Company registration number: 03472146 Charity registration number.. 1070015 Dhek Bhal (A company limited by guarantee) Annual Report and Financial Siatements for the Year Ended 31 March 2025 Roberts & Co (Bristol) Limited Chartered Accountants & Statutory Auditor 24 High Street Chipping Sodbury Bristol BS37 6AH
Dhek Bhal Contents Reference and Administrative Deiails Truslees, Report 2to7 Strategic Report 8t017 Statement of Truslees. Responsibilities 18 Independent Auditors. Report 191021 Statement of Financial Activities 22to23 Balance Sheet 24 Statement of Cash Flows 25 Noles to the Financial Statements 26to35
Dhek Bhal Reference and Administrative Details Chaimian Mr T Khan Trustees MrT Khan Mr M Y Ghauri Mrs J Kaur Dr M Sajid Mrs S Sajid Mrs M Salam Mrs S Sulaiman Mrs S Yunus Mr N Faqir Mrs A Sahi Mrs N Zahoor Registered Office 43 Ducie Road Barton Hill Bristol BS5 OAX The charity is incorporated in England & Wales. Company Registration Number 03472146 Charity Registration Number 1070015 Auditor Roberts & Co (Bristol) Limited Charlered Accountants & Statutory Auditor 24 High Street Chipping Sodbury Bristol BS37 6AH Page 1
Dhek Bhal Trustees. Report The trustees. who are directors for the purposes of company law. present the annual report logether with the financial statements and auditors. report of the charitable company for the year ended 31 March 2025. Chair's & CEO'S Joint Report We are pleased to welcome our stakeholders to this year's report, marking another impactful and challenging year for Dhek Bhal in 2024125. Under the strong govemance of our Board of Trustees, we continued to deliver targeted, culturally sensitive ServIS to South Asian communities across Bristol and South Gloucestershire. with a clear focus on health. wellbeing. and lifelong opportunities. Strategic Growth and Partnerships This year saw the strengthening of our existing services and the fomiation of meaningful new partnerships. We were proud to collaborate with academic institutions such as the University of Bristol and UWE, healthcare organisations like Sirona Care & Health, and peer community groups inGluding the Chinese Community Wellbeing Society and Black Carers. Dhek Bhal is often described as a "lighlhouse" for our community- a beacon guiding people to vital services. Our partnership5 reflect this, ensuring inclusivity, accessibility, and relevance for the communities we serve. We also continued to value the volS of our service users. embedding their feedback into service design and delivery. Key Initiatives and Collaborative Projects NIHR Dementia Research Project In partnership with Professor Richard Cheslon {UWE), we joined a cross-community research initiative to improve dementia diagnosis and support for South Asian. Chinese, and Caribbean communities in Bristol. The project aims to redu stigma, improve access through self-referral pathways, and establish clearer post4iagnosis support standards. Manazzar Siddique was appointed Community Researcher in March 2025. DREAM Sleep Intervention Study Led by Dr. Sunny Chan (UWE). this 8-week project explored dyadic mind-body interventions to relieve sleep disturbances in individuals with dementia and their carers. with Dhek Bhal supporting recruitment and delivery. Health Qigong Workshops In collaboration with the Chinese Community Wellbeing Society. we ran Health Qigong sessions to promote physical and mental wellbeing. improve sleep. and encourage mild physical activity blending cultural approaches with inclusive health practices. Dementia Awareness and Film Projects Dhek Bhal worked with Sirona Care & Health and Bristol Dementia Wellbeing SeNice lo improve aCsS lo Gulturally appropriate dementia services. A collaborative film project with Cat Jameson and the University of Bristol showcased lived experiences and raised awareness wilhin the community. with screenings held in April 2025 and more planned. Accessible Health Leaflets Page 2
Dhek Bhal Trustees. Report We supported consultations on developing user-friendly health information leaflets tailored to people wilh limited English or leaming disabilities. These materials, rich in visuals and minimal text, aim to improve engagement and accessibilily. Oral Health and Dementia-'My Smile, Project We collaborated on the 'My Smile, research initiative, exploring how oral health impacts brain health in dementia patients, further demonstrating the value of inclusive clinical research with communities. Fastball - dementla diagnosis project We welcomed a visit from the Faslball team from the Universities of Bath and Bristol - to show Dhek Bhal members a new tool for early dementia diagnosis that does not require verbal or written tests and hear member's views on this. Tales of Two Cities - project Dhek Bhal are a partner with the Universities of Bristol and Bradford, on an engagement project supporting new connections between Dhek Bhal and South Asian communities in Bradford (Khidmat Centre and Bradford Dementia Hub). We are sharing and leaming aboul sustainable engagement and partnership in dementia research. Community Advocacy and Support We continued to support our Servi users with essential seiS. including assisting with Bristol City Council's financial review assessment forms a growing challenge due to digital-only processes. Our advocacy has become more vital than ever for non-English speakers and digitally excluded individuals. Recognition, Trust and Workforce Excellence Our staff remain the heart of our organisation. Their resilience, dedication. and compassion have helped us deliver high~quality, person-centred care in the face of ongoing pressures from papeNork and inspections to emotional challenges when Servi users pass away. We are committed to fostering a positive, inclusive workplace culture, enabling us to attract and relain diverse talent and build a sustainable workforce for the future. Looking Ahead As we move into 2025126. we are excited by growing interest from both local and national partners eager lo collaborate on health and wellbeing projects. We will continue advocating for marginalised voices, closing service gaps, and driving forward inclusive research that improves quality of life especially for those in later life. We remain committed to building a strong, sustainable, and community-led organisation earns the continued trust and respect of the people we serve and the partners we work with. Thank you to our dedicated staff team, trustees, our partners, and our community for your ongoing support and belief in our mission. one that Tariq Khan - Chairperson Zehra Haq - CEO Page 3
Dhek Bhal Trustees. Report Objectives and aGtivities Objects and aims The objectives of Dhek Bhal are to promote the health and social well-being of South Asian people in Bristol and South Gloucestershire through a range of services which include respite, daycare, self help and advocacy activities. In order to achieve these objectives Dhek Bhal has adopted a range of policies that enable the Charity lo provide- (i) respite services for carers of Asian elders (disabled and able bodied) through a sitting service. (li) a day care service for frail and disabled elderly women. (iiil a day care seNice for frail and disabled elderly men. (iv) a carer support group for both male and female carers and to address their social. health. educational and training needs. (v) activity projects catering for the needs of all the family members. Ivil domiciliary home care Servi providing practical support in personal careltoiletinglmanaging incontinence, manual lifting and handling, bathing. washing. dressing and feeding) and home care (housework, laundrylironing. pension collecting. shopping and food preparation). This service is regulated by the Care Quality Commission and accredited by the local authorities. Public benefit The trustees confimi that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Trustees and officers The Irustees and officers serving during the year and since the year end were as follows.. Trustees.. Mr T Khan Mr M Y Ghauri Mrs J Kaur Dr M Sajid Mrs S Sajid Mrs M Salam Mrs S Sulaiman Mrs S Yunus Mr N Faqir Mrs A Sahi Mrs N Zahoor Page 4
Dhek Bhal Trustees. Report Chairman.. Mr T Khan Structure, governance and management Organisational structure The Charity was started in May 1987 by a small group of volunteers and operated under the name of The Barton Hill Asian Women's Group. On 27 November 1997, a Gompany limited by guarantee was inGorporated under the name of Dhek Bhal and on 21 December 1997 the Charity was Iransferred inlo the company. The company's registered number is 3472146. The company subsequently obtained Charitable Status on 11 June 1998 and is registered under number 1070015. The charity is governed by its Memorandum and Articles of Associations adopted on 7 November 1997. Dhek Bhal is a membership organisation. Its members meet at an Annual General Meeting (AGM). Its purpose is to elect a Board of Trustees to represent memberfs views and govern the work of the organisation. Recruitment and appointment of trustees The Board of Trustees is an elected body and is the ultimate governing body of Dhek Bhal. All major decisions about policy, direction and structure of the organisation must be approved by the Board of Trustees. The Board of Trustees meets regularly to discuss issues of major importance under the leadership of the Chair. The Chair and Treasurer are elected at each Annual General Meeting. Two Vice Chairs are elected by the trustees at the first meeting following the Annual General Meeting. The Trustees of the Charity are personally responsible to the Charity Commission to ensure that amongst olher things, Dhek Bhal spends ils money to benefit people of the South Asian Community. Induction and training of trustees Newly appointed Trustees receive an induction pack and participation in training sessions for the whole Board is encouraged and arranged throughout the year. The Finance sub-group meets quarterly. The Chief Executive - Zehra Haq The Chief Executive is personally responsible for the day-to-day running of the Charity and reports directly to the Board of Trustees. All paid and unpaid employees are responsible via their Project Heads to the Chief Executive. The Chief Executive is also closely assisted by Ikram Ul Haq in connection with the Charities. finances and accounting function. Page 5
Dhek Bhal Trustees, Report Major rlsks and management of those risks 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 pla 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 services to certain persons who are related to several of the trustees. The Board of truslees can confirm that all these services have been provided at the same rates applied to all unconnected individuals. Financial instruments Objectives and policies The charitls activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the chariWs policies approved by the board of trustees. which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes. Cash flow risk The charitls activities expose it primarily to the financial risks of changes in interest rates. Credit risk The charity's principal financial assets are bank balanS and cash, trade and other re1vableS, and investmenls. The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balan sheet are net of allowan9 for doubtful receivables. An allowance for impairment is made where there is an identified loss event which. based on previous experien, is evidence of a reduction in the recoverability of the cash flows. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by intemational credit-rating agencies. The charity has no significant cOnntratIon of credit risk, with exposure spread over a large number of counterparties and customers. Liquidity risk In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments. the charity holds suitable bank balanS and cash. In addition. the charity has strong operating relationships wilh their bankers if short-term debt finan is required. Further details regarding liquidity risk can be found in the Statement of accounting policies in the finanGial statements. Page 6
Dhek Bhal Trustees. Report Disclosure of inforniation to auditor Each trustee has taken steps that they ought lo have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant infomiation that they know of and of which they know the auditor is unaware. The annual report was approved by the trustees of the charity on l4/11125. and signed on its behalf by: Mr T Khan Chaimian and trustee Page 7
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with s414C of the Companies Act 2006. Achievements and perforniance Review of Develo ment Activities and Achievements: A ri12024 to March 2025 The Charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fundraising. It is estimated that over volunteers, hours were provided during the year. If this is conservatively valued at £18.66 per hour, the volunteer efforts amount to £29,986, 23.900/0 of the tolal hours of 1.607 and 24.210/0 of the total amount attributed to Dhek Bhal's consultant, Ikram-ul Haq. The Chief Executive Officer - Zehra Haq's lime and value represented by 9.78 /0 and 14.970/0. Two other volunteers - Parveen Akhtar (a retired Dhek Bhal manager providing her time on every Monday & Tuesday) and Doug Ellis, driving the Mini-Bus. ferrying the Elderly on every Monday & Tuesday lo Ihe Day Centre). The trustees are satisfied that Dhek Bhal complies viith the Charity Commission's guidance regarding public benefit. Dhek Bhal objectives. aims and activities are for the public benefit. The services are targeted primarily at the South Asian people who live in Bristol and South Gloucestershire. The SeiceS are commissioned and paid for by Bristol Cily Council, South GIOusterShIre and NHS. Dhek Bhal also receives funds from trusts and other donors to cover aclivilies, cost within the organisation, and service users may contribute towards part of the cost. A. Older Women & M n Da Care Service This report provides an overview of the Day Centre's progress and impacl throughout 2024-2025, highlighling its vital role in supporting the health, independence. and overall well-being of older adults in our community. Over the past year, the Centre has continued to grow and evolve, promoting social connection. reducing isolation, and offering invaluable respile and reassurance for caregivers. We remain committed to delivering a warm. inclusive. and culturally sensitive environmenl where older people of all backgrounds feel a strong sense of belonging and purpose. Our services-including daily activities, freshly prepared meals. and meaningful social opportunities-are thoughtfully tailored to reflect the linguistic. cultural, and dietary needs of our members, helping to creale a space that feels both familiar and engaging. Expanding Reach and Responding to Needs In 2024-2025, the Centre extended its support to a broader range of individuals. including those living with dementia, chronic health conditions, mobility challenges. or heightened social isolation. A total of 42 older adults were registered with the servi. with weekly attendance averaging between 40 and 50 participants. This sustained demand reflects the increasing need for inclusive. community-based care solutions as people live longer-often while facing challenges such as loneliness. health inequalities, and mental health concems. The following section outlines key activities, partnerships, and outcomes achieved during the year, demonstrating how the Day Centre continues to adapt to the changing needs of the community. The Reframe: Dtverse Images for Healthcare Page 8
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Supported by NHS England, UWE Bristol, and partner organisations, this pioneering project addresses the lack of diversity in healthcare imagery. By creating a representative image bank that showcases medical conditions across a variety of skin tones and cultural backgrounds, the project promotes inclusion in health education and diagnostic resources. Expertly guided by Dr Puspa Raj Pant and enriched by contributions from Dhek Bhal service users. the project ensures authenticity, cullural appropriateness, and visibility for underserved communities. Key Projects and Initiatives The Healing Power of Creativity This initiative empowers members through artistic expression-such as painting, music. drama, and storytelling-to foster emotional release, self-confidence, and community connection. These creative sessions have helped reduce stress. enhance self-worth. and strengthen social bonds among participants. Building Digital Confidence This tailored programme supported service users in developing essential mobile phone skills. Delivered with patience and understanding, the sessions helped participants build confidence, improve digital independence, and stay more connected to loved ones and wider society. Safe and Supported Home Improvements In partnership wilh We Care Home Improvements, this initiative connects vulnerable service users with reliable, insured tradespeople for safe, professional home repairs. The collaboration strengthens trust and safeguarding, ensuring participants can maintain a safe and comfortable living environment. Hearing Support and Solutions A dedicated awareness session offered practical infonnation on hearing aids, assistive technologies, and home-based hearing solutions. Service users gained valuable insights into managing hearing loss, enhancing communication, and preventing isolation. Retail and Leisure Outings Shopping trips to malls and retail parks offered more than just access to essentials-they promoted physical activity, mental stimulation, and joyful social interaction, helping participants maintain their independence and Confiden in public SpaS. Residential Trip to the Isle of Wight This much-anticipated trip had a profound impact on participants, emotional and social well-being. Through shared meals, group activities, and scenic exploration, members formed friendships, combated loneliness, and crealed lasting memories-slrengthening Iheir sense of community ar7d joy. Falls Prevention and Promoting Independence Falls prevention specialists visited the Centre to lead sessions on managing frailty, reducing fall risks, and maintaining independen. Service users were intrOdUd to practical guidance and gentle exercises from the STEP programme, helping improve balance, mobility, and confidence in daily life. Looking Ahead Page 9
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 As we reflect on a year of meaningful progress, we remain committed to building on these achievements. The Day Centre will continue listening. adapting, and innovating-ensuring that older adults in our community are supported, empowered. and celebrated. B. Domicilia Care & Time for You Services Providing person-centred home care support to 51 service users - totalling 24,596 hours. The year 2024-2025 marked another period of steady and responsive service delivery. underpinned by our continued commitment to high-quality. culturally specific care. Our home support services remain rooted in compassion and respect, with a strong focus on promoting independence, dignity, and choice for those most vulnerablwarticularly within Ihe South Asian community. Using a person-centred approath. we empower Servi users to make informed decisions about their care. We support them in shaping their own care plans and ensure services are flexible enough to evolve wilh their changing needs. Our Process Initial assessments are carried out by the Home Care seices Manager or the Registered Manager, who visit the service userfs home to complete: A personalised care plan A comprehensive risk assessment Clear guidance on feedback, complaints, and how to raise COnrn$ This process is designed to build trust and empower Servi users before care begins. Standards, Safety & Training We priorilise the use of PPE and infection control training to protect both clients and staff. Recognising the anxiety some vulnerable individuals feel regarding infection risks, our robust PPE policy provides critical reassurance to service users and their families. Our staff undergo regular. ongoing training to ensure they are equipped with up-to-datè knowledge and skills. This empowers them to deliver safe. empathetic, and high-quality care with confidence. Regular supervisions and care reviews ensure our support remains aligned with each individual's evolving needs. Supporting Change & Responding to Needs As care needs change, our service remains flexible and adaptive, providing peace of mind to servi users and their families. Staff have shown increased confidence in identifying and raising concerns, particularly around dementia, allowing timely access to appropriate support services. We also ensure our teams are trained in cyber security, recognising the growing risks of digital threats. Policies are regularly reviewed to reflect current best praCtiS. Staff Wellbeing and Development We value our worlrforce highly and are committed to staff recognition. wellbeing, and development. This includes: Training opportunities Team-building events Page 10
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Access to free professional talking therapies Fair pay and updated contracts We believe that a supported and motivated team delivers the best outcomes for service users. Collaborated with key agencies.. Avon Fire & Rescue- home fire safety support Dementia Wellbeing Service- use of Ihe empathy suit to simulate living with dementia Sirona Health - workshop on bowel and bladder support In addition the partnerships training strengthened staff knowledge, enhancing their ability to deliver informed, sensitive care. Quality Assurance & Training Comprehensive review and update of policies and procedures to promote safe practice. Delivered extensive training including- Manual Handling, Food Hygiene. First Aid, Cyber Security, Dementia Empathy Suit Training. Bladder & Incontinen Support, Medication (incl. refreshers), Infection Control Internal Development Organised a staff team day in Bimiingham. boosting morale and recognising staff dedication. Delivered refresher training on key Dhek Bhal policies, including- Code of Conduct, Professional Boundaries. Conlingency Plans (Summer & Winter). Safeguarding Adults, PPE & Infection Control. Confidentiality, Lone Working, Medicalion, Data Protection, Cyber Security, Safe Use of Equipment in Homes, Successfully listed on the Br5Stol Cty Council Single Action Framework. Regular submission of capacity and vaccine upiake trackers to local and national government. Reviewed and improved staff contracts. with pay increases awarded. Quarterly supervisions and annual appraisals conducted to support performance and set goals. Recruited 3 new female staff members & maintained very low staff tumover. Care Provision & Advocacy Delivered a wide range of care packages-from light domestic support to intensive double-up care of up to 55 hours per week. Assisted wtth a wide variety of practical matters, including: Bus passes, blue badges, parking pemiits. Insurance queries, Housing and maintenance support Supported service users through Bristol City Council Financial Assessments, reducing anxiety and advocating on their behalf. Continued support for self-funding clients. Helped carers access respite breaks and increased care packages, strengthening our relationships with local commissioners and the NHS. Mainlained continuity of care despile seasonal pressures. Page11
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Challenges Faced Hospital discharges-. Coordinating smooth transitions in partnership with hospitals and Sirona teams. Bereavements.. Providing sensitive support to families and staff following the passing of service users. Staffing pressures.. Covering absences required flexibility and resilience. Reductions in care packages: Notably a 54-hour and an 18-hour package were cancelled. HR concerns.. Managed through formal improvement meetings where needed. Managing expectations.. Conducted several meetings with service users to align support expectations Priorities for 2022026 Maintain delivery of safe, high-quality care for all service users. Implement an electronic care management system to improve Seice efficiency. Provide bespoke stsff training tailored to emerging needs. Continue policy updates and ensure compliance through regular monitoring. Maintain a strong focus on staff wellbeing. retention. and development. C. Ediled & Summarised Feedback The feedback collected from service users, carers. and families throughout the year reflecls overwhelming appreciation for the compassionate. culturally sensitive. and pers0n-ntred care provided by Dhek Bhal's Day Centre. Domiciliary Care. and Time for You services. Service users consistently praised the professionalism, kindness. and reliability of staff, as well as the positive impact on their emotional, physical, and mental well-being. Key Themes from Feedback 1. Quality and Compassionate Care Carers are consistently described as respectful, kind, and dedicated. Service users feel cared for wilh dignity. especially around personal care and daily support. Staff such as Naghma. Rehana, Maureen, and Zehra were singled out for excepiional dedication and going above and beyond. °They don't just provide praGtiGal help, they bring wamith and aSSuranCe.° °Their commitment is tnjly remarf(able. I sleep undisturbed and wory-free.. 2. Culturally Appropriate Support Many praised the Servi for understanding religious, cultural, and linguistic needs. This cullural alignment foslered a greater sense of comfort and trust. °This is the best place for me and my aunty's needs.. °Dhek Bhal offers me a fully culturally appmpriate service.. 3. Emotional Wellbeing & Social Connection Page 12
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 The Day Centre is described as a lrfeline that combats isolation, supports mental health, and slrengthens community ties. Users look fOard to attending and prepare in advance with excitement. °By Sunday, I make sure my clothes are ironed- I really look fornard to going.. °Without this I would certainly fall into loneliness and depression.- 4. Support for Carers Family carers expressed deep gratitude for the respite and peace of mind Dhek Bhal provides. Several noted that without Dhek Bhal. their own health and wellbeing would have deteriorated. °Without Dhek Bhal, I would have drifted further into depTrssion.- "Their support gives me time to look after my own health.. 5. Responsiveness and Flexibility Numerous users highlighted the organisation's ability to respond quickly to urgent needs, including hospital discharges, revised care plans, and changes in hours. Dhek Bhal's management was frequenlly praised as approachable and helpful. 'They responded quickly and flexibly to inS(are care.. "The GEO is always appmachable rf we need help or advice.. 6. Lasting Impact and Trust Dhek Bhal has made a profound differen in people's lives, often described as "life-changing. or "irreplaceable. Former carers and family members offered heartfelt tributes, with one referring to the organisation as 'angels' and expressing lifelong gratitude. °They saved me.. °We are forever indebted to Dhek Bhal for the GaTr they gave our mother.. Feedback Highlights Service users report high satisfaction. especially in relation to respect, dignity, and quality of care. Cultural and linguistic understanding cited as a key strength. Day Centre praised for reducing isolation and improving mental wellbeing. Carers feel supported and valued, benefiting from respile and redUd stress. Staff named for outstanding service. including Naghma, Rehana. Maureen, Zehra, and Naheed. Responsiveness to changing needs during hospital discharge or increased care requirements highly valued. Strong trust in management, praised for being approachable and responsive. Ongoing impact cited across emolional. physical, and mental health. Page 13
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Multiple testimonials refer to Dhek Bhal as lrfe-saving and irreplaceable. Partners Feedback "Training with Dhek Bh81 is always a pleasure. It strengthens our ties lo the Bristol community and deepens our understanding of health and social care challenges. As a fellow chan"ty, we re proud to support others in the sector by sharing knowledge and resourGes." Lucy Kirikmaa - St Monica's Trust "It s always a pleasuTr to woth with Zehra and her team at Dhek Bhal. Their commitment to supporting their clients is matched by an energy. efficienGy and enthusiasm which is inspiring. I've had the privilege of drawing on Zehra s wisdom and compassion for over ten years - most recently through the EMPA THY study, where I've also enjoyed and valued working with Manazzar Siddique, a talented, wann, and Gompassionate researcher.. Rlk Cheston- UWE "We wish to thank Dhek Bhal for the wami welcome and interest in our dementia research projecls. Your questions and enthusiasm always inspire us. and we look fOard to continuing our partnership with you." Julie Clayton, public involvement and engagement lead in dementia studies, University of Bristol 'Thank you so n7uGh for inviting n7e to the AGM on Monday. What a wonderful celebration of all the impressive worf( Ihat Dhek Bhal does. And of course, I was absolutely delighled to be featured in the calendar- I see this as a huge affimiation of our partnership. On behalf of the University of Bnstol, I'd like to say how much we value and appreciate o(Jr ongoing friendship and collaboration. Looking fOard to seeing you again in the New Ye8rf Julie Clayton, public involvement and engagement lead in dementia studies, University of Bristol - °The University of Bristol MusGuloskeletal Research Unit highly values our relationship with Dhek Bh81. Over the past year, we have collaborated with the Dhek Bhal community on several pmjects, including.. impmving care for people undergoing hip and knee replacements, enhanGing patient infom7ation for clinical trials, pmmoting exercise for pain management, and creating films about involvement in health research." Cat Jameson - University of Bristol °Dhek Bhal has W0ed with the univeIty of Bristol over the last two years on the MAPLE Project (www.maple.brislol.ac.uk). Together, we created a guide for researchers to ensu clinical trials a more inclusive and accessible for minoritised communities. We hope this work will help increase diversity in research participation and make outcomes more preSentatIVe. The project is sel to launch in Oclober 2025.° Cat Jameson - University of Bristol °Dhek Bhal are a valued supplier of 0reach provision and day seniices, particularty for the South Asian Community in Bristol. We look forward to Gonlinuing this important relationship.. Tim Rabone- Bristol City Council Page 14
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 °Sirona Health Inclusion SeNices were delighted to partner with Dhek Bhal to provide information on therapy seNices and hospital discharge pathways for Ca13 and service users. We shared resources orp healthy living, falls prevention, and demonstrated how small adaptations and equipment can support independence. The Dhek Bhal Elders Group provided invaluable insights into barriers to accessing services, which are now shaping future Gare design and delivery.. Jude Watkins- Sirona °Over the past year, we've collabordted on the MO Than Memory exhibition - a pmject exploring dementia and caring. The RWA was thnlled to welGome Dhek Bhal's groups to see their woth exhibited. This included a food drawings exhibition created by the Men's Gmup, and a special pmject with artist Brandu{a Rotaru (Shika), who worted with both Men's and Women's Groups to explore meaningful foods from childhood to present. These artistic and multilingual eXpSSIonS were beautifully framed and shared wilh the publiG at R WA. Inspired by the Women's Gmup's planter designs from 2024, RWA and its partne also created three new balcony planters, which were on display this summer.. Helen Jacobs- RWA 'Dear Zehra, I've been meaning lo wn.te to you for some time to Sha what I hear about Dhek Bhal in my wotk as a community interpreter. Nearfy every elderty South Asian client I visit speaks positively about your organisation. Dhek Bhal provides essenlial social InteCtion in a cultU11Y familiar setting. Whelher it's attending the Day Centre, participating in exGursions, or CeiVIng tr8ined care at home - clients feel Gonnected and understood. particularty when language is no longer a ban7er. Elderly people often feel isolated despite good support from family or services. Dhek Bhai fills that gap by creating a safe. happy space for them to connect with theIrpee. I would like to thank and congratulate all your staff for delivering such a valued service to our communities. Wishing you all the best.. Sarwat Manzur- Bristol City Councll- Community Interpreter °As a stroke researcher, I found it invaluable wOlg with Dhek Bhal on collaboTrtive research projeGts. The support and enthusiasm your team brings to every opportunity is remart(able. I'm truly graleful for the longstanding relationship we've built, and I look fOard to continuing our joint work in research and community engagement." Dr Praveen Kumar, Associate Professor in Stroke Rehabilitation - UWE "Partnership working is vital. It allows organisations to share knowledge, experiences, and resources while fostering mutual undersfanding belween communities. It creates opportunities to exGhange ideas, leam from each other, and promote best practlGes all of which spark innovation and enhance service delivery.. Page 15
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Emily Choi- Chinese Wellbeing Society Financial review Policy on reserves Retained general unrestricted reseNes 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 review Policy on reserves Relained general unrestricted reserves represenl 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 review Total income recorded in the accounts for the year ended 31 March 2025 is £840.706 Total income recorded in the accounts for the year ended 31 March 2024 was 691,375. Total Commissioning Income from Domiciliary Care, Sitting Service, Elderly Day Care for Elderly Men and Elderly Women for 202412025 was £769,597 (representing 91.54 % ) of Dhek Bhal's total revenue income as compared to the previous yeavs commissioning income of £643,067 {93.300/0} of the Revenue Income. The increase in the commissioning income of £126,530 is due mainly to price increases to Homecare and Day Centre ServIS & increase in commissioning. This is shown below. Below is the breakdown comparison of the commissioning income: 2024125 2023124 2022123 2021122 Domiciliary Care South Gloucestershire 529.134 94.483 47.333 85,571 13.076 471,597 75,521 33,136 64,322 12,291 433.914 66.671 23,144 51.101 10.185 484,756 57,762 29.538 2,408 5.938 Sitting Service-Bristol Elderly Women's Day Care Elderly Men's Day Care Total Commissioning Income 769.597 643,067 585.015 624,676 Total other Dhek Bhal Revenue income within donations and legacies and other income of £63,652 includes.. Bristol City Council CEO Part Salary Cafe Sales 16,780 4.296 Page 16
Dhek Bhal Strategic Report for the Year Ended 31 March 2025 Bank Interest 3,352 39,224 Funds Raised for Various Acttvities A net surplus of £17,900 is recorded for the year ended 31 March 2025 (2024: £9,056) Principal risks and uncertainties 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 mitigale the impact that they may have, largely through the work of the Finance sub-group. During the year Dhek Bhal provided servi5 to certain persons who are related to several of the trustees. The Board of trustees can confirm that all these services have been provided at the same rates applied to all unconnected individuals. The strategic report was approved by the trustees of the charity on 5.41J.i.Is and signed on its behalf by.. MrT Khan Chairman and trustee Page 17
Dhek Bhal Statement of Trustees. Responsibilities The trustees (who are also the directors of Dhek Bhal for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). induding 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 ompany 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 Gharitable company for that period. In preparing these financial statements. the trustees are required to: select suitable accounting policies and apply them consistently, observe the methods and principles in the Charilies SORP. make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards. comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern 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 slatements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the corporate and financial information included on Ihe charitable companvs website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on14/.11.12f and signed on its behalf by: Mr T Khan Chairman and trustee Page 18
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 2025, which comprise the Statement of Financial Activilies. Balance Sheet, statement of Cash Flows, and Notes to the Financial Statemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Praclice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of reSoUrs. 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 accordan with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordan with Intemational Standards on Audiling (UK) (ISAS (UK)) and applicable law. Our responsibilities under Ihose standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wtth 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 concem In auditing the financial statements. we have concluded that the trustees use of the going conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions Ihat, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem 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 financial statements does not cover the other information and, except lo the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other informalion and. in doing so, consider whether the other infomiation is materially inconsistent wilh Ihe financial statements or our knowledge obtained in the audil or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatemenls, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other infomiation. If. based on the work we have performed, we conclude that there is a material misstatement of this other infomation, we are required to report that fact. Page 19
Dhek Bhal Independent Auditorfs Report to the Members of Dhek Bhal We have nothing to report in this regard. Opinion on other matter prescribed 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 accordan 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 nolhing 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 financial statements are not in agreement with the accounting records and returns., or ¢erlain disclosures of trustees remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities (set out on page 18), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal conlrol as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concem. disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic alternative but to do so. Auditor responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from malerial misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting iegUlarities. including fraud is detailed below.. Our audit procedures were designed to respond to identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material lo the financial statements. Our audit procedures included but were not limited lo.. Page 20
Dhek Bhal Independent Auditor's Report to the Members of Dhek Bhal 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, including fraud. Our audit procedures in relation to fraud included but were not limited to.. Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud., Gaining an understanding of the internal controls established to mitigate risks related to fraud., Discussing amongst the engagement team the risks of fraud., and Addressing the risks 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 non-detection 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 undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. eter Rob rts (Senior Statutory Auditor) For and on behalf of Roberts & Co (Bnstol) Limited, Statutory Auditor 24 High Street Chipping Sodbury Bristol BS37 6AH 14 November 2025 Page 21
Dhek Bhal Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2025 Note Income and Endowments from: Donations and legacies Charitable activities Other income 55.669 55,669 777,859 7.178 777,859 7,178 Total income 785.037 55,669 840,706 Expenditure on: Raising funds Charitable activities (13.993) (768,358) (13,993) 808,813) (40,455) Total expenditure 782,351 40.455 822,806) Nel income 2.686 15,214 17,900 Net movement in funds 2,686 15,214 17,900 Reconciliation of funds Total funds brought forward Total funds carried forward 416.379 11.011 427,390 16 419.065 26,225 445,290 The notes on pages 26 to 35 fom an integral parl of these financial statements. Page 22
Dhek Bhal Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestri¢ted funds Restricted funds Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities Other income 37.555 37,555 647,435 6,385 647.435 6,385 Total income 653.820 37.555 691,375 Expenditure on: Raising funds Charitable activities (13.229) (630.4291 (13,229) {669.090 38,661 Total expenditure 643.658 38,661 682,319 Net incomel{expenditure) Net movement in fijnds 10,162 1.106 9,056 10.162 {1,106) 9,056 Reconciliation of funds Total fijnds brought forward 407,323 11.011 418,334 Total funds carried foThvard 16 417.485 9,905 427,390 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shovm in note 16. The notes on pages 26 to 35 fomi an integral part of these financial statements. Page 23
Dhek Bhal (Registration number: 03472146) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets 12 2,021 2,731 Current assets Debtors Cash at bank and in hand 13 14 50.427 503,885 35.294 465,737 554,312 501.031 Creditors: Amounts falling due within one year 15 111,043 176,372) Net Current assets 443,269 424,659 Net assets 445,290 427,390 Funds of the charity: Restricted income funds Restricted funds 26,225 9,905 Unrestricted income funds Unrestricted funds 419,065 417,485 Total funds 16 445,290 427,390 The financial statements on pages 22 to 35 were approved by the trustees, and authorised for issue on141.11.1.25.. and signed on their behalf by. Mrs S Sajid Trustee The notes on pages 26 to 35 fomi an integral part of these financial statements. Page 24
Dhek Bhal Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash flows from operating activities Net cash income 17,900 9,056 Adjustments to cash flows from non-cash items Depreciation 1,359 1,145 19,259 10,201 Working capital adjustments Increase in debtors Increase in creditors 13 15 (15.133) 34,671 (25,569) 17,523 Net cash fiows from operating activities 38.797 2,155 Cash flov from investing activities Purchase of tangible fixed assets 12 (649) (1,1461 Nel increase in cash and cash equivalents 38,148 1,009 Cash and cash equivalents at 1 April 465.737 464,728 Cash and cash equivalents at 31 March 503,885 465,737 All of the cash flows are derived from continuing operations during the above Iwo periods. The notes on pages 26 to 35 form an integral part of these financial statements. Page 25
Dhek Bhal Notes to the Financial Ststements for the Year Ended 31 March 2025 1 Charity status The charity is limited by guarantee, incorporated in England & Wales. and consequently does not have share capital. Each of the trustees is liable to contribute an amount nol exceeding £Nil towards the assets of the Gharity in the event of liquidation. The address of its registered office is-. 43 Ducie Road Barton Hill Bristol BS5 OAX 2 Accounting 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 staled. Statement of Compliance The financial statements have been prepared in accordan with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Basis 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 transaclion value unless otherwise stated in the relevant accounting policy notes. Going concern The Iruslees consider that there are no material uncertainties about the chariws ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of the income re1vable can be measured reliably. Page 26
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 Donations and legacies Donations are recognised when the charity has been notified in writing 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 enlitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilmenl 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. Gift aid Incoming resources from tax reclaims are induded in the Statement of Financial Activities at Ihe same time 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 settlement 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 attributed to particular headings they have been allocated on a basis consistent with the use of resources, with ntral staff costs allocated on the basis of time spent, and depreciation charges allocaled on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary income. the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and setvices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature neSSary to support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example. allocaling 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, including audit. strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set oul 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, Ihe charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charilable purposes. Page 27
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 Tangible fixed assets Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value. over their expected useful economic life as follows.. Asset class Office equipment Fumiture and filtings Motor vehicles CompLrter 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 thal the charity will not be able to collect all amounts due according to the original temis of the re1vableS. Cash and cash equivalents 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. Trade Creditors Trade creditors are obligations to pay for goods or setvices 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 reporling period, to defer settlement of the credilor for at least e1ve months after the reporting date. If there is an unconditional right lo defer settlement for at least e1ve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effeGtive 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. Page 28
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party lo the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Recognition and measurement All financial assets and liabilities are initially measured 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 nomially the transaction pri excluding transaction cosls}, unless the arrangement constitutes 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 financial position when, and only when there exists a legally enforceable right to sel off the iecognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contractual 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 paty. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Debt instruments Debt instruments Ihat are classified as payable or re1vable 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 reived. net of impairment. With the exception of some hedging instruments. other debt instruments not meeting these conditions are measured 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 rent transaclion for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took pla. If the market is not active and recent Iransactions 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. Page 29
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 3 Income from donations and legacies Restri¢ted funds Total funds Donations and legacies., Donations from companies, trusts and similar proceeds Other income from donations and legacies 16,780 38,889 16.780 38.889 Total for 2025 55,669 55,669 Total for 2024 37.555 37,555 4 Income from charitable activities Unrestricted funds General Total funds 777,859 777.859 Total for 2025 777.859 777,859 Total for 2024 647,435 647,435 Page 30
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 5 Expenditure on raising funds a) Costs of generating donations and legacies Unrestricted funds General Total funds Note Marketing and publicity Total for 2025 2,618 2,618 2.618 2,618 Total for 2024 3,004 3,004 6 Expenditure on Charitsble activities Unrestricted funds General Restricted funds Total funds Note Staff costs Allocated support costs Governance costs 699,905 2,035 44,998 16,780 716,685 2.035 44,998 Total for 2025 746.938 16.780 763,718 Total for 2024 602,672 16,780 619,452 In addition to the expenditure analysed above, there are also governance costs of £44,998 {2024 £51,184) which relate directly to charitable activities. See note 7 for further details. Page 31
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 7 Analysis of governance and support costs Governance costs Unrestricted funds General Total funds Audit fees Audit of the financial statements Legal fees Depreciation, amortisation and other similar costs Other govemance costs 6,490 3,108 1,359 34.041 6,490 3.108 1,359 34,041 Total for 2025 44,998 44,998 Total for 2024 51,184 51,184 8 Net incomingloutgoing resources Net incoming resources for the year include- 2025 2024 Audit fees Depreciation of fixed assets 6,490 1,359 6,289 1,145 9 Trustees remuneration and expenses No trustees, nor any persons connected with them. have reIVed any remuneration from the charity during the year. No trustees have received any other benefits from the charity during Ihe year. 10 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff costs during the year were: Wages and salaries Other staff costs 695.665 32,395 549,115 27,602 728,060 576,717 Page 32
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expressed as full time equivalents was as follows.. 2025 No 2024 Staff 46 49 No employee received emoluments of more Ihan £60.000 during the year. 11 Taxation The charity is a registered charity and is thefOre exempt from taxation. 12 Tangible fixed assets Furniture and equipment Motor vehicles Total Cost At 1 April 2024 Additions 49,316 649 39,320 88,636 649 At 31 March 2025 49.965 39,320 89,285 Depreciation At 1 April 2024 Charge for the year Al 31 March 2025 46,585 1,359 39,320 85,905 1,359 47.944 39,320 87,264 Net book value Al 31 March 2025 2.021 2,021 At 31 March 2024 2,731 2,731 13 Debtors 2025 2024 Trade debtors Prepayments 27,185 23,242 9.463 25,831 50,427 35,294 14 Cash and cash equivalents 2025 2024 Cash at bank 503.885 465,737 Page 33
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 15 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxalion and social security Accruals 29.866 7,776 73.401 31,783 6,105 38,484 111,043 76.372 16 Funds Balance at 1 April 2024 Incoming resources Resources expended Balance at 31 March 2025 Unrestricted funds General 416.379 785,037 (782,351) 419,065 Restricted funds 11,011 55.669 (40,455) 26,225 Total funds 427.390 840,706 {822,806) 445,290 Balance at 1 April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds General 407,323 653,820 (643.658) {38.661) 417,485 Restricted funds 11,011 37.555 9,905 Total funds 418.334 691,375 (682,319) 427,390 17 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2025 Tangible fixed assets Current assets Current liabililies 2,021 554.312 (111,043) 445,290 2,021 554.312 (111,043) 445,290 Total net assets Page 34
Dhek Bhal Notes to the Financial Statements for the Year Ended 31 March 2025 Unrestri¢ted funds General Total funds at 31 March 2024 Tangible fixed assets Current assels Current liabilities 2,731 501.031 {76,372 2.731 501,031 76,372 Tolal net assets 427.390 427,390 18 Analysis of net funds At 1 April 2024 At 31 March 2025 Cash at bank and in hand 465,737 465.737 Net debt 465,737 465,737 At 1 April 2023 Financing ash flows At 31 March 2024 Cash at bank and in hand 464.728 1.009 465,737 Net debt 464,728 1,009 465,737 Page 35
Dhek Bhal Statement of Financial Activities by fund for the Year Ended 31 March 2025 Unrestricted Funds Total Total Unrestricted Unrestricted Funds Funds 2025 2024 Income and Endowments from: Charitable activities Other income 777,859 7.178 647,435 6,385 Total income 785,037 653.820 Expenditure on: Raising funds Charitable activities (13,993) (13,229) (768,358) {630,429 Total expenditure {782,351) (643.6581 Net income 2,686 10,162 Net movement in funds 2,686 10,162 Reconciliation of funds Total funds brought forward 416,379 407,323 Total funds carried fOard 419,065 417,485 This page does not form part of the statutory financial statements. Page 36
Dhek Bhal Statement of Financial Activities by fund for the Year Ended 31 March 2025 Restricted Funds Total Total Restricted Restricted Funds Funds 2025 2024 Income and Endowments from: Donations and legaGies 55,669 37,555 Total income 55.669 37,555 Expenditure on: Charitable activities 40,455 38.661 Total expenditure (40,455 38,661 Nel incomel(expenditure) 15,214 (1,106) Nel movement in funds 15.214 (1,106) Reconciliation of funds Total funds brought foMard Total funds carried forward 11,011 11.011 26.225 9,905 This page does not fomi part of the statulory financial statements. Page 37
Dhek Bhal Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Income and Endovnnents from: Donations and legacies (analysed below) Charitable activities (analysed below) Other income (analysed below) Total income 55,669 777,859 7,178 37,555 647,435 6,385 840,706 691,375 Expenditure on: Raising funds lanalysed below) Charitable activities {analysed below) Total expenditure (13,993) 808,813 (13,229) {669,090 (822,806) (682.3191 Net income 17,900 9,056 Net movement in funds 17,900 9.056 Reconciliation of funds Total funds brought forward 427,390 418,334 Total funds carried forward 445.290 427,390 This page does not fomi part of the statutory financial statements. Page 38
Dhek Bhal Detailed Ststement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Donations and legacies Trusts and foundations Other income 16,780 38.889 16,780 20,775 55,669 37.555 Charitable activities Spot commissioning Cafe sales 773,563 4,296 643,067 4,368 777.859 647,435 Other income Olher income Interest on cash deposits 1,374 5.804 927 5,458 7,178 6,385 Raising funds Publicity costs Wages and salaries Staff and volunteer costs (2,618) (9,750) (1.625 13,993) (3,0041 (9,2501 (9751 (13.2291 Charitable activities Activities Activities Wages and salaries Transport expenses Transport expenses Sundry expenses Room hire Staff and volunteer training Food and provisions Staff and volunteer expenses Wages and salaries Wages and salaries Staff training Staff and volunteer expenses Rent Insurance Repairs and maintenance Computer so3re and rna1ntenan costs (22.982) (19,491) {3.711) (455,077) (2,390) (2,408) (3,374) (10,7421 {458) (7,064) (26,474) (16,780) (68,008) (1,7761 (1531 (15,3141 {5.1001 {2,831) (1.232) (594.097) {693) {818) (1,408) (10.5361 (8,658) {30,7701 {16,7801 {75.0381 (2,035) (12,725) (5,062) (961 (1.424) This page does not form part of the statutory financial statements. Page 39
Dhek Bhal Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Printing, postage. stationery and telephone Sundry expenses Subscriptions AGM expenses Transport costs Food and provisions The audit of the charitls annual accounts Consultancy fees Bank charges Depreciation of tangible assets (5,255) (3,128) (2.812) {625} (2,2431 16,665) (2,747) (2.3901 (1,222) (2,838) (195) (6,289) (2,491) (725) 11,145) 669,090 (6.490) (3.108) (671) (1 .359) 808,813) This page does not fomi part of the statutory financial statements. Page 40