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 ServI￿S 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 vol￿S 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
aC￿sS 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
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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 se￿i￿S. 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
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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
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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.
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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 balan￿S and cash, trade and other re￿1vableS, and
investmenls.
The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the
balan￿ sheet are net of allowan￿9 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 cOn￿ntratIon 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 balan￿S 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.
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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
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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 Se￿iceS are commissioned and paid for by Bristol Cily Council, South
GIOu￿sterShIre 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
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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 Spa￿S.
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 intrOdU￿d to practical guidance and gentle
exercises from the STEP programme, helping improve balance, mobility, and confidence in daily life.
Looking Ahead
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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 se￿ices 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 COn￿rn$
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 praCti￿S.
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
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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.
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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 202￿2026
Maintain delivery of safe, high-quality care for all service users.
Implement an electronic care management system to improve Se￿ice 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
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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 fO￿ard 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 redU￿d 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.
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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 fO￿ard 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 fO￿ard 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 W0￿ed with the unive￿Ity 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 0￿reach 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
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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 Ca￿13 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 eXp￿SSIonS 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 Inte￿Ction in a cultU￿11Y 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 wO￿l￿g 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 fO￿ard 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 ServI￿S & 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 servi￿5 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 reSoUr￿s. 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 con￿rn
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 i￿egUlarities. 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 re￿1vable 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 ne￿SSary 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 re￿1vableS.
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 re￿1vable 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 re￿ived. 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 re￿nt 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 re￿IVed 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 the￿fOre 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 fO￿ard
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 so￿3re 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