Shri Guru Ravidass Cultural Association Darlaston
Trustees's Annual Report and Accounts
28 February 2025
Charity No. 514570

Shri Guru Ravidass Cultural Association Darfaston
Contents
Page
Charlty information
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activibes
Balance sheet
Notes to the accounts

Shri Guru Ravidass Cultural Association Darfaston
Reference and Administrative Inforniation
Trustees
(Executive Committee)
RK Mehmi
Jarnail Singh
Rajesh Jassal
Registernd Charity numbor 514570
Registernd office
37-38 Pinfold Street
Darlsaton
West Midlands
WS10 7TF
Independent Examiner
James & Co Consultants Ltd
Chartered Certified Accountants
116 Oscott School Lane
Binningham
844 9EN
Bankers
Lloyds Bank
PO Box 46
The Bridge
Walasll
West Midlands
Pag8 1

Shri Guru Ravidass Cultural Association Darfaston
Report of the Trustees
for the year ended 28 February 2025
The Executive Commfftee (frustees) present their Report and Accounts of the charity for the year
end&d 28 February 2025. The Accounts have been prepared in accordance the accounting
policies set out in note 1 to the Accounts and comply with the Charity's goveming document,
applicable SORP (FRS102), the Chatities Act 2011 and the CharTti'es (Accounts and Reports)
Regulations 2008.
Responsibililies of th• Trustees
Th8 Trustees are responsible for preparing the Trustees, Report and the Accounts in accordance
with applicable law and United lfjngdom Accounting Standards (United Kingdom Generalty Accepted
Accounting Practtce).
The law applicable to charities in England & Wales requires the trustees to prepare financial
ststements for each accounting period, which give a true and fair view of the state of affairs of the
Charty and of the incoming resources and application of resources of the Charity for that period. In
preparing those Accounts, the Trustees are required to:
' select suitable policies 8nd then apptying them cx)nsistenty;
observe the methods and principles in the Charities SORP 2019
make judgements and estimates that are reasonable and prudent;
' state vthether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements:
prepare the Accounts on the going concern basis unless rt is inappropriate to presume that th8
Charity wlll conlinue in operalton.
The Trustees are responsible for keeplng accounting records, which disclose with reasonable
accuracy at any tlme the financial position of the Charity and enable kl to ensure that the Accounts
comply with applcable legislation.
They are also responsible for safeguarding the Assets of the Charlty arKI hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The statutory responsibillty of the IndeperKlent Examiner in relation to th8 Trustses, r8POrt 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 Administrative Detalls
Reference and administrative details are sh(wn on p8ge 1.
Page 2

Shrl Guru Ravidass Cuftural Association Darlaston
Report of the Trustees
for the year ended 28 February 2025
Structure, Goverance and Managemeirt
Shri Guru Ravidass Cultural Association Darlaston (working name of Ravidassia Communty Centre,
Darlaston) was established on 1 December 1983 as an unincorporated associakn'on under rts
constitution, which was last amended on 2 February 2009. The Assoctation is a registered charity
(no. 514570). The Charity Commission granted permission to use the narne °Shri Guru Ravidass
Cultural Association Darlaston. as a working name in February 2007.
The association is administered and managed by the Executive CommFttee, whose members are
elected at the Annual General Meeting or appointed by the Women's Committee or the Youth
Committee. The Executive Commrttee may appoint such Su￿0mmIttee$ as it sees fit to facilttat8
the carrying out of its functs'ons.
Under charity law, the members of the Executive Committee, being those persons having the
general control and management of the administration of the Charity, are deemed to be tharrty
trustees.
Objectives and activities
eob
ectlv
. To advanc6 religion through the promotion of the tsachings of Shri Guru Ravidass Ji and to
provide a place of worship according lo his teachings:
. To advance the education of the inhabitants of Darlaston by Ihe promotion of the culture, kgnguage
and traditions of Shri Guru Ravidass Ji;
To promote facilits'es for the benefit of the inhamants of Darlaston In the Interest of social welfare.
•Ji
. Shri Guru Ravidass Cultural Association currently provid6s daily r8Citals of hymns and FN)ems 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
Ravidassi8 community and partake in specially prepared food.
Elderly people have the use of a recreation room and are provided Imth refreshments.
nev￿paperS and joumals.
How our activities delNer Public Benefft:_
The trustees have complied with their duty to have due regard to the guidance on public benefft
published by the Charity Commission in exercising their power5 or dulles.
The prayer hall and kitchen facilÉties are available to the pUb￿C seven days a week and the services
of the religious priest are also available at the temple or in people's homes.
Page 3

Shri Guru Ravidass Cuttural Association Darlaston
Report of the Trustees
for the year ended 28 February 2025
Achievements and perfomiance
The Management Committee continues seeking funding to comp18te the buikling and the fitting out
of the new Temple and Community Centre. The Temple has been open to visrtors all year and so
there has been a considerable increase in weekly donations.
Financial Review
The finances of the charity are under the control of the Exectslive Committee and funds may only be
applied to further the objects of the chanty and for no other purpose.
Incoming Resources for the year exceeded Resources Expended by £77,354 (2024 - £52,326)
resuttlng in total funds at 28 February 2025 of £908,428 Q024 - £831,069>.
R8s•rves Policy
Unrestricted income funds amounted to £391,866 as of 28 February 2025. These funds will for the
foreseeable future, be used to support the repayment of loans & other liabilities incurred in financing
the Temple construction 8nd furnishrnent.
With 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 posttion of the charity is therefore
satisfactory. It keeps the level of reserves under review on a regular basis.
Going Con¢ern
At the time of approvlng the financial statements, the Executive Commrttee has a reasonabl8
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 concem basis of
accounting in preparing the financial statements.
The trustees. report was approved by the Trustees.
ate:
R K Mehmi
/]- IL?a
Trustee
Page 4

Shri Guru Ravidass Cultural Association Darlaston
Independendent Examineffs Report To the Trustees
for the year ended 28 February 2025
I report to the charity trustees on my examination of the accounts for the year ended 28 February
2025.
Responslbilities and basis of report
As the charitys trustees, you are responsible for the preparats'on of the accounts in accordance knith
the requirements of the Charikn'es Act 2011 (Ihe Ad?.
I report in respect of my examination of the charity's 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 Examlnerfs statsment
In last yeafs accounts certain loans due within one year of £140.500 were raised as 8 matter of
concern because of a lack of sufficient evidence of info￿natIon relating to their repayrnent. These
loans are included in the current yearfs accounts at a balance of £127,000. These loans are
provlded to the charity by members of the congregation and businesses owned by the members in
order to facilitate the temple construction. The trustees are confident that as the charitys income
rises it will be able to repay these loans in due course as they are supported by the congregation.
Th8 charity has been successfulty paying down its bank loans during the year.
I confirm that no other matters have come to my attention in connectlon %Mth the examlnation givlng
me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Act;
or
2 the accounts do not accord wrth those records: or
3 the accounts do not comply the applicable requirements conceming the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requlrement that the accounts give a Irue and tsir, view which is not a matter considered as part
of an independent examination.
I confirm that there are no other mattetS to which your attention should be drawn 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 Cuftural Association Darlaston
Statement of Financial Actlvlties
for the year ended 28 February 2025
Total
Funds
2025
Total
Fundg
2024
Unrestrlcted
Funds
Restricted
Funds
Notes
INCOMING RESOURCES
Incomlng reources from generated funds
Vountary Income
Actwites for generating funds
104.345
1.770
16,925
121,270
1.770
88.774
Totsl Incomlng Resources
1(E 115
RESOURCES EXPENDED
Charitable Activities
Governace Costs
4&5
40,030
5,6
40.030
5,658
32,287
4,161
Total Resources Expended
45,686
45,686
36,448
NET INCOMINGI(OUTGOING) RESOURCES
Before Tran8fer8
Gross Transfers tetsveen funds
60,429
16,925
Tl,354
52,326
Net Incomlngl{Outgolng) Resources
60.429
16.925
77,354
52,326
RECONCILIATION OF FUNDS
Total Funds brought fowdrd
331,437
499,632
831,C69
831,069
TOTAL FUNOS CARRIED FORWARD
391,8
516,557
908,423
883,395
The notes on page 8 - 14 form part of these xcounts.
Page 6

Shri Guru Ravidass Cultural Association Dartaston
Balance Sheet
as at 28 February 2025
Notes
2025
2024
Fixed assets
Tangible assets
1.209.188
1,197,356
1,209,188
1,197,356
Current assets
Cash at bank and in hand
3,100
3,100
4,106
4,106
Creditors: amounts falling due
within one year
(199,954)
(242,726)
Net current liabilitles
(196.&54)
(238,620)
Total assets less current Ilabllitiès
1,012,334
958,736
Credltors: amounts falllng due
after one year
10
(103,911)
(127,667)
Total assets less current liabilities
908,423
831,069
FUNDS
11
Restricted funds
Unrestricted funds
516,S57
391,866
499,632
331.437
TOTAL FUNDS
908,423
831,069
The financial statements were approved by the board of Trustees and signed on its behalf by:
R Jassal-
Date..
R K Mehmi - Truste
Page 7

Shri Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 28 February 2025
1 Accounting policios
General inforniation
Shri Guru Ravidass Cultural Association is an unincorporated association under tts constitution. The
principal address of the charity is given in the chaiity information on page 1. The nature of the
charitys 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 benefft enb'ty was defined by FRS102. The financial statsments
have been prepared In accordance vnth Accounting and Reporting by Ch81itFes: Statement of
Recommended Practice applicable to chariti'es preparing their accounts in accordance with the
Financial Reporting Standard appliCat￿e in the UK and Repubhc of Ireland published on 16 July
2014 (as amended by Update 8ulleb'n 1 published 2 February 2016), the Financial Reporting
standard applicable in the Unrted Kingdom and Republlc of Ireland (FRS 102), the Charities Act
2011 and UK Generally Acceptsd Practice as it applies from l January 2015.
The finanaal statements are prepared on a going concem basis ufKler the historical cost
convention, modified to include certaln items at fair value. The financial statements are presented In
sterling which is the function81 currency of the charity and rounded to th6 nearest pound.
The significant accounting policies applied in the preparation of these finanual ststements are set
out below. These policles hav8 been consistentty applied to all years presented unless otheThvlse
Funds
Unrestricted funds are available for use at the discre*'on of the Executive Committee in furtherance
of g8neral objectives of the chanty and which have not been designated for other purposes.
Restricted funds are funds wthich are to be used in accordance bmth specific restrictions Imposed by
donors or whlch have been raised by the charity for particular purposes. The 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 recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any perforynance conditions have been met, the amount can be
measured reliabty and it is probable that the income will be received.
For donations to be recognised the charity hill have been notified of the amounts and the settlement
date. If there are conditions attached to the donation and this requires a level of perfo￿nanCe before
entitlement can be otrtained then income is deferred until those conditions are ftjlly 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 with the SORP (FRS
102). Further detail is gNen in the Trustees, Annual RepotL
Fixed asset gifts In kind are recognFsed when receivable and are included at fair value. They are not
deferred over the life of the asset.
For legactes, entitlement is the earlier of the chanty being nolified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legaaes WFII be notified to
the charity however it is not possible to measure the amount expected to be distributed. On these
occasions, the legacy is treated as a contingent asset and disdosed.
Page 8

Shri Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 28 February 2025
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parlies, it is probable that the settlernent will be
required and the amount of the obligation can be measured reliabty. It is categorised under the
following headings:
Expenditure on charitable activites includes all costs relating to meet'ng the objeclTves of the
charity.
- Governance costs represents those items not falling into the ￿tegOry above.
Irrecoverable VAT is charged as an expense against the aclivity for which expenditure arose.
Donations payable to third parties are within the charitable objectives.
Fixed Assets
Tangible fjxed assets are stated at cost (or deemed cost). Cost includes costs directty attributable to
making the asset capable of operatlng as intended.
Land & bulldlngs were valued at cost.
Depre¢iatlon
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 propety
- No depreciat'on
Fixtures, fittings & equipment- 20% per annum on reducing balanc8
The gain or loss arising on the disposal of an asset is detennined as the difference be￿08n the
sale proceeds and the carrylng value of the asset, and is credited or charged to the SOFA.
Loans and borrowings
Loans and borrowings are Initially recognlsed at the transaction price including transaction costs.
Subsequently, they are m8asured at amortised Cost using the effective interest rate method, less
impairment. If an arrangement ¢onstitut6s a finance transaction it is measured al present value.
Impaimwnt
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
a5S8t's cash generakn'ng unit, is estimated and compared to the carrying amount. Where the
carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss
unless the asset is carried at a revalued amount where the impainnent loss is a revaluation
decrease.
Provisions
Provisions are recognised when the chaiity has an obligation at the balance sheet date as a result
of a past event. it is probable that an oufflow of economic benefits will be required in settlement and
the amount can be reliably estirnated.
Pa9e 9

Shri Guru Ravidass Cultural Association Darlaston
Notes to the Accounts
for the year ended 28 February 202S
Going Concern
The fjnanaal statements have been prepared 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
expect8d level of income and expenditure for 12 months from authorising these financial
statements. The budgeted income and expenditure is sufficient with the18vel of reseNes for the
charity to be able to conts'nu8 as a going concem.
2 Voluntary Income
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Donations
Weekty Donation Income
Gift aid refunds
Building Fund Donatior
91,965
12.380
91,965
12.380
16,925
59,008
10,511
19,255
16,925
121270
3 Incoming Resources From Aclivities for Generating Funds
Unwestrict•d
Funds
Restrictod
Funds
Totsi
2025
Total
2024
Dlwall
Membershlp
1.770
1,770
1.770
1,770
4 Costs of Charitable ActNty by Fund Type
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Shri Guru Ravidass Darlsaton
45,686
45.686
36,448
45,686
45,686
36,448
5 Costs of Charitable Activity by Activity Type
Own
Activites
Total
2025
Total
2024
Donatlons
Temple & Commnunty Centre
35.394
4,636
40,030
32,287
35,394
4,636
40,030
32,287
Page 10

Shri Guru Ravidass Cultural Association Darfaston
Notes to the Accounts
for the year ended 28 February 2025
5 Governance Costs
Unrestrictsd
Funds
Restricted
Funds
Total
2025
Totsl
2024
Accountancy
Depreciation
3.408
2,248
5,656
3.408
2,248
5,656
1.350
2,811
4,161
7 staff costs
No salaries or wages have been paid to the members of the Executive Committee during the year
(2024 - £nil).
8 Tanglbl• flxed assets
Freehold
property
Fixtures &
equipment
Total
Cost
At 1 March 2024
Additions
Dlsposals
At 28 February 2025
1,186,114
14.080
23,541
1.209,655
14,080
1,200,194
23,541
1,223,735
Oepreclation
At 1 March 2024
Charge for the year
On disposals
At 28 February 2025
12,299
2,248
12,299
2,248
14,547
14,547
Net book value
At 28 February 2025
1,200,194
8,994
1.209,188
At 29 February 2024
1,186,114
11,242
1.197,356
9 Creditors: amounts falllng due within one year
2026
2024
Trade creditors
Accruals
Bank overdrats
Bank Loan accounts
Loans
44,152
2,700
2,964
23,138
127,000
199,954
84.702
3,792
10,594
23,138
140,500
242,726
Page11

Shri Guru Ravidass Cultural Association Darfaston
Notes to the Accounts
for the year ended 28 February 2025
10 Creditors: amounts falling due after more than one year
Bank Loan account
2025
2024
103,911
103,911
127.667
127,667
11 Income Funds
At
0110312024
Incoming
Resources
Outgoing
Resources
At
2810W2025
Unrestricited funds
General fund
331,437
106,115
(45,886)
391,866
Restricted funds
Building Fund
499,632
16.925
516,557
Total funds
831.069
908 423
Page 12

Shri Guru Ravidass Cultural Association Dartaston
Detailed Trading and Profrt and Loss Account
for the year ended 28 February 2025
Incomin
Resources
2025
2024
Vountary Income
Weekty Donab'on Income
Gift aid refunds
Building Fund Donations
91.965
12,380
16,925
59,008
10,511
19,255
121.270
88,774
Activities For Generating Funds
Diwali
1,770
other Income
Memberships
Totsl Incomlng Resources
123.040
88,774
Resources Ex
ende
Charitsble Activitles
Roorn hire
Rates & Water
Heat & Light
Insurance
Repairs and maintenance
Bank charges
Bank interest
Bank loan interest
Donats'ons
Training
Sundry expenses
300
201
15.723
1,700
1.217
421
1,324
11,033
51
2,306
17.502
1.793
1,783
447
813
9,837
4,836
350
563
317
40.030
32,287
Goverance Costs
Accountancy
Depreciation
3,408
2248
1,350
2,811
5,656
4,161
Total Resources Expended
45,686
36,448
Net (deficit)I surplus for the year
77,354
52.326
Page 13