Charity registration number: 513849
SHRI GURU RAVIDASS DHARMIK SABHA WILLENHALL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Kalirai & Co Ltd
Shri Guru Ravidass Dharmik Sabha Willenhall Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| 2-3 | |
| Trustees’ Report | |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—10 |
| The following pages do not form part ofthe statutory accounts: | |
| DetailedStatementofFinancialActivities | 11 |
|
Shri Guru Ravidass Dharmik Sabha Willenhall Reference and Administrative Details For The Year Ended 31 March 2025
Trustees Mr Dass Bains - President Mr Gurmit Ram - Secretary Mr Khrishan Chandar - Cashier Mr Jog Rai - Financial Controller (appointed 01/02/2025) Mr Charan Lal Mr Jarnail Singh Mr Ram Jassal Mr Jagiri Ram Mr Kewal Singh Mr Sarbjit Singh Mr Ram Jhumat Mr Raunaki Jhumat
Charity Number 513849
Principal Address 13 Somerford Place Shri Guru Ravidass Temple Willenhall West Midlands WV13 3DT
Independent Examiner Surrinder Kalirai ACA Kalirai & Co Ltd ICAEW 1 Broad Lane Bradmore Wolverhampton West Midlands WV3 9B)
Page 1
Shri Guru Ravidass Dharmik Sabha Willenhall Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
The objective of the charity is the maintenance of the Shri Guru Ravidass Temple situated in willenhall, to provide a place of worship for the inhabitants of the local area.
Public Benefit
The prayer hall and facilities are available for the public throughout the week.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
Financial Review
Financial Position
Shri Guru Ravidas Dharmik Sabha Willenhall remained open throughout the year and held various celebration days which were well attended. During the year income received amounted to £48,684 (2024- £48,058). Expenditure totalled £41,556 (2023 - £48,240). The net result was an excess of over expenditure of £7,127 which was added to reserves (2024 - Excess of expenditure over income of £181).
There was no capital expenditure during the year (2023- Nil)
Reserves Policy
Unrestricted cash funds amounted to £192,353 as at 31 March 2025. With the expected level of annual charitiable activites being funded by annual generated vooluntary income, the Trustees considers the present level of cash funds is adequate to support the continuaiton of activities for the time being and financial positon of the charity is therefore satisfactory. It keeps the level of cash funds under review on a regular basis.
Structure, Governance and Management
Governing Document
The charity was established on 19 May 1983 and is adminstered and managed by the charity trustees as listed on page 1.
Statement of Trustees’ Responsibilities
- The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to: e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the Charity SORP; e make judgments and accounting estimates that are reasonable and prudent; and ! e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Page 2
Shri Guru Ravidass Dharmik Sabha Willenhall Trustees’ Report (continued) For The Year Ended 31 March 2025
The trustees’ report was approved by the board of trustees and signed on its behalf by:
Mr[Dass] i[Bains]
Trustee 27/01/2026
dB Te pree
Einanciat CoarraveC 2b (1/26
Page 3
t
Shri Guru Ravidass Dharmik Sabha Willenhall Independent Examiner's Report to the Trustees of Shri Guru Ravidass Dharmik Sabha Willenhall For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of Shri Guru Ravidass Dharmik Sabha Willenhall (the Trust) for the year ended 31 March 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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents 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 in this report in order to enable a proper understanding of the accounts to be reached.
==> picture [32 x 10] intentionally omitted <==
----- Start of picture text -----
\ Ss
----- End of picture text -----
Sutnhder Kalirai ACA
27/01/2026
1 Broad Lane Bradmore
Wolverhampton West Midlands WV3 9B)
Page 4
|
Shri Guru Ravidass Dharmik Sabha Willenhall Statement of Financial Activities For The Year Ended 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM: | |||
| Donations and legacies | 4 | 46,072 | 37,083 |
| Charitable activities: | |||
| Administration | - | 7,349 | |
| Other trading activities | 5 | - | 1,316 |
| Investments | 6 | 2,612 | 2,310 |
| 48,684 | 48,058 | ||
| EXPENDITURE ON: | |||
| Raising funds | 8 | (20,422) | (19,778) |
| Charitable activities: | 8 | ||
| Administration | (21,134) | (28,462) | |
| (41,556) | (48,240) | ||
| NET INCOME/(EXPENDITURE) | 7,128 | (182) | |
| NET MOVEMENT IN FUNDS | 7,128 | (182) | |
| RECONCILIATION OF FUNDS: | |||
| Total funds brought forward | 209,375 | 209,557 | |
| TOTALFUNDSCARRIEDFORWARD | 216,503 | 209,375 |
The notes on pages 7 to 10 form part of these financial statements.
Page 5
i
Shri Guru Ravidass Dharmik Sabha Willenhall Statement of Financial Position As At 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted funds |
Total funds |
||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible Assets | 11 | 26,741 | 25,895 |
| 26,741 | 25,895 | ||
| CURRENT ASSETS | |||
| Cash at bank and in hand | 192,354 | 184,872 | |
| 192,354 | 184,872 | ||
| Creditors: Amounts Falling Due Within One Year | i2 | (2,592) | (1,392) |
| NETCURRENTASSETS (LIABILITIES) | 189,762 | 183,480 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 216,503 | 209,375 | |
| NETASSETS | 216,503 | 209,375 | |
| FUNDS OF THE CHARITY | |||
| Unrestricted Funds | 216,503 | 209,375 | |
| TOTALFUNDS | 216,503 | 209,375 |
==> picture [461 x 81] intentionally omitted <==
----- Start of picture text -----
The financial statements were approved by the board of trustees on 27 January 2026 and were signed on its behalf by:
€2 LRA. ‘ : p
Mr Dass Bains Mr Jog Ra
Trustee Trustee
----- End of picture text -----
The notes on pages 7 to 10 form part of these financial statements.
Page 6
j
Shri Guru Ravidass Dharmik Sabha Willenhall Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Shri Guru Ravidass Dharmik Sabha Willenhall is a charitable unincorporated organisation registered with the Charity Commission, registered charity number 513849. The principal address is 13 Somerford Place, Shri Guru Ravidass Temple, Willenhall, West Midlands, WV13 3DT.The nature of the charity's operations and principal activity is to maintain and run the Shri Guru Dharmik Sabha Temple in Willenhall to be used and occupied by the public and enjoyed as a place of worship.
2. Statement of Compliance
The financial statements 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charity is a Public Benefit Entity as defined by FRS 102.
- 3.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
3.3. Incoming Resources
All incoming resources are included in the Statement of Financial Activites (SoFA) when the charity is legally entitled to the income after any performance conditions have been met and the income is received.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS102).
- 3.4. Resources Expended
All Expenditure is accounted for on a cash basis and has been classified under the headings that aggregate all costs related to the catoegory. It is categorised under the following headings :
-
Expenditure on charitiable activities includes all costs relating to meeting the objectives of the charity.
-
Expenditure relating to charitable trading activities
-
Adminsitration costs rperesents those items not falling under the other categories
-
Expenditure of a capital nature valued at cost
3.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets related to premises improvements are stated at cost. Cost include costs directly attributable to making the asset capable of operating as intended.Plant and machinery is depreciated in accordance with depreciation policy.
Page 7
|
SMB
Shri Guru Ravidass Dharmik Sabha Willenhall Notes to the Financial Statements (continued) F RIP FRO ral AT A AIMS Lael Foreh TheNMA YearSUP EndedNE BOM Se EA31818March ca ce Ge 2025 A RR eT eR See
Plant & Machinery
20% Straight lline basis
| 4. | Income from Donations and Legacies | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Unrestricted | |||
| funds | funds | |||
| £ | £ | |||
| Donations and gifts | 46,072 | 37,083 | ||
| 5. | Income from Other Trading Activities | |||
| 2025 | 2024 | |||
| Unrestricted | Unrestricted | |||
| funds | funds | |||
| £ | £ | |||
| Income from other trading activities | - | 1,316 | ||
| 6. | Investment Income | |||
| 2025 | 2024 | |||
| Unrestricted | Unrestricted | |||
| funds | funds | |||
| £ | £ | |||
| Bank interest receivable | 2,612 | 2,310 | ||
| 7. | Net Income/ (Expenditure) | |||
| The | net income/(expenditure) is stated after charging/(crediting): | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets - owned | 149 | a | ||
| 8. | Analysis of Expenditure | |||
| 2025 | ||||
| Activities undertaken directly |
Support costs (see note 9) |
Total | ||
| £ | £ | £ | ||
| Raising funds | 20,421 | 1 | 20,422 | |
| Administration | - | 21,134 | 21,134 | |
| 20,421 | 215135 | 41,556 | ||
| 2024 | ||||
| Activities undertaken directly |
Support costs (see note 9) |
Total | ||
| £ | £ | £ | ||
| Raising funds | 19,778 | - | 19,778 | |
| Administration | - | 28,462 | 28,462 | |
| 19,778 | 28,462 | 48,240 |
Page 8
Shri Guru Ravidass Dharmik Sabha Willenhall Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
j
9. Support Costs
| 9. Support Costs |
||||
|---|---|---|---|---|
| 2025 | ||||
| Raising funds |
Administration | Total | ||
| £ | £ | £ | ||
| Employee costs | - | 365 | 365 | |
| Premises expenses | - | 16,859 | 16,859 | |
| General administration | L | 2,398 | 2,399 | |
| Depreciation | - | 149 | 149 | |
| Interest payable | - | 163 | 163 | |
| Governance costs | e | 1,200 | 1,200 | |
| 1. | 21,134 | 21-135 | ||
| 2024 | ||||
| Administration | ||||
| £ | ||||
| Premises expenses | 24,099 | |||
| General administration | 2,2/3 | |||
| Interest payable | 200 | |||
| Governance costs | 1,890 | |||
| 28,462 | ||||
| 10. Average Number of Employees |
||||
| Average number of employees during the year was: NIL (2024: ) | ||||
| 11. Tangible Assets |
||||
| Plant & | ||||
| Machinery | ||||
| £ | ||||
| Cost | ||||
| As at 1 April 2024 | 25,895 | |||
| Additions | 995 | |||
| As at 31 March 2025 | 26,890 | |||
| Depreciation | ||||
| As at 1 April 2024 | = | |||
| Provided during the period | 149 | |||
| As at 31 March 2025 | 149 | |||
| Net Book Value | ||||
| As at 31 March 2025 | 26,741 | |||
| As at 1 April 2024 | 25,895 | |||
| 12. Creditors: Amounts Falling Due Within One Year |
||||
| 2025 | 2024 | |||
| £ | £ | |||
| Accrualsanddeferredincome | 2,592 | 1,392 |
Page 9
|
Shri Guru Ravidass Dharmik Sabha Willenhall Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
13. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
14. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
Page 10
Shri Guru Ravidass Dharmik Sabha Willenhall Detailed Statement of Financial Activities For The Year Ended 31 March 2025
|
| 2025 | 2024 | |
|---|---|---|
| Total funds |
Total funds |
|
| £ | £ | |
| INCOME AND ENDOWMENTS FROM: | ||
| Donations and legacies | ||
| Donations and gifts | 46,072 | 32,096 |
| Donations from individuals | - | 4,987 |
| 46,072 | 37,083 | |
| Charitable Activities: | ||
| Administration | ||
| Income from charitable activities | - | 7,349 |
| - | 7,349 | |
| Other trading activities | ||
| Funeral Monies | - | 1,316 |
| - | 1,316 | |
| Investments | ||
| Bank interest receivable | 2,612 | 2,310 |
| 2,612 | 2,310 | |
| 48,684 | 48,058 | |
| EXPENDITURE ON: | ||
| Raising funds | ||
| Costs re Celebration days | (20,421) | (19,778) |
| Sundry expenses | (1) | - |
| (20,422) | (19,778) | |
| Charitable Activities: | ||
| Administration | ||
| Health and safety costs | (365) | 7 |
| Light and heat | (14,546) | (16,303) |
| Water rates | (372) | = |
| Repairs and maintenance | (720) | (7,796) |
| Cleaning | (1,221) | = |
| Insurance | (1,926) | (1,918) |
| Telephone, Printing and stationery | (383) | (355) |
| Other office costs | (89) | = |
| Depreciation | (149) | |
| Bank charges | (163) | (200) |
| Accountancy fees | (1,200) | (1,890) |
| (21,134) | (28,462) | |
| (41,556) | (48,240) | |
| NETINCOME/(EXPENDITURE) | 7,128 | (182) |
Page 11