Charity registration number 1059353
Company r•gistration numhr 3279108 (England and Wal•s)
APNA GHAR 1995 LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

APNA GHAR 1995 LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
TrusteeslDlrector3
Mr M I Saddal
Mrs T Pattni
Mr K Singh
Mr R Jessop
{Appoint8d 1 February 2024)
Secratary
Mr M I Sadd81
Charlty number
1059353
Company number
3279108
Prlnclpal address
21122 Clev8don Road
Balsall Healh
Birmingham
B12 9HD
R•g18tornd offlce
Old B8nk Chambers
582-586 Klngsbury Road
Erdlngton
Bimingham
West Midlands
B24 9ND
Audllor
LMH Accountsnts LlmFied TIA Trevor Jones & Co
Old Bank Chambers
582-588 Kingsbury Road
Erdington
8iTmingham
B24 9ND

APNA GHAR 1995 LIMITED
CONTENTS
Pagg
Trustees report
Statement of trustees responsibilities
Independent auditorfs report
Statement of financlal actEvltles
9-10
Balance she8t
11
Notés to the financial statements
12-23

APNA GHAR 1995 LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The TruStea￿DIreCtOrS present their annual reFK>t and financial ststem8nts for the year 8nd8d 31 March 2024.
The accounts have been prepared in accordance with the accounting Fdicies set out in note 1 to the accounts and
comply with the charity's Memorandum and AJ11d8s of Association, applicable law and both the Companies Act
2006, the Stalement Of Recommended Practi￿ and new public benefft reporting requir8ments.
ObJe¢tlve8 and actlvttles
The charity was incorporat8d on 15 Nov8mber 1996 (No. 3279108) arrfl is reglstered In England. The company
obtained registered charity status on 21 November 1996 (No. 1059353). The principal trading address is 21-22
Clevedon Road, 88lsall Heath, Bimiingham. B12 9HD.
Apn8 Ghar (meaning our hous8), was inltially set up to meet the physical, cultural and psychologlc41 needs of south
Asian Elders. Apna Ghar is a day centr8 providlng day care for south Asian men and women who ar8 physically
disabled and frail.11 offers a high standard of speciallsed Care. comfort and support, with its main objectlves belng to
provid8 a bright and attractive environment. to devise a support plan In conjunclion with the individual attendee lo
meet assessed needs, lo provide a variety of activltles within the centre and the community taking into account
Individual pref8ren¢es, to monitor the effectiv8n8ss of activities by consultstion wlth 8tt8ndees and siaff and to
8nLx>urage attendees to be Involv8d in the running ol their services.
Apn8 Ghar is a multl-failh centrè providing day care to the 8lderfy, disabled. critical and vulnerable peopl8 from the
community. The Centre was initially established by hirlng premises on Clrfton Road in Balsall Heath and was run by
volunteers. Later the Local Authority stsrted providing financial assistance to meet part of the running expenses.
Due to financlal restralnts imposed by the local authority fundlng has been substanttally rèduced over the years. The
Management of the centre has been required to find alt8mative methods of 98nerating income in order for the
charfty to continue.
Future fundSng Is uncertain glven both Govemment and Local Authority cuts, tharitles In this sector were tdd that
they should be self funding as soon as possible and so Apna Ghar have been explorlng ways of dev81oping
addltlonal Income streams. we are now selllng food to individuals and organlsations at minlmaS profit.
Followlng demographlc changes in soclety the Centre Is now mulli faith and there is no discrimlnalon on racial.
cultural or gender grounds. People With no religious beliefs a￿ also welcomed. We offer a speciallsed range of
servlc88 to support and encourage peopl8 of faiths and cullure to mingle and integrat8 Wlth each other. This will
encourage harmony behveen different faiths, cultures and genders. On numerous occasions the centre has been
praised for our outreach projects. We tailor Ihe requirements to the indivbdual's ability and our staff are multilingual
and so Can converse in various south Asian languages. Apna Ghar provides outstanding ff￿als using freshly
prepared ingredients whlch enable us to provide halal non vegetsrian. vegetarian and any special requlrements.
The cll8nts are encouraged to converse with each other, share thelr experfences and nostslgia. Thls assists to
alleviate loneliness of the users who live on thelr own. The users are also encouraged to take part in various
activities, Includlng physical activities. The Cont￿ is a prevention entity and Involvement in physical activities does
not only sustsln their mobility but also assists in improving their h8alth.ln collaboration wlth other Organisations, the
Centre has inlroduced sitting Yoga and group dancing for the dients. We have also started a meal delivery service
to people who are nol our ¢llents.
Tho majorfty of our dients are critical and vulnerable and are referred to us by Blmiingham Social Service
Department or by other local authorilS8s such as Solihull. There are other dients who are privatg Citizens and they
come to the C9ntre on a walk in basis.
Dovelopmont
The Centre is und8r an obligation to provld8 qualty s8Nice and facilities. For Ihis purpose y￿ are sffivlng to develop
the Organlsatlon, and we propose to ¢Ary out following plans subject to availability of funds..

APNA GHAR 1995 LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Str8tegi8s for achi&w'ng aims and obi8div8S
We ¢onllnued to provide outreach servlce to US8rs who cannot att￿d th8 centre. to them to alleviate thoir
loneliness.
We are also striving to sell freshly cooked meals and savoury snacks to ￿tsIde organlsations and parsons.
Public ben6fft
The TrusteesiDirectors have paid due regard to guidance issued by the Charlty Commisslon in deciding what
activlties the charity should undertake.
Actlvtties
The centra will continue to strive to rehabilitate the Asian elders and to d8v8lop their well being, alleviate loneliness
and sarve as a prevantion centre. The c8ntre will continue to improve the 8nvironment for its Service user8 by
renovating and further developing th8 large facility that the centr8 occupies. 11 will continue to develop the
communFtses around it so that the image of care y￿rk is improved. and to continue to train care workers in order to
provide th8 correct care requirements for Its us8r5.
Achlov•ments and parfonnanco
Signlficant activlties and achievem8nts ag81nst objectives
The charlty has worked hard to maintsln rental income from the East Wing unlts to ensure a signlficant fundlng
source other than the coundl. Efforts have been made to revTrew overheads and improve collectlon of fund$.
Flnanclal revlow
The Charity obtain8 the malorfty of its funding from Local Authorities. in parttcular Bimingham City Council. In the
year to 31 March 2024 funding has b8en the same as during the last financial year, Altemative funding streams ar8
being sort. The Trustees have worked hard to rnainlain expenditure at a level similar to 2022, whith given th8
Currenl climate ha8 been a great achievement. As the costs associated wilh maintaining and operating the centre
are likely to incr8a88 the Trustees made the decision to transfer £200.000 from unrestricted funds to restricted in
order to show their commitment to maintaining seNic88.
D8spite th8 careful management of funds the charity has seen 8 deficit for the year of £42,000. compared to
surplus last y88r of £4,700. The deficlt can be attribuied to a reductk)n in grant from Local Authority. 9radual
reduction in number of clients following the pandemic, building work and adjustment of staff salaries.
At the time of writing Ihis rep)rt Bim)ingham City Council are In financial crisls. and futur8 funding wlll probably be
more critically reviewed. The Govemment were in the process of appointing commisslon8r to overse8 the city
¢oun¢il's affairs. Fortunately. due to the careful management of the Trust888 there are reserves avallable to
continue the serilc88 offered.
D8SPit8 the financial problems, the centre has managed to provide servi￿8 to its users. Our main objective remains
to allev18te loneliness for cAtizens Ilvlng on their own in the community. This can onty be achieved by selling our
services 8nd re¢elving funds from various sources. We are also planning to expand our rAtering business. Leafletsl
Flyers about our day care service. catering and hiring facilities heve beèn distributed to varlous Ofganisations
including religious places. We have also started meal delNery service. We encourag8 people of different fatths and
cultures to integrate Wlth •ach other. This encourages people of various faiths and cultures to live in hamony and
nol to discriminate against each other.
Reserves policy
It is the poli¢y of the charity that unrèstricted funds which hav8 not been designated for a specific use should b8
maintained at a level equivalent to b6hveen three and six month's expenditure. The TrusteeslDireclors consider that
reserves at this level will ensure that, in the event of a significant drop in fvnding, they will be able to continue the
charity's current activities while wnsideration is given to vMys in whith additional funds may bè raised. This18v81 of
r8S6rves has been maintalned throughout th8 year . with further expenditure anticipated on th8 improvement and
renovatiC>n of the premises.

APNA GHAR 1995 LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Major risks
The direclors have assessed the major risks lo which Ihe charity is exF¥)sed, and are satisfied that systems are In
place to mitigate exposure to Ihe major risks.
The directors conducl an annual revlew of the risks the tharfty may face and implement procedures designed to
minimis8 any potenll81 impact on the charity should those risks materlalis8.
Structurn, gov•man¢e and management
The charity Is a company limited by guarantee and does not have a share capital. the extent of the liabilty of each
member on a wlnding up is limFt8d to £1.
The oblects are to relieve the elderly, primarily those of Aslan and other origin or descent living in the Biryningham
area, by the provislon of a Day Care Centre. Also the advancement of education of carer5 and to provide training to
individuals and organisations who are al the point of delNering r2r8 to Asian elderty people.The Centre welcomes
clienls from other races and all usefs are treated equally irrespective of race, colour, religion and gender.
Designated funds comprise unrestricted funds Ihat have been set aside by the trustees for particular purposes. The
aim of each fund is set out in the notes lo the financial ststements. Restri￿0￿ fvnds 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 ol ralsing and administering such funds are charged against the speafic fund.
Birmingham City Council require that under the condrtions the Day Car8 Centre Grant advanced from the City
should be treated as a restricted fund.
Monio Vlrdee was the centre manager and is in charge of thé day to day activities of the day centre.
The TwsleeslDirectOfS, some of whom are directors who served during the year were:
Mr M I Saddal
Mrs T Pattni
Mr K Singh
Mr R Jessop
(Appointed 1 February 2024)
Re¢ruitment and appointmenl of Irustees
As slated in the conslitulion of Apna Ghar (1995) Limtted ther8 will be b8tsY88n 4 to 10 trustees, from whlch the
¢onsullation committ88 will appoint 4 as m6mbers of the management committee.
New trustees undergo an 0rf8ntation day to brief them In their legal obligallons under Charity and company law, the
¢onlent of the Memorandum and Artides of Association, the committee and decision maklng processes, th8
business plan and r8C8nt financial p6rfomiance of the charity, during the Induction day they meet key employees
and other trustees. Trustees are encouraged to attend approprfate 6Xtem81 training events where th8S6 will facllitat8
the undertaking of Iheir role.
Organisational structure
The charity is a single organisation.
Th8 truslees have considered the most appropriate policy for investing funds and have found the Business Resery8
account meets their requirements to generate income and yet still have ready acc8SS to fvnds.
Audltor
A resolution proposlng Ihat LMH Accountants Lirnited Tla Trevor Jones & Co be reappointed as auditors of the
centre will be put to Ihe members.

APNA GHAR 1995 LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Disclosure of inforniation to audrtor
Each of the Tn￿tee5ID1T￿cI¢YS has confiryned that there is no infomation of which they are awa￿ which is relevant
to Ihe audit. but of which the auditor is unawar8. They have fvrther ¢onfifmed that they have taken appropriate steps
to identify such relevant information and to 8stsblish that the auditor is aware of such infomiation.
The truslees report was approved by ihe Board of TrusteeslDireGtors.
Mr M I Sadd81
Dlrector
Date,.

APNA GHAR 1995 LIMITED
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The TrusteeslDirectors, who are also the directors of Apna Ghar 1995 Limited lor the purpose of company law, are
responsib18 for preparing the Trusle@s Report and the financial statom6nts in accordan￿ with applicable 18w and
United Kingdom Accounting Standards (United ￿'ngdoM Generally Accepted Accounting Practice).
Company Law requlres the TrusteeslDlreclors to pr8P8re financial statements for &ach financial ygar whlch give
true and fair vlew of the stste of affairs of the charity and of Iha incoming f8sour¢e8 and applicatlon of r&source3.
including th8 income and expenditure, of Ihe charitable company for Ihat y8ar.
In pr8parlng these financial ststemenls, the TnJstee8lDlr6ctors are r8quir8d to:
select sultsble accountlng pollcies and then apply them con81st8ntly;
- observe the m6thods and prlnclples In Ihe Charill8s SORP.,
- mek8 judgements end estimat83 that afe reasonable and prudent,,
stste whether appllcable UK Accountlng Standards h8V8 boen followed, subject to any matarial departur88
disclosed and exp18ined In the flnancial ststements: and
pr8P8re the flnancial statements on Ihe going concern basls unless It Is Inappropriat8 to presume that the charlty
wlll contlnu8 In opar811on.
Thg TrtssteeslDlractors are responsSblé for keeping adequate accountlng records that dlsd0s8 Wlth reasonabla
accuracy at any tlm8 the flnanclal posltlon of the ch8rlty and en8ble them to ensure that the financial statements
comply with the Companies Act 2006. They ore also responslble for safeguarding the assets of the charlly and
hence for taklng raasonab5e steps for the pr8vention and dete¢tlon of fraud and other I￿agularItIes,

APNA GHAR 1995 LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF APNA GHAR 1995 UMITED
Oplnion
W6 have audited the financial statements of A￿a Ghar 1995 Limited (the 'charity') for the year ended 31 March
2024 which comprise the statement of finanaal activities, the balance sh8et and notes to the financial staiem8nts,
including significant accounting policies. The financÉal reporting framework that has been applied in their preparation
is applicable law and United Kingdom Accounting Stsndards. induding Financial Reporting Standard 102 The
Financial Reporting Standany applicable in tho UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statem8nts:
give a true and fair view of the state of the charitable companls affairs as at 31 March 2024 and of its
incoming resources and application of resources. induding its income and expenditure. for the year then
ended:
have been properly prepared in accordance *ith United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordan(x with the requiremants of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with Intemational Slandards on Auditing (UK} (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities ft)r the audit of
the financial statements section of our reporL We are ind￿ndent of the charity in accordan￿ the ethical
requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical
standard, and the prowsions available for small entities. We believe that the audti evidence we have obtained is
sufficlent and appropriate lo promde a basis for our opinion.
Concluslons rolatlng to golng concom
In auditing the financial stslements. we have ￿r￿uded that the trustees use of the going conc8m basis of
accounting in the preparation of the financial statements appropriate.
Based on the work we have performed. we have not identified any Material un¢ertainti8s relating to events or
conditions that. individually or collectively. may cast signffjcant doubt on the ch8rrtys ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the TrusteesDirectors with respect to going concem are described in
the relevant sections of this report.
Other infonnation
The other infomiation comprises the information induded in the 8nnual report other than the financial ststements
and our audltorfs report thereon. The TrusteeslDirectOfS are responsible for the other infomiation contained within
the annual report. Our opinion on the financial statements does not cover the other infomlation and, except to the
extent otherwise explicitly stated in our report. we do not express any fomi of assurance ¢ondusion thèreon. Our
responsibility is to read the other inforniation and, in doing so, consider whether the other infomation is materially
inconsistent wÈth the financial st*ements or our knowledge obtained in th8 course of the audit, or otherwise appears
to be materially misststed. If we identify such material inconsistencies or apparent rnaterial misstatements, we are
required to determine whether this gives rise to a material misststement in the financial stalements themselves. If,
bas8d on the work we have performed. we condude that there is a material misstat8m8nt of this other information.
we are required to report that fact.
We have nothing lo report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of our audit:
the infonnation given in the trustees report for the financial year for which the financial statements are
prepared, which includes the directors. report prepared for the purposes of o)mpary law. is consistent with the
financial ststements., and
the dir8Ctors' report included wilhin the trustees report has been prepared in accordance with applicable legal
r8quir6m8nts.

APNA GHAR 1995 LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF APNA GHAR 1995 LIMITED
Mattern on whlch wo are requlred to report by exceptlon
In the Ilghl of the knowledge and und8rstanding of the charity and ils envlronment obtained In the course of trie
audit. we have not identified material mlsStatement5 in the dir8Ctors' r8port Inciudéd wlthin tha trustees report,
We have nolhlng to report In r8sp8Ct of the followlng matters In rel8tion to which the Companies Act 2006 requir6S
UB to report to you If, in our opinion,,
adequate accounting records have not been kept. or retums adequate for our audtt have not been recelved
from branches not vlslted by us., or
the financial statements are nol in agreement with the accounllng records and retums. or
certain disclosures of trustees, remuneration sp8cifI8d by law are not made-, or
we hav& not r8celved all the infomiatlon and 8xplanations we requlre for our audit. or
the Tru8leeslDirectors were nol entided to pr8pare the financial Statements in accordance with the small
companl8s regime and take advantage of the small companies, exèmplions in preparing the trustees report
and from the requirement to prepare a strategic report,
Rospon$lbllltl88 of Tru8t8eslDITaCtors
As explained rnoffj fully in the statement ol trustees responslbllitles, the Tru$te8sIDiractors. who ere 8150 the
directors of the charity for the purpose of company law, are responsible for Ihe preparatlon of the financial
ststemenls and for being satislled that they glve 8 true 8nd falr vSew, and for such Intemal control as the Tfuslee81
Dlredors determlne is necessary to enable the preparallon of flnan¢ial slalements that ar8 free from malerlal
misst8tement, whether du8 to fraud or error. In preparing the fSnanclal ststements, the TwsleeslDirectors are
respon$lble for assessing the charlty's ability to contlnue a$ a going ¢oncem, dlscloslftg, as appllcable, matter8
related to going concem and using the going concem basis of accoL¢nting unless the TrusteeslDir8ctors 6ithor
int8nd to Ilquidale the charit8bla Company or to ceas8 oper8tlons, or h8V8 no reallstlc 81temative but lo do so.
Audltorfg respon$lbllltle8 for Ihe audlt of th8 fin•nclal statement•
Our objectlves ar8 to obtain reasonable 8ssuran¢e about whether the flnancial statements 88 a whole 8re free from
material misststement, whether due to fraud or error, and to Issue an audllorfs report that includes our opinlon.
Reasonable assurance is a high level of assuranco but Is not a gu8rante8 that an audil Conducted in accordance
wlth ISAS (UK) wlll always del8Ct a material misstat6m8nt when il exists, Mlsstatements can arlse from fraud or
error and are consldered material If, indivldually or In the aggregate, they could reasonably be expected to influence
the economlc decislon5 of users taken on th8 basls of these financial statements.
The extent to whlch our pro¢edur8s are capable of detectlng Irr8gularttles, includlng fraud, is detslled below.
A further descrlplion of our rgsponsiblllties is avallable on the Financial Reporting Councll's wèbsite at,. https'.11
¥ww.frc.org.uklaudltorsresponsibllitio8. Thls descrlptlon fomis part of our audltorfs report.
U$• Of our report
Thls report Is made solely to the charitablo company's members, as a body, In accordance wlth Chapter 3 of Part 18
of the Companies Act 2006. Our audlt work has been undertaken so that we might state to the ¢h8rltable company's
members those matters we are required to state to them in an audltor's report and for no other purpose. To the
fijllest extent permitted by law, we do not acc8Pt or assume responsiblllty to anyone olher Ihan Ihe Charitable
company and th8 charitable company's members as a body, for our audit work, for this report, or for the opinlons we
have formed.

APNA GHAR 1995 LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF APNA GHAR 1995 LIMITED
Steph•n Lewls (Senlor Statutory Audltor
for and on behalf of LMH Accountants Llmlt•d TIA Trnvor Jones & 17
Co
.i.z
Chartared Accountants
Statutory Audltor
(Jd 8ank Chambers
582-586 Kingsbury Road
Erdington
Blmlngham
B24 9ND

APNA GHAR 1995 LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrfcted Deslgnated Restrlcted
funds
Funds
funds
Total Unrestrfcted Do8lgnated Restrlcted
funds
Funds
funds
Total
2024
2024
2024
2024
2023
2023
2023
2023
Incomé and endowmonts from:
Don8lions and legacjes
Cheritsble activitles
Investment income
Other income
512
40,532
3,049
512
40,532
51,895
61,695
488
64.373
47,288
80,319
64,373
48.846
61.695
46,294
80,319
Total Income
44,093
110.541
154,634
65.855
126,613
192.468
Expondlturo on:
Charltable activitles
Othèr expenditure
237
196.558
196,795
2.074
185,642
187,716
10
Totsl expondlturo
237
196,558
196,795
2,074
185.645
187,719
Net Incomell•xpondlturo)
43.856
(86.017> (42,161)
63.781
(59,032)
4,749
Transfers between funds
(86.017)
86,017
{259,032)
200,000
59,032
Other Tocognisgd galns and10$5o8:
Revaluation of tangible fixed assets
(61.604)
(61.604)
1.265,140 1,265,140
Net movemènt In funds
{42.161)
(61.604) (103.765)
{195,251)
200,(K)0 1,265,140 1,269,889
Reconciliallon of funds:
Fund balances at 1 April 2023
286,364
200.000 1.754.709 2.241.073
481,615
489,569
971,184

APNA GHAR 1995 LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Fund balance8 at 31 March 2024
244.203
200,000 1,693,105 2,137,308
286,364
200,000 1,754,709 2,241,073
The statem8nt of financlal actlvlties Indud8s all gains and losses recognised in the year. All Income and exp8nditure derive from continulng activitla8.
10-

APNA GHAR 1995 LIMITED
BALANCE SHEET
ASAT 31 MARCH 2024
2024
2023
Notes
Flxed assots
Tangible assets
12
1.999,574
2,086,879
Currnnt ass•ts
Debtors
Cash at bank and In hand
13
20,675
239,626
18,978
273,463
260.301
292,441
Credllors: amount8 falllng due wlthln
one year
14
(11,937)
(22,574)
Not ¢urrnnt a880ts
248.364
269.867
Total a88Ot81•88 current Ilablllt1•8
2.247,938
2,356,746
Crodltor•: amounts falllng du• aft•r
moro than ono year
15
(110,630)
(115,673)
N•t asuts
2,137,308
2.241,073
Th• funds of th• charlty
Restrided income funds
Unrestrtded fvnds . general
Unrestricted fijnds - deS￿nated fund
17
19
18
1,693.105
244,203
200,000
1,754.709
286,364
200,000
2,137,308
2.241,073
The financial statements were approved by the TrusteeslDIrecto￿ on
Mr M I S8dd81
Dlroctor
Company registration number 3279108 (Eng18nd and Wales>
11

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charlty Informatlon
Apna Ghar 1995 Limited is a private company limited by guarantee incorporated in England and Wales. The
reglstered offlce Is Old Bank Chambers, 582-586 Kingsbury Road, Erdington, Binningham. West Midlands,
B24 9ND.
1.1 A¢¢ountlng conventlon
The accounts have been prepared in accordance with the charity's goveming document, the Companies Act
2006 and "Accounting and Reporting by Charities: Statement of Recommended Practic8 applicable to
charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK
and Republic of Ireland IFRS 102)" {as amended for accounting periods commencing from 1 January 2016),
The charlty 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 8 Ststement of Cash Flows.
The financial statements are prepared In sterling, which is the functlonal currency of the charlty. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The principal accountlng pollcies
adopted are set out below.
1.2 Golng conc•rn
At the time of approving the financial statements, the Tru5teeslDirectors have a r8asonable expectstlon that
the charity has adequate resources to contlnu8 in operational exlstgnce for the fore8e88ble future. ThLSS tho
Trust8eslDlr8Ctors continue to adopt the going concern b8sls of accounting In preparing the flnanclal
ststemenls.
1.3 Charltabl• lund$
Unrestricted funds are available for use at the discretion of the Tru8te8sIDlrectors In furtherance of their
charltable objectives.
Restrlcted funds are subl8Ct to SP8clflc condltlons by donors as to how they may be used, The purposes and
uses of the restTiCted fvnds are set out In the notes to the accounls.
1.4 Incom•
Inc0rn8 is recognised when the charfty is legally entlued to It after any perfomiance conditions h8ve been met,
the amounts Can be measured reliably, and it is probable that In¢ome will be received.
Cash donatlons are recognised on receipt. Other donations are reo)gnis8d once the charity has been notffied
of the donalion, un18ss performance conditions require deferral of th8 amount. Incom8 lax recoverable in
relation to donations received under Gift Aid or deads of covenant Is recognised at the time of th8 donation.
Logacies are recognlsed on r8colpt or otherwlse if the charity has been nollfted of an impending dlstribution,
the amount is kr¢own, and r8CelPt 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 relat8S to.
12

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ountlng policie$
(Contlnuod)
1.5 Expondlture
Expenditure is recognised once there is a legal or constnjctive obligation to transfer economic b8n8fit to a
third p8rty. it Is probable that a transfer of economic benefits will be required In $9tt5ement, and the amount of
the obligalion can be measured reliably.
Expenditure is dassified by activity. Thg costs of each activity aro made up of the total of direct costs and
shared cosls, including support costs involved in undertaking each activity. Direct costs altributsble to a single
activity are allocated dlrectly to that 8Ctivity. Shared costs which contribute to more than one activity and
support Costs whlch are not attributsble to a single activity are apportioned between Ihoso acllvities on a basis
consistent wth Ihe use of r8sources. Central staff cosis are allocated on the basis of time spent, and
depreciation charges are allocele(l on the portion of the asset's Use.
All expondlture Is accounted for on an accruals basls and has bean classifled under h&adlngs that aggrogate
costs related to the category. Whera ¢o$ts can not be directly attrfbuted to a partlcular heading they have been
allocated to acllvities on a basis consistent wlth the u$8 of the r6sourcas.
1.6 Tanglblè flxed as8et4
Tang5ble fixed assets are Inlllally measured at cost and sub88quently measured at Cost or valuation, net of
depreciation and any Impaimenl10&8es.
Depreciation Is racognised 80 88 to wrlte off the cost or valuatlon of assets less their ra8ldual values ov8r thelr
useful lives on the following bases:
Freehold land and buildings
Fixtures, fittings & equipment
Motor vehS¢les
2Vè on cost
25V) on cosl
250A on Cost
The g8in or1088 arlsing on Iho disposal of an asset is determined 88 the difference between the sale proceeds
and the carying val¢Je of the asset, and is reo)gn1$8d in the statement of financi81 activlties,
1.7 Impalmi•nt of flxed assets
At each r6portlng end date, th8 charily reviews the carrying amounts of Its tangible a888ts to determine
whether there is any Indicallon thal those assets have suffered an Impaimient loss. If any such indication
exists, the rscoverable amount of the asset is estimated in order to determine the extènt of the impairment
loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents Include cash in hand, deposits held at call with banks, other short-temi Ilquld
investments with origlnal maturities of three months or less, and bank ov8rdrafts. Bank overdrafts are shown
within borrowings in current Ilabilities.
1.9 Flnanclal In$trumtnts
The charity has elected to apply the provisions of S8ction 11 '88sic Flnancial Instruments, and Section 12
'Other Finandal Instruments Issues, of FRS 102 to all of St$ financlal Instruments.
Financi81 Instruments are recognised in the chartV3 ba18nce sheet when the charlty b8comes party to the
contractual provisions of the Instrument.
Finanaal assets and liabllllles are off86t, with the net amounts pras8nted in th8 financi81 statements, when
there is a legally enforceable rfght to set off the recognised amounts and there is an intention to sèttlè on a n6t
basis or to r881ise the a85et and settle the liability simultaneously.
13-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng pollcles
{Contlnued)
aaslc flnanclal assets
Basi¢ financial asset8, which indude debtors and cash and bank balances, are initially measur8d at
transaction price induding trans8Ction ¢osts and are subsequ8nUy carried al amortised cosl using the effective
ir¥teresl method unless the arrangement constitutes a financing trans8¢tion, where the transaction is
measured at the present V81u8 of the future receipts discounted at a market rate of inter6s1. Financial assats
classified as receivable within one year are not amortised.
Basic financial liabllltles
Basic financial liabilities, including creditors and bank108ns are Inrtlally re¢ognlsed at transaclion price un18SS
the arrangement constltutes a fEnancing transaction, wh8re the debt instrument is measured at the present
value of th9 futur8 payments dlscount8d at a marf(et rate of Inter8sI. Finan¢Èal IiabilÉti8s classified as payeble
within one year are not amortised.
Dèbt instruments are subsequently carried at 8mortlsed cost, uslng the 8ffective interest rate rnethod.
Trade creditors are obligations to pay for goods or services that hav8 b86n acquired in the ordinary Course of
operatlons from suppliers. Amounts payable are classified as current liabilllles rf payment is due withln one
year or less. If not, they are presant8d as non-currant liabilities. Trade creditors are re¢ognlsed Initially at
transaction priG8 and subsequentEy measured al amortised cost Using the effective interest method.
Derecognltlon of finan¢lal Ilabllltles
Finan¢lal Ilabilities are derecogni$ed wh8n the chanty's contractual obllgations 8xplre or are discharged or
canc8lled.
1.10 Employoe benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement beneffts
Payments to defined contn'butlon re￿lement benefit schemes are charged as an expensa Bs they fall due.
1.12 Legal status of tho ¢harlty
The charity is a company limitèd by guarantee and has no share capital. The18lbllity of each mernber in the
event of wlnding up is limited to £1.
Crltlcal accountlng e$tlmat88 and Judgements
In the application of the charily's a¢¢ounting policies, the TrusteeslDirectors are required to make judgements,
estimates and assumptlons about the carrying amount of asset5 and liablllties that are not readily apparent
from other SoU￿s. The estimates and assoclaled assumptions are based on historical experience snd olher
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basls. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the ￿VIsion affects only thal
period, or in the poriod of Ihe revision and future periods where thé revision affeots both current and future
periods.
14-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacles
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Donations and gifts
512
Income from charltable actjvltles
Unrostrlct•d Unrn8trlcl•d
fund8
fund8
2024
2023
Charltabl• actlvltl••
Food sales
Day care income
13,273
18,792
9,981
11,314
Blmilngham clty councll Incom•
Council income
10,467
43,078
40,532
64.373
Incom• from Investmont•
Unrostr1￿éd Restriel•d
lunds
funds
2024
2024
Totsl Unr•strlcted R•8trlct•d
funds
fund*
2023
2023
Totsl
2024
2023
Rental income
Inter8St receivable
48,846
46,294
46,294
994
3.049
3.049
994
3,049
48.846
51,895
46,294
47,288
Othor Income
Restrlctod
lunds
2024
Restrlctad
funds
2023
Grant income
BCC grant in¢om8
25,445
36,250
40,319
40.000
61,695
80,319
15-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charltable actlvitlos
RF
RF
Charltabla
Charltablo
axpendtture oxpandlturo
2024
2023
Dlrect costs
Staff costs
Depreciation and Impaiment
Rates
Insurance
Llght & Heat
Repairs & maintenance
PrIn￿ng postage & ststlonery
Telephone
Motor expense8
Legal & Professional Fees
Payroll
Audit Fees
Sundry Expen$eg
Bank Charges
Bad Debts
105,844
34,768
2,699
4,678
11.460
13,609
630
1,960
8,190
6,354
1,015
3,827
1,411
350
102.274
33.947
929
4.130
10.328
9.631
959
1.605
7.446
4,347
1.332
3.643
4,984
325
1.836
196,795
187.716
Analyfyls by fund
Unrestrfcted funds- general
Restrlcted fijnds
237
196,558
2,074
186.642
196,795
187,716
The depreclatlon charge for the year was £34.768 (2023 - £33,947).
Trusto•slDlrectorn
None of the TrusteeslDirectors (or any persons connected wtth them) received any remuneratlon or benefits
from the charity during the year.
None of the TrusteeslDirectors (or any persons connected with them) recelved any remuneration during the
year Trustees expenses amounting to £0 were relmbursed.
16-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employae8
The average monthly number of employees during th8 year was:
2024
Number
2023
Numb•r
Management & administration
Care & kitchen staff
Total
Employm•nt costs
2024
2023
Wag88 and Salarles
Other pension costs
93,423
12,421
91,362
10.912
105,844
102.274
There were no employee8 whose annual remuneratlon was more than £60.000.
10 Other •xp•ndltur•
R•8trlct•d
funds
2024
Restrlctod
funds
2023
Net108s on dlsposal of tanglble flxed assets
11 Taxatlon
The charlty Is exempt from taxatSon on Its 8Ctivities because all ts income Is applied for charitable purposes.
17-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Tangible flxed assets
Froohold land
and bulldlngs
Motor
v•hIc￿*
Total
ffttlnga &
ulpm•nt
Cost or valuatlon
At 1 April 2023
Additions
2.064.000
7,575
62,393
1,492
66,209 2,192,602
9,067
At 31 March 2024
2,071,575
63,885
66,209 2,201,669
Depreciation and impaimient
At 1 April 2023
Depre¢ialon ¢harg8d in the year
57,106
3.625
48,617
10.053
105,723
96,372
82,694
At 31 March 2024
82.694
60.731
58.670
202,095
Carrying amount
At 31 March 2024
1.988.881
3.154
7,539 1,999,574
At 31 March 2023
2.064.000
5.287
17.592 2,086,879
Land and buildings with a carrying amount of £ 378,518 were revalued at 12 September 2023 by Abacus
Architects Ltd, independent valu8rs rK)t connected wlth the charity on the basis of market value. The valuation
confomis to Intemational Valuation Stsndards and was based on reont market transactions on ami's length
teryns for similar properties.
Al 31 March 2024, had the revalued assets been carried at historic cost less accumulated depreciation and
accumulated impaimient losses, their carrying amount would have been approximately £354,524 (2023 -
£368,039).
The revaluation surplus is disclosed in rn)te 17.
All assets are held for direct charitable purposes.
13 Debtors
2024
2023
Amounts lalllng due withln one year:
Trade debtors
Prepayments and accwed income
1.427
19,248
18,198
20,675
18,978
18-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Creditors: amounts falling due withln one year
2024
2023
Notss
Other taxation and social security
Grants
Trade creditors
Accruals and deferred income
562
5,675
1,183
4,517
617
16,277
979
4,701
11,937
22,574
15 Credltors: amounts falling duo after moro than one year
2024
2023
Notes
Grants
110,630
115,673
16 Retlrement benefft schemes
2024
2023
Doflned contrlbutlon schemes
Charge to proft or loss in respect of defined contribution schemes
958
606
The chanty operates a defined contrtbution pension scheme for al qualifying employees. The assets of the
scheme are held separately from those of th8 charity in an independently administered fund.
17 Restrlcted fund$
The restricted funds of the charity ￿MPrise Ihe unexpended balances of donations and grants held on trust
subject to speafic condttions by donors as to how they may be used.
At 1 Aprll
2023
Incomlng R￿OurceS
resources
expended
Transfors
Galns and At 31 March
losses
2024
Restrrcted funds
Transfer to
unrestricted
fvnd
110.541
(196.558)
(86,017)
86.017
86,017
110.541
(196.558)
86,017
Revaluation
reserve
1.754.709
(61,604)
1,693,105
19-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restrlcted funds
{Contlnued)
Prnvlous yur.
At 1 Aprfl
2022
Incomlng Resources
resources
expendod
Transfers
Galns and At 31 March
losses
2023
Restricted funds
Revaluation
reserve
Transfer to
unrestricted
fund
126.613
(185.645)
(59.032)
489.569
1.265,140
1,754,709
59.032
59,032
126.613
185,645
59,032
Revaluallon
reserve
489,569
1,265.140
1.754.709
18 Unrestrictsd funds - designated fund
These are unrestricted funds vA)ich are material to the chaiivs actNitses.
At 1 April
2023
Trnnsfers At 31 March
2024
200.000
200,000
Prevlous year:
At 1 April
2022
Transfers At 31 March
2023
2CQ.O
200.000
Designatod Fund
W8 have designated a fund to meet unforeseen expenses.
This includes, having to dose down following an unforeseen incident. This will indude damage to the propety.
major renovation of property. There may be a need to hire premises to continue providing the service during
th8 dosure. It will not be possible to pay for hiring thè facilities to continue providing service from our nomial
income. In the event of reduction or stoppage of grant from local authority, we could continue to employ staff
for a limited period and pay r8dundancy payment from designated funds. Furthennore it is a requirement that
the Local Authoiity will only fund a project of an organisation in possession of one year tum round.
-20-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unrestrlcted funds
The unr8strlcted funds of the charity cofflprise the unexpended balan￿$ of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may b8 used. Those includ
designated funds which have been Set asKle out of unrestricted fund$ by the trustees for spaclfic purt>oses.
At 1 Aprll
2023
Incomlng Resources
resOu￿e$
expendtd
Transfers At 31 March
2024
General funds
286.364
44,093
1237)
(86,017)
244,203
Pr6vious yoar.
At l April
2022
Incoming
resourca$
Resourcos
expended
Transfers At 31 March
2023
General funds
481,615
65,855
{2.074)
(259,032)
286,364
Oasignattd Fund
We have designated a fund to meet unforeseen expenses.
This includes, having to close down following an unforeseen incident. This will indtjde damage to the propety.
major renovation of property. There may be a need lo hire premises to continu8 providing the service during
th8 closure. It will not be possib16 to pay for hirlng the faclllties to continue provldlng servicé from our nomial
in¢ome, In the event of reduction or stoppage of gfanl from local aulhority, we ¢ould continue to employ slaff
for a lirnited period and pay redundancy payment from designated funds. Furthemore it is a requirement that
the Local Authority will only fund a project of an organisatlon in possession of one year tum round.
20 Analysis of nel a$sets between lunds
Unrestricted Unrestricted
fund$
funds
g•noral designatod
fund
2024
Restrictsd
fiinds
Total
2024
2024
2024
At 31 March 2024:
Tangible assets
Current assetsl(liabilities)
Long term Ilabilities
306,469
48,364
(110,6301
1,693,105
1,999,574
248,364
(110.$30}
200,fJOO
244,203
200,000
1.693,105
2,137,308
21

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Anatysls of net assets belw¢on funds
{Confjnuod)
UnrOBtrlcted Unrestrlctod
funds
funds
general de81gnated
fund
2023
Rostrlctgd
funds
Total
2023
2023
2023
At 31 March 2023:
Tangible assets
Current assetsl(liabilities)
Long term liabilities
332,170
69,867
(11 5.673)
1,754,709
2,086,879
269,867
(115.673)
200.000
286,364
200,000
1,754.709
2,241,073
21 R•latod party trnn$a￿1on•
There were no dis¢losable relaled party transacttons during the year (2024- none).
22 Prfor porlod adlustmont
Chang08 to the balan￿ sheet
At 31 March 2023
A• provIou8ty AdJu•tmenl
reportèd
A• r••tst•d
Cr•dltors du• wlthln ono yèar
Deferred income
Credltor8 duo aftor one y•ar
Deferred Income
(18.561)
2,284
(16,277)
(133,548)
17,875
(115,673)
Nel assets
2,220,914
20,159
2,241,073
Capitsl funds
Incom8 funds
RestrFcted funds
1,875,518
(120,809)
200.000
(59.032)
1,754,709
200,000
286,364
Unrèstrlcfed funds
345,396
Total •qulty
2,220,914
20,159
2.241.073
-22-

APNA GHAR 1995 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Prlor perlod adjustment
(Contlnuod)
At 31 March 2023
A• previously AdJustmont
roport•d
As restated
Changes to tho proflt and loss account
Perlod end•d 31 March 2023
As prevlously AdJu8lmtErt
As rostat
Charitable 8Ctivities
Other tradlng activities
Grant Income
11.314
53.059
54,169
53,059
(53,059)
26,150
64,373
80,319
Cost of sales
Charitable actiwties
10,306
171.419
(10,306>
16.297
187,716
Nèt movement in fjjnds
1,249.730
20,159
1,269,889
-23-