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2024-03-31-accounts

Jinnah Day Care Centre

ANNUAL GENERAL REPORT

DURING THE PERIOD OF

Sept 2023 – Sept 2024

Caring for the Elderly and Disable

Registered Charity No: 1114874

1

Introduction, Mission Statement, Aims & Objectives 3
Chief Executive’s Report 4
Manager’s Report 5
Pakistan Independence Day Celebrations 6
National Dementia Carers Day 7
Health Awareness Day 8
Benefits Support Services 9
Digital Buddies Project 10
Yoga Sessions 11
Cookery Classes 12
Jinnah Web Page Launch 13
Directors, Trustees, Employees & Volunteers 14
Financial Highlights 15
Tech and Cafe Drop-In
16

2

Introduction

The Jinnah Day Care Centre is a purpose built building that was founded in 1996 as a day care service provision for the Asian Elderly aged over 50 years. The Centre is a registered charity and a limited company by guarantee. It has a relaxed and friendly atmosphere and stimulating environment. It has various activities such as; media activities, exercise machines, pool table, board games and a programme of talks intended to extend awareness of issues concerned with health and well being. In terms of staffing it presently has a full time Manager, Chef (p/t), Care Assistant (p/t), Cleaner (p/t) and an Administrative Assistant (p/t). There are 9 regular volunteers.

Mission Statement

The Jinnah Day Care Centre exits to promote the benefits of the inhabitants of the Metropolitan Borough of Bury in general and the Asian Community including Asian elders in particular and to provide facilities in the interest of social welfare, in order to improve the life of the inhabitants and promote community cohesion throughout the Borough.

Aims and Objectives

To provide a service which reflects the cultural, religious and social needs of the Black, Asian and Minority Ethnic Minority (BAME) Communities in the Metropolitan Borough of Bury.

To provide a safe, secure and friendly environment for service users so they are able to participate fully in activities organised by the Centre where Asian Elders can meet others to take part in social, recreational and educational activities and enjoy a balanced and nutritional meal.

To provide information on provision of services, health, education and social welfare in order to combat poverty and sickness in the community.

To provide an accessible and stimulating environment, which enhances the service user’s well-being.

3

Chief Executive’s Report

The Jinnah Day Care Centre’s Annual General Meeting is a special occasion, and I am pleased to present my report for the past financial year. A year that turned out to be very challenging in many regards, but also a year where the Jinnah Day Care Centre once again delivered a solid financial performance and good progress on our stratagem. Before the formal presentation of the report, I would however, on behalf of the Board of Directors and Trustees, like to offer a sincere thank you to all member of staff and volunteers for their dedication and hard work in the past year. They have with their commitment and dedicated efforts, steered the organisation through another year where the cost of living crisis has persisted at the same time as the price of energy has soared which impacted our service users and our community. The staff and volunteers deserve credit for once again enabling the Jinnah Day Care Centre to cope successfully with the many challenges and to deliver a solid set of results.

In terms of funding, we are indebted to Bury Council for their continuous core monetary support which forms a basis for us to apply for additional funding to run our activities. I am pleased to announce that we been awarded two thousand and five hundred pounds from ARIS (Asset Recovery Incentivisation Scheme) from Greater Manchester Police. A further five hundred pounds has been awarded to the Jinnah Day Care Centre from the Bury Mayoral Fund. We will continue to look for funding opportunities to support our activities and development of our programmes.

I am pleased to announce that an innovative website has been created with a new platform through the help and support of Bury digital inclusion project which will give the Jinnah Day Care Centre an online presence which will enable us to reach out to more members of the community. A full list of activities and hiring facilities will be will be found on the new web site as well as email links.

I am very grateful to the UK Home Office Rapid Responce Scheme that provided extra 24 hour security during July/August Riots.

This marks the end of the Chairman’s report today. On behalf of the Board of Directors, trustees, staff and volunteers, we would like to thank our service users, our funders for the interest and trust they have shown our organisation in the past year. Let me finish by again thanking and congratulating employees and management on the strong results and a job well done. Also, I would like to thank my colleagues on the Board for their constructive and positive collaboration during the year.

Akram Baig

Chief Executive Jinnah Day Care Centre

4

Manager’s Report

I am so grateful to have the privilege and honour to serve this amazing organization, its trustees, staff and volunteers who continue to work towards improving the health and wellbeing of older people in Bury.

In fact all of our activities are focused on enhancing the health and wellbeing of older people in the community by promoting physical, mental, and social wellness. We offer tailored programs such as gentle exercise classes, wellness workshops, and health screenings, designed to help maintain mobility, strength, and overall vitality. In addition, we provide social activities that encourage interaction and prevent isolation, fostering a strong sense of community and belonging. By focusing on both physical health and emotional wellbeing, we aim to support older people in living healthier, more fulfilling lives.

I want to take a moment to express my heartfelt gratitude to everyone who participated in our activities. Your enthusiasm, energy, and commitment were keys to making those events a success. Whether you contributed through active involvement, thoughtful contributions, or simply your presence, each of you played an important role in creating a positive and engaging experience for everyone. We would like to extend our deepest gratitude to our funders, Bury Council and Bury Police for their unwavering commitment and generous support of our activities. Your contributions have been instrumental in enabling us to achieve our goals and make a meaningful impact. Your belief in our mission and vision allows us to continue delivering valuable programs, reaching more people, and fostering positive change. We are truly thankful for your partnership and trust, and we look forward to continuing this fruitful collaboration in the future."

When I reflect over the past year, I keep coming back to people and relationships. 28 years after opening our doors, the Jinnah Day Care Centre continues to grow and support older people and their carers. We’ve been fortunate to have strong leadership over those 28 years and this past year,

The directors and trustees have done an amazing job. They work tirelessly behind the scenes supporting staff and volunteers. They deserve so much credit for the success of the organisation. Their commitment and governance often goes without the thanks and acknowledgment they deserve. Their guidance and support is very much appreciated. They truly make a difference in the quality of life of our service users.

Imtiaz Hussain

Manager Jinnah Day Care Centre

5

Pakistan Independence Day Celebration 2024

Celebrating Pakistan Independence Day is a powerful reminder of the nation's hardfought struggle for freedom and the values of unity, faith, and discipline that led to its creation in 1947. It is an important occasion for Pakistanis around the world to honour their rich cultural heritage, pay tribute to the sacrifices of their ancestors, and reflect on the progress and challenges the country has faced since gaining independence. This day fosters a sense of national pride, strengthens community bonds, and inspires a collective spirit to continue building a prosperous and harmonious future for the country. Through celebration, we not only remember the past but also renew our commitment to the ideals that Pakistan stands for.

The guests of honour who gave their speeches of appreciation of the work of Jinnah Day Care Centre and their congratulations of celebrating Pakistan Independence Day were; Misbah Noreen Community Welfare Attaché, The Consulate General Pakistan Manchester, Councillor Shaheena Haroon of Bury Council, Councillor Tamoor Tariq Deputy Leader of Bury Council, His Worshipful the Mayor of Bury councillor Khalid Hussain, Superintendent Chris Hill from Bury Police, James Frith Bury MP North, Eamonn O’Brien leader of Bury Council.

"I thoroughly enjoyed the Pakistan Independence Day celebration at our local community centre. It was a vibrant and meaningful event that brought the community together to honour this important occasion. Listening to the insightful talks from the Mayor, the Superintendent of Police, the Leader of the Council, the representative of the Consulate of Pakistan, and other local councillors made the day even more special. Their speeches highlighted the significance of the day, the strength of our diverse community, and the deep ties between Pakistan and our local region. I particularly enjoyed the speech made by James Frith our Member of Parliament who recognised the contribution. The celebration was a wonderful blend of pride, unity, and reflection, and I am grateful to have been part of such a memorable event”

Mumtaz Khan- Jinnah service user.

6

National Dementia Carers Day

The National Dementia Carers Day on the 12 of September was celebrated at the Jinnah Day Care Centre with statutory and voluntary organisations coming together with carers and support groups to promote issues around Alzheimer’s and dementia

because caring for a relative with dementia can be incredibly challenging, as it often involves navigating the complexities of the condition while managing the emotional and physical demands of care giving.

The struggles can include dealing with unpredictable behaviour, memory loss, and the constant need for supervision, which can be overwhelming for a caregiver. The

importance of having wider community support cannot be overstated.

The Jinnah Day Care Centre plays a crucial role in providing practical information for carers of people with dementia, while ensuring their loved ones receive support through engaging activities. The Jinnah Day Care Centre is a community resource that not only alleviates some of the burdens on families but also enhances the quality of life for those affected by dementia.

"I recently attended an enlightening event at the Jinnah Day Care Centre that focused on raising awareness about dementia, particularly within the Asian community. The speaker spoke eloquently about the growing impact of dementia on the elders of our community, shedding light on how cultural factors and lack of awareness can make it difficult for families to recognize the early signs of the condition. The talk was both informative and thoughtprovoking, emphasizing the importance of education, early diagnosis, and support systems. It was a valuable opportunity to learn more about dementia and how we can better support our elders who are affected by this condition."

Saleema Khan – Jinnah service user

7

Health Awareness Sessions

Health Awareness Sessions held at the Jinnah Day Care Centre are vital for promoting the well-being of the community in general and older people in particular. These sessions provide valuable information on a range of health issues, from nutrition and exercise to mental health and disease prevention, empowering individuals to take control of their health. They serve as a platform for people to learn about healthy lifestyle choices, understand common health risks, and get guidance on accessing local health services. By raising awareness and offering practical advice, these sessions can help reduce health disparities, prevent illness, and foster a healthier, more informed community. Additionally, they create opportunities for social interaction and support, encouraging community members to engage with one another in maintaining their collective health and obtaining information and advice from health professionals and clinicians.

I would like to extend my heartfelt thanks to the Jinnah Day Care Centre for organizing the regular health awareness sessions on a variety of important topics such as hearing and auditory problems, diabetes, healthy heart, dementia and Alzheimer's, hypertension, and foot care. These sessions have been incredibly informative and valuable, covering issues that are critical to maintaining our health. I personally benefitted greatly from these sessions, as they provided me with the opportunity to learn more about my health and speak directly to healthcare professionals who answered my specific questions and concerns. The information shared was practical, and the sessions were exceptionally well-organized. Thank you once again for your dedication to improving our community’s health!

Azam Khan - Jinnah service user

8

Benefit Support Services

Welfare and disability benefits are essential for older people in the community, as they provide critical financial support to those who may no longer be able to work or face challenges due to age-related disabilities. These benefits help cover the cost of basic needs, such as housing, healthcare, and daily living expenses, ensuring that older individuals can maintain a decent standard of living. For many, these benefits also allow access to essential services like in-home care, mobility aids, and medical treatments that improve their quality of life. By alleviating financial stress, welfare and disability benefits enable older people to live with dignity, independence, and security, and ensure they receive the support they need to navigate the challenges of aging.

Alan Fitzpatrick Neighbourhood Engagement Officer from Citizen Advice helping one of our service user’s with a benefit check.

“I would like to express my deepest appreciation and gratitude to the staff of Jinnah Day Care Centre and the Citizens Advice Neighbourhood Engagement Officer Alan Fitzpatrick who helped me to complete my Attendance Allowance claim forms and apply for pension credit. Their guidance and support made a world of difference in navigating the complexities of the process, something I had been struggling with on my own. Thanks to their expertise, I was able to secure the necessary benefits, which have provided me with the financial stability to start managing my outstanding debt problems. I now feel a sense of relief and optimism that I had not experienced in a long time. Their patience, professionalism, and kindness have had a significant impact on my life, and I am truly thankful for their invaluable assistance.”

Ihjaz Hussain – Jinnah service user

9

Jinnah Digital Buddies Project

I have been volunteering at the Jinnah Day Centre, where I assist women with various technological issues and help them navigate the internet safely and effectively. This report outlines my role at the centre, the skills I share, and the positive impact of this experience on both participants and myself.

Volunteering at the Jinnah Day Centre has been an enriching experience for me, both personally and academically. As a university student, I am able to apply what I have learned in my coursework to help others in a meaningful way. The work I do at the centre not only provides women with essential digital skills but also contributes to building a stronger, more connected community.

I decided to volunteer at the Jinnah Day Centre because of my belief in empowering women through education and technology. Many of the women who visit the centre have limited access to technology in their daily lives, and helping them understand how to use it effectively can open up new opportunities for them in both personal and professional spheres.

Additionally, I find that the centre itself is an inspiring place. The Jinnah Day Centre fosters a sense of community, support, and inclusivity, which aligns with my personal values. Volunteering here not only allows me to give back to the community but also gives me a chance to grow as a person by interacting with individuals from different backgrounds and learning about their experiences.

The Jinnah Day Centre is a remarkable institution, providing a variety of services and support for women from different walks of life. The centre offers a safe space where women can come together, learn, and share their experiences. The workshops and social gatherings foster a sense of belonging and community, which is especially important for individuals who might otherwise feel isolated.

The staffs at the centre are compassionate, and their commitment to helping the women who attend the centre is truly inspiring. The women themselves are eager to learn, and their progress is tangible. Many have expressed how they now feel more confident in using technology thanks to the skills they have learned.

I look forward to continuing my work at the Jinnah Day Centre and hope to make an even greater impact in the future.

Amnaz Shamer-Digital Buddies Project volunteer

10

Yoga Sessions

Yoga is an excellent practice for older adults, offering a gentle and effective way to improve physical health and mental well-being. Through carefully adapted poses and movements, yoga helps enhance flexibility, strength, and balance, which are essential for maintaining mobility and reducing the risk of falls. In addition to the physical benefits, yoga promotes relaxation, reduces stress, and improves mental clarity, contributing to a greater sense of overall wellness. For older people, yoga offers a supportive and low-impact exercise that can be tailored to individual abilities, making it an enjoyable and accessible way to stay active and healthy.

Some of the yoga group on their day trip to Bradford for Eid shopping

"Practicing yoga has become one of the most rewarding parts of my routine, and I truly enjoy every session. It has helped me become more active and healthy, improving my flexibility, strength, and overall well-being. Not only has yoga enhanced my physical fitness, but it has also boosted my confidence and mental clarity. Through regular practice, I’ve gained a deeper sense of balance, both physically and emotionally, which has positively impacted many aspects of my life. The peace and vitality that yoga brings keep me coming back to the mat, always eager for the next session. I have made many friends at the yoga sessions and the Jinnah Day Centre has even organised for our group to go on visits and outings together which has strengthened our bond of friendship”

Shamim Akhtar – Jinnah service user

11

Cookery Classes

Eating healthy and balanced meals is crucial for older people, as it significantly impacts their overall well-being and quality of life. A nutritious diet helps maintain physical health by providing essential vitamins, minerals, and proteins needed to support immune function, bone health, and muscle strength. For older adults, a balanced diet can also help manage chronic conditions such as diabetes and hypertension, while supporting cognitive function and mental clarity. Proper nutrition plays a key role in preventing malnutrition, which can lead to a host of health issues. By focusing on a diet rich in fruits, vegetables, whole grains, lean proteins, and healthy fats, older individuals can enhance their vitality, energy levels, and overall health, contributing to a more active and fulfilling lifestyle.

“Attending the cookery classes for the community at the Jinnah Day Care Centre was a truly enjoyable and educational experience. The class focused on teaching us how to prepare healthy meals and offered valuable insights into nutritious eating. We learned practical tips for transforming leftover food into delicious and wholesome dishes, which not only helps reduce food waste but also ensures that we make the most of our resources. The hands-on approach and engaging demonstrations made the concepts easy to grasp, and the sense of community among the attendees added to the enjoyment of the session. Overall, the class was a fantastic opportunity to improve our cooking skills, embrace healthier eating habits, and connect with others who share similar interests.”

Shaista Ilyas – Jinnah service users

12

Jinnah’s Web Page Launch

I am excited to announce the launch of the new Jinnah Day Care Centre website, which can now be accessed at https://jinnahdaycarecentre.com . This website will serve as a central hub for the community, providing important information about the centre’s services, events, news and contact details. A copy of this year Annual General Report is available on the new web page.

As a Digital Buddy volunteer, I have been working to support others in using the internet and technology more confidently. This role has not only allowed me to contribute valuable skills but has also provided immense personal fulfilment, offering a sense of accomplishment and the opportunity to help others become more proficient with tech. Creating the Jinnah Day Care Centre website has been especially rewarding, as it allowed me to make a meaningful contribution and impact our community in a positive way.

Through my volunteering, I’ve not only helped others but also gained invaluable experience and a sense of fulfilment from being able to give back to my community. I hope the website becomes a useful tool for everyone, and I encourage you to explore it and provide any feedback you may have.

Thank you for your support as we continue to grow and serve the community in new and exciting ways.

Launch of Web Page by Tabassam Ali

13

Directors, Trustees, Members, Staff and Volunteers

Chief Executive

Akram Baig

Directors

Mohammed Younis

Mahmud ul Hassan

Trustees

Mohammed Jamshed Khan

Zakir Qureshi

Staff

Imtaiz Hussain – Manager

Ishrat Arra - Administrative Assistant

Sardar Ali – Chef

Mohammad Idrees Khan – Care Assistant

Saadiya Iqbal – Care Assistant

Volunteers

Mohammed Ashraf Zahoor Malik Hussain Ahsan Mahmood Khan Sundas Ikram Ayaaz Qureshi Amnaz Shamer Mohammed Sharif Arshad Zaffar Iqbal Khalid Baig Aishah Mahmood Mohammed Attique Aayma Khan Tabassam Ali

14

Financial Highlights

The financial highlights cover the period from 31[st] of March 2023 to 1[st] of April 2024.

This year the grant from Adult Care Services was £70,234. The Jinnah Day Care Centre raised a total of £8,376. The expenditure has totalled £79,249 which has resulted in a small deficit of £730. Due to the cost of living crisis and increases in energy cost it is remarkable that we have virtually stayed within the confines of our budget. The income and expenditure breakdown is given in the graphs below. Full set of accounts are available from the office at:

Jinnah Day Care Centre, Alfred Street, Bury BL9 7HE

Income 2023/2024

----- Start of picture text -----
80000.00
70000.00
60000.00
50000.00
40000.00
30000.00
20000.00
10000.00
0.00
Bury MBS Grant Other Premise Hire Miscellaneous Bank Interest
Grants/Donations Income
----- End of picture text -----

Expenditure 2023/2024

----- Start of picture text -----
80000.00
70000.00
60000.00
50000.00
40000.00
30000.00
20000.00
10000.00
0.00
Employee Cost Motor Expenses Premise Costs Admin Costs Professional Costs
----- End of picture text -----

15

JINNAH DAY CARE CENTRE Statement of Financial Activities for the year ended 31 March 2024

Notes
Incoming resources
Incoming resources from generated funds
Voluntary Income
Investment Income
Total incoming resources
Costs of charitable activities
Governance costs
Total resources expended
Net outgoing resources
before transfers between funds
Gross transfers between funds
Net outgoing resources before
Other recognised gains and losses
Other recognised gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total Funds carried forward
Unrestricted Restricted
Total
Last Year
Funds
Funds
Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
77,183
-
77,183
77,499
1,327
-
1,327
433
78,510
-
78,510
77,932
78,031
-
78,031
78,623
1,218
-
1,218
1,290
79,249
-
79,249
79,913
(739)
-
(739)
(1,981)
-
-
-
-
(739)
-
(739)
(1,981)
(739)
-
(739)
(1,981)
36,049
69,000
105,049
107,030
35,310
69,000
104,310
105,049

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 21 as required by the SORP.

All activities derive from continuing operations

The notes on pages 23 to 27 form an integral part of these accounts.

19

JINNAH DAY CARE CENTRE Statement of Financial Activities for the year ended 31 March 2024

Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2024

Turnover
Direct costs of turnover
Gross deficit
Governance costs
Operating deficit
Interest receivable
Deficit on ordinary activities before tax
Deficit for the financial year
Gift Aid Payments
Retained deficit for the financial year
All activities derive from continuing operations
2024
£
77,183
78,031
(848)
1,218
(2,066)
1,327
(739)
(739)
-
(739)
2023
£
77,499
78,623
(1,124)
1,290
(2,414)
433
(1,981)
(1,981)
-
(1,981)

The notes on pages 23 to 27 form an integral part of these accounts.

20

JINNAH DAY CARE CENTRE Company Number Balance Sheet as at 31 March 2024

4543578

Current assets
Cash at bank and in hand
105,180
Creditors:-
amounts due within one year
8
(870)
Net current assets
104,310
Total assets less current liabilities
104,310
Creditors:-
amounts due after more than one year
-
Provisions for liabilities and charges
-
Net assets excluding pension asset / liability
104,310
Net assets including pension asset / liability
104,310
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
35,310
Designated revenue funds
-
Unrestricted capital funds
Designated fixed asset funds
-
Total unrestricted funds
35,310
Restricted revenue funds
Restricted revenue accumulated funds
69,000
Restricted fixed asset funds
Total restricted funds
69,000
Total charity funds
104,310
105,871
(822)
105,049
105,049
-
-
105,049
105,049
36,049
-
-
36,049
69,000
69,000
105,049
105,871
(822)
105,049
105,049
-
-
105,049
105,049
36,049
-
-
36,049
69,000
69,000
105,049
36,049
-
-
69,000
105,049
-
-
105,049
105,049
36,049
69,000
105,049

21

JINNAH DAY CARE CENTRE Company Number 4543578 Balance Sheet as at 31 March 2024

The directors are satisfied that for the year ended on 31 March 2024 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on pages 17 to 18.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to the small companies' regime.

A Baig

Trustee Approved by the board of trustees on 17 October 2024

The notes on pages 23 to 27 form an integral part of these accounts.

22

JINNAH DAY CARE CENTRE Notes to the Accounts for the year ended 31 March 2024

1 Accounting policies

Basis of preparation of the accounts

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

Incoming Resources

Incoming resources are accounted for on a receivable basis.

Investment Income

Bank interest is included in the income and expenditure account on a receivable basis.

In accordance with the SORP grants received in advance and specified by the donor as relating to

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Resources Expended

Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-

The Activities in furtherance of the charity's objectives

The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities.

23

JINNAH DAY CARE CENTRE Notes to the Accounts for the year ended 31 March 2024

Support costs of activities

Support costs of activities for charitable purposes comprises the salary costs of the employees directly involved with project development and other project costs. There are a number of costs, including staffing costs, where it is impracticable to allocate these costs between administration and charitable expenditure and the trustees have allocated such costs to management and administration costs.

Management and administration of the charity

Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.

Governance costs

Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.

Fixed assets and depreciation

All tangible fixed assets are stated at cost less depreciation.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Mini bus 20% straight line Office equipment 15% reducing balance Furniture, fixtures & fittings 15% reducing balance Kitchen equipment 15% reducing balance Sports equipment 15% reducing balance

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

24

JINNAH DAY CARE CENTRE Notes to the Accounts for the year ended 31 March 2024

3 Deficit for the financial year 2024 2023
£ £
This is stated after crediting :-
Revenue Turnover from ordinary activities 77,183 77,499
and after charging:-
Independent examiner's fees 870 822
Other fees paid to the examiners 348 468
4 Statement that no expenses were paid to trustees or connected persons
No expenses were paid to trustees or persons connected with them.
5 Investment Income 2024 2023
£ £
Bank deposit interest received 1,327 433
6 Staff Costs and Emoluments 2024 2023
£ £
Gross Salaries 68,351 67,437
Numbers of full time employees or full time equivalents 2024 2023
Engaged on charitable activities 3 3
There were no fees or other remuneration paid to the trustees

7 Tangible functional fixed assets

Asset cost, valuation or revalued amount
At 1 April 2023
At 31 March 2024
Accumulated depreciation and impairment provisions
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
Plant,
Machinery &
Vehicles
£
48,274
48,274
48,274
-
48,274
-

25

JINNAH DAY CARE CENTRE Notes to the Accounts for the year ended 31 March 2024

8 Creditors: amounts falling due within one year Creditors: amounts falling due within one year 2024 2023
£ £
Accrued expenses 870 822
9 Analysis of the Net Movement in Funds 2024 2023
£ £
Net movement in funds from Statement of Financial Activities (739) (1,981)
10 Particulars of Individual Funds and analysis of assets and liabilities representing funds
At 31 March 2024 Unrestricted Designated Restricted Total
funds funds funds Funds
£ £ £ £
Tangible Fixed Assets - - - -
Current Assets 36,180 - 69,000 105,180
Current Liabilities (870) - - (870)
35,310 - 69,000 104,310
At 1 April 2023 Unrestricted Designated Restricted Total
funds funds funds Funds
£ £ £ £
Tangible Fixed Assets - - - -
Current Assets 36,871 - 69,000 105,871
Current Liabilities (822) - - (822)
36,049 - 69,000 105,049

The individual funds included above are :-

Bury Social Services
Hire of premises
Sundry income
Interest received
Restricted reserves
Unrestricted reserves
Analysis of movements in funds
Bury Social Services
Hire of premises
Sundry income
Interest received
Restricted reserves
Funds at
Movements
2023
in
Funds
as below
£
£
-
(9,015)
-
4,665
-
2,284
-
1,327
69,000
-
36,049
-
105,049
(739)
as shown in the table above
Incoming
Outgoing
Resources
Resources
£
£
70,234
(79,249)
4,665
-
2,284
-
1,327
-
-
-
78,510
(79,249)
Transfers
Between
funds
£
9,015
(4,665)
(2,284)
(1,327)
-
(739)
-
Gains &
Losses
£
-
-
-
-
-
-
Funds at
2024
£
-
-
-
-
69,000
35,310
104,310
Movement
in funds
£
(9,015)
4,665
2,284
1,327
-
(739)

26

JINNAH DAY CARE CENTRE Notes to the Accounts for the year ended 31 March 2024

11 Endowment Funds

The charity had no endowment funds in the year ended 31 March 2024 or in the year ended 31 March 2023.

12 Share Capital

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

27

JINNAH DAY CARE CENTRE Schedule to the Statement of Financial Activities for the year ended 31 March 2024 Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

UnrestrictedRestricted UnrestrictedRestricted Total Prior Period
Funds Funds Funds Total Funds
2024 2024 2024 2023
£ £ £ £

Incoming Resources

Incoming Resources from generated funds Voluntary Income

Grants, legacies and donations

Government and public bodies
Incoming resources of a revenue nature
Bury MBC core grant 70,234 - 70,234 70,334
University of Manchester 500 - 500 -
Total 70,734 - 70,734 70,334
Non government and non public bodies
Incoming resources of a revenue nature
Hire of premises 4,665 - 4,665 5,710
Miscellaneous small grants/donations 1,784 - 1,784 1,455
Total 6,449 - 6,449 7,165
Total Grants,Legacies & Donations Received 77,183 - 77,183 77,499
Total Voluntary Income 77,183 - 77,183 77,499
Investment Income
Bank deposit interest received 1,327 - 1,327 433
Total Investment Income 1,327 - 1,327 433
Total Incoming Resources 78,510 - 78,510 77,932
Charitable expenditure
Costs of activities in furtherance of the charity's objectives
Clients welfare 1,835 - 1,835 2,962
1,835 - 1,835 2,962
Support costs of charitable activities
Management and administration costs
in support of charitable activities
Staff costs in support of charitable activities
Salaries - administrative staff 68,351 - 68,351 67,437
68,351 - 68,351 67,437
Indirect employee costs
Training and welfare - - - 54
Motor expenses 1,399 - 1,399 1,280
1,399 - 1,399 1,334

19

JINNAH DAY CARE CENTRE Schedule to the Statement of Financial Activities for the year ended 31 March 2024 Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

UnrestrictedRestricted UnrestrictedRestricted Total Prior Period
Funds Funds Funds Total Funds
2024 2024 2024 2023
£ £ £ £
Premises Costs
Rates, water and service charges 1,752 - 1,752 1,279
Insurance 770 - 770 991
Light and heat 2,470 - 2,470 2,818
Cleaning 194 - 194 227
Premises repairs and renewals 592 - 592 492
5,778 - 5,778 5,807
General administrative expenses:
Telephone and internet 344 - 344 514
Postages, stationery and printing 136 - 136 364
Sundry expenses 188 - 188 205
668 - 668 1,083
Total Support costs 76,196 - 76,196 75,661
Support costs for grants paid
Costs reallocated from charity support costs - - - -
Total Expended on Charitable Activities 78,031 - 78,031 78,623
Governance costs that are not direct management functions inherent in generating
funds, service delivery and programme or project work
Specific governance costs
Independent examiner's fees 870 - 870 822
Other fees paid to the examiners 348 - 348 468
Total governance costs 1,218 - 1,218 1,290

20

JINNAH DAY CARE CENTRE Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees

on the accounts of the Charity for the year ende 31 March 2024

I report on the financial statements of the Charity for the year ended 31 March 2024 which are set out on pages 19 to 29.

Respective responsibilities of trustees and examiner

The Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.

The trustees are satisfied that the audit requirement of Section 144(1) of the Act does not apply and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-

a) examine the accounts under section 145 of the Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.

17

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that

1) In accordance with Regulation 31 of The Charities (Accounts and Reports) Regulations 2008, (The Regulations) the accounts of this incorporated charity are not required to be audited under Part 16 of the Companies Act 2006;

2) this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;

and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;

(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

have not been met; or

to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;

The Examiner's relevant professional qualification or body is:

Certified Practising Accountant

Stephen J McDonald B.Sc., I.C.P.A. Station Chambers 36 Bolton Street Bury Lancs BL9 0LL

The date upon which my opinion is expressed is :- 17 October 2024

18