REGISTERED CHARITY NUMBER: 1179154
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
FOR
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Shri Guru Ravidass Dharmik Sabha (Wolverhampton) was founded in 1963 and is the longest-established temple serving the UK's Ravidassia/Ad-Dharmi Community.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance the Ravidassia religion in accordance with the teachings and principles of Shri Guru Ravidass without restriction as to any particular mode of worship and for that purpose to provide and maintain a temple for worship.
Significant activities
To organise regular prayer and religious congregations in the temple and to organise numerous funeral prayers, birthday functions and community gatherings.
Public benefit
To advance for the benefit of the community in and around the City of Wolverhampton, Dudley and Tipton, the religious, spiritual and philosophical values and principles and social teachings of Shri Guru Ravidass Ji.
To provide members of the Sabha, and members of the wider community who may be in need the following facilities, services and benefits:
-
food and nourishment (Langar) free of charge, and other forms of relief of poverty;
-
social and/or community facilities, free of charge or at low cost;
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mother tongue teaching, free of charge or at low cost;
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spaces, facilities and services to meet the needs of the elderly, the young, parents and infants, those with disabilities and those in need of language and cultural skills, literacy, numeracy and cultural skills; and
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to provide health wellbeing and sports and fitness pursuits and activities for the general benefit of the community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1179154
Principal address
181 Dudley Road Wolverhampton West Midlands WV2 3DR
Trustees
Mr N Mahay Chair Mr H Randhawa President Mr B R Mahay General Secretary Mr N Ram Treasurer Mr B Kalair Trustee Mr M Ram Trustee Mr M Paul Trustee Mr J Chand Trustee Mr J L Mandher Trustee Mr P Lal Trustee Mr S Ram Trustee Mr J L Ahir Trustee Mr H Jakhu Trustee Mr R P Hira Trustee Mr H Ram Mr R Kumar
Page 1
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
COMMENCEMENT OF ACTIVITIES
On 10 July 2018 the assets and liabilities were transferred from a previously unincorporated and unregistered temple.
Approved by order of the board of trustees on 18 November 2025 and signed on its behalf by:
Mr N Ram - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
Independent examiner's report to the trustees of Shri Guru Ravidass Dharmik Sabha (Wolverhampton)
I report to the charity trustees on my examination of the accounts of Shri Guru Ravidass Dharmik Sabha (Wolverhampton) (the Trust) for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Steven Lomas
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
18 November 2025
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SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 208,736 Investment income 2 59,383 Total 268,119 EXPENDITURE ON Raising funds 33,922 Other 194,859 Total 228,781 NET INCOME 39,338 RECONCILIATION OF FUNDS Total funds brought forward 712,337 TOTAL FUNDS CARRIED FORWARD 751,675 |
2024 Total funds £ 213,438 48,998 |
|---|---|
| 262,436 | |
| 38,569 160,445 |
|
| 199,014 | |
| 63,422 648,915 |
|
| 712,337 |
The notes form part of these financial statements
Page 4
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
BALANCE SHEET 30 JUNE 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank and in hand CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 9 Unrestricted funds TOTAL FUNDS |
2025 Unrestricted fund £ 729,156 - 34,399 34,399 (11,880) 22,519 751,675 751,675 751,675 751,675 |
2024 Total funds £ 616,906 15,000 93,421 108,421 (12,990) 95,431 712,337 712,337 712,337 712,337 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 18 November 2025 and were signed on its behalf by:
Mr H Randhawa - Trustee
Mr N Ram - Trustee
Mr B R Mahay - Trustee
The notes form part of these financial statements
Page 5
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Freehold property | - 1% on cost |
|---|---|
| Plant and machinery | - 10% on reducing balance |
| Fixtures and fittings | - 20% on reducing balance |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. INVESTMENT INCOME
| Rents received Deposit account interest |
2025 £ 58,927 456 59,383 |
2024 £ 47,919 1,079 |
|---|---|---|
| 48,998 |
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continued...
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
5.
| Priests No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Raising funds Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 2024 1 1 Unrestricted fund £ 213,438 48,998 262,436 38,569 160,445 199,014 63,422 648,915 712,337 |
|---|---|
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continued...
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Freehold | Plant and | and | |||
| property | machinery | fittings | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 July 2024 | 699,942 | 25,905 | 8,474 | 734,321 | |
| Additions | 121,405 | - | - | 121,405 | |
| At 30 June 2025 | 821,347 | 25,905 | 8,474 | 855,726 | |
| DEPRECIATION | |||||
| At 1 July 2024 | 99,762 | 11,400 | 6,253 | 117,415 | |
| Charge for year | 7,260 | 1,451 | 444 | 9,155 | |
| At 30 June 2025 | 107,022 | 12,851 | 6,697 | 126,570 | |
| NET BOOK VALUE | |||||
| At 30 June 2025 | 714,325 | 13,054 | 1,777 | 729,156 | |
| At 30 June 2024 | 600,180 | 14,505 | 2,221 | 616,906 | |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other debtors | - | 15,000 | |||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other creditors | 11,880 | 12,990 | |||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.7.24 | in funds | 30.6.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 712,337 | 39,338 | 751,675 | ||
| TOTAL FUNDS | 712,337 | 39,338 | 751,675 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 268,119 | (228,781) | 39,338 | ||
| TOTAL FUNDS | 268,119 | (228,781) | 39,338 |
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continued...
SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1.7.23 | in funds | 30.6.24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 648,915 |
63,422 | 712,337 |
| TOTAL FUNDS 648,915 |
63,422 | 712,337 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 262,436 |
(199,014) | 63,422 |
| TOTAL FUNDS 262,436 |
(199,014) | 63,422 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
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SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Marriage registrar fees Sundry income Investment income Rents received Deposit account interest Total incoming resources EXPENDITURE Other trading activities Food and other consumables Celebration expenses Coach hire and trip costs Other Donations paid Irrecoverable loans Loss on sale of tangible fixed assets Support costs Management Wages Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Household and cleaning Repairs and renewals Security Temporary temple workers Finance Bank charges Depreciation Freehold property Carried forward |
2025 £ 200,134 3,440 5,162 208,736 58,927 456 59,383 268,119 26,092 7,830 - 33,922 601 15,000 - 15,601 11,385 162 17,016 5,573 54,188 2,936 1,147 2,027 2,032 21,765 25,478 20,448 164,157 269 7,260 7,260 |
2024 £ 202,066 5,370 6,002 |
|---|---|---|
| 213,438 47,919 1,079 |
||
| 48,998 | ||
| 262,436 25,499 12,661 409 |
||
| 38,569 2,301 - 14 |
||
| 2,315 9,296 123 18,588 5,160 63,252 3,321 1,475 1,235 298 1,983 9,121 30,623 |
||
| 144,475 324 5,676 5,676 |
This page does not form part of the statutory financial statements
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SHRI GURU RAVIDASS DHARMIK SABHA (WOLVERHAMPTON)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 |
||
|---|---|---|
| Depreciation Brought forward Plant and machinery Fixtures and fittings Governance costs Auditors' remuneration Professional charges Payroll processing fees Total resources expended Net income |
2025 £ 7,260 1,450 444 9,154 2,490 2,106 1,082 5,678 228,781 39,338 |
2024 £ 5,676 1,612 555 |
| 7,843 1,960 3,473 55 |
||
| 5,488 | ||
| 199,014 | ||
| 63,422 |
This page does not form part of the statutory financial statements
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