Charlty registration number 1165886
Company reglstratlon numbèr 09172282 (England and Walos)
JAY JALARAM DAY CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

JAY JALARAM DAY CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trust80$
Mr N Tanna
Mrs P M Sonecha
Charlty number
1165668
Company number
09172282
Prlnclpal address
93A School Road
Hall Greon
Birmingham
828 8JQ
Accountants
LMH A¢￿Untants Limited TIA Trevor Jones & Co
Old Bank Chambers
582-586 Klngsbury Road
Erdinglon
8irmingham
824 gND

JAY JALARAM DAY CENTRE LIMITED
CONTENTS
Pagg
Trusl¢e5' rewt
ststemenl of Iruslees. re¥ponsitMlitie$
Accounlanls, report
Slalemonl of financial a¢tlMtie8
Balance sheet
Notes lo the finanoal slalement$
7-12

JAY JALARAM DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Iruslees present their annual report and finaneial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies sel out in note 1 to a¢counls and
comply with the day c¢ntre's governing document, thg Companies Act 2006 and "Accounting and Reporting by
Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in a￿ordanCe with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for
accounting periods commencing from 1 January 20161
Objectives and activitlo$
The day cenlre's objects are..
Strive lo rehabililale the elders of all ethnic groups and lo develop their well being, alleviate loneliness and
serve as a religious centre.
To organise outings to other religious cenlres within the UK lo develop religious openness and lo stimulate
mental well being.
To organise trips lo seaside ￿sOrtS in the wamier months al a nominal charge.
To organise free noteworthy events within the event calendar for all ethn￿C groups and to promote a ¢ullural
environment for them. These wll often be subsidised from the charity funds.
To provide religious and cultural activities followed by a midday meal once per week with the hope 19
introduce a secontl day yel lo be decided.
To provide yoga elasses lo promote a healthier lrfestyle for the service users.
To provide medical advice on issues affecting the elderfy by inviting medical prolessionals to hold tslks and
lo provide tiffin Service for the local elderly.
To support similar charitable organisations wth similar aims.
The trustees have paiL% due regard lo guidanee issued by the Charsty Commission in deciding what activities the day
centre should undertake. New Iruslees are recruited from existing volunteers who have demonslraled a strong work
ethic and a commitment to the charity
Achievem8nis and perfomiance
The charity has been adive for the whole year and has achiev&l the majority ol ils objectives
and has now gol the constant flow of the returnin9 members. Extra focus has been on providiryj
new services and with the help from the medical and social ¢ommunilies in the Wesl Midlands,
new services have been set up for the benefits of the membership. There was also the case of
safeguarcling the wellbeing of the elderfy members who were most vulnerable throughout the
year. However the directors will focus on maintsining the following in the coming yeai
reduced meal charges for members using ring and ride Services, £1 per day per meal.
increased limelabled yoga classes for service users.
medical professionals attending monthly to provide medical advice on issues affecting the elderly.
increased the Ltsage of the tiffin service for the local elderly people.

JAY JALARAM DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal rgv19W
11 is the policy of the day cenlfe that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent to between three and six month's expenditure. The Iruslee5 considers that reserves
al this level will ensure that, in the event of a signfficant drop in funding. they will be able to Continue the day
cenlre's current activities while consideration is given to ways in which additional fvnds may be raised. This level of
reserves has been maintained throughout the year.
Funds are designated for the purpose of purchasing a propety lo further the aims of the charty. Diredors are
looking inlo investing in better accommodation al the same lime ensure that this is within the proximity of the current
area so travel to and from the day cenlfe is achieved with the least effort upon the members.
The trustees has assessed the major risks lo whith the day centre is exposed, and are satisfied that systems are in
place lo miligale exposure lo the major risks. Now trustees are recruited from existing volunteers who have
demonstrated a strong work ethic and a commitment lo the charity.
Structure, govemance and management
The day centre is a company limited by guarantee without Share capital.
The Iruslees, who are also the directors for the PUTpose of company law, and who served during the year and up to
the dale of signature of the finanaal statement3 were..
Mr N Tanna
Mrs P M Sonecha
None of the trustees have any beneficial interest in the company. All of the trustees a￿ members of the company
and guarantee lo contn.bule £1 in the event of a winding up.
New trustees are recruited from existing volunteers who have demonslraled a $trong wot* ethic and a commitment
lo the charity, and provided training appropriate to their fvnction.
The Trustees meet regularly to set policies and procedures that are to be followed.
The Iruslees, report was approved by the Board of Trustees.
Mrs P M Sonecha
Trustofr
Dale..

JAY JALARAM DAY CENTRE LIMITED
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who arg also the directors of Jay Jalaram Day Centre Limited for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance wrth applicable law and
United Kingdom Accounttng Standards Iuniled Kingdom GeneTallyAccepted Aceounling Practice).
Company Law requires the trustees lo prepare financial statements for gach financial year which give a true and f8ir
view of the slate of affairs of the day centre and of the incoming resources and application of re5curces. induding
the income and expenditure, of the charitable company for that year.
In preparing these financial slalemenls. the trustees are required lo..
select suitsble accounting poliaes and then apply them ￿nsistently.,
observe the methods and Principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent.,
stale whether applieable UK Aecounting Standards have been followed, SLÉbjed lo any material departures
disclosed and explained in thé financial stalemenls,. and
prepare the financial slalements on the going concern basis unless il is inappropriate to presume that the day
centre wll continue in operation.
The Iruslees are responsible for keeping adequate accounting records that disdose with reasonable accuracy al
any time the financial position of the day centre and enable them lo ensure that the financial slalemenls comply
the Companies AGt 2006. They are also responsible for safeguarding the assets of the day centre and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.

JAY JALARAM DAY CENTRE LIMITED
CHARTERED ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION
OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JAYJALARAM DAY
CENTRE LIMITED FOR THE YEAR ENDED 31 MARCH 2024
In order lo assist you lo lulfil your duties under the Companies Act 2006. we have prepared for your 8pproval the
financial slalemenls of Jay Jalaram Oay Centre Limited for the year ended 31 March 2024, which comprise the
statement of financial activities an¢J the related notes from the ¢harty'$ a¢¢oynting re¢ord8 and from infomi8tlon and
explanations you have given us.
As a pradising member firm of the Inslilule of Chartered Accounl8nts in England and Wales, we are subject to it$
ethical and other professional requiremen18 which are detailed al httpS'llv￿.icaeW.cOMlregul8tIQTr.
Th18 report18 made lo the ch8rfty'8 trustees, as a body, In 8ccord8nce wllh the terms of our eng￿ement letter dated
18 May 2023. Our work has been undertaken $ole1y lo prepare for your approval the financial statements of Jay
Jalaram Day Cènlre Limitèd and slalg those matters that we have agrgèd lo stale lo the eh8rily's trustees, as a
body, in this report in accordance with ICAEW T¢chni¢al Relgase 07116 AAF. To the fullest extent pemitted by law.
we do not a￿ept or assume responsibility lo anyone other Ih8n Jay Jalaram Day C¢ntre Limited and the charity'8
Iruslees as a body, for our work or for this report.
1118 your duly lo ensure that Jay Jalaram Day Centre Llmiled has kept adequate accounting records 8nd lo prgpare
$18lulory financial slal$m¢nts thai givg a true and fair view of the assets, liabllilles, financial position and surplu¥ ol
Jay Jalaram Day Centre Limited. You consider that Jay Jal8r8m Day Centr8 Limited is exempt from the slalulory
audit requiromanl for the year, and 1$ not requiréd lo obtain an independent examinerfs ieport.
We have not been instructed to cary Out an audit or a revlew of the flnancial slalemen15 of J•y Jolaram Day Centre
Limited. For Ihls reason, we have not verlfied the accuracy or complel8n8ss of the accounllng r&cords or
Information and ¢xplanalions you have given lo us and we do not, therefore. express any opinion on Ihg slalulory
financial ilalgmenls.
ccc
LMH Accountants Llmlted TIA Trevor Jonos & Co
Ch4rtered Accountsnts
Old Bank Chambers
582-586 Kingsbury Road
Erdinglon
Blrmlngham
B24 9ND

JAY JALARAM DAY CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unr95trlcted De¥lgnated
funds
funds
Property
2024
Total Unrestrlcted Deslgnatgd
funds
fund$
Property
2023
Total
2024
2024
2023
2023
Notes
Income Irom:
Donations and legacies
Charitable a¢livilies
Inveslmenlg
19.253
9,071
417
19,2S3
9,071
417
20,182
7,788
20,182
7,788
Total Incomo
28,741
28,741
28,124
28,124
Expandlturn on:
Charitable actlvitle8
Other expenditure
25,339
810
25.339
810
25,444
660
25,444
680
Tot•1 1x￿ndItUr0
26,149
26,149
26.104
26,104
Net Incomè and mov•m•nt In
fund8
2,592
2,592
2,020
2,020
Rgconclllatlon of funds:
Fund balances al 1 April 2023
26,868
50,000
78,688
24,848
50,000
74.648
Fund balances at 31 March
2024
29,260
50,000
79,260
28,688
50,000
76,868
The slalement of financial ath'vrtios includes all gain8 and losses recognlsed In the year, All income and expendlture
derive from continuing activities.

JAY JALARAM DAY CENTRE LIMITED
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notss
Currènt a$sets
Debtors
Cash al bank and in hand
io
523
79,983
138
78,065
80,506
78,203
Credltor¥: amounts falling dug wlthln
one year
11
11,2461
11,5351
Net current assets
79,260
76.668
Net ass9ts excludlng pgnslon Ilablllty
79,260
76,668
The funds of the day cèntre
Endowment funds- Propety
Unrestricted funds
12
50,000
29,260
50,000
26,668
79,260
76.668
The company is entitled lo the exemption from the audll requlrement contained in section 477 of Ihg Companies Act
2006, for the year ended 31 March 2024.
The directors acknoyledge their responsibilitse5 for complwng with the requirements of the Companies Act 2006
wth respect to accounting records and the Preparation of finanaal ststement5.
The members have not required the company to obtain an audit of its financial slalements for the year in question in
accordance wlh section 476.
These financial statements have been prepared in accordan￿ with the provisions 8ppllcable lo companies 3ubjeet
lo the small companies regime.
The financial slalemenl8 were approved by the trustees on .
024
rs P M Sonecha
Trustee
Comp8ny registration number 09172282 (England and W81esl

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclo$
Charlty Informatlon
Jay Jalaram Day Centre Limited is a private company limited by guarantee ￿ncorpOrated in England and
Wales. The registered office is . The trading address is 93A School Road, Hall Green, Birmingham B28 8JQ.
1.1 Accounting convention
The accounts have been prepared in accordance with the day cenlre's goveming document, the Companies
Aet 2006 and 'Accounling and Reporting by Charities". Statement of Recommended Practice applicable lo
charities preparing their aecounls in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021. las amended for accounting periods commencing trom 1 January 2016}.
The day eenlre 18 a Public Benefit Entity as defined by FRS 102. Assets and liabilities are initially reeognised
al historical cost or transaction value unless otheThvise staled in the relevant accounting policy nolelsl.
The day centre has tsken advantsge of the provlsions in the SORP for charities applying FRS 102 Update
Bulletin 1 not lo prepare a Statement of Cash Flows.
The financial stslemenls are prepargd in 5terfing, which is the functional currenw of the day c&ntre. Monetary
amounts in these financial statements are rounded lo the nearest £.
1.2 Golng ¢on¢orn
Al the lime of approving the financial slalemenls, the trustees have a reasonable expectats.on that the day
centre has adequate resources lo contsnue in operational existence for the foreseeable future. Thu5 the
Iruslees continue to adopt the going concern basis of accounting in preparlng the finaneial slatemenls.
1.3 Charltablg funds
Unreslricled funds a￿ available for use at the discretion of the tNstees in lurtherance of their eharitable
objectives.
Designated funds comprise funds which have boen sel aside at the discretson of the trustees for specifi
purposes. The purposes and uses of the designated funds are set out in the notes to the finanaal slatemenls.
1.4 Incomè
Income is reeognised when the day Cent￿ is legally entl￿ed lo il after any performan¢e conditions have been
mel, the amounts Can be me8sured reliably, and il is probable that inwme will be received.
Cash donations are recognised on receipt. Other donations are recognised once the day centre has t*en
notified of the donation, unless perforrnance condrtions require deferral of the amount. Income tax recoverable
in relation lo donations received under Gift or deeds of covenant is recognised at the lime of the donation.
Legaeies are recognised on retsipt or otherwise if the day centre has been notified of an impending
distribution, the amount is known, and Teceipl is expected. If the amount is not known, the legacy is treated a5
a contingent asset.
1.5 Expendlture
Expenditure is ac¢ounled for on an accrual basis and has been ctaTifjed under headings that aggregate all
costs relating to the category. Where costs cannot be directly attributgd lo particular headings they have bee
allocated on a basis consislenl with the use of resourees,

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
AccountSng pollcle8
Icontlnued}
1.6 Cash and cash equlvalents
Cash and cash equivalents indude cash in hand, dep￿ts held * call with banks, other short-temi Ilquld
investments wlh original malurilies of three months or less. and bank oveidrafts. Bank overdrafts are shown
within borrowngs in Current liats'litses.
1.7 Flnanclal Instrum•nts
Th? day centre has elected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all ol rts financial inslnjmenls.
Flnan¢i¥l instrumertts are recogni8ed in the day centre's balance $h¢et %then the day centre b¢¢omes party to
the contractual provisions of the instrument.
Financial asse18 and liabilrtie8 are offset, with the net amounts pre$ented in tho financial statements, when
there is a legally enforceable right lo sel off the reeogniyed amount¥ and there 1$ an Intention lo settle on 8 nel
basis or lo realis¢ the ass¢1 and settle the liability Simultaneou￿Y.
B•slc flnan¢lal o5s0ts
Basic financial assets, which Include debtord end cash and bank balances, aft Inrtially measured
transaction price Including transaction costs and are subsequently carried al amortised cost using the Qffedivo
interest method unless the arrangement conskn'lules a financing transaction, where the transaction is
measured al the present value of the future feeeipls diseounled al a market late of interest. Finanaal assets
cla$sthed 8$ re¢¢iv8ble one yo4r are not amorts'$ed.
8•slc fln•nclel Ilabllftles
Basic financial liabilities, including creditors and bank loans are initially recognised al tran3acllon prf¢e unle88
the 8rr8ngement conslilules a financing transaction, where the debt inslrumenl is measured al the pre¥6nl
valu? of the future payrnents discounted al a mafkel rale ol interest. Finanoal Ilabilities classified a5 payable
thin on• yoar are not amorb's6d.
Debt instruments are subsequently carried at amortised cost. using the effective interest rale method.
Trade credilots are oblig8tions lo pay for go¢)d¥ or ¥ervices that have been acqulied In the ordinwy cours0 of
operations from suppliers. Amounts payable are da35ified as current liabilities if payment is due wlhin one
year or less. If not. they are presented as non-currenl liakn'lities. Trade eredilors are recognised initially at
Iransactlon pdce and subsequently measured at amortised cost using tho effectwe interest methLsd.
Derecognltlon olflnan¢l*l Ilabllltl•s
Financial liabilities are derecognised when the day centre's contractual obligation5 expire or are di￿harged or
cancelled.
1.8 Ernployeg bonoflts
The cost of any unused holiday entiwement is recconlsed in the period in which the employee's servlces ar8
received.
Termination beneffts are rectsynised immediatety as an expense when the day centre is demonstrably
committed to teminale the employment of an employee ¢y lo provide temination benefits.

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and l•gacleB
Unrnstrlcted Unrèstrletèd
funds
fundg
2024
2023
Donations and grfts
Gift aid received
17,221
2,032
18,596
1,586
19,253
20.182
Income from chArltabl8 #ctlvltlès
Unr•strl¢t•d Unrestrlcted
funds
funds
2024
2023
In¢om• from charltable actlvltles
Food
Trips
Membership subscriptions
4,671
3,250
1,150
4,833
2,100
1,055
9.071
7,788
In¢om• trom Investments
Vnrgstrlcted Unre8trlet•tt
tunds
funds
2024
2023
Interest receivable
417
154

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charttablg actlvltl
Expènses
2024
Exp8n$g5
2023
Dlrect costs
Food pureh8ses
Food containers
Trips coach hire
Trips hotel booking$
Trips sundry 8xpense8
Free events
Light & he8t
Clfjaning
Donation$ paid
Printing. postage & stationary
Hall hire
Insurance
Sundry expense8
9,119
911
3,850
10,446
293
3.100
317
263
2.489
330
2,225
798
280
4.580
205
143
4,016
400
2,003
18
3,940
325
586
25,339
25,444
Analy81• ty fund
Unrestricted fund3
25,339
25,444
Donations include £120 for Marie Curie, £120 for Macmillan, £70 for 8im7ingham
Hospice, £51 lor Just Giving and £437 to other donalb)n$.
Trustees
None of the trustees lor any persons connected wlh them) received any remuneration or benefits from the
day centre during the year.
Employees
The average monthty number of employoes during the year was:
2024
NuM￿r
2023
Number
Employees
There were no employees ￿0$e annual remuneration was more than £60.oIXI.
10-

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
other expgnditure
Unrestrlcted Unrestrlctod
funds
funds
2024
2023
Ac¢ounlanGy
810
660
Taxatlon
The charity Is exempl from lax8llon on Its actlvitles bec8use all it$ income 1$ appli¢d for ¢horilabla purpostrs.
10 Dobtor•
2024
2023
Amount• falllng du• wlthln one year:
Prep8ymenl$ and a¢crue¢J income
523
138
11 Cr•dltorn.' amounts f•lllng du• wlthln ono year
2024
2023
Accruals and deferred Income
1,246
1,535
12 DO8[gnat￿ fund$Prop•rty
These are de$lgnal¢d funds whSch are material lo the day centre'$ 4¢tivilies.
At 1 Aprll At 31 Ma￿h
2023
2024
50,000
50,000
Prgvlous ygar:
At 1 Aprll At 31 March
2022
2023
50,000
50.000

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Unrestrlcted funds
The Income funds of the charity include the followlng de$lgnaled funds whlch have been sel 85ide out of
unrestricted funds by the Iru$lees for specific purposes of purchasing 8 propety lor use by the charity.
At 1 Aprll
2023
Incomlng
rnsources
Resou￿85 At 31 March
expended
2024
General funds
26.868
28.741
128,1491
29,260
Prevlous yèar:
At 1 Aprll
2022
Incomlng
resourc0¥
Ro$ourc•g At 31 March
•XPond•d
2023
General funds
24,648
28,124
126,1041
26,868
14 Analy81s of net asset8 bohveen funds
Unro$trlctad De8lgnated
fundi
lunds
Propgrty
2024
Totsl
2024
2024
At 31 March 2024.,
Current 8sselsllliabllillesl
29,260
50,000
79,280
29,260
50,000
79,260
Unrostrlcted Do¥lgnat•d
fund$
funds
Property
2023
Totsl
2023
2023
At 31 March 2023..
Current 8sselsllliabililie$l
28,688
50,000
76,668
26,688
50,000
76.668
15 Relatgd party tran$a¢tlong
There were no disclosable related party transactions during the year12023- none}.
12-