INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
REGISTERED CHARITY NUMBER . 1040167
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page5
Index
Tru8tees Annual Report
Independent Examiners Report
Statement of Fir7ancial Activities
Balance Sheet
stalement of Cash Flows
8-13
Notes lo the Accounts
(For Management Purposes Only)
Detailed Income and Expenditure Account
14

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
Report of the trustees for the year ended 31. March 2025
The trustees present thelr annual report and flnanclal statements of the charlty for the year ended 31 ts1
March 2025. The flnanclal statements have been prepared in accordance wllh the accountlng pollcles
set oul In note 1 to the accounts and comply wllh the charlly's Irust deed, the Charltles Act 2011 and
Accountlng and Reporllng by Charities,. Statement of Recommended Pracllce appllcable lo charltlos
preparlng thelr accounts In gccordance wlth the Flnanclal Repordng Standard Appllcable In the UK
and Republlc of Ireland published (FRS 102) (effBclive1 January 2019).
Reference and admlnlstratlve Informatlon
Charity Name.. Indlan Senlor Cltlzen's Centre (Manchester)
Charily Number: 1040167
Trustees
Chalr
Vlce Chalr
Gen. Secretary
Treasurer
Commllte8 Members
Mr Hasmukh Patel
Mr Suresh Pat81
Mrs Chhaya Kananl
Mr Niranlan Bhall
Mrs Mrudula Ghelanl
Mrs Ramlla Solankl
Mrs Usha Nanda
Admlnlstrator
Mrs Bhartl Hlndocha
Prlnclpal Office
Indian Senior Citizen's Centre
16-18 Whalley Road
Manchester
M16 8AB
Independent Examlneys
Hilton Jones Ltd
Holllnwood Buslness Centre
Albert Stregt
Oldham OL8 3QL
Bankers
Barclays Bank plc
P,0. Box 357
51 Moslay Stre6t
Manchester
M60 1AU
Structurei governance and management
Th8 Charilyls a regl8tered charlly under a conslllulSon dated 20th May 1993 and subsequently
updated, on 161h November 2009.
Appolntment of trustees
New trustees ar6 at lh6 Annual G6neral Meetlng. Notlce Is glven to all members 21 days beforg the
meetlng.
The trustees should comprlse between 7 and 10 members wllh a mlnlmum of 2 Iruslees
being women.
The elected member8 nomlnate the officers.

INDIAN SENIOR CITIZEN'S CENTRE {MANCHESTERI
The trustees nomlnate onè Honorary President who wlll sGN8 for up to 2 years from
amongst former trustee offlcers and may co-opt not more than 3 co-opts where 3peclflG
8klll Is requlred to develop the centre and who shall be full members of the cenlre.
All the elected memb8r8 wlll automatlcally retlre after 2 years, but shall be ellglb18 for r8-
electlon or belng co-opted.
Truste8 Inductlon and tralnlng
New trustees undergo a period of induction for on8 week and get skllls tralnlng relèvant to
th&m.
Objectlv68 and actlvltles
"We alm to enhance the quality of Ilf8 and enable Independent Ilvlng of th& Indlan Elderly by
provldlng seNlces In support of thelr soclal, medlcal and welfare needs.,
To promote the relief of elderly people, in partlcular Ihe elderly Indlans, In any manner
deemed by law to be charltable within the Clty of Manchester and surroundlng areas wlth
whlch tho Centre is contracted.
To provlde provlsions to meet baslc and culturally sensltlve needs of the elderly Ilvlng in the
bove mentloned areas.
To ralse awareness of the speciflo needs of the elderly In order to strenathen Ilnkages and
support systems wlth the voluntary and statutory sector.
To better utilise and develop under-used community facllllles and buildings In both slatutory
and voluntary sectors for usè by elderly In thè abov8 mentloned areas.
To provlde culturally sensltlve day resource services, Includlng a luncheon club, recreatlonal
facllllles Includlng customary food, soclal acllvities, entertalnment, gamès, outlngs. vlslts and
prevenlatlve health care and rehabili18tion facililles i.e. physiotherapy, occupatlonal therapy,
chiropody, ex6rclse classes and Indlan dancing classes.
To provide a platfomi for the development of mutual self-help. which in turn enÈureB a better
quality of life and soclal care for the independent living of the elderly.
To Ilaise with statutory and non-8latutory sectors on plannlng, 8doption and implementation of
effective pollcles.
To affiliatg to the Nallonal Federation of Communlty Assoclations and lo other organlsatlons
wlth slmllar charltable oblecls.
A ravlèw of our achlevements and perfoymance: How our actlvltles dellvered publlc
beneflt:
Th8 majority of our members are old ao6 pensloners with some sort of dlsabllltyl hèalth problems.
However we are continuing wlth current indoor activities like art work, music, 8ingina, card games,
exerclse etc. Durlng the year 2-3 days outdoor trips are popular with our members.
Flnanclal révlow
In the year lo 31 st March 2025 the charity had a total income of £68,59512024 £64,051) and tolal
6xpendlture of £132.859 (2024,. £136,883). This resulted In a net deflclt for the year of £64,264 (2024,.
deflclt £72,832) which was funded from our reserves. At the end of the Ilnancial year re8trlcted
reserves stood at £81,331 of whlch £79.667 related lo part of the book valu6 of the bulldlna. Al 3181
March 2025 £300,000 was held on flxed term deposlts malurlng In March 2026.
Invostment powers and poll¢y
It Is our aim that monlos not required for day to day running cost8 are held In Interest bearing flxed
term deposlts.

INDIAN SENIOR CITIZEN'S CENTRE IMANCHESTERI
Reservos pollcy and golng concern
The balance held In unrestricted reserv&s at 31sI March 2025 was £667,903 01 whlch £655,278 are
free reserves, after allowing for funds tied up In tsngible fixed assets.
The trustees alm lo malnt8in free reserves In unrestricted funds al 8 level whlch equates to
approxlmat8ly 24 months of unrestrlcled charitabl8 éxpendltur8. The trustees conslder that Ihls level
will provlde sufflclont funds to respond lo appllcatlons for grants and ensure Ihat support and
governgnce cogts aro covered.
The Trustees conslder. having regard to tha cash deposils and budget for the next twelve months,
that the charity Is a golng concern.
Rlsk manag¢ment
The trustees have conducted a revlew of the malor rlsks to whlch the charlty Is exposed and systems
have been establlshed to mltlgate those risks.
Plans for Future Perlods:
The Management committee Is very concerned at the deficits that have occurred In the last few years.
The Management Commltlee has discussed the fin8nclal situation and 18 looking for ways lo ggn8rate
Income by hldng out the vgnue etc..
Trustees r85ponslbllltles In relatlon lo the flnanclal statements
The eharlty trust6es are respon51ble for preparlng a trustees, annual report and flnanclal stalements In
ccordanc6 wllh applicabl& law and Unlled Klngdorn Accountlng Standards (United Kingdom
Generally Ac¢epted Accountlng Practlce).
The law Applicable to charities in Eng18nd and Wales requires Ihe charity Irustees lo prepar8 flnanclal
statements for each year which glve a true and fair vlew of the slate of affairs of the charlty and of the
Incoming resources 8nd application of resoure8s, of tho charlty for that perlod. In preparlng the
flnanclal statements, th6 trustees aro requlred to:
Select sultable accounllng princlples and then apply them conslstenlly.,
Observe the methods and princlples In the applicable Charilles SORP.,
Makeludgments and estlmates th81 are reasonable and prudent.
State whether appllcable accounllng standards have been followed, subject to any materlal
departures that must be dlsclosed and explalned In the Ilnanclal stalements;
Prepare Ihe financlal statements on a golng concern basls unless it Is approprlat61o presume
that the charlty wlll continuo In busln88s.
The trustees are responslble for keeplng proper accounting records that dlsclose wlth reasonablg
accuracy al 8ny time the financial position of the charily and to enable them to ensure that Ihe
financial statements comply with the Charlties Act 2011, thg applicablg Charities (Accounts and
Reports) Regulallons, and the provlslon of the Trust deed, They are also responslble for safeguardlng
Ihe assets of the charlty and taklng reasonable steps for the prev8ntlon and detectlon of fraud and
other Irregularltles.
Approved by the Irustees on 111h December 2025 and slgned on Ih8lr behalf by:
Mr Hasmukh Patel Chalr of Trusloes

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTKR)
REGISTERED CHARITY NO. 1040167
T i'eport on the accounts of the chai'ity, foi. the Yeai. Ended 31 sl March 2025 which are set out
on pages S to 13.
Respective Responsibilities of Trustees and Examiner
The charity's trustees are i'esponsible foi. tlie pi'epai'ation of the accounts. The chai'ity tiust¢es
considei. that an audit is not i-equii'ed foi. this yeai- und¢i' section 144(2) of the Chai'ities Act
2011 (the 201 l Act) and that an independent examination is needed. The charity is prepaiing
acciued accounts and I am qualified to undei'lake the examination by being a qualified
membey of the Association of Chai'tei'ed Cettified Accounts.
It is my responsibility to..
Examine the accounts under section 145 of the 201 l Act:
Follow the pi'ocedui'es laid down in tlie geiieral Dii-ections given by the Charity
Commissioii under section 145(5)(b) of the 201 l Act. aiid
To state whetlier paiticular matters have come to iny attention. p
Basls of Independent Examiners Report
My exainination was carried out in accordance with the General Directions given by the
Chai'ity Commission. An examination includes a review of the accoiinting recoi'ds kept by the
charity and a compai'ison of the accounts presented with those i-ecoi'ds. It also includes
considei'ation of any unusual iteins or disclosui-eb in tlie accoiints, and seeking explanations
from you as trustees concerning any such Inattci-s. Th¢ procedui-es iindcrlaken do not provide
all thc evidence thilt would be reqllll'ed in an aiidit, and consequently no opinion is given as to
whether the accounts pi'esent a tiue and fair view" and the repoi't is limited to tliose mattel-s
set out below.
Independent Examiner's Statement
In connection with my ex(Imination, no matter has come to my attention:
(l) whicli gives me rcasonablc cause to believe th(It in any matei'ial respect the requii-ements:
to keep accounting i'ecoi'ds have in accoi'dance with section 130 of the 2011 Act. and
to prepar¢ accounts which accoi'd with the accounting i'ecoi-ds and to comply with the
accounting i-equiremcnts of tlie 201 I Act, have not b¢¢n inet.. or
(2) to which, in my opinioii, attention should be di'awn in order to enable a proper
undei'standing of the accounts to be reached.
Signed..
.Tames M Hiltoii-joiies FCCA
th
Date.. I l D¢ceinber 2025
Hiltoii Joiies Ltd
Holliiiwood Business Ceiitre
Albeit Street
Oldham
OL8 3QL

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Unrestrlcted Restrlctad
Funds
Funds
Total
Funds
2025
Total
Funds
2024
INCOME FROM,,
Donations & Legacle8
Charitabl8 Income
Income from Tradlng Acllvllles
Bank Interest
Olhgr Incomg
TOTAL
(21
(3)
141
9,942
30.645
9,680
3,260
305
53,832
9,942
45.408
9,680
3,260
305
68,595
10.755
41,603
7,398
4,050
245
64,051
14,763
14,763
EXPENDITURE ON:
Charltablè Actlvltles
151
1114,839) 118,0201 (132,859) 1136,8831
114,839
18.020
132,859
136,883
TOTAL
NET INCOME (EXPENDITURE}
TRANSFER BETWEEN FUNDS
(61,007)
13,257)
164,264) (72,832)
112)
RECONCILIATION OF FUNDS
Total Funds Brought Forward
728,910
84,588
813,498 886,330
Total Funds Carrfed Fo￿ard
{d3)
667,903
81,331
749,234 813.498
Th& statemenl of financlal acllvllles Includes all galns and losses In the year. All Incomlng
resources and resources expended derlve from contlnulng actlvilles.
The notes on pages 8 10 13 fortn part of th8$9 accounts.

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
BALANCE SHEET A8 AT 31 MARCH 2026
2026
2024
Notes
FIXED A88ETS
Tangible Fixed Assets
(91
93,956
100,053
CURRENT A88ETS
Debtors
Bank Deposits
Cash at Bank and in Hand
1101
5,669
300.000
352,400
5,040
100,000
610,523
658,069
715,563
LIABILITIES:
Amounts falling due
within on& year
{11}
655,278
713,445
NET CURRENT ASSETS
749.234
813.498
ACCUMULATED FUND8
R&stricted
Unrgslricted
112}
112)
81,331
667 903
749 234
84,588
728 910
813 498
Approved and signed on behall of the Trustees Management Committee
Chair
Mr Hasmukh Palel
rgasurer
Mr Nlr4njan Bhall
Dat8:
The notes on pages 8 to 13 form part of Ihgse accounts.

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2025
Reconclllatlon of net movement In funds to net cash flow from operating activities
2025
2024
Net movement in funds
Add back depreciation
Deduct investment income
Decreasellincreasel in debtors
Incre8selldecreasel in creditors
164,264)
6,097
{3,2601
16291
673
172.832)
14.098
14.0501
5.273
11431
Net cash used In operating actlvltles
61.383)
157,654)
Cash flows from investment actlvitles:
Interest
Purchase of fixed assets
Net cash provided by investlng activitles
3.260
4.050
3,260
4,050
Increaselldecrease) in cash and cash equivalen15 during
the year
{58.1231
153.604)
Cash and cash equivalents brought forward
710.523
764,127
Cash and cash equlvalents carried forward
652,400
710,523

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
lal Basis of preparation and assessment of golng concern
The accounts (financial slatemenls} have been prepared under the historical cost conventlon with
items recognised al cost or transaction value unless otherwise slated in the relevant notes to these
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. A￿oUntIng and Reporting by Charities preparing their accounts in
accordance wlth the Financlal Reporting Standard applicable in the UK and Republic of Ireland
IFRS 7021 issued January 2019 and the Financial Reporting Standard applicable in the United
Klngdom and Republic of Ireland IFRS 1021 and the Charllles Act 2011.
The charity conslilules a pvblic benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability lo continue
as a going concern.
Ibl Funds structure
Restricted funds are funds which are lo be used in accordance with 5peclfic restrictions Imposed by
the donor or trust deed. There are 2 reslricled funds al the year end.
Unrestricted income funds comprise those funds whlch the Iruslees are free lo use for any puipose in
furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees.
at their dlscrelion have created a fund for a specific purpose.
Further details of each fund are disclosed in note 12.
Icl Income recognition
All income is recognised once the charity has entillemenl to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has boen notified in writing of both the amount and
selllement date. In the event that a donation is subject lo conditions that requirè a level of perfolmance
before the charity is enlilled lo the funds, the income is deferred and not recognised until either those
conditions are fully mel, or the fulfilment of those condilions is wholly within Ihe control of the
eharily and il 15 probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit 15 included when receivable and the amount can be measured
reliably by the charity; this is normally upon notification of the Interest paid or payable by the bank.
Idl Expendlture Recognition
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation
commilling the charity to that expenditure. it is probable that settlement will be required and the
amount of the obligatlon can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned lo the applicable expenditure headings. For more
information on this attribution refer to note If) below.
le) Irrecoverable VAT
Irrecoverable VAT 15 charged agalnsl the expendlture heading for whlch It was incurred.
(fl Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs Involving the public accountability of the charity and ils compliance ￿th
regulation and good practice. These costs include costs related to independent examination and legal
fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charilable activities have been apportioned based on
Staff lime and facilities used in each aclivily.
The allocation of support and governance costs is analysed in note 6.
{gl Charltablp Activities
Costs of charitable activities include governance costs and an apportionment of support costs as
shown in Note 5.

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
{hl Tangible flxed assets and depreclatlon
Fixed assets are included in the accounts at nel book value. Additions of a single item or a group
of similar assets ex￿edIng £500, are capilalised at cost (valuation for donated assets).
Depreciation is provided to write off the cost less the estimated residual value of tangible fixed
assets over their eslimaled useful lives as follows'.-
Buildings
20/0 on cost
Building Improvements
1 OOA on cost
Vehicles
25Vo on cost
Computers
25¥0 on cost
Furniture & Equipment
25¥0 on cost
The charity, being a public benefit enlily. does not consider that it holds the buildings as an
inveslm8nt. The building was purchased using a grant from the National Lollerios Charity Board
{Communily Fund) and is slated at cost less depreciation.
111 Taxatlon
The organisation is exempt from income lax by reason of its charitable status. Income lax
suffered on investment income is reclaimed in full. The Charity is not currently registered for VAT.
lil Pensions
The charity contributes lo a defined contribution pension scheme. The charity has no
liability beyond making its contributions and paying 8cross the deductions for the employee's
contributions.
Ik) Contlngent Ilabllities
A conlingenl liability is Identified and disclosed for those transactions resulting from a possible
obligation which will only be confirmed by the occurrence of one or more Ijncertain future events not
wholly wllhin the trustees, control.
{11 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of arby trade discounts due.
Im) Creditors and Provlsions
Creditors and provisions are recognised where the chaiily has a present obligation resuliing from a past
event that will probably result in the transfer of the funds lo a third party and the amount due lo settle
the obligation can be measured of eslimaled reliably. Creditors and provisions are normally recognised al
their setllem8nl amount afler allowing foi any trade discounts due.
Unrèstrlcted Rèstricted
Funds
Funds
Unrestricted
Funds
2 DONATIONS & LEGACIES
Restrictèd
Funds
2025
2024
Donations
Gift Aid
8.718
1,224
9.942
8.718
1,224
9.942
7,315
1,569
8,884
1,871
9,186
1.569
10,755
1,871
3 INCOME FROM CHARITABLE ACTIVITIES
Unr85tricted Restricted
Funds
Funds
Unreslrieted Restricted
Funds
Funds
2025
2024
Bury MBC
NHS Manchester CCG
Members Meals
Members Holidays & Trips
Membership
Members Transport Sorvice
1,500
11.032
1,500
11,032
18,589
2.225
3,221
5,036
41,603
11.098
11.098
22,129
3,665
4,345
4,171
45.408
22,129
18,589
3,665
2.225
4.345
4,171
30.645
3,221
5,036
26,846
14,763
14,757

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER}
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
4 INCOME FROM TRADING ACTIVITIES
Unrestricted Restrlcted
Funds
Funds
Unrestricted Restricted
Funds
Funds
2025
2024
Room Hire
9.680
9,680
9,680
9,680
7,398
7,398
7,398
7,398
CHARITABLE
S ACTIVITIES
Unrestrlcted Restrlcted
Funds
Funds
Unrestricled Reslricted
Funds
Funds
2025
2024
Employment Costs
Freelance & Se55ional Work
Staff Training
D8S Checks
Volunteer Expenses
Meals & Food
32,963
5,817
38,780
31,869
2,026
76
46
2,777
357
61
34,646
2,383
137
54
204
36
240
23,278
23,278
21,509
683
22,192
Physiotherapy,
Chiropody, Exerclse
Classes elc
Travel & Transport
Vehicle Costs
Members Holidays & Trips
Celebration & Events
Support Costs
Governance Costs
2,848
198
12,955
502
35
2,286
2,878
307
5,978
181
18,020
3,350
233
15,241
2,878
2,048
44,997
1,814
132,859
2.529
205
6,594
446
2.975
36
241
1.164
7,758
1.795
1,795
382
2,547
11.743
60,060
210
2,095
19,662 136.883
1,741
39.019
1,633
114.839
2,165
48,317
1,886
117.221
ALLOCATION OF GOVERNANCE AND
SUPPORT COSTS
tsenerai
Support Governance
(ieneral
Support Govemance
2025
2024
Employment Costs
Premises Cosls
Website
Legal Fees
Repairs & Maintenance
Printing. Stationery & Post
Insurance
Television, Telephone & Internet
Depreciation
Sundries
Software Costs
Bank Charges
Accountancy & Payroll
10,970
13,812
919
2,234
5.544
529
2.715
1.533
6,097
610
566
11.536
13,812
919
2,234
5,544
529
2.715
7.533
6,097
610
10,763
8,940
59
6,632
13,968
474
3,115
1,329
14.098
544
60
78
566
11.329
8,940
59
6.632
13,968
474
3,115
1,329
14,098
544
60
78
34
34
1,248
46.811
1.248
1,814
1,529
2,095
44,997
60,060
62,155

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
7 STAFF COSTS
11
2025
2024
Wages and Salaries
Employers National Insurance
Pension Costs
50,316
45,975
50,316
45,975
The eharily considers its key management personnel comprises the Iruslees.
The lolal employment benefiis. including employer pension contributions of the key management
personnel were £nil. No employee has benefits in excess of £60,000
The charily employed 5 people during the year (full lime equivalent of 2 people).
The average number of employees, working on a part lime or sessional basis. analysed by function was..
Client Care Services
Management & Administration
8 TRUSTEES. REMUNERATION AND EXPENSES
No remuneration wa5 paid directly or indirectly out of the funds of the charity lo
any Iruslee or to any persons known lo be connected with them.
No reimbursement of expenses has been made or is due lo be made lo any
of the trustees in respect of the period.
Security,
Computer Furniture &
Equipment Equipment
9 FIXED ASSETS
COST
As al 1 April 2024
Additions
Dlsposals
As al 31 March 2025
Buildings
Improvetnenls
Vehicles
Total
202,200
700,265
35,107
25.368
129,329 1,092.269
202,200
700.265
35,707
25,368
129 329 1 092,269
DEPRECIATION
As al l April 2024
Charge for year
Disposals
As al 31 March 2025
105,144
4,044
698,464
1.454
35,106
25.367
128,135 992.216
597
6,097
109 188
699.918
25.368
128 732 998 313
NET BOOK VALUE
As al 31 March 2025
93,012
347
597
93,956
As at 31 March 2024
97.056
1,801
1,194 100.053
10 DEBTORS
2025
2024
Other Debtors
Accrued Income
Prepayments
3.328
358
1,819
2,863
5,040
2.341
5,669
In 2024 and 2023 debtors all relate lo unrestricted funds.
11 LIABILITIES.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other Creditors
Accruals
515
2,276
2,791
313
1,805
2,118

INDIAN SENIOR CITIZEN'S CENTRE IMANCHESTERI
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
12
12 MOVEMENT IN FUNDS OF THE CHARITY
Balance
1 April Incoming
2024
Balance
31 March
2025
Transfers Outgoin9
Restrlcted Funds..
NHS Manchesler CCG
Members Holidays & Trips
11,098
3,665
14,763
111.0981
2,878
13,976
1,457
1.457
2,244
2.244
Restricted Capltal Funds..
Buildlng
83.131
83,131
84.588
83.131
83,131
85,375
TOTAL
14,763
Unrestricted Funds..
General
Unrestricted Capital Funds
TOTAL
711,988
16,922
728,910
813.498
52.968
1133.7711 631,185
4,044
137,815
151,791
52,968
67,731
644,063
729.438
Previous Year
Balance
1 April
2023
Ba12nce
31 March
2024
Incoming Transfers
Outgoing
ReslTlCted Funds..
Bury MBC
NHS Manchester CCG
Donations
Members Holidays & Trips
1,500
11,032
1,871
{1,500)
111.032)
{1.871 }
1,795
16,198
1,027
1,027
1,457
1,457
16,628
Restricted Capital Funds..
Community Fund - building
86,595
86,595
87.622
3,464
3.464
19.662
83,131
TOTAL
16,628
84,588
Unrestricted Funds..
General
Unrestricted Capital Funds
TOTAL
771,152
27,556
833,333
923 948
47,423
1106,5871 711,988
10.634
77,962
110,233
43,337
72,615
798 708
886,330
Details re funds..
Restricted Revenue Funds..
NHS Manchester CCG
Capital Funds
Contribution Towards..
towards PTeenlalive social and health servicès
this represents the book value of fixed assels still to be
d8preci8ted

INDIAN SENIOR CITIZEN'S CENTRE (MANCHESTER)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
13
13 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Flxed
Assets
Net Currgnt
Asgets
2025
Total
Fixed
Assets
Net Currènt
Assets
2024
Total
RESTRICTED FUNDS..
2,244
2,244
1.457
1,457
RESTRICTED FUNDS ICAPITALI..
Bullding
79.087
79,087
79,087
83.131
UNRESTRICTED FUNDS:
General
Deslgnated
65S.278
631,185
711.988 711,988
12,878
12,878
16.922
655.278
844,063
711 988 728.910
TOTAL FUNDS
12,878
657,622
725,394
100,053
713,445 813,498
14 CAPITAL COMMITMENTS
2025
2024
Maintenance work contracted but not provided for
15 GOING GONCERN
The Gharily's maln source of Income is grant fundlng and investment income. The trustees conslder, havlng
regard to reserves that it is appropriate lo prepare Ihe accounts on a golng concern basis and, cons8quenlly, the
accounts do not include any adjuslmenls that would be neGessary if the funding income should cease.
16 POST BALANCE SHEET EVENTS
The Truslees do not conslder that there havè been ahy events slnce the balance sheet date that slgnlficanlly
lrnpacl on the flnancial slatemenls.
17 FINANCIAL INSTRUMENTS
The charity only has financial assets and financial Ilabllltles of a kind thal qualify as basic Ilnanclal Instruments.
Baslc financial Instruments are initially recognised al transaGtion value and subsequently measured al their
settlement value.