**
**Total**
**2024**
**4,462**
**3,198**
**637**
**8,297**
**Total**
**2024**
**6,820**
**-**
**514**
**1,272**
**-**
**526**
**636**
**216**
**-**
**-**
**3,572**
**896**
**199**
**159**
**-**
**3,700**
**144**
**650**
**-**
**495**
**19,799**|
|---|---|---|
Page | 9
## **Notes to the Accounts - For the Year Ended 31st March 2025 (continued)**
|**12**
**Cleaning**
Washroom Supplies
Cleaning Materials
Cleaner's Remuneration
Launderette for cleaning of Divan hall Sheets
kitchen canopy (Deep clean)
**13**
**Costs of Religious/Cultural Activities**
Fire works display's
Food Stuff's for Langar (Community Meal)
Expenses for Sikhi Camp
Expenses for Vaisakhi Nagar Kirtan (Religious procession)
Reinsabhayee
Travel
Containers
Sangat langer kirtan bhate
Wedding register and lava readers remuneration
Panjabi teachers remuneration
Bheta for visiting Ragi's
**14**
**Other Expenses**
Bank charges
New brief cases
New vajay
Sponsor Licence Fee
Flowers for bereavements
New cones
Bedding for guests
Architects fee
Gifts|Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
-
-
**-**
2,214
-
**2,214**
5,998
-
**5,998**
-
-
**-**
949
**949**
9,161
-
**9,161**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
1,500
-
**1,500**
9,134
-
**9,134**
-
**-**
5,447
-
**5,447**
2,025
**2,025**
557
**557**
-
-
**-**
586
-
**586**
300
**300**
360
**360**
1,292
-
**1,292**
21,201
-
**21,201**
Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
255
-
**255**
-
-
**-**
653
**653**
-
-
**-**
-
-
**-**
-
-
**-**
306
-
**306**
260
-
**260**
27
-
**27**
1,501
-
**1,501**|**Total**
**2024**
**-**
**1,260**
**6,610**
**-**
**2,071**
**9,941**
**Total**
**2024**
**1,500**
**7,568**
**-**
**13,840**
**3,667**
**220**
**1,352**
**116**
**429**
**2,549**
**31,241**
**Total**
**2024**
**59**
**70**
**-**
**-**
**-**
**50**
**20**
**900**
**-**
**1,099**|
|---|---|---|
Page | 10