Dhek Bhal Strategic Report for the Year Ended 31 March 2024 "l enjoy all the seThices especially thp fnntl Thi.£ i.£ 8 good seThic@ lor us men. I find it difficult fo do tasks now thal l am getting older and would like to speak lo social wothers. They are hanl to get hold of but Dhek Bhal support me." .1 have been here for the last twenty years. I had joined on a family membership. When I leamed more, I became a n7ember and a trustee. I wanted to coiplribule rnore. I was involved in the successful establishment of the men's projecl and now, l am sewing Dhek Bhal as a Chalerson. Working with Dhek Bhal givos me incentives to be active. livo a healthy lifostylg and gracofully age. The health wothshops thal are organised by Dhek Bhal are directly beneficial lo me and some of my medical problems such as slroke and insomnia. Dininq toqether provides us with an opportunily lo talk, sha pleasantries and partake in a nutritious healthy activity. We bond ÈogeÈher.° .1 have been Goming here for ten lo twelve years now. l am satisfied with the seNice. I had a stroke, so I firpd it difficult lo operate one side of my body. l exercise alongside others here once every week. I rind it holpful. Tho food is good and I havc no complaints with the homecare.. .1 have been here for eight years now. I have lots of friends. l enjoy playing cards and exercising. There are no pmblems. I want to keep my mind and body active and Ihese exercises help mel. Feedback from service users Domiciliary Care Services. "nhgk Rh.?1 sprvices for the elderty and infim7 is exceptional. They have trained staff who speak different languages and dialects and this gives me and my brother peace of mind knowing thal our mother is well looked after culturally.- °Every time I call the office to speak about changes to visit limes due to hospital appointments, the adii?iii vwouliJ Iv)yviid iii fiieridly diid sUPPOrtive manner. I have been a service user for jusl over 12 years with Dhek Bhal and don't know what I will do wilhoul them.- "They listen to my small complaints and acl on it immediately. The care slaff team visiting me fmm the carers, the office staff and manage have always been polite and supportive. Due lo my depression and anxiety from dementia. l am not easy lo please as I cannot control my emotions. The care staff visiting me would share their knowledge of demenlia wilh me and explain about the condition in a very Gdring tnanner. l am in their safe nanus especlaiiy when I need ro ger our of the house for shoppirRg or for banking lasks." .All the care Worke thal visit ffty mum are excellent and always go out of their way to make her feel relax and cared.. °We as a family have been fortunale to get a good service for my mother-in-law who is in her 90's veiy flail aiid Guiilubed. All Ilie Ldfvib Vlbilirig rebpeGI her dignity when providing person81 c(Ire dnd treat her for utmost SpeCt." .1 am really happy with the cafft provided from the outset. The Registered manager is always available on the phone or to visit al my request and explained clearly in detail about how lo make a referral for IIIGreased hours or re[eal for my molher increased needs.. °The Managers are responsive to any change to visits we need lor our appoiiiÈments and accommodate us always and this is cIproCal. We a ever so grateful for all the support provided by Zehra and her team and cannot thank them enough.- °The office staff are very patient when I call the office several limes lo check which carer is visiting me as l often get confused. These calls offered me an opportunity lo speak lo the managers who often with humour cheer me up. Thank you to everyone in Dhek Bhal.- Page 15
Dhek Bhal Strategic Report for the Year Ended 31 March 2024 am 8xtrp.mply .qafi.%fip.d with the Dhek Bh21 SeiCe. Their leam has demonstrated exceptional professionalism and care in all aspects of their work. Whether rf's managing day-to-day tasks or ensuring the well-beirpg ol my mother-in-law, they have gone above and beyond to pmvide reliable and compassionate service. They are always punctual, altentive to detail, and genuinely concerned about makirpg life easier for me. Their dedicalion to high-qualily seNice is I/Y commendable. They have provided me 3 nights of care as well as day time Gare. I can't thank them enough as its made my life so much easier. On these 3 nights I can sleep undislurbed and wony free. I highly recommend Dhclc Bhal to onyone looking for truslworthy and Comprehensive Gare and maintenance services. .1 am incredibly qrateful for the support Dhek Bhal has given me and for pn)viding me with very good carers. They have made the entire process smooth and sfress-free, ensuring that I was and still am matched with compassionafe, reliable, and well-trained carers. The team is always responsive to my needs and they take the time to undersland the specific requiremenls that I need. Their commilment to delivering excellent care and pmviding peace of mind is tnjly remathable. I highly recommend Dhek Llhal for anyone seeking dependable ai?d Ganiig assislaiiGe. "It's really important for our family that our mum has care workers who understand her culfure and background as well as being able lo communicate mulli-lingually with her. As my mum s lead carer I have found Dhek Bhal management leam very SponSive to any concerns raised, if necessary the service manager and even the CEO visits mum to talk Ihff)ugh any issues, it's very helpful that I can Contact Dhek Bhal management at any lime and gel a swrft SpOnse.° 'Mum, has been going lo Ihe day centre for many many years and also uses their setvices for her care at home. l. as her son & carer feol very confident Ihat mum is undor such a lriendly a family like organisaÉion where she feels comfortable lo have her care & her needs and personal care. She says they are like my extended family who l allow in my flat without any hesitation. She feels complelely safe with her carers and they understand her needs as at this advance age mum is slow bul excellent unde[andIng by the carers in preparation of her meals as per her requirements. All respect is provided culturally & ligiOusly. I don't think we had waking nights last year it will be the first timo Ihis yoar. Thoy used to opcn fasl at homo and thcn thcy would comc and do thc cvcning shifts. °The care worker is wonderful and goes above and beyond to help my mum. As a SuIt, we know for sure she is one of mum's favoun.te carersl We know mum can be quite drfficult at times, however Ihe carer has handled difficult situations calmly, with patignce and used calming lechniques to ensure my mum dogsn't panic. Nor do8s she get angry. The carer is very diligent and alert- letting us know rf there any changes in mum's heallh. Dhek Bhal seNices and staff are amazinq, livinq by Ihe name in support of vulnerable people so rewardinq & appreciate the good woth - keep it up.- "I grvdlly dppreGldled Ihe enjoyable trips Dhek Bhal organised. These tiips bring all ages and cultures together. We all have a lot of fun together, making some greal memories, which will be chenshed forovor. It is lovely lo see the interaGtion with all ago groups and thc difforcnl cullurcs. Last year both me and my husband joined the trip to Bimiingham matheEs in December, which we had not expeiienced before. It helped bolh of us as we fell really relaxed pampered and an escape from my daily chores. We both came back from the week really freshed which has helped our mental wellDelng. Thanks Dhek Bhal you guys are wonderful.- Page 16
Dhek Bhal Strategic Report for the Year Ended 31 March 2024 'My mum loved gning nn Ihp nhek Bh81 tnps. as she loved boing around the othgr ladigg and chatting and laughing wilh them. We went together on the Southend on Sea tnp and really enjoyed it. Whilst there, the organised day trips always included a lot ol chatting and laughter wilh the other ladies. Although I was still in my caiing role il took the pressure off me a bit as I had help from the other ladies wilh pushing the wheelchair and they chatted wilh n7y mum a lot. My mum and I have had lots of shopping Érips to Birmingham as well with Dhek Bhal, where even the coach travel up with the group is something to look forward to. Once Ihere as well as some shopping we were able lo have nicc food togcthcr ond also enjoy Ghai and Ghat throughout Ihe day with the other ladies, vwl7ityl7 17iy mum absolutely loved as at home, mostly my mum has only me for company.. Page 17
Dhek Bhal Strategic Report for the Year Ended 31 March 2024 Financial review Policy on reserves Retained general unrestricted reserves represent approximately 6 to 7 months, expenditure which should enable the Charity to safeguard against any temporary downtums in activity and income levels in the future. Financial r•viow Total income recorded in the accounts for the year ended 31 March 2024 is £691,375. Total income recoided in the accounts for the year ended 31 March 2023 was £687,979. Total Commissioning Income from Domiciliary Care. Sitting Service, Elderly Day Care for Elderly Men and Elderly Women for 202312024 was £643,067 {representing 93.170/0) of Dhek Bhal's total revenue income as compared to the previous year's commissioning income of £585.015 {84.520/.) of the Revenue Income. The increase in the commissioning income of £58,052 is due mainly to price increases to Homecare and Day Centre services. This is shown below. Delow is the breakdown compari50n of the Gommissioning income" ?0??4 ?fi??.2 ?n?1n? ?O?01?1 Domiciliary Care 471.597 433.914 484,756 493.445 South Gloucestershire 75.521 33,136 64,322 12.291 66.671 23,144 51,101 10.185 57.762 29,538 2,408 5.938 39,491 31,656 2,408 724 Sitting Service-Bristol Elderly Women's Day Care Elderly Men's Day Care Total Commissioning Income 643.067 585.015 624,676 567.724 Total other Dhek Bhal Revenue income within donations and legacies and other income of £47.934 includes.. Bristol City Council CEO Part Salary Cafe Sales 16.780 4,368 5,458 21.328 Bank Interest Funds Raised for Various Activities A Iiel buiplub ul £9.056 ib weLoitJe(J fui Ilie yedi viided 31 McllLlI 2024 (2023. £45,823) Page18
Dhek Bhal Strategic Report for the Year Ended 31 March 2024 Principal ri)hs and uncertalntles The Board of Trustees routinely examines the major strategic. business and operational risks, which the charity faces as part of the strategic planning process. and has systems in place to monitor and mitigate the impact that they may have, largely through the work of the Finance sub-group. During the year Dhek Bhal provided seNices to certain persons who are related to several of the trustees. The Board of tru4tccs cen confirm that all these Se[G¢S have been provided at the same rates applied to all unconnected individuals. The strategic report was approved by the Irustees of the charity on ri" behalf by- .2bnd signed on its Imr T Khan Chairman and trustee Page 19
Dhek Bhal Statement of Trustees. Responsibilities The trustees (who are also the directors of Dhok Rhal for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {Untted Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In prepariiiy IlIE¥e financial statements, the trustees are requlred to: select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP., mak9 judgements and estimates that arc reasonable and prudent., state whether applicable accounting standards. comprising FRS 102 have been followed, subject to any material departures disc105ed and explained in the financial statements.. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assels of the charilable company and hence tor taking reasonable sleps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companys website. Legislation goveming the preparation and Llit?eiTiinatlDll of financial statements may (Jlffer from legislation in other jurisdictions. Approved by the trustees of the charity on.*. .11. nd signed on its behalf by: Ar T Khan Chairman and trustee Page ?0
Dhek Bhal Independent Auditor's Report to the Members of Dhek Bhal Opinion We have audited the financial statements of Dhek Bhal (the 'charity') for the year ended 31 March 2024. which comprise the Stalement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charitie5 SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and applicable law (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources. including its income and expenditure. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance wrth the requirements of the Companies Act 2006. Basis for opinion We conduclecl our audit in accordance with Intemational btandards on Auditing {UK) {ISAs (UK)} and applicable law. Our responsibilities under those standards are further described in the auditor rcsponsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. inc.IiJding thp. FRC.'s Fthiral Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded tliat thè ti ut>teeb use uf tli¥ yuiiig 6uviueiri basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have nol Idenlifie(J any material UnrtaIntieS relating io events or condilions that, individually or collectively. may cast significant doubl on the charity's ability to continue o going conccrn for a pcriod of at le8St twelve month8 from when the original financial statements were authorised for issue. Our responsibilities aiid tli¥ iebvullbibilitieb uf Ilie Iiubleeb wilh respect Lo going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the finanGial statements does iiot cover tlie otlier iiifoi-iiiation aiid, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other infomation and, in doing so. consider whether the other infomation is materially inconsistent with the financial statements or our knowledge oblained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to detemiine whether there is a material misststement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. Page 21
Dhek Bhal Independent Auditor's Report to the Members of Dhek Bhal We have nothing to report in this reg2rd Opinion on other tnatter prescrtbed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the Strategic Report and Trustees. Report for the financial year for which the financial statements are prepared is consistent with the financial statements.. and the Strategic Report and Trustees. Report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us- or the finaiicial sloileiTlelltS rliv rivl in iqgieetnent with the accounting records and returns,. or certain disclosures of trustees remuneration specified by law are not made., or we have not received all the infomation and explanations we require for our audit. Responsibilities of trustces As explained more fully in the Statement of Trustees. Responsibilities (set out on page 20), the tru5tee5 are respoiisible for tlie pieyd¥rJliuii vf Ilie firidfiGii41 sidlemenl5 and for being satisfied that they give a true and fair view, and for such internal control a5 the truslees determine is necessary to enable the preparation of financial statements that are free from malerisl misstatement, whether due to fraud or error. In prcparin9 the financial atatements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless the trusle?.s p.ithpr inlp.nd tn liqiJidAtg. thp. r.harity nr tn r.pasp. operations, or have no realistic alternative but to do so. Auditor responsibilities for the audit of the financial statements Our objectives are to obtain rcasonablc aknl4Jurancc about whcthcr thc financial -tatcMent as a wholc are free from malerial misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance wilh ISAS (UK) will aayS detect a material misstatement when it exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Page 22
Dhek Bhal Independent Auditor's Report to the Members of Dhek Bhal Our audit procedures were designed to respond to identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statemcnt-. Our audit procedures included but were not limited to- .Discussing with the directors and management their policies and procedures regarding compliance with laws and regulations.. .Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit- and .Considering the risk of acts by the company which were contrary to applicable laws and regulations, incluaing rr2UO. Our audit procedures in relation to fraud included but were not limited to.. .Making enquiries of the direGIuib tarid management on whether they hacl knowledge of any actual, suspected or alleged fraud. .Gaining an understanding of the intemal controls established to mitigate risks related to fraud- .Discussing amongst the engagement team the rtsks of fraud,. and .Addressing thp. ri8ks of fraud through management override of controls by performing journal entry testing. There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non4etection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. Use of our report This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undei"IdKeii bu Llidt we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or a33ume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have fomied. erts {Senior Statutory Auditor) /For and on behalf of Roberts & Co (Bristol) Limited, Statutory Auditor 24 High Street Chipping Sodbury Bristol BS37 6AH 5 November 2024 Page 23
Dhek Bhal Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Racognised Gains and Losscs) Unrestricted funds Restricted funds Total 2024 Note Income and Endowments from: Donation and legacies Charitable activities Otlier iliLUlTie 37,555 37,555 647,435 6,385 647.435 6,385 Total income 653.820 37,555 691.375 Expenditure on: Raising funds ChaTltable activities (13,229) (630.429) (13,229) 1669,090) (38,661) Total expenditure (643,658 (38.6611 1682,319) Net incomel{expenditure) 10.162 (1,106) 9,056 Net movement in funds ln 1fi? (1.106) g,056 Reconciliation of funds Total funds brought forward 407.323 11,011 418,334 Total funds carried forward 16 417,485 9,905 427,390 The notes on pages 28 to 37 form an integral part of these financial statements. Page 24
Dhek Bhal Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognisod Gains and Losses) Unrestricted funds Restricted funds Total 2023 Note Income and Endowments from: Donations and legacic- Charitable activities Other income 14,500 588.593 40,249 44,637 59,137 588,593 40,24Y Total income 643.342 44,637 687,979 Expenditure on: Raising funds Charitable activities (12.589) (600.929) {12,5891 (629,567) (28,6381 Total expenditure (613,518) (28.6381 (642,156) Net income 29.824 15,999 45,823 Net movement in funds 29.824 15.ggg 45,823 Reconciliation of funds Total funds brought forward Total funds carried forward 377,499 (4,988) 372,511 16 407,323 11,011 418,334 All of the Gharity's activities delive froiii coiitiiiuiiiy upeidliun5 duiing the above two periods. The funds breakdown for 2023 is shown in note 16. The notes on pages 28 to 37 fom) an integral part of these financial statements. Page 25
Dhek Bhal (Registration number.. 03472146) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 12 2,731 2,730 Current assets Debtors f.Ash at bank and in hand 13 14 35,294 465,737 9,725 4G4,728 501.031 474,453 Creditors: Amounts falling due within one year Net current assets 15 (76,372} 424,659 158,8491 415,604 Net assets 427,390 418,334 Funds of the charity: Restricted income funds Restricted funds 11,011 Unrestricted inconie funds Unrestricted funds 417,485 407,323 Total funds 16 427,390 418,334 The fi on. statements on payeii 24 lu 37 were approved by the trustees, and authorised for issue and signed on their behalf by. Mrs S Sajid Trustee The notes on pages 28 to 37 form an integral part of these financial statements. Pagp ?.6
Dhek Bhal Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operating activitie5 Net cash income 9.056 45.823 Adjustments to cash flows from non-cash items Depreciation 1.145 161 10.201 45.984 Working capital adjustments Ilncrease)Idecrease in debtors Increaselldecreasel in creditors Net cash flows from operating activities 13 15 {25.5691 17.523 10.947 {31,9671 2.155 24,964 Cash flows from investing activities Purchase of tangible fixed assets 12 11,146> (2,8911 Net increase in cash and cash equivalents Cash and cash equivalents at 1 April Cash and cash equivalents at 31 March 1.009 22.073 464,728 442,655 465,737 464,728 All of the ca- orc dcrivcd from continuing opcralions during thc abovc Iwo pcriods. The notes on pages 28 to 37 fomi an integral part of these financial statements. Page 27
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 1 Charity status The charity is limited by guarantee. incorporated in England & Wales, and consequenlly does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation. The address of its registered office is.. 43 Ducie Road Barton Hill Bristol BS5 OAX 2 Ar.r.niJnting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented. unless otherwise stated. Statement of compliance Ihe tinancial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in tlie UK aiid Republii of Ii"elaiid IFRS 102}) (issued in October 2019) - (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Iroland (FRS 102) and the Companies Act 2006. Basls of preparation Dhek Bhal meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider tnal Ihere are no maierial uncertainties about the charity's ability to conlinue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by thc charity. Income and endowments All income is recognised once the charity has entitlement to the income. it is probable that the income will be receivecl and the amouni of Ihe income receivable can be measured reliably. Page 28
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 Donation5 and legacles Donations are recognised when the charity has been notified in wrtting of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fuifilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an enlitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance Sheet as deferred income to be released. Gift aid Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same lime as the gift to which they relate. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable seltlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attribuled to particular headings they have been allocated on a basis consister]t with the use of resources, wilh central staff costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spiead of staff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activitie3 that raise funds. Charitable activities Charitable expenditure compiise5 those costs incurred by the charity in the delivery of its activities and services for its benefici3ries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs upport costs include cential functions and have been allocated to activity cost categories on a bas15 consistent with the use of resources. for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governance costs These include the costs attributable to the charitys compliance with constitutional and statutory requirements, inGluding audit. strategic management and trustees meeting5 and reimbursed expenses. Page 2g
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating etther to revenue or lo assets. Grants relating to ievenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, tt is recognised as deferred income. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempl from taxation in respect of income or capilal gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Lhargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charilable purposes. Tangible fixed assets Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impaimient losses. Depreciation and amnrti.qatinn Depreciation is provided on tangible fixed assets so as to wrtie off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows= Asset class Office equipment Furniture and fittings Motor vehicles Computer equipment Depreciation method and rate 3 years straight line 6 years straight line 4 years straight line 3 years straight line Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost Using the effective interest method. less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect 211 amounts due according to the original tenns of the receivables. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Paga 30
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right. at the end of the reporting period. to defer settlement of Ihe creditor for at least e1ve months after the reporting date. If there is an unconditional right to defer settlement for at least e1ve months after the reporting date, they are presented as non-currenl liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion In furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Financial instrumÈnts Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. F-lnancial liabilities and equity instruments are classified according to the subslance of the contractual arrangement5 entered into. Recognition and measurement All finiqncial <qbbelb drid lidbililieb rjle illitldlly nieasured at transaction price (including transaction costs). except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value {which is normally the transaction prsce exclLiding trangar.tinn r.ostsl. unless the arrangement conslitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financlal position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to reaSise the asset and settle the liability simultancou- Financial assets are derecognised when and nnly whpn 2) the conlractual rights to the cash flows from the financial asset expire or are settled. b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all. significant risks and rewards of ownership. has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expire3. Page 31
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 Debt instruments Debt instruments that are classified as payable or recervable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impaimient. With the exception of some hedging instruments, other debt instruments not meeting these conditions gre mea3ured at fair value through profit or loss. Fair value measurement The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as lonq as there has not been a significant chanqe in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique. 3 Income from donations and legacies Unrestricted funds General Restricted funds Total funds Donations and legacies., Donations from companies, trusts and similar proceeds Other income from donations and legacies Total for 2024 16,780 20.775 16,780 20,775 37.555 37,555 Total for 2023 14,500 44.637 59,137 4 Income from charitable activities Unrestricted funds General Total tunds 647,435 647,435 Total for 2024 647,435 647,435 Total for 2023 588.593 588,593 Pago 32
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 5 Expenditure on raising funds al Costs of generating donations and legacies Unrestricted fund3 General Total funds Note Marketing and publicity Total for 2024 3.004 3,004 3,004 3,004 Total for 2023 2.364 2,364 6 Expenditure on charitable activities Unrestricted funds General Restricted funds Total funds Note staff costs Allocated support costs Governance costs 549.712 1,776 16.780 566.492 1,776 Total for 2024 602.672 16,780 619,452 Total for 2023 560.990 16,930 577.920 In addition to the expenditure analysed above, there are also governance costs of £51,184 (2023 £37.382) which relate directly to charitable activities. See nole 7 for further details. Paga 33
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 7 Analysis of governance and support costs Governance costs LJnrpstrir.ted funds General Total funds Audit fees Audit of the financial statements Legal fees Depreciation, amortisation and other similar costs Other governance costs 6,289 2,491 1,145 41,259 6,289 2,491 1,145 41,259 Total for 2024 51,184 51.184 Total for 2023 37,382 37,382 8 Net incomingloutgoing resources Net incoming resources for the year include.. 2024 2023 Audit fees Depreciation of fixed assets 6.289 1.145 6.033 161 9 Trustees remuneration and expenses No trustees, nor any persons connected wrth them. have received any remuneration trom the charity during the year. No trustees have received any other benefits from the charty during the year. 10 Staff costs The aggregate payroll costs were as follows.. 2024 2023 Staff c03t3 during the year were: Wages and salaries Other staff costs 549,115 27,602 525,354 24,753 576,717 550,107 Poge 34
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 The monthly average number of persons (including senior management I leadership team) employed by the charity during tho year expressed as full time equrvalents was as follows.. 2024 2023 Staff 49 53 No employee received emoluments of more than £60,000 during the year. 11 Taxation The charity is a registered charity and is therefore exempt from tsxation. 12 Tangible fixed assets Furniture and equipment Motor vehicles Total C05t At 1 April 2023 Addilions 48.170 1,146 39.320 87,490 1,146 At 31 March 2024 49,316 39,320 88,636 Depreciation At 1 April 2023 Charge for the year Al 31 March 2024 45,440 1,145 39,320 84,760 1,145 46,585 39,320 85,905 Net book value At 31 March 2024 2,731 2,731 At 31 March 2023 2,730 2,730 13 Dabtors 2024 2023 Trade debtors Prepayrnent5 9,463 25,831 8,747 976 35.294 9,725 14 Cash and cash equivalents 2024 2023 Cash at bank 465.737 464,728 Pagc 35
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 15 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other taxation and social security Accruals 31,783 6,105 38,484 25.496 4,609 28,744 76,372 58,849 16 Fund5 Balance at 1 April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds General 407,323 653.820 (643.658) 417,485 Rostrictad funds 11,011 37,555 (38.6611 9.905 Total funds 418,334 691.375 (682.319) 427,390 Balance at 1 April 2022 Incoming resources Resources expended Balance at 31 March 2023 Unrestricted funds General 377,499 643.342 (613.5181 407.323 Restricted funds (4.988) 44.637 {28.638) 11,011 Total funds 372.511 687,979 (642.156) 418,334 17 Analysis of net assets between funds Unrcstrictcd funds General Total funds at 31 March 2024 Tangible fixed assets Current assets Current liabilities 2.731 501,031 (76,372) 427,390 2,731 501.031 176,372) 427,390 Total net assets Page 36
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2024 Unrestricted funds General Total funds at 31 March 2023 Tangible fixed assets Current assets Current liabilities 2,730 474,453 158.849) 2,730 474,453 158,8491 Total net assets 418,334 418,334 18 Analysis of net funds At 1 April 2U23 Financing cash tlows At 31 March 2024 Cash at bank and in hand 464,728 1.009 465,737 Nel debt 464,728 1,009 465,737 At 1 April 2022 Financing ash flows At 31 March 2023 Cash at bank and in hand 442.655 22.073 464,728 Net debt 442.655 22.073 464,728 Page 37
Dhek Bhal Statement of Financial Activities by fund for the Year Ended 31 March 2024 Unrestricted Funds Total Total Unrestricted Unrestricted Funds Funds 2024 2023 IIiGviiie drid Eiidvwtnent5 frotn- Donations and legacies Charitable activitiès Other income 14,500 588,593 40,249 647,435 6,385 Total income 653,820 643,342 Expvridilure on- Raising funds Charitable aclivities 113.229} (12,589) {630,429) 1600,929) Total expendilure 1643,658) 1613,518) Net income 10.162 29,824 Net movement in funds 10,162 29,824 RecoiiGilidtiuri ()r funds Total funds brought forward Total funds carried folward 407,323 377,499 417,485 407,323 This page does not fomi part of the statutory financial statements. Page 38
Dhek Bhal statement of Financial Activities by fund for the Year Ended 31 March 2024 Restricted Funds Total Total Restricted Restricted Funds Funds 2024 2023 InGome and Endowtnents frorn" Donations and legacies Total income 37,555 44,637 37.555 44,637 Expenditure on: Charitable aclivities (38,661) (28,638) Total expenditure (38.661) (28,6381 Net lexpenditure)lincome (1,106) 15,999 Net movement in funds (1,106) 15,999 Reconciliation of funds Total funds brought forward 11.011 {4,9881 Total funds carried fnnu2rd 9.905 11,011 This page dces not fomi part of the statutory financial statements. Page 3g
Dhek Bhal Detailed Statement of Financial Activities for the Year Ended 31 March 2024 Total 2024 Total 2023 Income and Endowments from: Donations and legacies (analysed below) Charitable activities (analysed below) Othcr income lanaly3ed below) Total income 37,555 647,435 59,137 588,593 40,249 691,375 687,979 Expenditure on: Raising funds lanalysed below) Charitable activities (analysed below) Total expenditure (13.229) (669,090) {12,5891 (629,5671 (682,319) (642,156) Net income 9.056 45,823 Nel movement in funds 9,056 45.823 Reconciliation of funds l olal tunds brought foNiard 418,334 372,511 To121 funds carried forward 427.390 418,334 This page does not form part of the statutory financial statements. Page 40