**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:
1. food and nourishment (Langar) free of charge, and other forms of relief of poverty;
2. social and/or community facilities, free of charge or at low cost;
3. mother tongue teaching, free of charge or at low cost;
4. 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
5. 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:
1. 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
3. 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
Page 3
## **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|
Page 6
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|
|---|---|
Page 7
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|
Page 8
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.
Page 9
## **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
Page 10
## **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
Page 11