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 p￿pared 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 reqUI￿d 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 ba￿een 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 be￿een 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 be￿een 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 aC￿sS 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 AC￿pted 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 Trustees1Di￿ct0[6. who are also the
directors of the charity for the purpose of company law, are responsible for the preparation of the finan￿al
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(ox￿ndlture}
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 ad￿uate resoltrces to continu8 in operational existence for the fores8eable future. Thus the
TrusteeslDirectors continue to adopl the going COn￿M 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 ac￿unts.
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$ur8d reliably.
Expenditur8 is classified by activity. The costs of each activity are made up of the tot81 of direct costs and
shared costs, inclLtding support costs involved in undertaking each activity. Direct costs attributsble to a singlg
activity are allocated directly to that activity. Shar8d costs which contribute to more than one activity and
support costs which are not attributable to a single adlvity 8re 8PPOrtioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's us8.
All expenditure Is accountad for on an accruals basls and has been classlfied under headings that aggregate
costs relat8d to the category. Whére costs can not be directly attrlbuted to a partlcular heading they have be8n
allocaled to actlvitles on a bas18 consistent with the u8e of the resources.
1.6 Tanglblo flx•d a•seti
Tangible flx8d assets are Inltlally measured at cost and subsequently measured at cost or valuation. net of
depreclatlon and any Impalmient losses.
D8pr8ciatlon Is recognlsed so 83 to wrlte off the cost or v81uatlon of a88ets less thelr resldual values over theSr
usefvl Ilves on th8 following bases:
Freehold land and buildings
Flxtures, fittings & equipment
Motor vehicles
4% oncost
250/0 on cost
25./0 on cost
The gain or loss arising on the dispo881 of an asset is d818mined as the difference ba￿esn th8 sale proceeds
and the carrying value of the asset, and is recognlsed in the statement of financial activlties.
Depreclation Is Charged so as to wrlte off th8 Cost or valuation of tanglble flxed assets over thelr •stlmated
US8ful IIv8S.
Where assets are held at valuallon, depreciatlon Is charged on the revalued amount. Th8 Portlon of
depreciation relaling to the revaluatlon elem8nt is transferred annually from th8 revaluation reseN8 to
unre$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 sUffe￿d 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 reC￿3nISed 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 Se￿IceS 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 re￿Ivable
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 Ma￿h
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
Cu￿ent 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