2024-03-31-accounts

7ADAB CONNECTIN13 CC>MMUNITIES Annual Reporl 2023124 ••k 11 I, l• Tl

Trustees Annual Report & Finan I Statem Queer•'5Awa Voluntaryseyvl nis l. Int uction 2. Chair, word-. 3. Chief Of er verview.... 4. Inf ormation a Guida 5. Community Services ealth & Wellbeing... -7.sa ronger Communiti&.................... ADAB'S nistobea funda pillar of community developmen that helps improve t quality of life for al our citizens. 10. orts & Leisure....................................... 11. Thanks a Acknowledgement......-......-...... Trustee's Report & Financial Statemen Legal & Administrative Informatio Independent Examiner's Rep Statement of Financial Activi ..16-17 .18 Balance Sheet ....................................... . 19 Notes to f inancial statements................ Trustees, Statement.......................... ..28-29 triving to ve our mmunity: I roving Empowering ple& munities: Improw mmunity Cohesion Liv I ADAB www.adab.org.uk e: [e-mail] | tel: 0161 Registered Charity No. 1094 2079 bacp | Registered Member 276398 Organisational M¢mb¢r caNNECTINt¥ COMMLINITIE

I ADAB Trustees Annual Report & Financial Statements CONNECTIN13 COMMUNITIEB Inlioduclion ADAB is a vibrant multi-dimensional community support and development organisation. We provide a wide range of services in a culturally sensitive way to improve the quality of life local communities in Bury and surrounding areas. Our numerous services include: Information, Advice & guidance Support, information guidance and advocacy Health and Wellbeing- Mental Health; Emotional Wellbeing; Isolation. Loneliness We do this through a services, support and activities that helps BME and minority communities develop, by tackling social and economic disadvantage. Social Community Clubs- Veterans Club; Red Rose Over 60's' Music Club; Cine Club. Luncheon club; Cook & Eat" Sewing Club Children & Young People- Children and Youth activities- leisure activities ADAB operates from Mosses Centre which is a shared community resource used by all communities. ADAB prides itself in the fact that our strength lies in our diversity; promoting diversity and understanding between all sections of the local community. ADAB is a lynch pin for multicultural, interfaith and intergenerational exchange. Learning & Training - ESOL. basic Skills. numeracy & literacy. digital; employability Community Support Services- Domestic Abuse; Asylum SeekerslRefugees; Equality, Diversity and Inclusion" Community Cohesion Sports & Leisure- Women's Keep Fit; Yoga. Boxing We support minority communities (Black Asian and Minority Ethnic) BAME Asylum Seekers, and new emerging communities with services to develop their resilience and enhance their quality of life to become valued UK citizens. Mosses Centre- Community Centre; Room Hire; Community Hall. shared facilities Music & Arts - South Asian Instruments; Singing; Live Music; Dancing BAME Organisations Support- Capacity Building; Representation Most recently we are working with GMCA to provide a specialist mental health support service for minority communities thus reducing the immense pressure on mainstream NHS services. www.adab.org.uk e: [e-mail] I tel. [phone] Registered Charity No. 1094722 bacp | Th•Queon'$Award forVoluntaryServic• Registered Member 276398 Or9anisational Member

I ADAB CONNECTINia COMMUNITIES Trustees Annual Report & Financial Statements Chair's Ovetview ADAB is a key player in Buy both in terms of service delivery and in its support and care of BME communities in Bury. Since 1997 we have been supporting and providing specific seniices for Bury's communities. On behalf of the trustees and service users I would like to extend our sincere gratitude to both Pilgrims Trust and GMCA. Their support and funding has enabled us to provides very high quality dedicated mental support to the BAME community. Our mental health and emotional well-being seNice is supporting and reducing pressure on the NHS by providing a high quality and clinically led mental health services in Bury. ADAB has significantly improved the Mosses Centre as a community resource and we have made it sustainable without any financial p from Bury Council. This is vital focal point for local community development in Bury East. Our work supports BAME women in Bury with social and practical support, which is vital in helping them to be independent and manage their own affairs. We are all indebted to the Executive Board and our dedicated volunteers whose dedication and commitment is key in ensure ADAB'S prosperity. We are working to improve sustainability through income generation, to make up core funding which came to an end in 2023. whilst we endeavour to secure new sources of funding, trustees are determined to ensure we continue the activities which meets the need of our community. I want to also take this opportunity to thank our staff and volunteers for their hard work, they have shown continued enthusiasm to make an impact for the Bury community. l also want to express my sincere gratitude to all our funders especially Lloyds Foundation, GMCA, Pilgrims Trust and the whose support has made our work possible. In addition to income generation ADAB strives to secure grants from a wide range of sources including Trusts and Foundations. Dr. Lal Khan Chair Our key aim is ensure that community services especially Information Advice and Guidan￿ is available, as this is critical for both new and .7j BAME communities. www.adab.org.uk e: [e-mail] I tel: [phone] Registered Charity No. 1094722 bacp | Register￿ Member 216398 Or9•nls•tlon*l Memb¢r Th•Queon'$Award forVoluntaryServic•

I ADAB Trustees Annual Report & Financial Statements CONNECTINQ COMMUNITIEB Chiel Execuiive's Report Despite all these challenges ADAB has excelled in every aspect of our work. We not only achieved our outcomes, we have exceeded them in every way. Our doors are always open, we offer a sympathetic ear and a welcoming smile, a culturally sensitive approach and empathy providing all the help we can. L I I I Our assistance is designed to enable the most vulnerable and needy in our community to aC￿sS the support and resources they need. The ADAB Mosses Centre is a hub of community activity with over 200 people using the Centre or one its serviceslactivities every week. ADAB'S inspirational leadership has been instrumental in technical know-how, business acumen and people skills such as empathy and creativity. This ensures an excellent understanding of the challenges that we must overcome to help and support our local communities. I want to take this opportunity to thank all our stakeholders, funders, and partners whose support enables ADAB to carry out its work such as Bury Council, Reaching Communities Fund and more re￿ntly, The Pilgrim Trust with whom we have just started a new service. ADAB'S core funding from the Lottery ended in February 2023, we currently have Iloyds Foundation proving some core funding but this still leaves us with a significant gap which must generate income. I want to thank my staff team for their dedication and commitment that has enabled all our suc￿SseS to date. It would be remiss of me not to mention our training partners. Bury Adult Leaming and WEA enabling ESOL and Basic skills learning. Surely we face financial and social challenges ahead. but our business planning and development strategy is bold turning our vision into reality. ADAB is committed to delivering positive social impact at a time, when it's needed the most and I look forward to another year of success in seprfing our communities ADAB is developing a new 5 year Business Plan in consultation with our service users. trustees, staff, volunteers and the local community. Tan Ahmed Chief Executive. bacp | www.adab.org.uk e: [e-mail] | tel: [phone] Registered Charity No. 1094722 RÉglslÉYÈd MombÈr 276398 Or9•nlsatlonal Member ' ThÈQue¢rt'sAward torvoluntaryservice

I ADAB CONNECTINia COMMUNITIES Trustees Annual Report & Financial Statements Inlormalion Advice & Guidance ADAB Work & Achievements ADAB is committed to supporting the local community. One way we do this is by providing free Information, Advice & Guidance including signposting to local services. This is by far the most demanded aspect of our services. Many minority communities rely on us for most routine items due to the language barrier. Last year we had to limit the number of 1-2-1 support sessions that could be provided because of COVID. Nevertheless over 2400 people from the BAME community accessed and used our services. This is extremely time consuming and staff intensive work with some contact taking up to 45 minutes to respond. Our support included issues with debt; housing & council tax; benefits applications. utility companies. schools. immigration. travel and the NHS for health related matters. Significant numbers also come to us to help read letters and write responses or make telephone calls to agencies to overcome the language barrier. In the last year ADAB assisted 670 clients helped with IAG 321 with assistance on housing 267 fill in forms 219 people with debt advice 260 with jobs applicationslcv 279 with FamilylDomestic issues 233 with Utilities companies 177 with status & general Immigration & passport Support Provided 4CO 2x1 J¢Jb utrity bacp | www.adab.org.uk e: [e-mail] I tel: [phone] Registered Charity No. 1094722 RÉglslÉYÈd MombÈr 276398 Or9•nlsatlonal Member ' Th• Queen'sAward forVoluntarySeTvice

I ADAB Trustees Annual Report & Financial Statements CONNECTINQ COMMUNITIEB Community Seivices ADAB work & Achievements A key aspect of our work in addition to providing direct senil￿S is supporting local community groups to bring communities together through social activities. Our assistance is provided in numerous ways that enables these groups to develop and flourish. We do this by providing meeting place at ADAB Mosses Centre assisting them with fundraising providing back office support assisting volunteers access to training The community groups we supported in the last year are- Military Veterans Breakfast Club - Hot breakfast. socialise, meet other veterans, provide mutual support to reduce isolation Gupp Shapp - Ladies Peer Support for Helath & Wellbeing Red Rose over 60's club - Older people's club for mutual support, entertainment and games Cine Club - Enjoying film collections on old style reel projectors SAMA Council - Asian musical instruments, dancing and singing for amateurs and artists Women's Keep Fit - physical activity, dan￿, boxercise, relation exercises Women only boxing - professional boxing coaching for girls Women & Mens Cricket- Cricket training & games CLUBE AThENDENCE AT ADAB Y•q• Vri* c￿•c￿￿ bacp | vMw.adab.org.uk e: [e-mail] I tel: [phone] Registered Charity No. 1094722 Registered Mernber 276398 Or9anfjsatlonal Member ' ThÈQue¢rt'sAward torvoluntaryservice

I ADAB CONNECTINia COMMUNITIES Trustees Annual Report & Financial Statements Health & Wellbeing ADAB Work & Achievemenis Our health & wellbeing programme has expanded considerably as the need around mental health and existing health inequalities in BAME communities continue to grow. Much stigma is attached to mental health in the BAME community, which ADAB works to address with culturally sensitive provision in local community languages. Our bespoke culturally sensitive service provides 1-2-1 help and support for people experiencing low to moderate mental health such as anxiety, self-harming, depression etc and not only meets community need, but we believe it also helps to reduce pressure on NHS services. In addition, Dementia is a growing concern that we are addressing with our BAME partners in the community as well as the long term conditions such as heart disease, diabetes, stroke hypertension etc associated with BAME communities. Our work also includes those experiencing domestic abuse, social exclusion or language barriers. During the last year over 1100 people (mostly women) received support from us. ADAB addresses social factors which can contribute to mental health issues e.g. domestic abuse, poverty, sexual issues and difficult caring responsibilities. These are exacerbated for BAME communities due to inequalities created by services that are not culturally appropriate. Many of our clients have directly faced other issues such as racism, sexual bias and disability. HEALTH & SOCIAL CARE 14) 13) 80 40 20 156 vNM.adab.org.uk e: [e-mail] I tel: [phone] RegiSte￿d Charity No. 1094722 bacp | Thei?u*èn'sAw4rd forVoluntarySer¥ic Registered Member 276398 Or9anisational Member

I ADAB Trustees Annual Report & Financial Statements CONNECTINQ COMMUNITIE8 Saler & stronger Communilies ADAB Work & Achievements ADAB'S Community Cohesion Strategy covers a range of themes: supporting new migrants and resident communities; education and young people. learning & boosting English language. places and community; increasing economic opportunity; supporting rights and freedoms. and measuring success. Delivery of all our work has the following built within each programme: everyone is confident, proud of their identity & heritage, able to take advantage of opportunities; people, regardless of background, live, work. learn, socialise with shared rights, responsibilities; many religions, cultures and opinions are celebrated, underpinned by a shared set of British values that champion tolerance, freedom and equality of opportunity" everyone has a part to play in upholding those values, all those who are already living here and those who want to make it their home. ADAB is a Hate Crime reporting Centre supporting minority communities who have been threatened, attacked, or harassed. We support victims of hate crime in reporting to the Police or True Vision or to Tell Ivimivim ui knaT. Antl Sod•l Bohavi•ur Prnv•nt 4% A*ylwn S••k•rn 13% bacp | WW4V.adab.org.uk e: [e-mail] I tel: [phone] Registered Charity No. 1094722 Registered Mernber 276398 Or9anisational Member TheQueen's Award fwVolunury5er¥l(e

I ADAB CONNECTINia COMMUNITIES Trustees Annual Report & Financial Statements Mosses Centre ADAB Work & Achievemenis ADAB runs and manages the Mosses Centre, providing a community resource and is our operating base. ADAB Mosses Centre is a vibrant community and business space in the heart of Bury within walking distance of Bury Interchange and the Town Centre. ADAB provides a wide a range of services and activities at the Centre with over 200 people using one or more of our serviceslactivities daily accessing either group activities and support or individual 1-2-1 support. Its a warm and welcoming venue providing vital services in a culturally sensitive manner and a social and business hub for local people. Mosses Centre provides Training & Conference facilities at very competitive prices. We offer various training & meeting rooms of different sizes and capacities. All rooms can be set up to individual requirements. Spaces range from those perfect for interviews & conference calls to large workshops & AGM'S. High quality audio-visual equipment and IT facilities and WiFi is available throughout the Centre. The Centre is open for drop in from 9am to 4pm Monday to Friday. Evenings and weekends are open by prior appointment only. For private functions and events the Centre facilities are available from 4pm to 11.00pm subject to prior booking. payment and confirmation. PEOPLE USING MOSSES CENTRE Y*14 www.adab.org.uk e: [e-mail] | tel: [phone] Registe￿d Charity No. 1094722 10 bacp | Th? Queen's Award forVol¥ntsrySeY¥l(• Registered Member 276398 Or9anisational Member

I ADAB Trustees Annual Report & Financial Statements CONNECTIN13 COMMUNITIE8 Learning ADAB Work & Achievements ADAB'S learning provision is designed to enhance and improve people's skills and build confidence thus enhancing their quality of life in all areas. For example: Employment Courses CV development 1-2-1 advice & guidan Job search Driving theory preparation Employment skills Active citizen programme Health and well-being Health and well-being courses- improving confidence and lifestyle choices Talking therapy sessions Alternative therapy (Arts, peer support groups, exercise) Cut & Sevp sewing, pattern making, cutting fabric Coffee morning session Domestic abuse support Information technology Interpreting courses Citizenship (life in the UK) preparation Language Courses ESOL levels entry 1.2 & 3 Basic Skills English, speaking & listening Training Ba•k Skl Job 8￿c￿C¥ ITIComwknf Enlql•h L•ngJ•g• ESOL 2 ESOL 1 ESQL-P 100 120 vrnw.adab.org.uk e: [e-mail] | tel: [phone] Registe￿d Charity No. 1094722 bacp | Thei?u*èn'sAw4rd forVoluntarySer¥ic Registered Member 276398 Or9anisational Member

I ADAB CONNECTINia COMMUNITIES Trustees Annual Report & Financial Statements ADAB Work & Achievements sports & Leisure ADAB'S sport and leisure projects need to be sustainable in the future to broaden their impact on improving community health. The focus is on utilisation of leisure facilities in Bury being of high quality, accessible, affordable and sustainable in the future for the BAME community. ADAB needs to encourage the communities to increase their participation levels especially amongst target groups such as BAME young people as well as the ageing population, which in turn will improve the health and wellbeing of our residents. Due to budgetary constraints, ADAB needs to identify and prioritise the areas of investment and its longer-term objectives that will drive the expected outcomes. ADAB have five key outcomes planned that we want to achieve. Physical Wellbeing - Reduce the per￿ntage of BAME people that are physically inactive; Mental Wellbeing - Improve subjective wellbeing of participants; Individual development- Increase levels of perceived self-motivation to change behaviour and confidence; Social and community development - Increase levels of social trust in communities; Economic Development- Value of sport to the Bury economy. Sports & Leisure 50 45 40 35 30 25 20 Is io wom￿$ ￿￿1 rrt Mon Cr￿*￿t WOM￿ Cricket Walklry.lknu:p vMw.adab.org.uk e: [e-mail] I tel: [phone] Registered Charity No. 1094722 12 bacp | The iiueen'5 Award forVolurfaryS•ryke Registered Member 276398 Or9anisational Member

I ADAB Trustees Annual Report & Financial Statements CONNECTIN13 COMMUNITIEB Thanks & Acl(nowledgemenls Funders & partners ADAB is extremely grateful to all our funders, partners and supporters without whom none of our work would be possible. Pilgrim I'&'LL ::;: ;.";' Trust Within Reach LLOYDS BANK FOUNDATION Education & Skills Funding Agency England & Wales GMCA:"°':' NHS MANCHESTER COMBINED AUTHORITY Pennine Care NHS Foundation Trust BURY VOLUNTARY. COMMUNITY & FAITH ALLIANCE COUNCIL www.adab.org.uk e: [e-mail] | tel: [phone] Registered Charity No. 1094722 13 bacp | Theiiu*¢n'sAward forVo1untarySff￿ct Registered Member 276398 Or9anisational Member

Mosses Centre, Edward Street Bury, BL9 ORZ 01617612079 [e-mail] www.adab.org.uk Registered Charity No. 1094722 7ADAB CONNECTING CCIMMUNtTIE8

Charity Registered Number: 1094722 Asian Development Association of Bury ADAB Trustees. Report and Financial Statements for the Year Ended 31 March 2024

ASIAN DEVELOPMENT ASSOCIATION OF BURY CONTENTS Page Legal and Administrative Information 15 Independent Examiner's Report 16-17 Statement of Financial Activities 18 Statement of Financial Position 19 Notes to the accounts forming part of the financial statements 20-27 Trustees. Responsibilities in relation to the Financial Statements 28 Trustees, Statement on Financial Statements 29 (2023-24) Page 14

ASIAN DEVELOPMENT ASSOCIATION OF BURY Le al and Administrative Information ststus Asian Development Association of Bury (ADAB) is a registered charity and was registered with The Charity Commission as such on 21 November 2002. Principle Activity of ADAB is to develop and implement initiatives that will improve and enhance the economic, educational, social. cultural and recreational conditions of the communities residing in the North West of England. Trustees Dr Lal Khan, Chair Mohammad Ishaq, VI￿ Chair Usman Arif - Treasurer Management Officer.. Tanveer Ahmed Independent Examiner: AWS ACCOUNTANTS LTD 124 Colne Road Burnley BB10 1LP Registered offi￿.. 7 South Cross Street Bury BL9 ORS The Mosses Centre Cecil Street Bury BL9 OSB Charity Number: 1094722 Bankers: Lloyds Bank Blackburn Church Street BB2 1JQ CCLA Senator House 85 Queen Victoria Street London EW4V 4ET (2023-24) Page 15

ASIAN DEVELOPMENT ASSOCIATION OF BURY Independent Examiner's Report to the Trustees of Asian Development Association of Bury I report on the accounts of the charity for the year ended 31 March 2024, which are set out on pages 18-27. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the charity for the purposes of charity law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 { the 2011 Act ) and that an independent examination is needed. The charity is preparing accrued accounts and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under Company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the General Directions given by the Charity Commission to state whether particular matters have come to my attention. Basis of independent examiner s report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out below. This report is made solely to the charity's board of trustees, as a body, in accordance with the General Directions given by the Charity Commission. My examination has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my examination, for this report, or for the opinions I have formed. (2023-24) Page 16

ASIAN DEVELOPMENT ASSOCIATION OF BURY Independent examiner's statement In connection with my examination, other than listed below, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: (a)to keep accounting records in accordance with section 130 of the Act 2011 ' and (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act 2011 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities" have not been met., or (2) to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. AWAIS SAHI FCCA AWS ACCOUNTANTS LTD 124 Colne Road Burnley BB10 1LP Dated 24 December 2024 Signed (2023-24) Page 17

ASIAN DEVELOPMENT ASSOCIATION OF BURY Statement of Financial Activities for the Year Ended 31 March 2024 Restricted Unrestricted Total Funds Total Funds Funds Funds 2024 2024 2024 2023 Notes INCOMING RESOURCES Incoming resources from generated Funds Voluntary Income Donations Activities for generating funds Investment Income 5.2 196.889 196.889 220,016 49.748 53,562 49,748 53,562 29,354 42,497 196,889 103,310 300.199 291.867 Other Incoming Resources TOTAL INCOMING RESOURCES 196.889 103,310 300,199 291,867 RESOURCES EXPENDED Charitable Activities Support Costs 5.6 238,199 238,199 58.256 210,671 70,160 58.256 TOTAL RESOURCES EXPENDED NET INCOMINGI {OUTGOING) BEFORE TRANSFERS 238,199 58,256 296,455 280,831 41,310 45,054 3,744 11,036 TOTAL SURPLUS Gross transfers between funds 3,744 11,036 Net Movements in Funds 41,310 45,054 3.744 TOTAL FUNDS AT 1 APRIL 2023 TOTAL FUNDS AT 31 MARCH 2024 967,910 971,654 (2023-24) Page 18

ASIAN DEVELOPMENT ASSOCIATION OF BURY Statement of Financial Position As at 31 March 2024 2024 2023 Notes FIXED ASSETS Tangible fixed assets 655,939 445.549 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 3,500 56,134 262,522 3.500 55,100 470,668 322,156 6,441 529,268 6,907 CREDITORS: amounts falling due within one Year 5.10 NET CURRENT ASSETS 315,715 522,361 TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS: amounts falling due after more than one year 971.654 967,910 TOTAL ASSETS - LIABILITIES 971,654 967,910 NET ASSETS CHARITY FUNDS Restricted -Fixed Asset Funds Restricted - Designated Funds Unrestricted - General Funds 655,939 198,378 117.337 445,549 438,768 83,593 971,654 967,910 (2023-24) Page 19

ASIAN DEVELOPMENT ASSOCIATION OF BURY 6. Notes to the Financial Statements 5.1 ACCOUNTING POLICIES The Board of Trustees (Management Committee) submit their annual report and financial statements for Asian Development Association of Bury (the charity) for the year ended 31 March 2024 Basis of preparation: The financial statements have been prepared under the historic cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts, and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities {SORP 2005) issued in March 2005 and applicable UK Accounting Standards. Restricted funds are funds, which are to be used in accordan￿ with specific restrictions imposed by the donor or trust deed. Unrestricted income funds comprise those funds, which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Incoming resources recognition: All incoming reSoUr￿S are recognised once the charity has entitlement to the resources, it is ￿rtain that the reSoUr￿S will be re￿iVed and the monetary value of incoming reSoUr￿S can be measured with sufficient reliability. Donations are recognised when the organisation 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 before the organisation is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the organisation and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the organisation. this is normally upon notification of the interest paid or payable by the bank. (2023-24) Page 20

ASIAN DEVELOPMENT ASSOCIATION OF BURY Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Resources expendedl Expense recognition: Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Allocation of overhead and support costs: Overhead and support costs have been allocated first between charitable activity and governance. Overhead, and support costs relating to Charitable Activities have been apportioned based on the value of individual projects. Charitable activities: Costs of charitable activities include those costs which are directly related to the setting up of charitable activities such as tutoring and mentoring costs plus the costs of holding the activities and events. Support Costs: Support costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include rent and rates, premises, and administration and support costs. Tangible fixed assets and depreciation: All assets {or similar class of assets) costing more than £500 are capitalised and valued at historic cost. Depreciation is charged on furniture and equipment, which is written off on a 25 % reducing- balan￿ basis over their estimated useful life. Similarly, computer and related equipment are written-off on a straight-line basis over their estimated useful life of three years. Land and Buildings, purchased are held at the cost are not depreciated. The financial statements do not include a cash flow statement because the charitable charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective January 2005). (2023-24) Page 21

ASIAN DEVELOPMENT ASSOCIATION OF BURY Realised gains and losses All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference be￿een sales prO￿edS and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. Pensions The organisation currently administers contributions to an auto-enrolment pension scheme on behalf of individuals. The organisation has no liability beyond administering the contributions and paying these to the pension company. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third 'paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Related party transactions and trustees. expenses and remuneration The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind. (2023-24) Page 22

ASIAN DEVELOPMENT ASSOCIATION OF BURY VOLUNTERY INCOME Restricted Unrestricted Funds Funds Total Funds 2024 Total Funds 2023 GMCA Workers Education Association(WEA) The Pilgrim Trust Bury MBC BALC Lloyds Foundation Lankellychase Foundation National Lottery Funding Bury VCFA Arts Council 81,440 50.919 30,030 9,500 25,000 81,440 50.919 30.030 9,500 25,000 80,000 14,978 29,510 16,125 52,603 11,800 15,000 TOTAL 196 889 196 889 220 016 RESTRICTED FUNDS SPENDING AND CARRY FORWARD BALANCE GMCA THE PILGRIM TRUST 81,440 30,030 BALC 9,500 WEA 50,919 LLOYDS FOUNDATION 25,000 RECEIVED STAFF COSTS 53,446 4,520 3.420 24,024 2,100 3.906 7,125 855 1.520 11,580 1.210 1.689 19,575 3,750 1,675 OVERHEADS DIREcf COSTS TOTAL 61,386 30,030 9,500 14,479 25,000 C/FWD 20,054 36,440 (2023-24) Page 23

ASIAN DEVELOPMENT ASSOCIATION OF BURY Restricted Unrestricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 ACTIVITIES FOR GENERATING FUNDS Asset income generation 49,748 49,748 29,354 Investment Income Interest Income 2,029 2,029 765 Services Offered 40,889 40.889 41,732 Realised gain on investments 10,644 10,644 (2023-24) Page 24

ASIAN DEVELOPMENT ASSOCIATION OF BURY ANALYSIS OF EXPENDITURE Charitable Support Activity Costs Total Costs Wages and salaries Employer national insurance Sessional WorklProjects and events Consultancy Fees IExpense Heating and lighting Telephone and Internet Insurance Printing stationary and postage Water charges Bank charges Sundry expenses Repairs and maintenance Depreciation 135,146 3,992 37,281 24,525 11,048 1,456 3,258 2,369 23,849 1.261 158,995 5,253 37,281 24,525 22,095 2,911 3,258 4,737 3,283 206 27,322 5,178 1,411 11,048 1.456 2,369 3,283 206 8,197 5,178 1,411 19.125 Change in Stock TOTAL 238,199 58.256 296,455 STAFF COSTS Staff costs were as follows: 2024 2023 Gross wages, salaries and benefits in kind Employer's National Insurance costs 158,995 5,253 138,485 4,775 164,248 143,260 2024 11 2023 10 Average Number of Employees (2023-24) Page 25

ASIAN DEVELOPMENT ASSOCIATION OF BURY FIXED ASSETS Cost Land and Computers, Investment Building Fixtures and Fittings TOTAL At 1 Apr 2023 364,905 56,705 75,000 496,610 Additions Realised gain on investment Disposals 201.157 201,157 10,644 At 31 Mar 2024 566,062 56,705 85,644 697,767 DEPRICIATION Depreciation Land and Computers, Investment Building Fixtures and Fittings (25 % RB) TOTAL At 1 Apr 2023 51,061 51,061 Depreciation Charge 1,411 1,411 Disposals At 31 Mar 2024 52,472 52,472 NET BOOK VALUE Land and Computers, Investmen Building Fixtures and Fittings TOTAL At 1 Apr 2023 364,905 5,644 75,000 445,549 At 31 Mar 2024 566,062 4,233 85,644 655,939 (2023-24) Page 26

ASIAN DEVELOPMENT ASSOCIATION OF BURY CURRENT ASSETS 2024 2023 Due within one year Stocks Trade debtors Other debtors Prepayments and accrued income 3,500 1,718 53.691 725 59.634 3,500 684 53,691 725 58,600 5.10 CURRENT LIABILITIES 2024 2023 Due within one year Trade creditors Other creditors Pensions, Tax and National Insurance Contributions Accruals & deferred income 2,283 4.158 6,441 2,711 4,196 6,907 Amount falling due after more than One year RELATED PARTIES There are no transactions with related parties during the financial year ended 31 March 2024. CORPORATION TAX The charity is exempt from tax on income and gains falling within S505 of the Income & Corporation Taxes Act 1988 (ICTA 1988) or S256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No Charges have arisen in the charity. (2023-24) Page 27

ASIAN DEVELOPMENT ASSOCIATION OF BURY TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The Organisation's Trustees are responsible for preparing a Trustees, annual report and financial statements in accordan￿ with applicable law and the United Kingdom Accounting Standards (the United Kingdom Generally Accepted Accounting Practice), which gives a true and fair view of the state of affairs of the organisation and of the incoming reSoUr￿S and application of reSoUr￿s, including income and expenditure for that period. In preparing the financial statements. the Trustees will be required to" 1 . Select suitable accounting principles and then apply them consistently; 2. Obsenie the methods and principles in the applicable Charities SORP., 3. Make judgments and estimates that are reasonable and prudent; 4. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements. 5. Prepare the financial statements on a going con￿rn basis unless it is appropriate to presume that the organisation will not continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the organisation and to enable them to ensure that the financial statements comply with legal requirements. They are also responsible for safeguarding the assets of the organisation and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Trustees Dr Usman Arif Treasurer DATE: 24 December 2024 (2023-24) Page 28

ASIAN DEVELOPMENT ASSOCIATION OF BURY 6. TRUSTEES, STATEMENT ON FINANCIAL STATEMENTS Trustees. statements required by Section 249B (4) for the year ended 31 March 2024 In approving these financial statements as trUSt￿S of the charity we hereby confirm.. that we acknowledge our responsibilities for: (1) ensuring that the charity keeps accounting records which comply with Charity Commission (2) preparing financial statements which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of its financial statements for the year then ended in accordance with the provisions of the Charities Act relating to financial statements, so far as applicable to the Charity. The financial statements were approved by the Board and signed on its behalf by: Dr. Lal Khan Chairman Trustee Dated 24 December 2024 (2023-24) Page 29