Shri Guru Ravidass Cultural Association Darlaston
Trustees's Annual Report and Accounts
29 February 2024
Charity No. 514570

Shri Guru Ravidass Cultural Association Darlaston
Contents
Page
Charity information
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
Balance sheet
Notes to the accounts

Shri Guru Ravidass Cultural Assoclatlon Darlaston
Reference and Admlnistrative Information
Trustees
(Executive Committee)
RK Mehmi
Jarnail Singh
Rajesh Jassal
Reglstered Charfty number 514570
Reglstered offlce
37-38 Pinfold Street
Darlsaton
West Midlands
WS10 7TF
Independent Examlner
James & Co Consultants Ltd
Chartered Certified Accountants
116 Oscott School Lane
Bimiingham
B44 9EN
Bankers
Lloyds Bank
PO 8ox 46
The Bridge
Walasll
West Midlands
Page 1

Shri Guru Ravidass Cultural Association Darlaston
Report of the Trustees
for the year ended 29 February 2024
The Executive Committee (Trustees) present their Report and Accounts of the charity for the year
ended 29 February 2024. The Accounts have been prepared in accordance with the accounting
policies set out in note 1 to the Accounts and comply wth the Charty's governing document,
applicable SORP {FRS102), the Charities Act 2011 and the Charities (Accounts and Reports)
Regulations 2008.
Responslbilities of the Trustees
The Trustees are responsible for preparing the Trustees, Report and the Accounts in accordance
with applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial
statements for each accounting period, 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 Charty for that period. In
preparing those Accounts, the Trustees are required to..
select suitable policies and then applying them consistently.,
observe the methods and principles in the Charities SORP 2019
make judgements and estimates that are reasonable and prudent;
stale whether applicable accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the Accounts on tha going concern basis unless it is inappropriate to presume that the
Charity will continue in operation.
The Trustees are responsible for keeping accounting records, which disclose with reasonable
accuracy at any time the financial position of the Charity and enable it to ensure that the Accounts
comply with applicable legislation.
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 statutory responsibility of the Independent Examiner in relation to the Trustees, report is limited
to examining the report and ensuring that , on the face of the report, there are no material
inconsistencies with the figures disclosed in the financial statements.
Reference and Admlnlstratlve Detalls
Reference and administrative details are shown on page 1.
Page 2

Shri Guru Ravidass Cultural Association Darlaston
Report of the Trustees
for the year ended 29 February 2024
Structure, Goverance and Management
Shri Guru Ravidass Cultural Association Dadaston (working name of Ravidassia Communrty Centre,
Darlaston) was established on 1 December 1983 as an unincorporated association under its
constitution, which was last amended on 2 February 2009. The AsscKiation is a registered charity
Ino. 514570). The Charity Commission granted pemiission to use the name'shri Guru Ravidass
Cultural Association Darlaston. as a working name in February 2007.
The association is administered and managed by the Executive Committee, whose members are
elected at the Annual General Meeting or appointed by the Women's Committee or the Youth
Commiltee. The Executive Commfftee may appoint such sUb￿0mMItteeS as it sees frt to facilitate
the carrying out of its functions.
Under charity law, the members of the Executive Committee, being those persons having the
general control and management of the administration of the Charity, s￿ deemed to be charity
trustees.
Objectlves and activltles
Th ob'ectives of the
ssociation
To advance religion through the promotion of the teachings of Shri Guru Ravidass Ji and to
provide a place of worship according to his teachings..
To advance the education of the inhabitants of Darlaston by the promotion of the culture, language
and traditions of Shri Guru Ravidass Ji.,
To promote facilities for the benefit of the inhabrtants of Darlaston in the interest of social welfare.
activities of
ociation ar
Shri Guru Ravidass Cultural Association currently provides daiEy recitals of hymns and poems and
circulates literature on the life and teachings and philosophy of Shri Guru Ravidass Ji.
Members and their families are encouraged to pray and follow customs and traditions of
Ravidassia Gommunity and partake in specially prepared food.
Elderly people have the use of a recreation room and are provided wilh refreshments,
newspapers and journals.
How our activities deliver Public Benefrt'.-
The trustees have complied with their duty to have due regard to the guidance on public benefit
published by the Charity Commission in exercising their powers or duties.
The prayer hall and kitchen facilities are available to the public seven days a week and the seNices
of the religious priest are also available at the temple or in people's homes.
Page 3

Shri Guru Ravidass Cultural Association Darlaston
Report of the Trustees
for the year ended 29 February 2024
Achlevements and perforniance
The Management Commrttee continues seeking funding to complete the building and the fitting out
of the new Temple and Communty Centre. Covid restrictions severely affected fund raising &
donalion collection during the prior year. As the Temple has been open to visitors all year. there has
been a considerable increase in weekly donations & donations specifically towards the Building
Fund.
Flnanclal Review
The finances of the charity are under the control of the Executive Commrttee and funds may only be
applied to further the objects of the charity and for no other purpose.
Incoming Resources for the year exceeded Resources Expended by £52,326 (2023 - £68,155)
resulting in total funds at 29 February 2024 of £831,069 (2023 - £778,743).
Res•rvès Policy
Unrestricted income funds amounted to £331,437 as of 29 February 2024. These funds will for the
foreseeable future, be used to support the repayment of loans & other liabilities incurred in financing
the Temple construction and furnishment.
Wilh the expected level of annual charitable activities being funded by annual generated voluntary
income, the Executive Committee considers the present level of reserves is adequate to support the
continuation of activities for the time being and the financial position of the charity is therefore
satisfactory. It keeps the level of reserves under review on a regular basis.
Golng Concern
At the time of approving the financial stalements, the Executive Committee has a reasonable
expectation that the Charity has adequate resources to continue in operational existence for the
foreseeable future. Thus, the Executive Committee continue to adopt the going concern basis of
accounting in preparing the financial statements.
The trustees, report was approved by the Trustees.
i/
Date..
R K Mehmi
Trustee
Page 4

Shri Guru Ravldass Cultural Associatlon Darlaston
Independendent Examinerfs Report To the Trustees
for the year ended 29 February 2024
I report to the charity trustees on my examination of the accounts for the year ended 29 February
2024.
Responslbilities and basls of report
As the charitvs trustees, 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 charivs accounts carried out under section 145 of the
Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145{5)(b) of the Act.
Independent Examinerfs statement
I have completed my examination. In last yearfs accounts certain loans due wrthin one year of
£145,50Q were raised as a matter of concem because of a lack of sufficient eveidence of
infomalion relating to their repayment. These loans are included in the current yearfs accounts at a
balance of £140,500. As such it 1$ not possible for me to reach a conclusion on whether the going
concern basis of preparation remains appropriate. Therefore, based on the current level of cash
reserves and current liabilities, I must report that I have concerns about the charitvs ability lo
continue in operational existence for the foreseeable future.
I confirm that no other matters have come to my attention in connection with the examination giving
me cause to believe that in any material respect..
accounling records were not kept in respect of the charty 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 'lrue and fair, viewwhich is not a matter con8idered a8 part
of an independent examination.
I confimi that there are no other matters to which your attention should be dra￿ in this report in
order to enable a proper understanding of the accounts to be reached.
James & Co Consultants Ltd
Chartered Certified Accountants
116 Oscott School Lane
Birmingham
B44 9EN
Date:
Page 5

Shri Guru Ravidass Cultural Association Darlaston
Statement of Financial Activities
for the year ended 29 February 2024
Total
Funds
2024
Totsl
Funds
2023
Unrestricted
Funds
Restrithd
Funds
Notes
INCOMING RESOURCES
Incoming reources from genèrated funds
Vountary Income
Activites for generating fvnds
69,519
19,255
88,774
92,842
2,141
Total Incomlng Resourc
69,519
19,255
88,774
94,983
RESOURCES EXPENDED
Charitable Activities
Governa￿ Costs
4&5
32,287
4,161
32,287
4,161
20,333
6,495
Total Resources Expended
36,448
36.448
26,828
NET INCOMINGI{OUTGOING) RESOURCES
Before Transfers
Gross Transfers between funds
33.071
19,255
52,326
68,155
Not Incomlngl{Outgoing) Re8ource8
33,071
19,255
52.326
68,155
RECONCILIATION OF FUNDS
Tolal Funds brought foNiard
298,366
480,377
778,743
710,588
TOTAL FUNDS CARRIED FORWARD
331,437
499,632
831,069
778,743
The notes on page 8 - 14 fomi part of these accounts.
Page 6

Shri Guru Ravidass Cultural Assoclatlon Darlaston
Balance Sheet
as at 29 February 2024
Notes
2024
2023
Fixed assets
Tangible assets
1,197,356
1,199,757
1,197,356
1,199.757
Current assets
Cash at bank and in hand
4,106
4,106
3,614
3,614
Creditors: amounts falllng due
within one year
(242,726)
(277,646)
Net current Ilablllties
(238,620)
{274,0321
Total assets less current Ilabllltlas
958,736
925,725
Credltors: amounts falllng due
after one year
10
(127,667)
(146,982)
Total assets less current Ilabllltles
831,069
778,743
FUNDS
11
Restricted funds
Unrestricted funds
499,632
331,437
480,377
298,366
TOTAL FUNDS
831,069
778,743
The financial statements were approved by the board of Trustees and signed on its behalf by..
R Jassal- Trustee
Date..
R K Mehmi - Trustee
Page 7

Shri Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 29 February 2024
1 Accountlng policies
General Information
Shri Guru Ravidass Cultural Association is an unincorporated association under its constitution. The
principal address of the charity is given in the charity information on page 1. The natu￿ of the
charity's operations and principal activities are to provide facilities to the general public to enable
them to follow the teachings of Shri Guru Ravidas Ji.
The charity constitutes a public benefrt entty was defined by FRS102. The financial slatements
have been prepared in accordance with Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charrties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July
2014 (as amended by Updale Bulletin 1 published 2 February 2016), the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act
2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concem basis under the historical cost
convention, modified to include certain items at fair value. The financial statements are presented in
slerling which is the functional currency of the charity and rounded to the nea￿$1 pound.
The significant accounting policies applied in the preparation of these financial statements are set
out below. These policies have been consistently applied to all years presented unless othe￿iSe
Funds
Unrestricled funds are available for use at the discretion of the Executive Committee in furtherance
of general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. Th8 Cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Income recognltlon
All incoming resources sre included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled lo the income after any perfomiance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notffjied of the amounts and the settlement
date. If there are conditions attached to the donation and this requires a level of performance before
entitlement can be obtained then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the charity and it is probable that they will be
fulfilled.
No amount is included in the financial statements for volunteer time in line vitth the SORP (FRS
102). Further detail is given in the Trustees, Annual Report.
Fixed asset gifts in kind a￿ recognised when receivable and are included at fair value. They are not
deferred over the lrfe of the asset.
For legacies, entttlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to
the charty however it is not possible to measure the amount expected to be distributed. On these
occasions, the legacy 15 treated as a contingent asset and disclosed.
Page 8

Shri Guru Ravidass Cultural Associatlon Darlaston
Notes to the Accounts
for the year ended 29 February 2024
Expenditure recognitlon
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expendf(ure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings-
Expenditure on charitable activites includes all costs ￿lating to meeting the objectives of the
charity.
Govemance costs represents those items not falling into the category above.
Irrecoverable VAT is charged as an expense against the activty for which expenditure afOSO.
Donations payable to third parties are within the charitable objectives.
Flxed Asset8
Tangible fixed assets are stated at cost (or deemed co8t). Cost includes costs directly attributable to
making the asset capable of operating as intended.
Land & buildings were valued at cost.
Depreclation
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases..
Freehold property
No depreciation
Fixtures, fittings & equipment- 20% per annum on reducing balance
The gain or loss arising on the disposal of an asset is detemiined as the difference between the
sale proceeds and the carrying value of the asset, and is credited or charged to the SOFA.
Loans and borrowlnos
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate melhod, less
impaimient. If an arrangoment constitutes a finan￿ transaction it 18 measured at present value.
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the
asset's cash generating unit, is estimated and compared to the carrying amount. Where the
carrying amount exceeds its recoverable amount, an impaimient loss is recognised in profit or loss
unless the asset is carried at a revalued amount where the impaiment loss is a revaluation
decrease.
Provlsions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result
of a past event, it is probable that an outflow of economic benefits will be required in settlement and
the amount can be reliably estimated.
Page 9

Shri Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 29 February 2024
Golng Concern
The financial statements have been p￿pared on a going concern basis as the trustees believe that
no material uncertainties exist. The trustees have considered the level of funds held and the
expected level of income and expenditure for 12 months from authorising these financial
stalements. The budgeted income and expenditure is sufficient with the level of reserves for the
charity to be able to continue as a going concem.
2 Voluntary Income
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Donatlons
Weekly Donation Income
Gift aid refunds
Building Fund Donations
Donations
59,008
10,511
59,008
10,511
19.255
19,078
5,558
66,644
1,562
92,842
19,255
69,519
19,255
88.774
3 Incomlng Resourcés From Actlvltles for Generatlng Funds
Unrestrlcted
Funds
Restricted
Funds
Total
2024
Total
2023
Dtwali
Membership
2,131
10
2,141
4 Costs of Charitsble Actlvity by Fund Type
Unrestrlcted
Funds
Restricted
Funds
Totsl
2024
Total
2023
Shri Guru Ravidass Darlsaton
36.448
36,448
26,828
36,448
36,448
26,828
S Costs of Charitable Actlvlty by Actlvlty Type
Own
Activites
Total
2023
Total
2023
Donatlons
Temple & Commnunity Centre
32,236
51
32,287
20,333
32,236
51
32,287
20,333
Page 10

Shrl Guru Ravidass Cultural Assoclation Darlaston
Notes to the Accounts
for the year ended 29 February 2024
S Governance Costs
Unrestricted
Funds
Restrfcted
Funds
Total
2024
Total
2023
Accountancy
Depreciation
1,350
2,811
4,161
1,350
2.811
4,161
2,982
2,244
5,226
7 Staff costs
No salaries or wages have been paid to the members of the Executive Committee duting the year
(2023 - £nil).
8 Tanglble fixed assets
Freehold
property
Flxtures &
equlpment
Total
Cost
At 1 March 2023
Additions
Disposals
At 29 February 2024
1,185,704
410
23,541
1,209,245
410
1,186,114
23,541
1,209,655
Depreclatlon
At l March 2023
Charge for the year
On disposals
At 29 February 2024
9,488
2,811
9,488
2,811
12,299
12,299
Net book value
At 29 February 2024
1,186,114
11,242
1,197,356
At 28 February 2023
1,185,704
14,053
1,199,757
9 Creditors: amounts falllng due wlthln one year
2024
2023
Trade creditors
Accruals
Bank overdrafts
Bank Loan accounts
Loans
64,702
3,792
10,594
23,138
140.500
242,726
95,089
5,150
8,769
23,138
145,500
277,646
Page11

Shrl Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 29 February 2024
10 Creditors: amounts falling due after more than one year
Bank Loan account
2024
2023
127,667
127,667
146,982
146,982
11 Income Funds
At
0110312023
Incomlng
Resources
Outgolng
Resources
At
2910212024
Unrestricited funds
General fLsnd
298,366
69,519
{36,448)
331,437
Restrlcted funds
Building Fund
480,377
19,255
499,632
Total funds
778.743
88,774
36,448
831,069
Page 12

Shri Guru Ravidass Cultural Assoclation Darlaston
Detailed Tradlng and Profit and Loss Account
for the year ended 29 February 2024
Incomin
Resources
2024
2023
Vountary Income
Weekly Donation Income
Gift aid refunds
Building Fund Donations
Donations
59,008
10,511
19.255
19,078
5,558
66,644
1,562
88,774
92,842
Activltles For Generating Funds
Diwali
2,131
Other Income
Memberships
10
Total Incoming Resources
88,774
94,983
Resources Ex
ended
Charltable Actlvltles
Room hire
Rates & Water
Heat & Light
Insurance
Repairs and maintenance
Bank charges
Bank interest
Bank loan interest
Donations
Sundry expenses
300
201
15,723
1,700
1,217
421
1,324
11,033
51
317
500
392
8,048
1,194
436
380
489
8,343
306
245
32,287
20.333
Goverance Costs
Accounlancy
Depreciation
1.350
2.811
2,982
3,513
4,161
6,495
Total Resources Expended
36,448
26,828
Net {deficit)I surplus for the year
52,326
68.155
Page 13