Registered number 04351686 Charity registered number 1093110 BIRMINGHAM ASIAN RESOURCE CENTRE TRUSTEES, REPORT & FINANCIAL STATEMENTS 31 March 2025 BIRMINGHAM ASIAN RESOURCE CENTRE Report and accounts Contents Page STRUCTURE, GOVERNANCE AND MANAGEMENT TRUSTEES. REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CHARITY FUND NOTES OF FINANCIAL STATEMENTS 8-10 BIRMINGHAM ASIAN RESOURCE CENTRE STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document. memorandum and articles of association, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006. Trustees Mr Muhammad Idrish Mr Muhammad Imtious Sheikh Mr Sobur Khan Mrs Nighet Nisa Mr Haroon Majid Secretary Ms Juma Begum Independent Examiner: MAK UK Chartered Certified Accountants 786A Coventry Road Birmingham West Midlands B100TX Registered office First Floor 149 Lozells Road Birmingham B19 2TP Registered number 04351686 Charity registered number 1093110 BIRMINGHAM ASIAN RESOURCE CENTRE Registered number: 04351686 TRUSTEES. REPORT The trustees present their report and accounts for the year ended 31 March 2025. Introduction The Birmingham Asian Resource Centre (BARC) continues to be a key social welfare agency that serves the wider Black and Minority Ethnic (BME) communities of Birmingham. Our mission remains focused on providing essential support, guidance, and Se￿iceS in a range of Asian languages including Punjabi. Hindi, Urdu. and Bengali. This multilingual approach allows us to offer culturally Achievements and Perforniance This year presented significant challenges as many in our community fa￿d increased hardships due to the cost of living crisis. With rising energy bills, food and fuel prices, and prescription charges. the decline in clients, morale and mental health was palpable. BARC'S services became more crucial than ever in addressing pressing issues like men's mental health,women's health (with a focus on breast cancer awareness and peri- menopause), and the plight of hidden carers and older adults. A key issue we addressed was the financial abuse of older adults, many of whom are living in inadequate housing and forced to make difficuli choices be￿een heating and eating. These struggles underscored the urgent need for the Centre's continued work in providing both practical and emotional support to the most vulnerable. Supporting the Community BARC served around 4,000 people this year, with ServI￿S extending to key programmes such as badminton for youth, in partnership wth 'Sports England.. However, we regret to announce the Conclusion of our Golden Age Warm Hub programme, supported by Independent Age Grant. Despite this, our partnerships with Thrive Together, Cadent Foundation, Heart of England, Lottery Funding, National Energy Action, and the Canal and River Trust enabled us to deliver valuable servrEs and projects, including those targeting youth, older adults. and hidden carers. Challenges and Response Operating with a small team and the vital assistance of volunteers, delivering our broad range of programmes under significant resource constraints has been demanding. Nonetheless, the unwavering dedication of our staff, volunteers. and partners ensured that BARC continued to meet its objectives, offering confidential, impartial, and culturally relevant services to the community- BIRMINGHAM ASIAN RESOURCE CENTRE Registered number: 04351686 TRUSTEES. REPORT Looking Ahead.. Future Strategy We aim to expand our Infomiation, Advice. and Guidance {IAG} services. which remain central to our work. Alongside this we will continue our mission of'improving health and wellbeing. instilling dignity and respect.. Moving foNard, we will continue to operate from our primary location on Lozells Road and our secondary hub at St Silas Church. A major focus for the future will be supporting our aging population. vtho are living longer but not necessarily healthier lives. Ensuring they have access to services that improve their lrfestyle and wellbeing will be a priority. We have strengthened our team with the addition of a Business Development Officer whose focus is ensuring the long-term sustainability of the Centre. This marks a strategic step forward in our journey towards becoming more self-sufficient while continuinq to provide toD-tier advice and quidance. Conclusion We extend our deepest gratitude to the trustees, our funders, partners, and volunteers for their invaluable support throughout the year. Their contributions have been integral to our ability to serve the community and address the evolving needs of Bimiingham's BME population. As we move into next year, BARC remains committed to enhancing the health, dignity, and wellbeing of the community. BIRMINGHAM ASIAN RESOURCE CENTRE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 March 2025 Independent examinerfs report to the trustees of Bimiingham Asian Resource Centre ('the Companv) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charitys trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act.). Having satisfied rnyse￿ that the accounts of the Company are not required to be audited under Part 16 of Ihe 2006 Act and are eligible for independent examination. I report in respect of my examinalion of your charivs accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 ACV). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement I can confim that l am qualified to undertake the examination because l am a member of the ACCA, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records V￿re not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records" or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financaal Rewrting Standard applicable in the UK and Republic of Ireland {FRS 102)). I have no concerns and have come across no other matters in connection wth the examination to which attention should be drawn in this rewrt in order to enable a proper understanding of the accounts to be reached. IMAK E410 On l D. 01?1603 J444 MAK UK Chartered Certified Accountants 786 A Coventry Road Birmingham B10 OTX BIRMINGHAM ASIAN RESOURCE CENTRE STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025 Unrestricted Unrestricted Restricted nds- General fvnds- 0￿gnaleC Income fvnds 2025 2024 Incomè and andowm•nts from Donations and legacies Investments 21238 2346 95169 116.407 2,346 118,753 192,574 5,642 198,216 95169 Raising funds Charitsble activities Support Costs Other Total 147361 32737 4599 184697 147,361 32,737 4,599 184,697 79,960 22,330 1,884 104.174 Net SurplusllDeficltl 23584 -89528 -65944 94042 Roconclllatlon of funds.. Total funds blf 171919 400000 160292 732,211 638,169 Total funds clf 195503 400000 70764 666.267 732,211 BIRMINGHAM ASIAN RESOURCE CENTRE Registered number: BALANCE SHEET as at 31 March 2025 Notes 2025 2024 Fixed assets Tangible assets 6.797 7.553 Current assets Debtors Restricted Fund Unrestricted Fund Designated Investment Fund 26.419 210,426 535,521 189,752 137,867 400.000 Cash at bank and in hand 727,619 772.366 Creditors". amounts falling due within one year (42.730) (22.289) Net current assets 684,889 750.077 Total assets less current liabilities 691.686 757.630 Provisions for liabilities (25,419) (25,419) Total Net Assets 666,267 732,211 Funds of the Charity Unrestricted Fund Restricted Income Fund 595,503 70.764 571,919 160.292 Shareholders. funds 666,267 732.211 Mr Haroon Majid Trustee Approved by the board on 26 January 2026 BIRMINGHAM ASIAN RESOURCE CENTRE STATEMENT OF CHARITY FUND for the year ended 31 March 2025 Charity Fund account Total At 1 April 2023 638.169 638.169 Net Surplusl(Deficit) 94,042 94,042 At 31 March 2024 732,211 732,211 At 1 April 2024 732,211 732.211 Net Surplusl(Deficit) At 31 March 2025 (65,944) (65,944) 666.267 666.267 BIRMINGHAM ASIAN RESOURCE CENTRE NOTES OF FINANCIAL STATEMENTS for the year ended 31 March 2025 1 Accounting policies Basls of preparation The financial statements of the charitable company. vhich is a public benefit entity under FRS 102,have been prepared in accordance the Charits'es SORP IFRS 102} 'Accounting and Reporting by Charilies: Statefflent of Recommended Practice applicable to charities preparing their accounts in accordance with theFinancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1January 2019),, Financial Reporting Standard 102 The Financial Reporbng Stsndard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. il is probable that the income will be re￿iVed and the amount can be measured Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probabk that a transfer of economic benefits wll be required in settlement and the amount of the obligat￿n can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Deprecialion is provided at the following annual rates in order to write off each asset over its estimated useful life. Taxation The charity is exempt from corporation tax on its charitsble activities. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised vthen there is an obligalion at the reporting date as a result of a past evenl, it is probable that economic benefit will be transferred to setue the obligation and the amount of the obligation can be estimated reliably. Fund accounting Unrestricled funds can be used in accordance vrith the charitable objectives at the discretion of the trustees. Restricted funds can only be used for parbcular restrided purw)ses within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpjse of each fund is included in the notes to the financial slatements. Hire purchase and leasing commitments Rentals paid under OFerating leases are charged to the Statement of Financial Activities on straighl line basis over the pericKI of the lease. Pensions Contributions to defined contribution plans are expens￿ in the period to which Ihey relate. BIRMINGHAM ASIAN RESOURCE CENTRE NOTES OF FINANCIAL STATEMENTS for the year ended 31 March 2025 Going concern The Trustees have prepared financial projections, tsking into consideration the current economic conditions and have, at the time of approving these accounts. a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concem basis of accounting in preparing the accounts. 2 Expenditure on Charitable Activities 2025 2024 Legallprofessional fees Staff costs Support Costs 119789 27572 70763 9197 147.361 79,960 3 Support Costs 2025 2024 Advertising and marketing Printing and ststionery Renl, propety repairs and Maintenance Charity running costs LegallProfessional fees Accountants fees Telephone and internet 11599 506 13587 4940 145 426 12344 6945 670 18(Ki 1500 605 32.737 22,330 4 Other Expenditure 2025 2024 Cost Other Expenditure Deprecialion Charge 940 755 5 Tangible fixed assets Plant and machinery etc Cost At 1 April 2024 At 31 March 2025 22,861 22,861 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 15,308 756 16.064 Net book value At 31 March 2025 6,797 At 31 March 2024 7,553 BIRMINGHAM ASIAN RESOURCE CENTRE NOTES OF FINANCIAL STATEMENTS for the year ended 31 March 2025 6 Debtors 2025 2024 Trade debtors 26,419 7 Creditors: amounts falling due within one year 2025 2024 AOE Pension Trade creditors Taxation and social security costs Other creditors 702 218 378 38,245 3,187 42.730 11,550 10,155 22,289 8 Creditors: amounts falling due after one year 2025 2024 Provision for liabilities 25,419 25,419 9 Other infomiation BIRMINGHAM ASIAN RESOURCE CENTRE is a private company limited by shares and incorporated in England. Its registered Offi￿ is: First Floor 149 Lozells Road Birmingham B19 2TP 10 Investment Fund £400,000 that has been invested. is ring fenced bythe charty for the purchase of new premises once identified. 1D