2025-03-31-accounts

Slrl Gwu M•n•k Gu￿tr￿ Dund•• Ch•rfty Numb•r SC044489 Annual R•port •nd AcC￿ntI to 31 M•rch 2025

Forth• y••r•nd•d 31 M•rth 2025 The commfftee members ha¥e t4eèswe in presentyng theirrewxt with the linancialstement5 lor the vtarended 31 March 2025 th•rfty Plo Inchcape House 14 Dundee Road We51 Dundee. D04 7NY 1.3 Nehen Stroet t￿ndee DDI 2PN 5urirnder %n8h Athw•l Hofiornry Presthnt Manjit Sin8h Athwal Gwdevsinih Saiwani 5Sn8h Bhachu Manjit Sin¥h ChairryKe pre￿ert Tfeasurer 8ah# Jop &.￿h 8ains AssiTreasuRr opted Mohn Sinth Rehel Derek fjr•nt CA TC GfOUP Chapelshade House 78.84 Bell Strett Dundee, DDI IAQ

Fort￿Yer Il M•r¢h 2025 ri Guru Nanak Gurthwarn CAJndee i% a tharity reg￿tered on 10 De￿rnber 2013. It ￿ an VnincorFored AssociioTh and remains as such. prewtyJ￿Y to rewstrat￿n the organis￿n was also an unincorporated •ssotSatian. The Is￿13tIOn con5i5t5 of a Mar￿￿¢￿ent Comfflitt¢e and a body of mefflb¢r5. The ￿e￿r+I mm￿lshIP is open to all &kh5. Th M•n•8•m•nt Ctynrrth mEots at le•5t Six t&Ms 4 wrrith th• AGM held ￿ • y••r. The flr# flv• offict bearer5 01 the association shall a150 be ihe tfUSM of iht aS5OUat￿. Mana¢emefii committee members are docttd Bi ar￿alty ind art optn to•ll etr•l members Of tP •s￿lI￿)N. Th¢rt mLtst bt • mlnlmum 01 four •rW • m4Yirnum ofnlnt membws. The purpos• al ￿17 Guru Nan•k fjurthr• l)wKkn wi# br •th•Yem¢nt ol duutloA. I •dv•wemert of rdi8ion. Th• prty4tslon of r•¢T•tkN•l l•¢llTrll•s. ￿￿Nis•ll￿n ot r•¢r••tlM•l tfvitie5. Wlth theobiect of lrnpThI￿ihe Cond￿"0n$ of lrfefrf the per￿￿￿￿￿orn lhe1￿16t1eS0r¥Ct￿tles are prirnarity iritended. Artl%4tl The charlty womote5 the teKhirq5 01 the g.ri Gwu Granth Sahib. and the Sh tsith by hddln8 con8re8Otionsto read and redieihehofyprwrs.Therearevarious¥i5i(soryanised forspeakersandrecrtals thèt a￿véry￿ell attended. TheGwthvar• ha$also¢￿￿1éO a Punjabi cLissconsistiniof about Iothddren who leafn Punjabl laniua8e and teachin8 olthe Sikh faith. A Xirtan dass Is or8arAsed toteach childre Mu￿CtO1CC0Mp•rry hymTrs. The ChI￿rE￿￿iltarni￿ herÈwhithen¢oU¢•6tsthe¢rlelopm¢nt in s•lè •nd c•rine emfironment. The Gurdwara provth a to 8rwe st￿￿e, from the prynt of a first bopt15rn to thewedding53ndfmoltyfvneral seryKes. We as ￿￿mitte¢W0Tk to loolrtate all req¥irernent5 olthe membership whch can Inchjde or8aNgry &kh camps for the de¥elOp￿nE ol and old withoui ¢MsCrIff￿Th￿Ion of anwr. TheGur￿arn hads￿￿￿Ulfy ¢hafitatrle Orfember 2013. Itts rApÈuedthatth¢charity statU$7hlll se¢yretht ¢onlYwity of the 0￿1$411￿￿t￿ fvture. A part ofthe yearlyexamination ￿the Enwronmental Health departffnt ha5 keen cc4npleted and weare p￿aSed the intorm thai aqain theGurthvara hspned a￿ther passcertilKate.

Slrf Guru N•n Gurdwara Dund••. S￿411$h Charftyt40: SC020144 Our maln of is from dmatitirts w￿ded in the dllnatiws Or donati￿$ wtyided for • receipt. The main element olthe expenditure is buldlw repairs irwrarKe costs folh)wed byGas and Esectrlccasts ¥thich was STrcurrel ihe vear. PI•nsforl￿rt pwlods IlowSn8 many ol dls¢ussloth iht manaeefint ¢ommftttè bellwe th41 the fadlttles for mtn tsve drterlorlted and that new hcilitie5 be pr￿￿Jed. We eng￿0 arthiteus and bulldi onsultant5 to crtsie a F4an and obtain PlanThN Pennwion. Fd10￿ne 8raniini ol perrnissknn we Ife neariTr4 the Condtss￿n of ienderlw ￿CesS and appoint a contrn¢tw. We 4150 ¢onlinue the expan5•Jn ol teathww of the &"kh f"Ih. R•s•Mi Pa￿V The chanty is operaied by ￿￿￿te¢r5 and irKws salary re￿Ied (Osts. Thefe are M debts to be met bv the charity." therelore a Follc¥ on reser¥s & not currenily reoued. The fesems kn hand at 31" March 2025 are £174.317whlth the charlty conslders to b¢apwoprlaie. Approveo by iheTfuAets •r¥J $i￿ed on trIr￿1￿Wtr

Ye•rended JI ￿1th I report on accounts of Guru NarwkGurdwara CwndEefor the￿a￿ended 31 March 2025 as set out on pa8es 5 to8. This rewt Is made to the charity's trnes. as a body. IN actordance wlth le￿13tion 11 olthe Char￿1$ Attountsl%otlandl Rrfulatims 2￿￿. indwendent ty•mination h05 been undertaken $0 tha¢ I mieht #•te to the ¢h4rty's tru5tee5 those mlrtevs i arn requKed to stsle tothern in •n independent exmin•iion and for no other purpose. To the ful￿$1 extent permrtted by IM I do not •ccept or a55wne respon51blllty to artyone otherthan thecharty its irustees a5 a tr￿1¥. for my independent examinatlon, for tNs res>)ry or for the wlons I lomd. Thetharity's trusiÈs I￿ reswnsible fw the We￿rat￿ dthe •¢¢wnis in •cwd•rt¢t wth the terms ol the Chartties imd Trust¢e lfivestmerrt lkntl•ndl Art 2(115 and Qwrit￿$ Accounis IStvtlndl Rtqula¢i¢n$ 2CQ6145 ￿￿nded1. The charity Irustee5 Cm5Jer that 4udi¢ requirement olRe8ul•tlDn 10111 Idl ol the 2rTh Ac￿￿t$ Re￿￿tiOnS doe5 ￿ apth. It is my responyts.lrty to exawwne the accourts •$ reguirtd under sertion 44111 ¢¢1 of thE Art ind to State whether partic￿•r matter5 h•vtMrne to my attention. Mvexamination Is carr￿d In acWrdè￿e Rel￿alth li ththe 2rth Ac(ouNs Re￿￿tIons. An examlnation includes a rewlvw of the ac£ountin8 I￿OrdS epi ty the charity and a ccrfnparlsors olthe •¢counts presented with those re¢tyds. It •lso ifi¢Wes Con￿e1¥tiOn of •hy unusual items or dixlosures in the acctyjnts. and Seeks ￿p￿nat￿5 Irom the Irustees concemirqany suth matters. Tht procedures undertaken th) nor provide all the evbdence that wouhj requI￿d in anaudll ond consequently I do not xpress an audlt opfftion onthe tylew8fftn bythe x(o￿ts. In the course of QYAtThnation. no matter hlscome to Nry l. which &v¥es me reasonable rau5e to bel￿￿ lh< in any merial re5pett the reqvtrements: to keep accountin8 records In accordance with Seath 44(Illal ol the 2fAIS Act ReqdatiM 4 of tl 2C￿ Acc¢)wt5 Relulat￿n5. and to prepare accwnts whKh with the ar(ountin8 rec(¥d5 and ￿pty Re8ulatlon 9 of the 2C#j6kt0￿fS Rt8ulations ha* w been rrrt or

Siri Guru Nanak Gurdwara Dundee, Scottish Charity No: SC020444

Independent Examiner's Report to the Trustees of Siri Guru Nanak Gurdwara Dundee Year ended 31 March 2025 (continued)

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Derek Grant CA

TC Group

Chapelshade House 7884 Bell Street Dundee DD1IRQ

Date: 20 May 2026

Slrl Guru N•n•k Ow•d•• Charlty Numb•r SC044489 nnwal R•port and Accourt• lo 31 ¥•r¢h 2025 Ure5tricted Fund5 Restricted Funds Ye¥r E￿Ied JI March 2025 Year Ended 31 Marth 2024 oNtiDns 8•nk lrter•5t sona 50.783 54.095 50,783 50,783 $4,095 Cost ofehrftibk adves 37.021 37.021 29.501 T¢i•l P•Tr•fits 37.021 37.021 29.501 ID•lkiil for iheyur 13.762 13.762 24.591 Trbn$fetsbe￿eefft l￿d$ $wphj￿ IDelkV41 forth*￿¥ 13.762 l3.762 24.5Y

StatemEntuf8•l•Ku.As JI M¥¢h1015 ilnr5rriCted A•5tricted Funds Fynds Year Endod 31 l&tsrch 2025 Year Ended 31 March 2024 Oppnini cash 8ank and in Hand 8uildiry Society AccO￿￿t Swplu511DefKitl lor the￿ar 160555 1&1555 135.%1 13.762 13.762 24.594 174.317 174.317 160.555 Cmiit Accouni 8•larte &￿'nIS￿$￿AcCo￿ 174.317 174.317 160.555 174,J17 174.317 160.555 The valuatknffts are ￿9¢1 strnitht lim wtttht#)n o¥erfv estimoted life of •55et •xceptlor the ￿ld1￿￿th Is • prof¢swNI ¢•thed our irb FelYLWry 2016 Ye•r EThled 31 2025 Ye•r Endeo Ji Mweh 2024 euildiw I valu•tlon Feb 20161 Itchen equwment laundry Eq￿Prnent Maln H411 Equlpment Garden Equipme 200,CO) 3,235 949 1,067 2.491 620 207,046 163 205,630 PrePa￿ents 5.$ 5,5 5,703 5,703 2.829 TheACcO￿Trts th￿reap￿0Ved by thttyU5tee501Swi G¥nJ N￿ak Durth. and siined on behalfof tl management cthmmrttee ty.. e5*naWon.......

Forth• enthd 31 Mar¢h 2025 These actou#ts have beth prryarod m the Receiptsand Payments basL% in t4xdanc¢ ¥rith th• C￿￿1t1¢S & Trustee In¥e5tmeni15cotl￿d) Art 21XJS andthechxities A¢(￿nts Iscotlandl Re$u1atK￿$ I(￿. 2. Natsxe Ind olfund UnrestrKted funds are those thai be usedat t￿11￿¢￿)N ofii fflwlementcrynfflitttt kn the fvrtherance of the objerts 01t￿(hIll￿. maNymeni Con￿lEtte mthtft siNlp lunttf0rt￿ d•t day runniw of the Gurdwara. Restr￿ed fund5 may cfflty b¢ lor ihe Specific wrfv￿. Restrxthjfisarisew￿n •r¢ r•&ed tor speclfic purposes. or specifKally menti￿ed (b?￿r. The Gurdwara Insurance polky includesTrusteelfidErnnbty Inwr4nufor al tts ￿￿￿emen1 cL¥nmthe ar trnstets. Plo othtr rmuner4tion w•$ paJ tothe manwmentcomm¢tt•• orfiy cOrM￿Cted prrson5durlnq the year. No trustee rtcdved exptnse> dUrirfthe￿￿. 4. DohitknN Donition5 recti%%d the year al beon froffl le1￿11d￿•￿$tthYrdsthe runn1￿ costs ofthe Gurdwara and a iwt aid fetlaim.

Yell Ehdtd Ye4v enord 31 PA*rch Fur¥Js 31 Maith 2025 2024 Conservatory E4uipment Heat & Litht Insurance R¢)ol repairs Upstairs rooms Prolession¥l fets Water/waste Supply Maintenan¢¢ftyitr•¢ts P05taie Telephone Independent exarnination fee5 Alarm rnalntenan Instrumtnts Gas Safety Miscellaneous Expenses 524 13.132 6,431 2,23Q 2.229 14.417 6.549 IS,068 14.417 6.$49 15,C68 210 720 320 320 771 $4S 37.021 37.02L 29.501