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
1 | P a g e
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**|
2 | P a g e
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 examination**1**|**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**
~~——————~~|
7 | P a g e
## 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**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
8 | P a g e
## 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||||
9 | P a g e
## **APPENDIX 3**
## **Independent examiner’s report on the accounts Report to the** Aberdeen Gurudwara SCIO **trustees/members of**
**V2**
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|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|
**----- End of picture text -----**
*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.