Company registration number. 07139585
Charity registration number. 1136373
Aapna Services Ltd
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025

Aapna Services Ltd
Contents
Reference and Administrative Detsils
Trustees, Report
2to6
Independent Auditors, Report
7t010
Consolidated Statement of Financial Activities
11
Consolidated Balan￿ Sheet
12
Balance Sheet
13
Consolidated Statement of Cash Flows
14
Statement of Cash Flows
15
Notes to the Financial Statements
16to29

Aapna Services Ltd
Reference and Administrative Details
Chief Executiv8 Officer
knita Puri
Trustees
Wahida Hussain
Najabat Ramzan
Anu Ahitan
Dinesh Kumar Puri
Charity Registration Number
1136373
Company Registration Number 07139585
Registered Office
Aapna House
31-35 Eastboume Road
Middlesbrough
TS5 6QN
Independent Examiner
Mr Anthony Blueitt
Chartered Accountants and Statutory Auditors
Chuhan and Singh Partnership Limited
81 Borough Road
Middlesbrough
TS13AA
Page 1

Aapna Services Ltd
Trustees. Report
The trustees, who are directors for the purposes of company law. present the annual report together
with the financial statements and auditors, report of the charitable company for the year ended 31
March 2025.
Objectives and activities
Objacts and aims
Aapna has been consistently working hard to achieve its objectives. It has been strengthening its
position by improving and expanding its range of services. Aapna has grown to set up new services
and has shown consistent growth of lis business in new areas of care services.
The aim of the charity is to promote social inclusion for the public benefft by working with people from
black and minority ethnic (BAME) and others who are socially excluded on the grounds of their age,
disability, gender, sexual orientation. ethnic origin, religion. belief or creed, in particular, but not
exclusively by-
1. Providing local ne￿ork group within the United Kingdom that encourages and enable the said
beneficiaries to partycipate more effectively wthin the wider community.
2. Increasing or co-ordinating opportunities for the said beneficiaries to engage with seNice providers,
to enable those providers to adapt senil￿S to better meet the needs of the beneficiaries",
3. To preserve and protect the health of those caring for people with physical, mental, learning or
sensory impairment within the family home or by offering respite service through the provision of
community based and residential based care services close to home. increasing the opportunities for
the said beneficiaries to live in the communty independently within domiciliary care support.
4. To relieve financial hardship among BAME people and their dependents living within the United
Kingdom by associating together with Local Authorities. voluntary and other organisab'ons in a
common effort to advance education and provide faciltties in the interest of social welfare for
recreation. Leisure ts.me occupation with the objeth.ve of improving the conditions of life for BAME
5. To relieve vulnerable people resident in social housing who are in need. by providing specially
designed and adapted housing, and items, services or facilities calculated to relieve the needs of such
persons.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefft guidance published by the Charity Commission for
England and Wales.
Use of volunteers
The charity benefits from the b.me and effort provided by ￿S volunt*rs. The trustees would like to
take this opportunity to thank the staff, volunteers and service users for their hard worf( and
c¢>operation through out the year.
Page 2

Aapna Services Ltd
Trustees, Report
Achlevements and perfoman¢e
Ladies Day Care: This seNice runs three times a week. We have clients coming from Middlesbrough,
stockton and Redcar and Cleveland area. we have built up the setvice to accommodate more than 65
women. We receive referrals from professionals to attend the Servi￿ but sometimes the seniice is
also offered to individuals on a self-referral basis who do not qualify to receive asSiStsn￿ from social
services. Aapna has an open-door policy to offer support to all who are in need of information, advice
and guidan￿. The demand for day care provision has increased post Covid. We provide many
acttvities to the women, including chair-based exercise. massage: information-sharing on health
issues, weight management programme, diabetes and cancer infomiation sharing sessions. The
service is very popular among people of the local communty.
Men's Day Care.. This provision is provided to support elderly men from BAME population to enhance
their life experien￿. This group meets tsvo days a week. it is a mixed abilty group of individuals who
might have mild to moderate mental health issues, dementia and physical disability. Various
therapeutic activities are provided. The aim of the Servi￿ is to eliminate isolation. reduce loneliness
and to improve social contact. We recetve referrals from Middlesbrough, Stockton and Redcar social
SeNi￿S departments. we are known to provide Servi￿ to individuals who might not m￿t social
ServI￿S criteria but would benefit from attending the Servi￿ to improve their mental well-being. The
number of attendees have gradually increased this year. We offer the Servi￿ to 10-15 men each
week.
Leaming Disability Services Day care: LD day care provision is well established. We provide this
Se￿1￿ to more than 18 clients of various abilities. The majority of the clients are male and have
additional disabilities. The staff hold weekly m&tings with the client to go through the weekly activity
plan. The clients are given support and every opportuntty to choose their weekly activrties and discuss
any issues at the meeting. Every dient has a person4entred plan based on their wants and wishes.
This plan gets reviewed periodically to reflect their achievements. Nursing students from Teesside
University are regularfy placed in this seNice to gain BAME perspective and to gain community
experience. The service is well established and the referras from professionals have increased to
reflect the good quality Se￿iCe we delThier.
Learning Disabilility Services Residential servi￿1ReSplte Care". We STgned a short break contract with
Middlesbrough and Redcar and Cleveland Council last year. We are currently providing the short
break Servi￿ in the community to children under 18 years old. Our short break referrals for children
have increased in demand. We have quite a few complex packages and all of the staff are well trained
to deliver complex needs. We get quite a few referrals from Continuing Health Care. We also offer
adult short breaks, in the evening, to carry out an activity of the client's choice once a week. The
seNice is for four hours and supported by two qualtfEd staff. transport is provided to the clients,
where necessary.
Aapna has purchased three properties to devdop Residential Care and Respite ServI￿S for adults
with leaming difficulties and autism.
Our mid-temi plan is based on how many referrals we re￿4Ve from Redcar and Cleveland Council to
set up a day care facility within the boundaries of Redcar Council with all modem amenities for
individuals with complex needs.
Page 3

Aapna Services Ltd
Trustees. Report
A four-bedroom Victorian propety has been bought to provKle respite care for four individuals. This
propety is situated in the heart of Linthorpe. It has b￿n improved and refurbished with full planning
permission to set up a building-based service. The ￿rtificate of lawfulness has been obtained from
the council. Currently, we have one resident living at the property vA)o was placed on emergency
placement and is waiting to be moved into a residential setting on a permanent basis. An application
to register this property with CQC as a respite home has been made.
A three-bedroom property on the outskirts of Acklam. was purchased two years ago to Pla￿ a young
woman at the request of NECS commissioning unit. The property has been fully improved and
refurbished to meet CQC standards to register as a Iwcthdroom residential home for adults with
learning disabilits'eslautism. An application to the CQC has been made to register this propety.
Aapna purchased another propety in Linthorpe to set it up as a I￿￿bedrOOM residents.al home. On
the property has been registered, the Gharty will move a resident into this propety as their pemanent
residential placement. This propety was purchased wrthin the close vicinity of the person's current
accommodation, keeping the young person's psychological needs in mind. A full team of
professionals from drfferent agencies responsible for the care of this young person have been fully
involved in the process and recommended the suitsiblilty of the property. An occupats.onal therapist
from the disability services is involved in the preparation and refurbishment of the building. The
alterations to this property are currenty ongoing. an application to register this propety with CQC has
been made.
Dementia Setvice: Regular referrals from the Older people mental Health team are received to
provide day care or one-to￿ne support at home. All the staff who work with dementia patients have a
minimum of level 2 in Demenb'a Awareness training.
Home Care setv1￿, This was one of the core services Aapna provided to the communities We
provide support to individuals to keep living independently in the community as long as possible. This
service was sold to a third-party last year.
Counselling: the bilingual counsellor has been with Aapna for several years and has been Consistently
providing valuable service to BAME communities. We have noticed the change in the trends of the
referrals. More and more individuals are walking through the door and self-referring for this service.
The counsellor delivers this vital se￿1￿ to anyone from the Tees Valley area. Our contract funding
has ended with Allian￿, but we negotiated with CCG who agreed to cary on funding this valuable
Sery1￿ via Alliance Psychological Servi￿.
Financial revlew
this year has seen a drop in the net income for the charity mainty due to the sale of the domiciliary
home care serVi￿S during the year. There are also some other contributory factors, such as the rise
in minimum wage. staff sickness levels and Iwal authorities have kept the unit cost for allcontracted
services to a minmum, reducing the net income margin.
Policy on ￿erVeS
During the year, the domiciliary home care service was sold. so that the charity can concentrate on
developing the Short Break servi￿ and Residential Care serVi￿S. Free reserves at the end of March
2025 were £2,859,725. The trustees aim to maintain free reserves. being residual reserves after
allowng for funds tied up in tangible f￿ed assets. of approximately 9 to 12 months running costs. The
free reserves will also be used to carry out refurbishment of the above properties and continuously
maintain and improve the properties. Once the current properbes are up and Nnning successfully, the
trustees will consider using the reseNes to purchase additional propertkes. if the Respite Care and
Residential Care seNi￿s prove to be successful.
Page 4

Aapna Services Ltd
Trustees. Report
Stru¢tureJ governance and management
Recruitmant and appointment of trustees
The trustees are recruited from a rM)ol of individuals who support the organisation.
Induction and training of trustees
Potential trustees are briefed by the manager and given copes of relevant policies and pr￿dureS
and appropriate training of roles and responsibilities is carried OUL
Organisational structure
The trustees are responsible for the strategic objectives of the charity. The day to day running of the
organisation is delegated to the manager who regularly reports to the trustees.
Financial instruments
Objectives and pollcies
The group's activities expose it to a number of financial nsks including credit risk, cash flow risk and
liquidity risk. The use of financial derNatives is goveffled by the group's policies approved by the
board of trustees. which provide Written principles on the use of financial derivatives to manage these
risks. The group does not use dertvats've financial instruments for speculative purposes.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and
future developments, the group uses a mixture of long-tem and short-term debt finance.
Further details regarding liquidty risk can be found in the Statement of a(￿UntIng policies in the
rinancial statements.
Page 5

Aapna Services Ltd
Trustees. Report
Statement of trustees. responsibilitles
The Iwstees (who are also the directors of Aapna servI￿s Lld for the purposes of company law) are
r&swnsible for preparing the trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland..
Company law require5 the Irustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial stalements unl&ss they are salisfied that
they give a tW8 and fair view of the stste of affairs of the parent charttsble company and the group
and of the incoming resources and application of resources, including its income and expendtture. of
the charitable group for that period. In preparing these financial slatemants, the tNstees are required
to..
select suitable accounting policies and appty Ihem consistentty"
observe the methods and rxinaples in the Charities SORP.
make judgements and estimates that are reasonable and prudent"
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departuras disclosed and explained in the financial ststem8nts," and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the parent charitable company will continue in business.
The trustees are responsible for keeping Fryer accounting records that can disclose with reasonable
accuracy 8t any time the financial position of the parent charitable company and the group and enable
them to ensure that the finanGial ststements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the parent charitsble company and th8 group and hence for
taking r8asonable steps for the prevention arKI detection of fraud and other iwulartties.
The trustees are responsible for the maintenance and integrity of the ￿rpOrate and financial
information included on the charitable companvs website. Legislation governing the preparation and
dissemination of financial sL2tements may differ from legislation in other jurisdictions.
Disclosure of Infomiation to audltor
Each trustee has taken steps that they ought to have taken as a trustee in order trj make themselves
aware of any relevant audit information and lo establish that the charity's auditor is aware of that
infomiation. Th8 trustees confimi that there is no relevant information that they knL)w of and of which
they know the auditor is unaware.
The annual report was approved by the trustees of the charty on
behalf by:
and signed on its
Dinesh Kumar Puri
Trustee
Page 6

Aapna Services Ltd
Independent Auditor's Report to the Members of Aapna Services Ltd
Oplnion
We have audited the financial statements of Aapna seNi￿s Ltd (the 'charitable parent company,) and
its subsidiaries (the 'group') for the year ended 31 March 2025. which comprise the Consolidated
Statement of Financial Acttvities, Consolidated Balance Sheet,
Balan￿ Sheet, Consolidated
Statement of Cash Flows, Statement of Cash Flows and Notes to the Financial Statements, including
a summary of significant accounting policies. The financial reporting framework that has been applied
in their preparatr'on is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law
(United Kingdom Generally AC￿p(ed Accounting practi￿).
In our opinion the financial statements..
gtve a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2025
and of its incoming resources and application of reSoUr￿s, including its inGome and expenditure,
for the year then ended"
have been properly prepared in accordance with United Kingdom GeneralW AC￿pted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ with Intemational stsndards on Auditng (UK) (ISAS (UK)) and
applicable law. Our responsibilib'es under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report We are independent of
the group in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit eviden￿ we have
obtained is suffi'cient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In audits'ng the financial statements. we have concluded that ihe tDJstees use of the going con￿rn
basis of accounting in the preparation of the financial staternents is appropriate.
Based on the work we have perfomied. we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the group's ability
to continue as a going concem for a period of at teast twelve months from when the original financial
ststements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are
described in the relevant sections of this report.
Other inforniatlon
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditorfs report
thereon. Our opinion on the financial statements does not cover the other information and. except to
the extent otherwise explicitly stated in our report. we do not express any form of assurance
conclusion thereon.
Page 7

Aapna Services Ltd
IndependentAuditorfs Report to the Members of Aapna Services Ltd
In connection with our audtt of the financial ststements, our responsibility is to read the other
information and. in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtsined in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent matsrial misstatements, we are
required to determine whether there is a material misststement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescrlbed by the CompanAes Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the and Trustees. Report for the financial year for which the financial
statements are prepared is consistent with the financial statements" and
the and Trustees, Report have been prepared in accordan￿ with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the group and the parent charitable company and
its environment obtained in the course of the audit, we have not identified material misstatements in
the and the Trustees, Report.
We have nothing to report in respect of the following matters where the Gompanies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept by the parent charitable company, or retums
adequate for our audit have not been received from branches not visited by us" or
the parent charitable company financial statements are not in agreement with the accounbng
records and returns" or
certain disclosures of trustees remuneration specified by law are not made", or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Ststement of trustees, responsibilities (set out on page 6). the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view. and for such intemal control as the trustees determine is necessary to enable the
preparation of financial ststements that are free from material misstatenEnL whether due to fraud or
error.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going cOn￿rn, disclosing, as applicable. matters related to going concem and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic altemative but to do so.
Page 8

Aapna Services Ltd
Independent Auditorfs Report to the Members of Aapna Services Ltd
Auditor responsibilities for the audit of the financial ststements
Our objecb'ves are to obtain reasonable assuran￿ about whether the financial ststements as a whole
are free from material misstatement, whether due to fraud or error. and to issue an auditrJrfs report
that includes our opinion. Reasonable assuran￿ is a high level of assuran￿, but is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always detect a material misststement
when it exists. Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate. they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
The extent to which our prccedures are capable of det￿ling irregularities, including fraud is detailed
below..
We gained an understsnding of the legal and regulatory framework applicable to the charity and
considered the risks of acts by the charity that are contrary to applicable laws and regulations,
including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not
detecting material rnisstatement due to fraud is higher than the risk of not detecting one ￿SUlting from
error. as fraud may involve deliberate con￿aLMent by, for example, forgery or intentional
misrepresentations, or through collusion.
Based on our understanding of the charity and the environment in which it operates, we identified that
the principal risks of non-complian￿ with the laws and regulations related to social care,
safeguarding. employment, health and safety regulations and charity law. We also considered those
laws and regulations that have a direct impact on the financial statements including, but not limited to
the Charities Act 2011, Companie5 Act 2006, the Charities (Accounts and Report) Regulations 2008
and the Charities SORP (FRS 102). Our tests included agr&ing the financial statement disclosures to
the underlying supporting documentation and enquines of management. We also addressed the risk
of management override of internal controls, including evaluating whether there was eviden￿ of bias
by the trustees that represented a risk of material misstatement due to fraud.
Owing to the inherent limitations of an audit. there is an unavoidable risk that some material
misstatements in the financial statements may not be detected, even though the audit is properly
planned and perfornied in accordance with the ISAS (UK). For instan￿, the further removed
non-complian￿ is from the events 2nd transactions reflected in the financial statements, the less
likely the auditor is to become aware of it or to recognise the non-complian￿.
Page 9

Aapna Services Ltd
Independent Auditorfs Report to the Members of Aapna Services Ltd
Use of our report
This report is made solely to the charitable parent company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the group's trustees those matters we are required to state to them in an auditof s
report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume
responsibility to anyone other than the charitable parent company and its trustees as a body. for our
audit work, for this report, or for the opinions we have fomied.
eL.*
(Senior Statutory Auditor}
For and on behalf of Mr Anthony Bluettt, Statutory Auditor
81 Borough Road
Middl@sbrough
TSI 3AA
'2G
Page 10

Aapna Services Ltd
Consolidated Statement of Financial Activities for the Year Ended 31 March
2025
(Including Consolidated Income and Expenditure Account and Statement of
Total Recognised Gains and Losses)
Unrestricted
funds
Total
2025
Note
Income and Endowments from:
Charitable activities
Other trading acb'vities
Total income
602,517
637.413
602,517
637,413
1,239,930
1,239.930
Expenditure on:
Raising funds
Charttable activities
(557,695)
(368,559
(557,695)
368,559)
Total expenditure
Net income
(926,254)
926,254
313,676
313,676
Net movement in funds
313,676
313,876
Reconciliation of funds
Total funds brought forward
Total funds carried forward
4,036,625
4,036.625
19
4,350,301
Unrestricted
funds
4.350,301
Total
2024
Note
Income and Endowments from"
Charitable acbvities
Other income
1,287.597
437,090
1,287,597
437,090
Total income
1,724,687
1,724.687
Expenditure on:
Charitable activities
(993,462
993,462)
Total expenditure
Net income
1993,462)
731,225
(993,462
731,225
Net movement in funds
731,225
731,225
Reconciliation of funds
Total funds brought fomard
Totsl funds carried forward
3,305.400
3,305,400
19
4,036,625
4,036.825
All of the group's activities derive from continuing operakn'ons during the above periods.
The funds breakdown for 2024 is shown in note 19.
The notes on pages 16 to 29 fom] an integral part of these financial statements.
Page11

Aapna Services Ltd
(Registration number: 07139585)
Consolidated Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
13
1.490.577
1.505.865
Current assets
Debtors
Cash at bank and in hand
15
16
313.710
2,903,913
3,217,623
166.172
2.482.696
2,648,868
Credltors: Amounts falling due wlthin one year
Net current assets
17
316.517
97,316)
2,901.106
2,551.552
Total assets less cuTrent liabilities
4.391.683
4,057.417
Creditors: Amounts falling due after more than one year 18
Net assets
(41,382)
4.350.301
20.792
4.036.625
Funds of the group:
Unrestricted income funds
Unrestricted funds
4.350,301
4.036,625
Total funds
19
4,350,301
4.036,625
anc
I tatements on pages 11 to 29 were approved by the trustees. and authorised for issua
and signed on their behalf by.
Dinesh Kumar Puri
Trustee
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 12

Aapna Services Ltd
(Registration number: 07139585)
Balance Sheet as at 31 March 2025
2025
2024
Note
Flxed assets
Tangible assets
Investments
13
1.465,475
100
1.505.865
100
1,465,575
1,505,965
Current assets
Debtors
Cash at bank and in hand
15
16
313.611
2.642.373
2.955.984
166.072
2.482,696
2.648,768
Creditors: Amounts falling due within one year
Net current assets
17
(34,449
97.316
2,921,535
2.551,452
Total assets less current liabilities
4,387,110
4,057,417
Credltors: Amounts falling due after rn0￿ than one year 18
Net assets
41,382>
4,345,728
(20,792)
4.036,625
Funds of the charity:
Unrestricted income fvnds
Unrestricted funds
4.345.728
4,036,625
Total funds
19
4.345.728
4.036,625
The financial ststements on pages 11 to 29 were approved by tha trustees, and authorised for issue
on .ftsl.Pfl2L. and signed on their behalf ty.
Dinesh Ktjmar Puri
Trustee
The notes on pages 16 to 29 fomi an integral part of these financial statements.
Page 13

Aapna Services Ltd
Consolidated Ststement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating aC￿VitieS
Net cash income
313.676
731,225
Adjustments to cash flows *rom non•cash items
Depreciation
40,390
44,457
354,066
775,682
Working capital adjustments
(Increase)Idecrease in debtors
ncreasel(decrease) in creditors
Net cash flows from operating activities
Cash flows from investing activlties
Purchase of tangible fLxed assets
Cash flows from financing activities
Repayment of loans and borrowings
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
15
17
(147,539)
239,826
74,008
(30,853
446,353
818,837
13
(25,102)
(19.927)
17
35)
(22,707)
421,216
776.203
2,482,696
2,903,912
1.706.493
2,482.696
All of the cash flows are derived from continuing operations during the above two penods.
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 14

Aapna Services Ltd
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating activities
Net cash income
309,103
731,225
Adjustments to cash flows from non-cash items
Depreciation
nvestment income
40.390
{75.145)
274,348
44,457
775,682
Working capital adjustments
(Increase}Idecrease in debtors
Decrease in creditors
15
17
(147,539)
42.242
74,008
(30,853
Net cash flows from operats.ng activities
84,567
818,837
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash tlows from investing activities
Cash flows from financing activities
Repayment of loans and borrowings
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
75,145
13
(19,927
75,145
(19,927)
17
{35)
22,707)
159.677
776,203
2,482,696
1,706,493
2,642.373
2,482,696
All of the cash flows are derived from continuing operatK)ns during the above periods.
The notes on pages 16 to 29 forni an integral part of these financial statements.
PwJe 15

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charlty status
The charity is limited by guarantee, incorporated in and consequently does not have share capitsl.
Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the
charity in the event of liquidation.
The address of its registered office is:
Aapna House
31-35 Eastboume Road
Middlesbrough
TS5 6QN
2 Accounting policies
Summary of significant accounting pollcles and key accounting estimates
The principal accountsng policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applEd to all the years presented, unless otherwise
stated.
statement of compliance
The financial statements have been prepared in accordan￿ with Account"ng and Reporting by
Charities.. Statement of Recommended Practice (applicable to Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)) (issued in October 2019) (Charities SORP (FRS 102)). the Financial Repo￿ng Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Aapna servI￿s Ltd meets the definition of a public benefft entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Basis of consolidation
The consolidated financial statements consolidate the financial statements of the chartty and its
subsidiary undertakings drawn up to 31 March 2025.
No statement of financial activities is presented for the charity a5 permitted by section 408 of the
Companies Act 2006. The charity made a profrt after tax for the financial year of £309,103 (2024 -
profit of £731,225).
Page 16

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
A subsidiary is an entity control￿d by the charity. Control is achieved where the charity has the power
to govem the financial and operating policies of an entty so as to obtain benefits from its acttvities.
The results of subsidiaries acquired or disposed of during the year are included in the statement of
financial activities from the effective date of acquisition or up to the effecb.ve date of disposal. as
appropriate. Where necessary. adjustments are made to the financial statements of subsidiaries to
bring their accounts'ng policies into line with those used by the group.
Inter-company transactions, balances and unrealised gains on transactions be￿een the charity and
its subsidiaries, which are related parties, are elirninated in full.
Going concern
The trustees consider that there are no material uncertainties about the group's ability to continue as
8 going con￿rn nor any significant areas of un￿rtainty that affect the carrying value of assets held by
the group.
Income and endowments
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the atnount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that cat￿Ory. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asseys use. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charftable activities
Charitable expenditure comprises those costs incurred by the charity in the deltvery of its activities
and servi￿$ for its beneficiaries. It includes both costs that can be allocated directly to such activities
8nd those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charty's compliance with constitutional and statutory
requirements, including audit. strategic management and trustees meetings and reimbursed
expenses.
Page 17

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan￿ Act 2010
and therefore it meets the definition of a charFtable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxab'on of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable pUr[￿SeS.
Tangible fixed assets
Individual fixed assets are initially recorded at cost less any subsequent accumulated depreciation
and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to wrtte off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:
Asset class
Freehold propety
Motor vehicles
Equipment
Depreciation method and rate
2 % straight line
250/0 Straight line
25°/o straight line
Trade debtors
Trade debtorE are amounts due for servi￿5 provided and are recognised at cost.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-tem highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary
course of business from suppliers and are recognised at cost.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtheran￿ of the objectives of the group.
Financial instruments
Classification
Financial assets and financial liakn'lities are recognised when the group becomes a paty to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any ￿ntract that eVIden￿S a residual interest in
the assets of the group after deducting all of its liabilities.
Page 18

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Recognitlon and measurement
All financial assets and liabilities are inthally measured at transaction price (including transaction
costs), eX￿pt for those financial assets classified as at fair value through profit or loss, which are
initially measured at fair value (which is normally the transaction price excluding transacts.on costs),
unless the arrangement consb"tutss a financing transaction. If an arrangement constitutes a financing
transaction, the financial asset or financial liability is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrumenL
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enfor￿able right to set off the recognised amounts and the group intends
either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and onty when a) the contractual rights to the cash flows
from the financial asset expire or are setued, b) the group transfers to another paty substantially all of
the risks and rewards of ownership of the financial asset. or c) the group, despite having retained
some, but not all, significant risks and rewards of ownership, has transferred control of the asset to
another party.
Financial liabilities are derecognised onty when the obligab.on specffied in the contract is discharged,
cancelled or expires.
Investments
Investments in subsidiaries and associates are meaSU￿d at cost less impairment For investrnents in
subsidiaries acquired for consideration including the issue of shares qualifying for rnerger relief, cost
is rneasured by referen￿ to the nominal value of the shares issued plus fair value of other
consideration. Any premium is ignored.
3 Income from charitable activities
Unrestricted
funds
General
Total
funds
Charitable activities
602,517
602.517
Total for 2025
602,517
602,517
Total for 2024
1,287,597
1,287,597
4 Income from other trading activities
Unrestricted
funds
General
Total
funds
Trading income.
Other trading income
Total for 2025
637,182
637,182
637.182
637,182
Page 19

Aapna Services Ltd
Notes to the Financial Ststements for the Year Ended 31 March 2025
5 Other income
Unrestricted
funds
General
Totsl
funds
Total for 2024
437,090
437,090
6 Expenditure on raising funds
a) Costs of trading activities
Unrestricted
funds
General
Totsl
funds
Note
Fundraising trading costs"
Fundraising
557,695
557,695
Total for 2025
557,695
557,695
Total
costs
7 Expenditure on charitable activitles
Unrestricted
funds
General
Total
funds
Note
Charitable activities
Governance costs
360,439
8,120
360,439
8,120
Total for 2025
368,559
368,559
Total for 2024
993,462
993,462
Totsl
expenditure
Page 20

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Analysis of governance and support costs
Governance costs
Unrestricted
funds
General
Total
funds
Audit fees
Audit of the financial statements
8,120
8,120
8,120
Total for 2025
8.120
Total for 2024
14.005
14,005
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them. have re(*ived any remuneration from the group
during the year.
Donations made by the trustees without any conditions attached totalled £Nil for the year {2024
£Nil)-
10 Staff costs
The aggregate payroll costs were as follows:
2025
2025
Wages and salaries
Social security costs
Pension costs
633,056
45,462
4,751
683,269
680,885
42,491
7,392
730.768
The monthly average number of persons (including senior management I leadership team) employed
by the group during the year expressed as full time equivalents was as follows:
2025
2024
No
No
46
Employees
No employee received emoluments of more than £60.000 dunng the year.
Page 21

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Auditors. remuneration
2025
2024
Audit of the financial ststements
8.120
7,168
Page 22

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Taxation
The group is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
Group
Land and
buildings
Furniture and
equipment
Motor
vehicles
Total
Cost
At l April 2024
Additions
1,674,925
54,058
21,331
25.102
1,750,314
25,102
At 31 March 2025
1.674.925
54,058
46,433 1,775,416
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
173,081
38,928
50,037
1,462
21.331
244,449
40,390
212,009
21,331
2&1.839
Net book value
At 31 March 2025
1,462,916
2,559
25,102 1,4go.577
At 31 March 2024
1,501,844
4,021
1,505,865
Charity
Land and
buildings
Furniture and
equipment
Motor
vehicles
Totsl
Cost
At 1 April 2024
Addibons
1.674,925
54,058
21,331
25,102
1,750,314
25,102
At 31 March 2025
1,674.925
54,058
46,433 1,775,416
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
173,081
38,928
50,037
1.462
21,331
244.449
40.390
212,009
51,499
21,331
284,839
Net book value
At 31 March 2025
1,462,916
2.559
25,102 1.490.577
At 31 March 2024
1,501,844
4.021
1,505,865
Page 23

Aapna Services Ltd
Notes to the Financial Ststements for the Year Ended 31 March 2025
14 Fixed asset investments
Charity
2025
Shares In group undertakings and participating interests
Subsidlary
undertakings
Totsl
Cost
At 1 Apiil 2024
100
100
At 31 March 2025
100
100
Net book value
At 31 March 2025
100
100
At 31 March 2024
100
100
15 Debtors
Group
Charity
2025
2024
2025
2024
Trade debtors
Prepayments
Other debtors
36,186
890
276,635
148,668
890
16.614
166,172
36,186
890
276,535
148,668
890
16,514
166,072
313.711
313,611
16 Cash and cash equivalents
Group
Charity
2025
2024
2025
2024
Cash on hand
Cash at bank
281
2.903,632
2,903,913
237
2,482,459
2.482,696
281
2.642.092
237
2,482,459
2.482,696
2,642,373
Page 24

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
17 Creditors". amounts falling due within one year
Group
2025
Charity
2024
2025
2024
Bank loans
Trade creditors
other taxation and social
security
Other creditors
Accruals
6,582
3,441
27,207
24,928
6,582
3,441
27.207
24,g28
6.551
275.518
24.425
20,757
24,424
20,757
24,424
97.316
24,425
34,449
316,517
97,316
18 Creditors". amounts falling due after one year
Group
Chartty
2025
2024
2025
2024
Bank loans
Due to group undertakings
41.282
100
20,692
100
41,282
100
20,692
100
41.382
20,792
41,382
20,792
Page 25

Aapna Services Ltd
Notes to the Financial Ststements for the Year Ended 31 March 2025
19 Funds
Group
Balance at 1
April 2024
Incoming
resources
ReSoU￿eS
expended
Balance at 31
March 2025
Unrestricted funds
General
4,036,625
1,239,699
926,023)
4.350,301
Balance at I
April 2023
Incoming
r&sources
Resources
axpended
Balance at 31
March 2024
Unrestricted funds
General
3,305,400
1.724,687
993.462
4,036.625
Charity
Balanc8 at 1
April 2024
Incomlng
resources
Resources
expended
Balance at 31
March 2025
Unrestricted funds
General
4,036,625
602,517
368,559
4,270,583
Balance at 1
April 2023
Incoming
sources
Resources
expended
Bajance at 31
March 2024
Unrestricted funds
General
3,305.400
1,724.687
(993.462
4,036,625
Page 26

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
20 Anatysis of net assets between funds
Group
Unrestricted
funds
General
Total funds
at 31 March
2025
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
1,490,577
3,217,624
(316.517)
41.382
1,490,577
3.217,624
(316,517}
(41,382)
4,350,302
4,350,302
Unrestricted
funds
General
Total funds
at 31 March
2024
Tangible fixed assets
Cu￿ent assets
Current liabilities
Creditots over 1 year
Total net assets
1,505,865
2.648,868
(97,316)
(20,792
4,036,625
1,505,865
2,648,868
(97,316}
20,792
4,036,625
Page 27

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Charity
UnrestriGted
funds
General
Total funds
at 31 March
2025
Tangible fixed assets
Fixed asset investments
Current assets
CuThent liabilities
Creditors over 1 year
Total net assets
1.465,475
100
2,955,984
(34,449)
41,382)
1,465,475
100
2,955,984
(34,449)
(41,382)
4,345,728
4,345.728
Unrestricted
funds
General
Total funds
at 31 March
2024
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
Total net assets
1,505,865
100
2,648.768
(97,316)
(20,7g2)
4,036,625
1,505.865
100
2,648.768
(97,316)
{20,792
4.036.625
21 Analysis of net funds
Group
At 1 April
2024
At 31 March
2025
Cash at bank and in hand
2,482,696
2.482,696
Net debt
2,482,696
At 1 April
2023
2,482,696
At 31 March
2024
Cash at bank and in hand
1,706,493
1,706,493
Net debt
1,706,493
1,706,493
Page 28

Aapna Services Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
22 Related party transactions
Group
There were no related paty transactions in the year.
Charity
There were no related party transactions in the year.
Page 29

Aapna Services Ltd
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Charitable activities
Grants receivable
Direct commissioning
Personal budget contracts
Other income
2.958
189,614
377,733
32.212
602,517
7,800
858.453
410,008
11.336
1,287,597
Other trading activities
Committed giving
Interest re￿iVed
637.182
231
637,413
Other income
{Profit}Iloss on sale of intangible fixed assets held for chartvs own
use
437.090
437,090
Raising funds
Wages and salaries
Stsff NIC (Employers)
Stsff pensions
Staff training
Rent and rates
Water rates
Light, heat and power
Repairs and maintenan
Telephone
Computer So￿are and maintenance costs
Travel and subsistence
Audit fees
Bank charges
(467,174)
(27,356)
(4.751)
{2,471)
(5,132)
(631)
{5,325)
(24,068)
(133)
(15,334)
(5,027)
(180)
(113
557,695)
Charltable activities
Lease of motor vehicles (Operats'ng leases)
Wages and salaries
Staff travel and training
Other establishment
Insurance
Telephone and fax
other office expenses
(9,806)
(183,988)
(50,090)
{4.451)
{1,468)
(3,048)
(41,955)
(8,706)
(730,768)
(48,436)
(531)
{11,459)
{5,939)
(62,226)
This page does not form part of the statutory financial statements.
Page 30

Aapna Services Ltd
Detsiled Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Motor expense5
Legal and professional fees
Interest on bank loans and bank charges
Depreciation of freehold propety
Depreciation of Offi￿ equipment
The audit of the charity's annual accounts
Legal and professional fees
(4,021)
(15.846)
(5,376)
(38.928)
(1,462)
(8,120)
(3,436)
(58,858)
{4,641}
(38,928)
{5,529)
(7,168)
{6,837)
993,462
This page does not form part of the statutory financial statements.
Page 31