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2021-03-31-accounts

Charity Registration No. 1059353

Company Registration No. 3279108 (England and Wales)

APNA GHAR 1995 LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

APNA GHAR 1995 LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr M I Saddal
Mrs T Pattni
Mr K Singh
Secretary Mr M I Saddal
Charity number 1059353
Company number 3279108
Principal address 21/22 Clevedon Road
Balsall Heath
Birmingham
B12 9HD
Registered office Old Bank Chambers
582-586 Kingsbury Road
Erdington
Birmingham
B24 9ND
Auditor Trevor Jones & Co
Old Bank Chambers
582-586 Kingsbury Road
Erdington
Birmingham
B24 9ND

APNA GHAR 1995 LIMITED

CONTENTS

Page
Trustees report 1 - 4
Statement of trustees responsibilities 5
Independent auditor's report 6 - 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 20

APNA GHAR 1995 LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their annual report and financial statements for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Memorandum and Articles of Association, applicable law and both the Companies Act 2006, the Statement Of Recommended Practice and new public benefit reporting requirements.

Objectives and activities

The charity was incorporated on 15 November 1996 (No. 3279108) and is registered in England. The company obtained registered charity status on 21 November 1996 (No. 1059353). The principal trading address is 21-22 Clevedon Road, Balsall Heath, Birmingham, B12 9HD.

Apna Ghar (meaning our house), was set up to meet the physical, cultural and psychological needs of south Asian Elders. Apna Ghar is a day centre providing day care for south Asian men and women who are physically disabled and frail. It offers a high standard of specialised care, comfort and support, with its main objectives being to provide a bright and attractive environment, to devise a support plan in conjunction with the individual attendee to meet assessed needs, to provide a variety of activities within the centre and the community taking into account individual preferences, to monitor the effectiveness of activities by consultation with attendees and staff and to encourage attendees to be involved in the running of their services.

Apna Ghar is a multi-faith centre providing day care to the elderly, disabled, critical and vulnerable people from the community. The Centre was initially established by hiring premises on Clifton Road in Balsall Heath and was run by volunteers. Later the Local Authority started providing financial assistance to meet part of the running expenses.

Due to financial restraints imposed by the local authority funding has been substantially reduced over the years. The Management of the centre has been required to find alternative methods of generating income in order for the charity to continue.

Future funding is uncertain given both Government and Local Authority cuts, charities in this sector were told that they should be self funding by 2020 and so Apna Ghar have looked at ways of developing additional income streams.

APNA GHAR 1995 LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Centre is multi faith without any discrimination on racial, cultural or Gender grounds. We offer a specialised range of services to support and encourage people of faiths and culture to mingle with each other. This will encourage harmony between different faiths, cultures and genders. On numerous occasions the centre has been praised for our outreach projects. We tailor the requirements to the individual's ability and our team are multilingual and so can converse in various south Asian languages. Apna Ghar provides outstanding meals using freshly prepared ingredients which enable us to provide halal non vegetarian, vegetarian and any special requirements. The clients are encouraged to converse with each other, share their experiences and nostalgia. This assists to alleviate loneliness of the users who live on their own. The users are also encouraged to take part in various activities, including physical activities. The centre is a prevention entity and involvement in physical activities does not only sustain their mobility but also assists in improving their health.

The majority of our clients are critic a l a nd vulnerable and are referred to us b y B irmingham Social Se rvice De pa rt ment or by other local a uthorities such as Solihull. There are other clients who are private citizens and they come to the Centre on a walk in basis.

Development

The Centre is under an obligation to provide quality service and facilities. For this purpose we are striving to develop the Organisation. For this purpose we propose to carry out following plans subject to availability of funds:

Work on the HUB room could not be commenced due to insufficient funds as other work was given priority. Covid19 has further aggravated our financial position and situation will be reviewed after lockdown and opening of the Centre.

Work on canopy was completed in March 2020. Full disabled access could not be provided and situation to be reviewed in the next fiscal year.

Work on extension to be used as Dementia Centre was completed in the financial year ending 31 st March 2020. However, the premises have not been put into operation due to Covid19.

The Charity had earmarked funds for the following projects:-

  1. Furnish Dementia Centre- Approx. £10,000.00

  2. Purchase kitchen appliances and equipment- Approx. £10,000.00.

  3. Improve kitchen facilities– this could not be done in 2019/20 due to lack of funding as there was substantial reduction in grant from local authority – Approx. £15,000.00.

  4. Replace office furniture- Approx. £5,000.00

Obviously Coronavirus struck the country shortly before last year end, which forced the Centre to close, during the period post lockdown we have been maintaining contact with our members. This has been by phone ensuring people have regular contact and by delivering meals to some members. We have also delivered shopping when required.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The centre will continue to strive to rehabilitate the asian elders and to develop their well being , alleviate loneliness and serve as a prevention centre . The centre will continue to improve the environment for its service users by renovating and further developing the large facility that the centre occupies. It will continue to dev e lop the communities around it so that the image of care work is improved, and to continue to train care workers in order to provide the correct care requirements for its users.

APNA GHAR 1995 LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

The charity has worked hard to maintain rental income from the East Wing units to ensure a significant funding source other than the council. Efforts have been made to review overheads and improve collection of funds.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year , with further expenditure anticipated on the improvement and renovation of the premises.

The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The directors conduct an annual review of the risks the charity may face and implement procedures designed to minimise any potential impact on the charity should those risks materialise.

Structure, governance and management

The charity is a company limited by guarantee and does not have a share capital, the extent of the liability of each member on a winding up is limited to £1.

The objects are to relieve the elderly, primarily those of Asian origin or descent living in the Birmingham area, by the provision of a Day Care Centre. Also the advancement of education of carers and to provide training to individuals and organisations who are at the point of delivering care to Asian elderly people. The Centre welcomes clients from other races and all users are treated equally irrespective of race, colour, religion and gender.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim of each fund is set out in the notes to the financial statements. 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 a particular purpose. The cost of raising and administering such funds are charged against the specific fund.

Birmingham City Council require that under the conditions the Day Care Centre Grant advanced from the City should be treated as a restricted fund.

Monie Virdee was the centre manager and is in charge of the day to day activities of the day centre.

The trustees, some of whom are directors who served during the year were:

Mr S P Goel (Deceased 11 May 2021) Mr M I Saddal Mrs T Pattni Mr K Singh

As stated in the constitution of Apna Ghar (1995) Limited there will be between 4 to 15 trustees, from which the consultation committee will appoint 4 as members of the management committee. The Board of Trustees should also include at least 2 members from each faith, regardless of their disabilities.

New trustees undergo an orientation day to brief them in their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity, during the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

APNA GHAR 1995 LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The charity is a single organisation.

The trustees have considered the most appropriate policy for investing funds and have found the Business Reserve account meets their requirements to generate income and yet still have ready access to funds.

Auditor

A resolution proposing that Trevor Jones & Co be reappointed as auditors of the c entre will be put to the members.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees r eport was approved by the Board of Trustees.

Mr M I Saddal

Director

23 November 2021

APNA GHAR 1995 LIMITED

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors of Apna Ghar 1995 Limited for the purpose of company law, 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).

Company Law 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, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

APNA GHAR 1995 LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF APNA GHAR 1995 LIMITED

Opinion

We have audited the financial statements of Apna Ghar 1995 Limited (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice) .

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and , except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

APNA GHAR 1995 LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF APNA GHAR 1995 LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the d irectors ' r eport included within the trustees r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the s tatement of trustees r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below .

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

APNA GHAR 1995 LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF APNA GHAR 1995 LIMITED

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

(Senior Statutory Auditor) for and on behalf of Trevor Jones & Co

23 November 2021

Chartered Accountants Statutory Auditor

Old Bank Chambers 582-586 Kingsbury Road Erdington Birmingham B24 9ND

APNA GHAR 1995 LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and legacies
3
912
-
Charitable activities
4
-
40,000
Other trading activities
5
78,300
-
Other income
64
43,695
Other income
6
21,158
23,612
Total income
100,434
107,307
Expenditure on:
Cost of sales
7
-
1,159
Charitable activities
8
4,325
161,636
Other
11
-
-
Total resources expended
4,325
162,795
Net incoming/(outgoing) resources before
transfers
96,109
(55,488)
Gross transfers between funds
(3,847)
3,847
Net income/(expenditure) for the year/
Net movement in funds
92,262
(51,641)
Fund balances at 1 April 2020
372,229
541,210
Fund balances at 31 March 2021
464,491
489,569		 Total
2021
£
912
40,000
78,300
43,759
44,770
207,741
1,159
165,961
-
167,120
40,621
-
40,621
913,439
954,060		 Total
2020
£
3,590
68,476
90,012
38,849
320
201,247
10,844
183,972
4
194,820
6,427
-
6,427
907,012
913,439

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

APNA GHAR 1995 LIMITED

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
15
Net assets
Income funds
General restricted funds
Revaluation reserve
17
Unrestricted funds		 2021
£
£
858,751
31,678
259,728
291,406
(27,161)
264,245
1,122,996
(168,936)
954,060
-
489,569
489,569
464,491
954,060		 2020
£
£
790,420
28,270
245,264
273,534
(10,747)
262,787
1,053,207
(139,768)
913,439
51,641
489,569
541,210
372,229
913,439

The financial statements were approved by the Trustees on 23 November 2021

Mr M I Saddal

Trustee

Company Registration No. 3279108

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Apna Ghar 1995 Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Old Bank Chambers, 582-586 Kingsbury Road, Erdington, Birmingham, B24 9ND.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grant income is recognised in the period to which it relates to.

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate costs related to the category. Where costs can not be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of the resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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 land and buildings 2% on cost Fixtures, fittings & equipment 25% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The laibility of each member in the event of winding up is limited to £1.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donations and gifts 912 3,590
4 Charitable activities
Grants
Grants
received
received
2021
2020
£
£
Grants received 40,000
45,548
Other income -
22,928
40,000
68,476
Analysis by fund
Unrestricted funds -
22,928
Restricted funds 40,000
45,548

5 Other trading activities

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Other trading income activities 78,300 89,506
Trading activity income: other - 506
Other trading activities 78,300 90,012

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Other income

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Other income
21,158
-
Grant income
-
23,612
21,158
23,612		 TotalUnrestricted
funds
2021
2020
£
£
21,158
320
23,612
-
44,770
320

7 Cost of sales

Restricted Restricted
funds funds
2021 2020
£ £
Cost of sales
Cartons and lids 62 1,882
Food purchases 1,097 8,962
Cost of sales 1,159 10,844
1,159 10,844

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8 Charitable activities

Charitable
Expenditure
£
Staff costs
82,934
Depreciation and impairment
23,883
Rates
633
Insurance
3,546
Heat and light
10,367
Repairs and maintenance
20,763
Postage and stationery
1,922
Telephone and fax
2,577
Motor expenses
2,744
Travelling expenses
5
Legal and professional
4,209
Payroll preparation
1,440
Auditors remuneration
3,700
Sundry expenses
6,887
Bank charges
351
165,961
165,961
Analysis by fund
Unrestricted funds
4,325
Restricted funds
161,636
165,961		 Total
2021
£
82,934
23,883
633
3,546
10,367
20,763
1,922
2,577
2,744
5
4,209
1,440
3,700
6,887
351
165,961
165,961
4,325
161,636
165,961		 Total
2020
£
96,603
22,450
4,366
5,451
29,170
8,109
1,491
2,638
2,745
445
5,708
870
3,020
357
549
183,972
183,972
2,336
181,636
183,972

The depreciation charge for the year was £28,623 (20 20 - £ 27 , 190 ).

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

None of the trustees (or any persons connected with them) received any remuneration during the year Trustees expenses amounting to £0 (20 20 - £0) were reimbursed.

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Management & administration 4 2
Care & kitchen staff 3 6
Total 7 8
Employment costs 2021 2020
£ £
Wages and salaries 82,791 95,342
Social security costs - 1,097
Other pension costs 143 164
82,934 96,603

There were no employees whose annual remuneration was more than £60,000.

11 Other

Total Restricted
funds
£
2021 2020
Net loss on disposal of tangible fixed assets - 4

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

12 Tangible fixed assets

Freehold land
and buildings
£
Cost
At 1 April 2020
937,993
Additions
46,981
At 31 March 2021
984,974
Depreciation and impairment
At 1 April 2020
155,042
Depreciation charged in the year
19,231
At 31 March 2021
174,273
Carrying amount
At 31 March 2021
810,701
At 31 March 2020
782,951		 Fixtures,
fittings &
equipment
Motor vehicles
£
£
63,252
26,000
9,764
40,209
73,016
66,209
59,033
22,750
3,631
5,761
62,664
28,511
10,352
37,698
4,219
3,250		 Total
£
1,027,245
96,954
1,124,199
236,825
28,623
265,448
858,751
790,420

All assets are held for direct charitable purposes.

13 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals and deferred income		 2021
£
7,111
881
23,686
31,678
2021
£
622
18,910
355
1,266
6,008
27,161		 2020
£
10,570
-
17,700
28,270
2020
£
986
4,740
-
-
5,021
10,747

14 Creditors: amounts falling due within one year

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15
Creditors: amounts falling due after more than one year
Notes
Deferred income
16
Other creditors
16
Deferred income
Arising from government grants
Other deferred income
Deferred income is included in the financial statements as follows:
Current liabilities
Non-current liabilities		 2021
£
120,858
48,078
168,936
2021
£
158,678
(18,910)
139,768
2021
£
18,910
120,858
139,768		 2020
£
120,758
19,010
139,768
2020
£
130,238
(4,740)
125,498
2020
£
4,740
120,758
125,498

APNA GHAR 1995 LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Balance at
1 April 2020 resources expended
31		 March 2021
£ £ £ £
Property maintenance fund 51,641 107,307 (158,948) -
Revaluation reserve 489,569 - - 489,569
541,210 107,307 (158,948) 489,569

Restricted Funds are comprised of the following funds:

Property Maintenance Fund

This fund is being held in the anticipation of future repairs to be carried out on the property. A large proportion of the balance remaining on this fund has been used in the project to extend the lounge area together with the completion to the infrastructure to the East Wing which will continue in the next financial year . Further details can be found in the Trustees report.

18 Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fund balances at 31
March 2021 are
represented by:
Tangible assets - 858,751 858,751 - 790,420 790,420
Current assets/
(liabilities) 464,491 (200,246) 264,245 372,229 (109,442) 262,787
Long term liabilities - (168,936) (168,936)
-		 (139,768) (139,768)
464,491 489,569 954,060 372,229 541,210 913,439