Reglstered number.. 05986924 SANDWELL ASIAN DEVELOPMENT ASSOCIATION DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 AMCY ￿SoCIATEs LTD SANDWELL ASIAN DEVELOPMENT ASSOCIATION Contents Page Company SnforTn&knon Directors, Report Accountant's Report Intome and Expenditure Account Balance Sheet Notes to the Flnanclal Statements The followlng pages do not forrn part of the statutory accounts.. Detslled Income and Expendlture Account SANDWELL ASIAN DEVELOPMENT ASSOCIATION Company Information For The Year Ended 31 March 2026 Dlrector8 Nr Barkat Hussai Mr Mohammed Zafran Mrs Nazar Bl Mrs Tahlra Imran Secretary Mrs Tahlra Imran Company Number 05986924 Registered Offlce 75 Sprlngfield Crescent West Bromwlch West Mldlands B70 6LW Accountants AMCI ASSOCIATES LTD 133 Tame Road witto Blrmlngham West Midlands B6 7DG Page I SANDWELL ASIAN DEVELOPMENT ASSOCIATION Company No. 05986924 Dlrectors. Report For The Year Ended 31 March 2026 The directors present their report and the financial st3tement5 for the year ended 31 March 2026. Directors The dlrectors who held Offi￿ durlng the year were as follows.. Mr Sarkat Hussaln Mr Mohammed Zafrdn Mrs Nazar Bl Nrs Tahira Imran Statement of Dlrectors. Responslbllities The directors ar& responslble for preparing the Directors, Report and the financlal statements In accordance wlth èpplltable law and regulatlons. Company law requlres the dlrectors to prepare flnancial statements for each financial year. Undèr th6t law the di￿torS have elected to prepare the flnonclal statements In atcordance wlth Unlted Klngdom Generally AeLepted Accountlng Practlce (Unlted Kingdom Accountlno Standards and appllcable lawl. Under company law the dlrÈctors must not approve the flnanclal statements unl2ss they are satlsfied rhat they glve a true 2nd falr vlew of the state of affalrs of the company and of the surplus or deficlt of the comp3ny for that perlod. In preparing the fln&nclal statements the dlrectors Bre requlred lo-. select sultahle accountlng pollcle5 and then apply them conslstently,. make ludgmenl'5 and accountlng estlmates that are reasonable and prudent,. prepare the flnancl31 statements on the golng concern bas15 unl￿S it Is Inappropriate to prewrne that the company will contlnue In business. The directors are re5ponslble for keeplng adequate aCCDunting records that are suffltlent to Show and explaln the company's transactions and élsdose wlih reasonable accuracy at any time the financlal pos1￿0￿ of the company and enable them to ensure that the financlal statements comply wlth the Cornpanles Act 2006. They are also responslble for 5afeguardlng the assets of the company and hence for tamng reasonable st&ps for the p￿vEntIOn and dete¢tlon of fraud and other Ir￿g￿larI￿1ÈE. The dlrectors arp. responslble for the malntenance and integrlty of the corpomte and nnanclal Infomiatlon Included on the company's webslte. Leglslation In the Unlted Klngdom governlng the preparation arsd dlssemlnation of nnanclal statements may dlffer from leglslatlDn other Jurfsdlctlon5. Small Company Rule5 This report has been prepared In accordantr wlth thÈ speclal provlslons relatlng to compHnles subject to the small companles reglme wlthln Part 15 of the Companles Act 20D6. On behalf of the board Mrs T3hlr Imran Dlrector 2010712026 P4ge 2 SANDWELL ASIAN DEVELOPMENT ASSOCIATION Accountant's Report For The Year Ended 31 March 2026 Report to the dlrectors on the preparatlon of the unaudlted stalutory accounts of SANDWELL ASIAN DEVELOPMENT ASSOCIATION for the year ended 31 March 2026 To 3sslst you ta fulftl your dutle5 under the Compunts of SANDWELL ASIAN DEVELOPMENT ASSOCIATION whlch eomprlse the Income and Expendlture Account, the Balan¢e Sheet and the related notes, from the company's accountlng records and from Informatlon and explanatlons you have olven us. As a practlslng member of the Assoclatlon of Chariered Certlfled Accountants, we are subject to Its elhlcal and other professional requlrements whlch are detalled at http'.l/www.accagloba1.com/en/member/profe5slonal-standards/rules- standards/acca-rulebook.html. Thi5 report Is made to the dlrectors of SANDWELL ASIAN DEVELOPMENT ASSOCIATION, as a body, in accordance wlth the terms of our engagement. Our work has been undertakén solely to prepare for your approval the accounts of SANDWELL ASIAN DEVELOPMENT ASSOCIATION and state those matters that we have agreed to state to the dlrectors of SANDWELL ASIAN DEVELOPMENT ASSOCJATION, as a bodyy In this report in accordance wlth the Assoaètlon of Chartered Certifted Accountants 35 detalled at http'.}Iwww.accagloba1.com/conl'ent/damlACCLGloballTechnlcal/facVtpc.hnical-factsheet-163.pdf. To Ihe fUll￿t extent pèrmitted by law, we do not accept or assume responsibillty to anyone Other l.han SANDWELL ASKAN DEVELOPMENT ASSOCIATtON and It5 dlredors as a body for our work or for thls report. It 15 your duty to ensure that 5ANDWELL ASIAN DEVELOPMENT AssocfATION has kept adequate accountlng records and to prepare statutory accounts that glve a true and falr vlew or the assets, IlabilltlÉs, ftnanclal posltion 8nd pmflt or loss of SANDWELL ASIAN DEVELOPMENT ASSOCIATION. You conslder that SANDWELL ASIAN DEVELOPMENT ASSOCtATION Is exempt from the statutory audlt requlrement for the year. We have not been Instructed to carry oul an audlt or a revlew of the account5 of SANDWELL ASIAN DEVELOPMENT ASSOCIATION. FDr thls reason, we have not verlfted the accuracy or cornpleteness of the accounting records or IRformatio and explanations you have glven to us and WÈ do ntst, therefore, express any oplnlon on the f4nanclal statements. 2010712026 SbL)Cli¥'r-, AMCI ASSOCtATES LTD 133 Tame Road Wltton Blrmlngham West Mldlands B6 7DG Page 3 SANDWELL ASIAN DEVELOPMENT ASSOCIATION Income and Expenditure Account For The Year Ended 31 March 2026 2026 2025 Notes AdmlnlstTatlve expense5 other operatlng Income {124.941) 116,286 {149,8631 119,084 OPERATING DEFICIT Interest payable and slmllar charges 18,6551 14LI 130,7791 {421 DEFICIT FOR THE FINANCIAL YEAR 18,6961 130,821) The notes on pages 6 to 7 form parl of these financlal statements. Page 4 SANDWELL ASXAN DEVELOPMENT ASSOCIATION Balance Sheet As At 31 March 2026 2026 2025 Notes FIXED ASSETS Tanglble Assets 8,484 10,737 8,484 10,737 CURRENY ASSETS Debtors Cash at bank and In hand 603 53,817 603 64,035 54,420 64,638 Credltors: Amounts Falllng Due Wlthln One Year 11,6931 13,8651 NEf CURRENT ASSETS {LIABILrriES) 52,727 60,773 TOTAL ASSETS LESS CURRENT LIABILITXES 61,211 71,SLO Creditors: Amounts Falllng Due After More Than One Year 16,3421 (7,9451 NET ASSETS 54,869 63,565 Income and Expendlture Account 54,869 63,565 MEMBERS. FUNDS 54,869 63,565 For the year ending 31 March 2026 the cotnpany was entstled io exernptlon from audit under ￿tIon 477 of the Companles Act 2006 relatlng to sm811 companles. The members have not requlred the cornpany to obtaln an audlt In accordantt wlth sectltyn 476 of the Comp8nles Art 2006. The dlrectors acknowledge their responslbilltles for cotnplylng wlth the requlrements Of the Act wlth respect to accountlng rÈcords and the preparatlon of accounts. These accounts have been prepared In accordance wlth the provlslons oppllcable to companles subject to the srnall totnpanles reglme. On behalf of the board Mrs Tahlra Imran Dlrector 2010712026 The notes on pages 6 10 7 forffl part of these financl31 statements. Page 5 SANDWELL ASIAN DEVELOPMENT ASSOCIATION Notes to the Financlal Statements For The Year Ended 31 March 2026 l. General Informatlon SANDWELL ASIAN DEVELDPNEwf ASSOCIATION Is a prlvate company, Ilmlted by 9uafftntee, Incorporated In England & Wales, glstered number 05986924. The ;Èglstered offlce Is 75 Sprlngfield Creseent, West Elromwlch, West Mldlands, B7D GLW. 2. Accountlny Policies 2,1. Basis of Preparatlon of Flnanclal Staternents The flnanc131 statements are prepareis under the hIst0￿Cal cost conventlen and In accordance wlth the FRS 102 Sectlon LA Small Entltles- The Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland and the Companies Act 2006. 2.2. Tat7glble Flxed Assets and Depreclatlon Tanglble fixed assets arè measured at t05t less accijmulated dtpreclatlon and any actt*mulated Impalrment losses. Depreclatlon 15 prov:'dp.d at rates calculated to wrlle off the cost of the fixed assets, less their estlmatcd rosldual value, over thelr expected useful Ilves on the followlng bases.. Plant & Machlnery Fixtures & Flltln95 Compuier Equspment 2086 io 20% 2.3. Government Grant Govemment grants are recognlsed In the Incorne and expendlture account in an appropftate manner that matches them wlth the expenditure towards whlch they are Intended ta contrlbute. Grants for Immedlate flnancial support or to cover costs already l*curred &re recognlsed immedlately In the intome and expendlture account. Grants towards general activitles of the enttty over a specific perlod are recognkseit in the Income and expendlture aciounl over that perlod. Grants towards flxed assets 3re recognlsed ovtrr the expected useful Ilves of the related assets and are treated as deferred Income and released to the income and expendlture account over the useful Ilfe of the a55et Con￿rned. All grants In the Incorne and expenditure account are recognised when all condltlons for recdpt have been t(>mplled wlth. Averaga Number of Employees Average number of employees, Includlng directo￿, Ovrfng the year was: 412025.. 41 4. Tanglble Assets Plant & Machinery Flxtures & Fittln95 computer Equlpment Total Cost at l Aprll 2025 Addltlons 11,881 2,167 113,842 10,993 736 136,716 2,903 As at 31 March 2026 L4,048 113,842 11.729 139,619 Depretration As at J Aprll 2025 Provlded durfng the period 5,734 2,810 113,840 6,405 2,346 125,979 5,156 As at 31 March 2026 8,544 IlJ,840 8,751 131,135 Net Book Valué As at 31 March 2026 5,504 2,978 8,484 As at l Aprtl 2025 6,147 4,588 10,737 Page 6 SANDWELL ASIAN DEVELOPMENT ASSOCIATION Notes to the Financial Staten)ents (continued) For The Year Ended 31 March 2026 5. Debtors 2026 2025 Due wlthln one year P￿paYrnents and accrued 1ncorne 603 603 6. Creditors: Amtsunts Falllng Due Wlthln One Year 2026 2025 Other taxes and 50clal securlty other credltors Irettors, loan accounts 1,489 1,736 640 1,550 143 1,693 3,865 7. Credltors: Amounts Falllng Due After More Than One Year 2026 2025 Bank loans 6,342 7,945 8. Company limited by guarantee The company Is Ilmlted by guatantee and has no share capltal. Every member of the company undertakes to contribute to the assets of the company* In the event of a wlndlng Upi such an amount ag may hp rpqiilrpd nnfr p¥rppAlng K1. Page 7 SANDWELL ASIAN DEVELOPMENT ASSOCIATION Detalled Income and Expenditure Account For The Year Ended 31 March 2026 2026 2025 Adminlstratlve Expenses Wages and salarles Employers penslons deflned contrlbutlons Scheme Staff entertainlng vel an