ABERDEEN GURUDWARA SCIO
REGISTERED CHARITY NUMBER: SC051707
TRUSTEES:
Independent Accountant
INDEPENDENT EXAMINER
_ Pe AVCO Aberdeen Regent House, 36 Regent Quay Aberdeen AB11 5BE Tel: (01224) 686075
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ABERDEEN GURUDWARA SCIO
Contents of the Financial Statement For the Year Ended 31[st] March 2024
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Receipts & Payments Account | 6 |
| Statement of Balance | 7 |
| Notes | 8 |
| Report of the Independent Examiner | 9 |
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ABERDEEN GURUDWARA SCIO APPENDIX 1 oscr Period start date Period end date Day M(th Year From To 01 21Y24 31 03 225 Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Aberdeen Gurudwara SCIO NIA SC051707 Aberdeen Guruara. St Ninians Place Aberdeen Postcode: A824 1YA Names of the charity trustees on date of approval of Ttee5, Annual Report Trustee name Office (rf any) not for whole year (or body) entitled to appoint trustee (if any)
ABERDEEN GURUDWARA SCIO APPENDIX 1 Reference and administration details Names of all other charity trustees during the period. rf any. (for example, those who resigned part way through the financial period Name Dates acted rf not for whole year Structure. governance and management Type of governing document Deed of Trust Trustee recruitment and appointment Appointment by voting system. Objectives and activities Charitable purposes l. To advance the Sikh Religion by: Celebrating Sikh festivals, promoting Sikh literature via the medium of library, via Punjabi and Gumiukhi Classes for promoting speaking, reading or writing of Sikh scripture, providing recreational facility via Gurudwara, promote sustenance, connection and harmony with environment and promote growing local produce for use in Langar and general planting and around local Aberdeen Gurudwara. Summary of the main activities in relation to these objects Aberdeen Gurudwara now fully functional and catering to the spiritual and physical needs of the community since 2021. Head Priest been appointed who is now on the payroll of the charity from 28 Jan 2022. He is instrumental in delivering lectures and conducting classes to learn more abo Sikh faith. Organizing Annual function to introduce the charity to the wider community.
ABERDEEN GURUDWARA SCIO APPENDIX 1 Achievements and perfomiance More recognition and interactions with the local community of Aberdeen. Regular weekly congregation at the Aberdeen Gurudwara, followed by open kitchen, offering hot meals (langar) to all visitors Regular Gurmukhi language for Children and Adults. Sikh faith related camps organised for children visiting Gurudwara on a regular basis. Seasonal interfaith sporting events Local Seaton community events Seaton Litter pick participation as part of the Seaton community council o Sporting Picnic in the park- organized in conjunction with Aberdeen Interfaith and Sport Aberdeen followed by Langar (meal) in Gurudwara o Langar (meal) support to seaton F.R.E.S.H. community growing group annual celebration o Open Day for Councillors and local council affiliated groups o Open Day and Langar (meal) for Seaton community council groups to discuss collaboration projects o Morning Yoga Sessions for wellbeing of congregation o Warm space, networking, and support for new intake of international students o Settling of a volunteer register following AVCO presentation at the Gurudwara Summary of the main achievements of the charity during the financial period Visits organised with Aberdeen Council head, Mayor of Aberdeen etc. Regular call outs to Sikh faith promoters such as devotional singers or presenters to share further subject matter. Open stall for free food and drinks in city centre to mark the occasion of Sikh Guru Martyrdom. Reaching out to people looking for faith-based counselling session by the head priest. School visits to represent Sikh faith representation. Financial review Brief statement of the charity's policy on reserves All unrestricted funds held at bank constitute the reserves of the charity Details of any deficit NIA Donated facilities and SeiCe$ (if any) NIA
ABERDEEN GURUDWARA SCIO Other optional information The Trustees note that the reserves for the CharTty stand at £49,7761- This fund is designaled towards the running of the Gurudwara. A major portion of the funds is the balance brought forward from the previous financial year and the remaining from the surplus of receipts and payments in the current financial year. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Trustee Treasurer Trustee Chairperson Trustee Trustee Trustee Secretary Date 11th December 2025
ABERDEEN GURUDWARA SCIO
| Enter charity name below | Enter SC No. below | |
|---|---|---|
| Aberdeen Gurudwara SCIO | SC051707 | |
| Receipts andpayments accounts |
| Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||
| A1 Receipts | |||||||||||
| Donations | **52,054 ** | **52,054 ** | 45,198 | ||||||||
| Legacies | - | - | |||||||||
| Grants | - | - | |||||||||
| Receiptsfrom fundraising activities | - | 147 | |||||||||
| Gross tradingreceipts | - | - | |||||||||
| Income from investments other than land and buildings |
- | - | |||||||||
| Rentsfrom land & buildings | - | - | |||||||||
| Gross receipts from other charitable activities |
- | - | |||||||||
| - | - | ||||||||||
| A1 Sub total | 52,054 | - | - | - | 52,054 | 45,345 | |||||
| A2 Receipts from asset & investment sales |
|||||||||||
| Proceedsfromsale of fixed assets ~~——~~ |
~~——~~ | - | |||||||||
| Proceedsfromsale of investments ~~——~~ |
~~——~~ | - | |||||||||
| A2 Sub total ~~——~~ |
- ~~——~~ |
- | - | - | - | - | |||||
| ~~——~~ | ~~——~~ | ||||||||||
| Total receipts ~~——~~ |
52,054 ~~——~~ |
- | - | - | 52,054 | 45,345 | |||||
| ~~——~~ | ~~——~~ | ||||||||||
| A3 Payments | |||||||||||
| Expenses for fundraising activities | - | - | |||||||||
| Gross trading payments | 47,025 | 47,025 | 39,735 | ||||||||
| Investment management costs | - | - | |||||||||
| Payments relating directly to charitable activities |
- | - | |||||||||
| Grants and donations | - | - | |||||||||
| Governance costs: | - | - | |||||||||
| Audit / independent examination1 | 100 | 100 | 200 | ||||||||
| Preparation of annual accounts | - | - | |||||||||
| Legal costs | - | - | **2,464 ** | ||||||||
| Other | Other | - | - | ||||||||
| - | - | ||||||||||
| **A3 Sub total ** | 47,125 | - | - | - | 47,125 | 42,399 | |||||
| A4 Payments relating to asset and investment movements |
|||||||||||
| Purchases of fixed assets ~~—_—~~ |
~~—_—~~ | ~~—_—~~ | - | ||||||||
| Purchase of investments ~~—_—~~ |
~~—_—~~ | ~~—_—~~ | - | ||||||||
| A4 Sub total ~~—_—~~ |
- ~~—_—~~ |
~~—_—~~ | - | - | - | - | - | ||||
| ~~—_—~~ | ~~—_—~~ | ~~—_—~~ | |||||||||
| Total payments ~~—_—~~ |
47,125 ~~—_—~~ |
~~—_—~~ | - | - | - | 47,125 | 42,399 | ||||
| ~~—_—~~ ~~——————~~ |
~~—_—~~ ~~——————~~ |
~~—_—~~ ~~——————~~ |
~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ |
| Net receipts / (payments) ~~——————~~ |
4,929 ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | 4,929 ~~——————~~ |
~~——————~~ | 2,946 ~~——————~~ |
| ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ |
| A5 Transfers to / (from) funds ~~——————~~ |
~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | - ~~——————~~ |
~~——————~~ | ~~——————~~ |
| ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ | ~~——————~~ |
| Surplus / (deficit) for year ~~——————~~ |
4,929 ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | - ~~——————~~ |
~~——————~~ | 4,929 ~~——————~~ |
~~——————~~ | 2,946 ~~——————~~ |
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ABERDEEN GURUDWARA SCIO
| Aberdeen Gurudwara SCIO | Aberdeen Gurudwara SCIO | Aberdeen Gurudwara SCIO | SC051707 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Section B Statement of balances | |||||||||
| Categories | Details | Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total last period | ||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||
| B1 Cash funds | Cash and bank balances at start of year | 44,847 | 44,847 | 41,600 | |||||
| Surplus / (deficit) shown on receipts and payments account |
4,929 | 4,929 | 2,946 | ||||||
| - | |||||||||
| - | |||||||||
| Cash and bank balances at end of year | 49,776 | - | - | - | 49,776 | 44,546 | |||
| (Agree balances with receipts and payments account(s)) |
- | - |
- |
- |
- |
- |
|||
| Details | Fund to which | asset belongs | Market valuation | Last year | |||||
| to nearest £ | to nearest £ | ||||||||
| B2 Investments | N/A | ||||||||
| Total | - | - |
|||||||
| Details | Fund to which | asset belongs | Cost (if available) | Current value (if available) |
Last year | ||||
| to nearest £ | to nearest £ | to nearest £ | |||||||
| B3 Other assets | N/A | ||||||||
| Total | - | - |
- |
||||||
| Details | Fund to which l | iability relates | Amount due | Last year | |||||
| to nearest £ | to nearest £ | ||||||||
| B4 Liabilities | N/A | ||||||||
| Total | - | - | |||||||
| Details | Fund to which l | iability relates | Amount due (estimate) |
Last year | |||||
| to nearest £ | to nearest £ | ||||||||
| B5 Contingent liabilities | N/A | ||||||||
| Total | - | - |
|||||||
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name | Date of approval |
||||||
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ABERDEEN GURUDWARA SCIO
Aberdeen Gurudwara SCIO SC051707
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C4b Trustee expenses - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants |
Nature of Funds: Cash Donations POS Donations Online Donations through Standing orders or one-off transfers Expenses to run the charities initiatives, general maintenance and governance Monthly salary paid to the head priest Purpose of Funds : The objective of the ABERDEEN GURUDWARA SCIO shall be as follows:- 3.1 To advance the Sikh Religion and in furtherance of this: (i) Offering the facilities of the Gurbani Katha, Parchaar (religious instruction) and Keertan nationally and internationally as required and to promote the availability of these facilities to the Sikh community (ii)To celebrate Sikh religious festivals. 3.2 To advance education in the principles of the faith of the Sikh religion by : (i) Maintaining access to sikh literature and scriptures (ii) Encouraging and promoting the study of Sikh religion by religious and social meetings. (iii) Promoting spoken and written fluency in both Punjabi and Gurumukhi (the language of the scriptures) 3.3 The provision of recreational facilities for the public through (i) The provision of a Sikh temple in Aberdeen |
Nature of Funds: Cash Donations POS Donations Online Donations through Standing orders or one-off transfers Expenses to run the charities initiatives, general maintenance and governance Monthly salary paid to the head priest Purpose of Funds : The objective of the ABERDEEN GURUDWARA SCIO shall be as follows:- 3.1 To advance the Sikh Religion and in furtherance of this: (i) Offering the facilities of the Gurbani Katha, Parchaar (religious instruction) and Keertan nationally and internationally as required and to promote the availability of these facilities to the Sikh community (ii)To celebrate Sikh religious festivals. 3.2 To advance education in the principles of the faith of the Sikh religion by : (i) Maintaining access to sikh literature and scriptures (ii) Encouraging and promoting the study of Sikh religion by religious and social meetings. (iii) Promoting spoken and written fluency in both Punjabi and Gurumukhi (the language of the scriptures) 3.3 The provision of recreational facilities for the public through (i) The provision of a Sikh temple in Aberdeen |
Nature of Funds: Cash Donations POS Donations Online Donations through Standing orders or one-off transfers Expenses to run the charities initiatives, general maintenance and governance Monthly salary paid to the head priest Purpose of Funds : The objective of the ABERDEEN GURUDWARA SCIO shall be as follows:- 3.1 To advance the Sikh Religion and in furtherance of this: (i) Offering the facilities of the Gurbani Katha, Parchaar (religious instruction) and Keertan nationally and internationally as required and to promote the availability of these facilities to the Sikh community (ii)To celebrate Sikh religious festivals. 3.2 To advance education in the principles of the faith of the Sikh religion by : (i) Maintaining access to sikh literature and scriptures (ii) Encouraging and promoting the study of Sikh religion by religious and social meetings. (iii) Promoting spoken and written fluency in both Punjabi and Gurumukhi (the language of the scriptures) 3.3 The provision of recreational facilities for the public through (i) The provision of a Sikh temple in Aberdeen |
Nature of Funds: Cash Donations POS Donations Online Donations through Standing orders or one-off transfers Expenses to run the charities initiatives, general maintenance and governance Monthly salary paid to the head priest Purpose of Funds : The objective of the ABERDEEN GURUDWARA SCIO shall be as follows:- 3.1 To advance the Sikh Religion and in furtherance of this: (i) Offering the facilities of the Gurbani Katha, Parchaar (religious instruction) and Keertan nationally and internationally as required and to promote the availability of these facilities to the Sikh community (ii)To celebrate Sikh religious festivals. 3.2 To advance education in the principles of the faith of the Sikh religion by : (i) Maintaining access to sikh literature and scriptures (ii) Encouraging and promoting the study of Sikh religion by religious and social meetings. (iii) Promoting spoken and written fluency in both Punjabi and Gurumukhi (the language of the scriptures) 3.3 The provision of recreational facilities for the public through (i) The provision of a Sikh temple in Aberdeen |
Nature of Funds: Cash Donations POS Donations Online Donations through Standing orders or one-off transfers Expenses to run the charities initiatives, general maintenance and governance Monthly salary paid to the head priest Purpose of Funds : The objective of the ABERDEEN GURUDWARA SCIO shall be as follows:- 3.1 To advance the Sikh Religion and in furtherance of this: (i) Offering the facilities of the Gurbani Katha, Parchaar (religious instruction) and Keertan nationally and internationally as required and to promote the availability of these facilities to the Sikh community (ii)To celebrate Sikh religious festivals. 3.2 To advance education in the principles of the faith of the Sikh religion by : (i) Maintaining access to sikh literature and scriptures (ii) Encouraging and promoting the study of Sikh religion by religious and social meetings. (iii) Promoting spoken and written fluency in both Punjabi and Gurumukhi (the language of the scriptures) 3.3 The provision of recreational facilities for the public through (i) The provision of a Sikh temple in Aberdeen |
|---|---|---|---|---|---|
| Type of activity or project supported | Individual / institution |
Number of grants made |
£ | ||
| Total | - | ||||
| If no remuneration was paid during the period to any charity trustee or pe to a trustee cross this box (otherwise complete section 3b) |
rson connected | X | |||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cr (otherwise complete section 4b) |
oss this box | X | |||
| Number of trustees |
£ | ||||
| Nature of relationship | Nature of transaction | Transaction amount (£) |
Balance outstanding at period end(£) |
||
| N/A |
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APPENDIX 3
Independent examiner’s report on the accounts Report to the Aberdeen Gurudwara SCIO trustees/members of
V2
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|---|---|---|---|---|---|---|
|Registered charity|SC0517070|
|number|
|On the accounts of the|Period start date|Period end date|
|charity for the period|Day|Month|Year|Day|Month|Year|
|01|April|2024|to|31|03|2025|
|Set out on pages|1-9|(remember to include the page|
|numbers of additional sheets)|
|Respective|
|The charity’s trustees are responsible for the preparation of the accounts in accordance|
|responsibilities of|
|with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the|
|trustees and examiner|
|Charities Accounts (Scotland) Regulations 2006 (as amended). 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|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts|
|examiner’s statement|Regulations. 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 view given by the accounts.|
|Independent examiner’s|In the course of my examination, no matter has come to my attention [other than that|
|statement|disclosed on the attached page*]|
|1.|which gives me reasonable cause to believe that in any material respect the|
|requirements:|
|•|to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and|
|Regulation 4 of the 2006 Accounts Regulations, and|
|•|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.|
|Signed:|Date:|13/01/2025|
|Name:|
|Relevant professional|
|qualification(s) or body|n/a|
|(if any):|
|Address:|c/0 ACVO, 38 Castle Street, Aberdeen AB11 5YU|
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose Unfortunately due to illnes3 the is3uing of this Independent Examiners Report was delayed. Reader3 of the accounts should not imply fault in this matter to the tru3tees.