Charfty reglstratlon number 10593531England and Wales) Company feglstratlon number 3279108 APNA GHAR 1995 LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
APNA GHAR 1995 LIMITED LEGAL AND ADMINISTRATIVE INFORMATION TrusteeslDlre¢tors Mr M I Saddal Mrs T Pattni Mr K Singh Mr R Jessop Mrs S L Lawson Mrs A Moody Mrs AGoel So¢retsry Mr M I Saddal Charfty number (England and Wal•s) 1059353 Company number 3279108 Prlnclpal address 21122 Clevedon Road Balsall H8ath 8imingham 812 9HO Reglster•d offl¢• Old Bank Chambers 582-586 Kingsbury Road Erdington Bimiingham West MidlarKIs B24 9NO Audltor LMH Accountants Limltsd TIA Trévor Jones & Co Old Bank Chambers 582-586 Kingsbury Road Erdington Bimiingham 824 9ND
APNA GHAR 1995 LIMITED CONTENTS Page Trustees report Statement of trustees responsibilities Indep8ndent audltorfs report Slatement of fln8nclal actlvitles Balance sheet 10 Noles to the flnancial statements
APNA GHAR 1995 LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The TrusteeslDirectors present their annual report and financial statements for Ihe year ended 31 March 2025. The accounts have been ppared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Assooiation, applicable law and both th8 Companies Act 2006, the Statement Of Recommanded Praclice and new public benefit r8POrting requiremenls. ObJ8ctlv•s and actlvltles The charity was incorporat8d on 15 November 1996 (No. 3279108) and Ss registered in England. The ¢omp8ny obtained reglstered charlty Status on 21 November 1996 (No. 1059353}. Th8 principal tradlng address is 21-22 Clevedon Road, Balsall Heath, Birmingham, B12 9HD. Apna Ghar (m8aning our house), was initially sat up to meet the physical, cultural and psychologlcal needs of south Asian Elders. Apna Ghar is a day c8ntre providlng day caro for south Asian m8n and women who are physlcally dlsabled and frail. It offers a high standard of specialised care, comfort and support. with ils maln objectives b8ing lo provide a bright and attractive environment, lo devis8 a support plan in conjunction with thè indivldual attendee lo meet assessed needs. to provide a varfety of activlties wlthin th8 centra and the community taklng into account indlvidual preferences, to monitor the effectiveness of actlvlties by consultation with attendees and staff and to encourage attendees to b8 involved in the running of their $8rvlc8S. Apna Ghar Is a multl-fallh centre providlng day care to the elderly, disabled, crltlcal and vulnerable people from the community. The Centre was initially established by hiring premises on Cl¢fton Road in Balsall Heath and was run by volunteers. Later th8 Local Authority started providlng financial assistance lo meet part of the running expenses. Due to flnancial reslralnts Imposed by the local authortty fundlng has been substantlally reduced over the years. The Management of Ihe centr8 has been reqUId lo find alternallve methods of generating income In order for the charlty to continue. Future fundlng Is uncertaln given both Government and Local Aulhorlty cuts. charities In th18 sector were told that they should be self fundlng as soon as possible and so Apna Ghar hav8 been exploring w8ys of developlng additional income strearns. we are now selling food to indlvlduals and organlsations al minimal profit. Following demographic changes in society the Centr8 is now multl faith and there Is no discrimination on racial, cultural or gender grounds. Peopl8 wilh no rellgious beliefs are also welcomed. We offer a speciallsed range of services lo support and éncourage people of faiths and culture to mingle and int8grat8 With each other. This wlll encourage hamiony baeen different faiths, cultures and genders. On numerous occasions the centre has been praised for our outreach projects. We tailor the requirements lo the individual's ability and our stsff are multillngual 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 v8geladan, v8gel8rian and any special requirements. The cllents are encouraged to converse with each other, share their experien¢es and nostalgia. This assists lo a118viale loneliness of the users who live on their own. The users are also encouraged to take p8rt in varlous acllvities, Including physical activities for able bodied people and people wilh low mobility problems. Sittlng exercises for dients with mobility problems. Th8 centre is a pr6ventlon entlty and involvem8nt in physical activities does not only sustain their mobility but also assists in Improving their health.ln ¢ollaboralion with other Organlsations. Ihe Centre has Introduced sitting Yoga and group dancing for the clients. We have also started a meal dellvery servlce to people who are not our clients. The majority of our clients are critical and vulnerable and are referred to us by Birmingham Social Servlce Department or by other local authorities such as Solihull. The are other ¢llents who are private cilizgns and they come to the Centre on a walk in basis. Development The Cèntre is under an obligation to provide quality seNice and facillties. For this purpos8 we are striving to d8V8Iop the Organisatlon, and we propos8 to cary out following plans subject to availability of funds..
APNA GHAR 1995 LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Strategies for a¢hieving aims and objectives We continued to provide outreach service to users who cannot attend the centre, to alleviate their loneliness and 8SSlSt in shopping as required. We ar8 also striving lo sell freshly cooked meals and savoury snacks to outside organisations and pèrsons. The trustees have replaced the old mini bus with a newer mod81 at a cost of £45,420 in November 2024. The minibus is fitted with a tail lift enabling us to transport Use on wheelchairs. For this purpos8 the Cent had a grant of £20,000 from th8 National Lottery. Public benefil The TrusleeslDirectors have paid due regard to guidance Issued by the Charlty Commission in declding what activities the charity should undertake. Activitias The centre will continue to strive to rehabilitate the Asian elders and to develop th8ir well being, alleviat6 loneliness and serve as a prevention cgntre. The centre will continue to improve the environment for ils service users by renovating and further developing the large facility that th& centre occupies. It will continue to develop the communities around il so that the image of care work is improved, and to continue to train care workers in order lo provide the correct care requirèments for its users. Achievements and perfornianco Significant 8ctiw.ties and 8Ghievements against objectives The chartty has worked hard to maintain rental income from the Easl Wing units to ensure a significant funding source other than the council. Efforts havè been madè to revlew overheads and improve collection of funds. Flnanclal revlow The Charity obtains the majority of its funding from Local Authorities, in particular Bimingham City Council. In the year to 31 March 2025 funding has been the same as during the last financial year, Altemative funding streams are being sort. The Trustees have worked hard to maintain 8xpenditure at a level similar to 2023124. which givén the current climate has been a great achievement. The Trustee's have used £76,000 from the savings account which indudes payment for the minibus. There is a deficit of £24,000 this year as compared to the surplus of £74,000 in Ihe previous year. The deficit can be attributed to rèallocation of the funds. Al the lime of writing this report Bimiingham City Council are still in financial crisis, and, as last year, futu funding will probably be more critically reviewed. The Governm8nt appointed a Gommissioner to ovorsee the city council, affairs. Fortunately, due to the careful management of the Trustees there are reserves available to continu8 the services offered. The centre has managed to provid8 services to its users. Our main objective remains to alleviate lonellness for citlzens living on their own in the community. This can only be achieved by selling our Services and receiving funds from various sources, We are also planning to expand our catering business. LeafletslFlyers 8bout our day care service, catering and hiring facilities have been distributed to Various organisations indudlng religious places. We have also stsrted meal delivery servic8. Wa encourage people of diff8r8nt faiths and cultures to integrate with each other. Thi$ encourages people of varlous falths and cultures to livè In hamony and not to dlscrimlnate agalnst each other. Reserves policy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintain6d at a level equivalent to beeen Ihree and six month's expenditure. The TrusteeslDirectors consider that reserves at this lev61 will ensur8 that, in the event of a significant drop in fundlng, they will be able to continue the charitys current activities while consideration is given to ways in which addrtional funds may be raised. This level of reserves has been maintained throughout the year , wlth further expenditure anti¢ipated on the improvement and renovation of the premises.
APNA GHAR 1995 LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IAajor risks The directors hav8 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. Th8 directors conduct an annual review of the risks the charity may face and impl8ment procedures deslgned to minimise any potenlial impact on the Charity should those risks materialise. Structurn, governance and management The charity is a company limiled 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 61dedy, primarily those of Asian and other origin or des¢ent Irving In the Blrmingham area. by the provision of a Day Care Centr8. Also th8 advancement of education of carers and to provide training to individuals and organisalions who are at the point of delivering cara lo Asian elderly peopl8.The Centre welcomes clients from other races and all users a treated equally irrespecllve of race, colour, religion and gender. Deslgnated funds comprise unrestricted funds that have been set aslde by the trustees for particular purposes. The aim of each fund is sel out in the notes lo the financial staternents. Restricted funds are funds wliich are to be used in accordance with specific r8Stri¢tions 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. Bimingham City Counal requir8 that under the condltlons the Day Care Centre Grant advanced from the City should be treated as a restricted fund. Monie Virdee was the centr8 manager and Is In tharge ol the day to day activities of the day centre. The Iruslees, who served during the year were: Mr M I Saddal Mrs T Pattni Mr K Singh Mr R Jessop Mrs S L Lawson Mrs A Moody Mrs A Goel Recruitment and appointment of trustees As stated in the corsslitulion of Apna Ghar (19951 Limited there will be beeen 4 to 10 trustees, from whlch th8 consultatlon wmmittee will appoint 4 as m8mb8rs of the management committee. New trustees undergo an orlentatlon day to brief them In their legal obligations under charity and company law, th8 content of the Memorandum and Articles of Association, Ihe committee and decision making processes, the business plan and recent financial perfomance of the charlty, during the induction day they meet key employees and other trustees. Trustees are encouraged lo attend appropriate external training events where these will facilitate the undertaklng of Iheir role. Organisation81 stmcturg The charity is a single organisation. The trustees have considered the most approprlate policy for investing funds and have found the Business Reserve account meels thair r8quirements to generate income and yet still have ready aCsS to funds. Audltor A resolution proposing that LMH Accountants Limited Tla Trevor Jones & Co be reappointed as audttors of tha centre will be put to the members.
APNA GHAR 1995 LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Disclosure of infomlalion to audltor Each of the TTUSteeslDirectors ha5 Gonfimed that Ihere is no infomiation 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 appropriata steps to identify such relevant information and to establish that the auditor is aware of such infomiation. The trustees report was approved by the Board of Trust8eslDirectors. Mr M I Saddal Dirnctor
APNA GHAR 1995 LIMITED STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The TrusteeslDireGtors, vtho 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 ac¢ordance with applicable law and United Kingdom Accounting Standards (United Kingdotn Generally ACpted Accounting Practice). Company law requires the Trust88sIDir8ctors to prepare ffinancial statements for each financial year which give a true and falr view of the state of affairs of the charity and of the incoming SOurceS and application of resources, including the income and expenditure, of the charitable company for that year. In preparFng these financial statements, the TrusteeslDireGtors are required to.. select 8uitsble accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP., - make judgements and estimates that are reasonable and prudent., and prepare the financial slatemenls on the going concern basis unless it is Inappropriate to presume that the charity will continue in operation. The TrusteeslDirectors 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 statam8nls comply wtth the Companies Act 2006. They a also responsible for safeguarding the assets of the charity and h8nce for taking reasonable steps for the prevention and detedion of fraud and other irregulafilies.
APNA GHAR 1995 LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF APNA GHAR 1995 LIMITED Oplnlon We have audited the financial statements of Apna Ghar 1995 Limited (the 'charity') for the year ended 31 March 2025 which comprise Ihg statement of financial activities, the balance sh88t and no18s lo th8 flnancial statements. including significant accounting policles. The financial reporting fraM8w0 that has be8n applied In their pr8paration is applicable law and Unit8d Kingdom Accounting Standards. includirg Financial Reporting Standard 102 The FinanGial Reporting Standard appllcable In the UK and Republic of Ireland (United Kingdom Generally A¢¢epted Accounting Pracli¢e). In our oplnion. tha flnancial statements: give a true and fair vlew of the state of the charitable companys affalrs as at 31 March 2025 and of its incoming resources and application of resources, includ5ng its income and expenditure, for the year then ended; have been propedy prepared in accordance with United Kingdom Generally Aex8Pt8d Accounting Practice., and hav8 b88n prepared in accordance wlth the requlrements of the Companies Act 2008. Ba813 for oplnlon We conducled our audll In accordance wlth Inlemational Standards on Audltlng {UKI {ISAs (UK)) and appllcable law. Our responsibilitles under those standards are further described In the Auditorfs responsibilities for the audit of the financial statements $8clion of our report. We are Independent of the charity In apxordance 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 entlties. We believe that the audlt evidence we have obtained Is sufficient and approprtate to provlde a basls for our opinion. Concluslons rolatlng to golng concorn In auditing the financial statements, we have concluded that the truslees use of the going concem basis of accounting In the preparation of the financial statements is appropriate. Based on the work we have performed, we have not Identlfiod any Material uncertainties relating to events or conditions that, individually or collectively, may rASt significant doubt on the Charity's ability to continue as a going concem for a period of at least tW8lve months from when the financial stalements 8re authorlsed for issue. Our responsibilili88 and the responsibilities of the TrusteeslDirectors with respect to going concern are describ8d in the relevant section8 of this report. Other Informallon The oth8r infomiation comprises the Inforniation Included in the annual report other than the financial statements and our audltorfs r8POrt th8reon. The TrusteeslDlreclors are responslble for the other information contained withln the annual report. Our opinion on the financial statements does not cover the other information and, exc8Pt to th8 extent otherwise 8xplicily stated In our r8POrt, we do not express any form of assurance conclusion thereon. Our responsibility is to read the olher infomation and, In doing so, consider whether the other infomiatron is materially inconsistenl with the financial statemenls or our knowledgè obtained in the course of the audit, or otherwlse appears to be materially misstated. If we identify such materi81 inconsistencies or apparent material mlsstatements, we are r6quir6d to delemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on Ihe work we have perfomied, we condud8 that th8re Is a ma18rial mlsstatement of thls other infomiation, W8 arè roquired to report that fact. W8 have nothlng to report in this regard. Oplnlon8 on other matters prescrlbed by the Companlos Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the infonnalion given in the trustees reFL)rt for the financial year for which the financial statements ar8 prepared, which includes the directors, report prepared for the purposes of ccimpany law, is consist6nt with the financial statements,. and the directors, report included within the tnjstees report has been prepared in aGttJrdanc8 with appllcabl8 legal requirements.
APNA GHAR 1995 LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF APNA GHAR 1995 LIMITED Matters on whlch we are required to report by exceptlon In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not id8ntrfied material misstatements in the directors, r8POrt induded within the trustees reporL We have nothing to report in r8spe¢t of the followtng matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or tUrnS adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreoment with the accounting records arKJ retums" or certain disclosures of trustees. remuneration specthed by law are not made; or we have not received all the information and explanations we require for our audit; or the TrusteeslDirectors were nol entitled to prepare the financial ststements in accordan with the small companies regime and tske advantage of the small companies. exemptions in preparing the trustees report and from the requirement to prepar8 a strategic reFKrt Responsibllitlos of Trust8eslDirectors As explained more fulty in the statement of trustees responsibilities, the Trustees1Dict0[6. who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the finanal statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trusteesl Directors determine is necessary to enable the preparation of financial statements Ihat are free from rnaterial misststement. whether due to fraud or error. In preparing the financial statements. the TrusteeslDiredors a responsible for assessing the charitys ability to continue as a going concem, disclosing, as applicable, matters r8lated to going concem and using the going concem basis of accounting un18ss the TrusteeslDirectors either intend to liquidat8 the charitable company or to ceasa op8rations. or hav8 no r8alistic altemative but to do so. Audltorfs Tesponslbllltles for the audlt of the flnanclal statements Ouf obj6ctives are to obtain reasonable assurance about whether the financial statemants as a whol8 are fr88 from material misstatemenl, whether due to fraud or error, and to issue an auditorfs report that indudes our opinion. Reasonable assuran is a high level of assurance but is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on Ihe basis of these financial ststements. The extent to which our procedures are capable of detecting irregularities, induding fraud. is detsiled below. A further description of our responsitslities is available on the Finanual Reporting Council's website at: https:11 wWw.f.or9.UkIaudiI0r8r8sponslbI1lties. This description fonns part of our auditorfs report. Use of our report This report is made solety to the charita& companws 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 stste to them in an auditor's report and for no other purpose. To the fullest extent pennitted by law, we do rK)t accept or assuTne responsibilty to anyone other than the charitable company and the charitable company's members as a bcMJy, for our audit work, for this report, or for the opinions we have fomied.
APNA GHAR 1995 LIMITED INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF APNA GHAR 1995 LIMITED stephen Lewls (Senlor Statutory Audftor) For and on behalf of LMH Accountants Limited TIA Trevor Jones & Co, Statutory Auditor Charter8d Accountants Old Bank Chambers 582-586 Kingsbury Road Erdington Birmingham B24 9ND Date".
APNA GHAR 1995 LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Deslgnated Restrlcted funds Funds lunds Total Unrestrfded Deslgnated Restrlcted funds Funds funds Totsl 2025 2025 2025 2025 2024 2024 2024 2024 Not•s Income and endowmènts from: Donations and legacies Charitsble activitie3 Investment income Other income 3.741 53,441 3.281 3.741 53.441 55.185 61.499 512 24,885 3,049 512 24,885 51,895 193,647 51,904 61.499 48.846 193,647 Total Income 60,463 113.403 173.866 28.446 242.493 270.939 Expendlturo on: Charitsbie activities 690 196.955 197.645 238 196.558 196,796 Total expendftur• 690 196.955 197,645 238 196,558 196,796 Not Incomol(oxndlture} 59.773 (83,552) (23.779) 28.208 45.935 74,143 Transfers between funds 165.292 (200,000) 34,708 5,741 (5,741) Not movement In funds 225,065 (200.1MIO) (48,844) (23,779) 33,949 40,194 74,143 Recon¢lllallon of funds: Fund balan$ at 1 April 2024 320.313 200.000 1.794.903 2.315,216 286,364 200,000 1,754,709 2,241,073 Fund balances at 31 March 2025 545.378 1.746.059 2,291,437 320.313 200.000 1,794,903 2,315,216 The ststement of financial aclivities indudes all gains and losses recognised in the year. All income and expendiiure deriv8 from continuing actiV5ties.
APNA GHAR 1995 LIMITED BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible ass8£s 11 2,071,256 2,061,178 Curront a88ets Debtors Cash at bank and in hand 12 22,987 205,616 20,675 239,626 228,603 260,301 Credltors: amounts falllng due wlthln one year 13 (8,422) (6,263) Not currant a•set• 220,181 254,038 Total a888ts1088 currant Ilabllltles 2,291,437 2,315,216 Tha fund$ of th? ¢harlty Restricted Income funds Unrestricted funds - general Unrestricted funds - designated fund 15 17 16 1,746,059 545,378 1,794,903 320,313 200,000 2,291,437 2,315,216 Mr M I Saddal Dlroctor Company reglstration number 3279108 (England and Wales) 10-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies Charlty Infomiatlon Apna Ghar 1995 Limrted is a private company limited by guarantee incorporated in England and Wales. Th8 registered office is Old Bank Chambers. 582-586 Kingsbury Road, Erdingion. Bimingham, West Midlands, 824 9ND. 1.1 Accountlng conventlon The a¢count5 have been prepared in accordance with the charitys goveming document. the Companies Act 2006 and °Accounting and ReportÉng by Charities: Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102). {as amended for accounting periods commenang from 1 January 2016). The charity is a Public Benefit Enb'ty as defined by FRS 102. The charity has taken advantsge of the provisions in the SORP for charitFes applying FRS 102 Update Bulletin 1 not to prepare a Ststement of Cash Flows. The financial statements are prepared in sterling, which is the fLmCtional Curren of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The aKounls 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 TnJsteeslDirectors have a reasonable expectation that the charity has aduate resoltrces to continu8 in operational existence for the fores8eable future. Thus the TrusteeslDirectors continue to adopl the going COnM basis of accounting in preparing the financial statements. 1.3 Charftable funds Unrestricted funds are available for use at the discretion of the TrusteeslDirectors in fvrtherance of their charitable objectives. Restricted furKls are subject to spe¢ffi¢ ¢onditions by donors as to how th8y may be used. The purposes and uses of the restrictsd funds are set out in the notes to Ihe acunts. 1.4 Income Income is recognised when the charity is legally entilled to it after any performance cormditions have been met, the amounts Can be measured reliably, and it is probable that income will be received. Cash donetions are recognis8d on re(xipt. Other donations are rec>)gnised once the charity has been notified of the donation, unless perfomiance conditions require defefral of Ihe amount. Income lax recoverable in r81ation to donations received under GiftAid or deeds of covenant is r8cognis8d at the time of the donation. Legacies are recognised on re¢eipt or otherwise if the charity has been notified of an impending di$trTbution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grant income is recognised in Ihe period to which it relates to. 11
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcleg (Contlnu8d} 1.5 Expendltur• Exp8nditur8 is r8cognised onc8 there is a legal or constructiv8 obligation to transfer economic benefil to third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be mea$ur8d reliably. Expenditur8 is classified by activity. The costs of each activity are made up of the tot81 of direct costs and shared costs, inclLtding support costs involved in undertaking each activity. Direct costs attributsble to a singlg activity are allocated directly to that activity. Shar8d costs which contribute to more than one activity and support costs which are not attributable to a single adlvity 8re 8PPOrtioned 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 us8. All expenditure Is accountad for on an accruals basls and has been classlfied under headings that aggregate costs relat8d to the category. Whére costs can not be directly attrlbuted to a partlcular heading they have be8n allocaled to actlvitles on a bas18 consistent with the u8e of the resources. 1.6 Tanglblo flx•d a•seti Tangible flx8d assets are Inltlally measured at cost and subsequently measured at cost or valuation. net of depreclatlon and any Impalmient losses. D8pr8ciatlon Is recognlsed so 83 to wrlte off the cost or v81uatlon of a88ets less thelr resldual values over theSr usefvl Ilves on th8 following bases: Freehold land and buildings Flxtures, fittings & equipment Motor vehicles 4% oncost 250/0 on cost 25./0 on cost The gain or loss arising on the dispo881 of an asset is d818mined as the difference baesn th8 sale proceeds and the carrying value of the asset, and is recognlsed in the statement of financial activlties. Depreclation Is Charged so as to wrlte off th8 Cost or valuation of tanglble flxed assets over thelr •stlmated US8ful IIv8S. Where assets are held at valuallon, depreciatlon Is charged on the revalued amount. Th8 Portlon of depreciation relaling to the revaluatlon elem8nt is transferred annually from th8 revaluation reseN8 to unre$trlcted funds. As a result. the depreciatlon charge to the Statement of Flnancial Acllvities reflects the hisloric cost equivalent. 1.7 Impalm78nt of flxed assots At each reporting end date, the charity revlews the ¢arylng atrK)unts of its tanglble assets to determlne wh8ther there is any indicatlon thal those assets have sUffed an impairment loss. If any such indicatlon exists, the recoverable amount of the asset is estlmated in order to detennine the extent of the impainnent loss {if any). 1.8 Ca$h and cash equlvalents Cash and cash 8quivalents include cash in hand, deposits held at Call wlth banks, other short-term Ilquid Investments wilh original maturitie5 of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings In current liabillties. 12-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies {Contlnued) 1.9 Flnanclal Instruments The charity has èlected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of Éts financial instruments. Financial instrumonts are recognised in the charivs balance sheet when the chaiity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. the net amourts presented in the financial statements, when there is a legally enforceable right to set off the reC3nISed amounts and there is an intention to settle on a net basis or to realise the asset arKI settle the liabilty simultaneously. 8asl¢ flnancial assets Basic financial assets, which indud8 debtors and cash and bank balances, a initially measured at transaction price including transaction costs and a subsequenlly carried at amortised cost using the effective interest method unless the arrangement o)nstitutes a financing transaction. where the transaction is measured at the present value of the future receipts dis¢ount8d at a market rate of interest. Financial assets ¢lassifi8d as r8¢8ivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities. induding creditors and bank loans are intbally recognised at tranSaCt)n price unless the arrangement ¢xJnstitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. FinancÉal liabilities classffied as payable within one year are not amortised. Debt instrument5 are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or SeIceS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassffied as current liabilriies if payment is due within one year or less. If not, they are presented as nonrycurrent liabilitie5. Trade creditors are rewgnised initially at transacbon pri and subsequently measured at amortised cost using the effective interest method. DerKognltlon of ljnanclal Ilabllltles Financial liabilities are derecognised when the charity's c¢xitra¢tual obligations expire or are discharged or Cancelled. 1.10 Employee benofits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefrts are recognised immediately as an expense vthen the d)arity is demonstrably committed to temiinate the employment of an employe& or to provide tennination benefits. 1.11 Rotlrement b•neffts Payments to defined contribLrtion r8tirem8nt benefit schemes are charged as an expanse as they fall due. 1.12 Legal status of the charlty The charity is a company limited by guarantee and has no share capttsl. The laibility of each member in the event of winding up is limited to £1. 13-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltical accounting estimates and judgements In the application of the charitys accounting policies, the TrusteeslDirectors are required to make judgements, estimates and assumptions about the carying amount of assats and liabilitbes that are not readily apparent from other sources. The estimates and associated assumptions are based on historfcal experience and other factors that are considered to be relevant. Actual rèsults may differ from these estirnatgs. The estimates afKI underlying assUmplic$ are reviewed on an ongoing basis. Revislons 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. Income from donatlons and legacl Unrestrlcted Unrn$trlcted funds funds 2025 2024 Donations and gifts 3,741 512 Income from eharftable actlvltles Unrestricted Unrestrlcted funds fvnds 2025 2024 Charltable activlties Food sales Day care in¢ome 14,059 16,415 13.273 16.792 Birniingham clty council incomg Council income 22,967 (5.180) 53,441 24.885 In¢ome from investments Unrestrictsd Restrlct funds funds 2025 2025 Total Unrestrictsd Restrict8d funds funds 2024 2024 Total 2025 2024 Rental income Interest reIvable 51.904 51.904 3,281 48,846 48,846 3,049 3,281 3.049 3.281 51.904 55,185 3,049 48.846 51.895 14-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other Income Restricted funds 2025 Rostrlcted funds 2024 Net gain on disposal of tsngible fixed assets Grant income BCC grant income Lottery grant income 6,499 20,000 35,000 25,445 36,250 131,952 61,499 193,647 Expenditure on charitsble activities RF RF Charitable Charrtable expenditure expenditure 2025 2024 Diroct Costs Staff costs Depreciation and impainnent Rates Insurance Light & Heat Repairs & maintenance Printing postsge & stalionery Telephone Motor expenses Food purchases Legal & Professional F8es Payroll Audit Fees Sundry Expenses Bank Charges Bad Debts 89.600 36,686 3.465 5,528 14,905 13,865 581 2,105 7,483 10,062 5,284 1.423 4,902 1,086 244 426 94.381 34,768 2,699 4,678 11.460 13,609 630 1,960 8,190 11,463 6,354 1,015 3,827 1,412 350 197,645 196,796 Analysis by lund Unrestricted funds- general Restricted funds 690 196.955 238 196,558 197,645 196.796 The depreciation charge for the year was £36.686 {2024 - £34.768). 15-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Truste88lDlrectors None of the TrusteeslDirectors (or any persons connected with them) received any remuneration or benefits from tha charity during thè year. No trustees were re-imbursed any expenses. Employees The average monthly number of employees during the year was: 2025 Number 2024 Number Management & administration Care & kitchen staff Total Employment costs 2025 2024 Wages and salaries Other pension costs 88,637 963 93,423 958 89,800 94.381 There were no employees whose annual remuneration was more than £60.000. 10 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 16-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tanglble flxed assets Freohold land and bulldlngs Flx1ur•¥, fftdng• & •qulpm•nt Motor v•hlclo8 Totsl Cost or valuation At 1 April 2024 Additlons Disposals 2,071.575 63,885 345 66,209 2.201.669 46,420 46,765 (26,000) (26.000) At 31 March 2025 2.071,575 64.230 86,629 2,222,434 Depreclatlon and Impalnnent At 1 April 2024 Depreciation charged in the year Eliminated in respect of disposals 21.090 21.259 60,731 2,089 58,670 13,338 (25,999) 140,491 36.686 125,9991 At 31 March 2025 42.349 62,820 46,009 151,178 Carylng amount At 31 March 2025 2,029.226 1,410 40.620 2.071,256 At 31 March 2024 2,050.485 3,154 7.539 2,061,178 Land and buildings with a carying amount of £ 378.518 were revalued at 12 September 2023 by Abacus Ar¢hltects Ltd. independent valuers not connected wllh the chartty on the basis of market valu8. The valualion confoms to Intemational Valuation Standards and was based on recent market transactions on ami's length terms for simllar properties. Al 31 March 2025, had the revalued assets been carried at hlstoric cost less accumulated depreciatlon and accumulated impairment losses. Ihelr caryng amount would have been approximately £365,924 (2024 £448,787). The net book value of land and bulldings Includes assets stat&J at valuatlon. Depreciation for the year includes £82,863 charged on revalued assets. of which £61.604 has been transferred from the revaluation reserve to unrestricted funds." All assets are held for direct charitable purposes. 12 Debtors 2025 2024 Amounts falllng due wlthln one y•ar: Trade debtors Other debtors Prepayments and accrued income 2,912 1,031 19,044 1,427 19,248 22,987 20.675 17-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Crnditors". amounts falllng due wlthin one year 2025 2024 Other taxation and social security Trade creditors A¢¢ruals and d8f8rred income 562 1,183 4,518 2,835 5,587 8,422 6,263 14 Retlrement beneflt schemes 2025 2024 Dofinéd ¢ontributlon schema8 Charge to profit or loss in respect of defined ntribUtIon schemes 963 958 The charity operates a d8fined contribution pension herne for all qualrfylng employees. Thè assets of th8 scheme a held separately from those of the charity in an independently administered fvnd. 18-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 S Restricted fvnds The restrict8d funds of the charity comprise the unoxpended balances of donallons and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2024 In¢omlng Resource$ resources expgndod Transfers Galn$ and At 31 March losses 2025 Restricted funding National Lottery - Prop8ty National Lottery -van 93,403 {196,955) 103,552 101,798 (4,740) 97,058 20,000 (2,500) 17,500 101,798 113,403 (196,955) 96,312 114,558 Rèvaluation reserve 1,693,105 (61,604) 1,631,501 1,794,903 113,403 (196,955) 34,708 1,746.059 Pr•vlous year: At 1 Aprll 2023 Incomlng Re8ource8 r•sources oxpended Tran$for8 Galn$ and At 31 Mah 108898 2024 Restrfcted funds National Lottery - Property 135,955 1196,5581 60.803 106,538 {4,740) 101,798 242.493 {196,5581 55,863 101,798 Revaluatlon reserve 1,754,709 (61,604) 1,693,105 1,754,709 242,493 {196,558) (5,741) 1,794,903 19-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Unrestrlcted funits - d•slgnatsd fund These ar8 unrestricted funds which are malerial to thè chartvs activities. At 1 Aprll 2024 Trnnsfers At 31 March 2025 200.000 (200,000) Pr•vlou8 y•ar: At 1 Aprfl 2023 Transfora At 31 March 2024 2CMJ,000 200,000 Doslgnated Fund We assess whether we would like to designate funds for a specific purpose on an annual basis. We currently do nol need feel that we need a designated funds. last year we transferred the funds back to unrestricted fijnds. 17 Unr•8trlctod funds The unrestricted funds of the charity comprise the un8xp6nded balances of donations and grants which are not subject to specific Conditions by donors and grantors as to how Ihoy may be used. Th8se include designated funds which have been set aside out of unrestrlcted funds by the trustees for specific purpos8S. At 1 Aprll 2024 Incomlng Resourcos r•sour¢•$ •xpended Transfèrs At 31 March 2025 General funds 320,313 60,463 (6901 165.292 545,378 Prevlou8 year: At 1 Aprll 2023 Incomlng Resource$ ources oxpondod Transfers At 31 March 2024 General funds 286.364 28.446 (238) 5,741 320,313 -20-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysls of net assets belween fvnds Unrestricted Unrtstrlcted funds funds general deslgnatsd fund 2025 Rostrlctsd funds Total 2025 2025 2025 At 31 March 2025: Tangible assets Cuent assetsl(liabilities) 325.197 220,181 1,746,059 2.071.256 220,181 545.378 1.746,059 2,291.437 Unrestrfcted Unrestricted funds funds general designated fund 2024 Restrictèd funds Total 2024 2024 2024 At 31 March 2024.. Tangible assets Current assetsl(liabilities) 266.275 54,038 1.794,903 2,061,178 254.038 200,000 320,313 200,000 1,794,903 2,315,216 19 Related party transactions There were no disclosablè lated paty transactrons during the year (2024- none). -21-
APNA GHAR 1995 LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Prior period adjustment Changes to the balance sheet At 31 March 2024 As prevlously Adjustment reported As re$tatsd Fixed assets Tangible ass6ts Credltors due wlthin one year Deferred income Creditors due after one year Deferred income 1,999.574 61.604 2,061.178 (5.675) 5,675 (110,630) 110.630 Net assets 2,137.307 177.909 2.315,216 Capital funds Income funds Restricted funds 1,693,105 200,000 244,202 101,798 1,794,903 200,000 320,313 Unrestricted funds 76,111 Total equity 2,137.307 177,909 2,315.216 Changes to the profit and loss a¢count Perl¢)d ended 31 March 2024 As prevlously Adlu$tment As restated Charitable activities Grant income 40.532 61.695 (15.647) 131,952 24,885 193.647 Revaluation of fixed assets (61,604) 61,604 Net movement in fvnds (103.766) 177.909 74.143