Charlty reglstratlon number 1165666 (England and Wales
Company regi$tratlon number 09172282
JAY JALARAM DAY CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

JAY JALARAM DAY CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustèes
Mr N Tanna
Mrs P M Sonecha
Charity number (England and Wales)
1165666
Company number
09172282
Prlnclpal address
93A School Road
Hall Green
Birmingham
B28 8JQ
Registered office
Old Bank Chambers
582-586 Kingsbury Road
Erdinglon
Birmingham
Wesl Midlands
824 9ND

JAY JALARAM DAY CENTRE LIMITED
CONTENTS
Page
Trustees, report
Statement of Iruslees. responsibilities
Independent examiner's report
Slalemenl of financial aclivilles
Balance sheet
Notes lo the financial slalemenls
7-12

JAY JALARAM DAY CENTRE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial slalemenls for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies sel out in note 1 to IIE accounts and
comply with the day cenlre's governing document, the Comp8nies Act 2006 and Accounting and Reporting by
Charities. Slalemenl of Recommended Praetice applicable lo chanlies preparing their accounts in accordance with
the Financial Reporting Standard 8pplicable in the UK and Republic of Ireland IFRS 1021" las amende<J for
accounting periods commencing from 1 January 20161
Oblectlv&s and actlvltles
The day cenlre's objects are..
Strive lo rehabililale the elders of all ethnic groups and lo devolop their well being, alleviate lonelinèss and
serve as a religious centre
To organise outings lo other religious cenlres within the UK lo develop religious opennes$ and lo slimulale
mental well being.
To org8nise trips lo seaside resorts in the warmer months al a nominal charge.
To organise free noteworthy events within the event calendar lor all ethnic groups and lo promote a cultural
environment for them. These will often be subsidised from the charity funds.
To prOV￿de rellgious and cultural activities followed by a midday meal onctt per wèek with the hope lo
introduce a second day yel lo be decided,
To provide yoga classes lo promote a heallhigr lifestyle lor the service users.
To provide medical advice on issues affecting the elderly by inviting medical profegsionals to hold talk8 and
lo provide tiffin seNice lor the local elderly.
To support similar Gharilable organisalions with similar aims.
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the day
centre should undertake. New truslegs are recruitèd from existing volunteers who have deMon51raled a strong work
ethic and a commitment lo the charity
Achlevèments and perfomiance
The charity has been active lor the whole year and has achieved the majority of ils objectives
and has now gol the constant flow of the returning members. Extra locus has been on providirg
new services and with the help from the medical and social communities in the Wesl Midlands,
new services have been sel up for the benefits of the membership. There was also the case ol
safeguarding the wellbeing ol the elderly members who were most vulnerable throughout the
year. However Ihg directors will locus on maintaining the following in the Loming year
reduced meal eharges lor members using ring and ride services, £3 per day per meal.
increased timetabled yoga classes fgr service users.
medical professionals allending monthly lo provide medical advice on issues 8ffecling the 6lderfy,
increased the usage of the tiffin service for the local elderly people.
lor the second year we have been able to provide two free coache5 to religious cenlres free ol ¢harge lo
paying members

JAY JALARAM DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Financlal revlew
It Is the policy of the day centre that unrestricted lunds which have not been designated for a specific use should be
maintained at a level eqijivalent to befvleen three and six month's of budgeted expenditure which equates lo £8.500
10 £17,000. The trustees considers that reserves al this level VAII ensure that. in the event of a significant drop in
funding. they will be able lo continue the day centre's curTent activities while consideration is given lo ways in which
additional funds may be raised. This level of reserves has been maintained throughoul the year.
The Iruslee5 has a55essed the major risks lo which the day centre is exposed, and are satisfied that systems are in
place lo mitigate exposure to the major Ti5ks. New tru51ees are recrurted from existing volunteers who have
demonstrated a strong woth ethic and a commrtment to the charity.
Structurei govornance and management
The day centre is a company limited by guarantee without share capital.
The Iruslees. who are also the directors for the purpose of company law. and served during the year and up to
the dale of signalltre of the financial statements V￿e".
Mr N Tanna
Mrs P M Sonecha
None of the trustees have any beneficial interest in the company. All of the trustees 8re members of the company
and guarantee lo contribute £1 in Ihe event ol a wnding up.
New trustee5 are recruited from existsng volLtnteers who have demonslraled a strong work ethic and a commitment
lo the charity, and provided training approprTale lo theii lunth"on.
The Trustees meet regulady lo sel policies and procedures that are to be followed.
The trustees, report was approved by the Board of Trustees.
Mrs
Trustee
Sonecha
Dale..
ui

JAY JALARAM DAY CENTRE LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the direcloTS of Jay Jalaram Day Centre Limited for the Pufpose of company law, are
responsible for preparing the Trustees. Report and the finanual statements in accordan￿ with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each finanual year which give a true and fair
view of the state of affairs of the day centre and ol the incoming ￿sourceS and application of resLxJrces, including
the income and expenditure. of the chanlable company for that year.
In preparing these financial statements. the trustees are Tequired to..
seled suitable a¢countrng F)olicies ar￿ then apply them consisfenuy..
- observe the methods and pnnuples in the Charities SORP..
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed. subject lo any material departures
disclosed and explained in the financial stalements.. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the day
centre will continue in operation.
The Iruslees are responsible for keeping adequate accounting records that disclose with reasonable accur8cy al
any lime the financial position of the day centre and enable them lo ensu￿ that the financial slalements comply with
the Compan￿e$ Act 2006 They a￿ also responsible for safeguard￿n9 the assets of the day Cent￿ and hence lor
taking reasonable Steps for the p￿VentIOn and detecb.on of fraud and other irregularrties.

Inde
endent examinerfs re
rt to the trustees of Ja
Jalaram Da
Centre Limited
I report to the Trustees on my examination of the accounts of the above charity
I'the chariVI for the year ended 31° March 2025
As the charity's Trustees, you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 20111"the Act").
I report in respect of my examination of the charitws accounts carried out under
section 145 of the 2011 Act and in carrying out my examination, I have followed all
the applicable Directions given by the Charity Commission under section 1451Sllbl
of the Act.
The charl￿$ gross income exceeded £25,11)O and l am qualified to undertake the
examination by being a qualified member of The Institute of Chartered Accounts in
England and Wales IICAEWI
I have completed my examination. I confirm that no material matters have come
to my attention in connection with the examination which gives me cause to
believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the
Charities Act- or
the accounts did not accord with the accounting records,- or
the accounts did not comply with the applicable requirements concerning
the form and content of accounts set out in the Charities (Accounts and
Reportsl Regulations 2008 other thars any requirement that the accounts
give a 'true and fairf view which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with
the examination to which attention should be drawn in this report in order to
enable a proper understsnding of the accounts to be reached.
21" July 2025
Deidre A H Mattison ACA MA

JAY JALARAM DAY CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlctèd D051gnatod
funds
funds
Propèrty
2025
Total Unrestrleted Deslgnated
funds
funds
Property
2024
Total
2025
2025
2024
2024
Notes
Incom& from:
Donations and lega¢ie$
Charitable activities
Investments
31,427
7,471
2.599
31,427
7,471
2,599
19,253
9,071
417
19.253
9.071
417
Total Income
41,497
41,497
28,741
28,741
Expendlture on:
Charitable activities
Other expenditure
32,626
920
32,826
920
25,339
810
25.339
810
Total expendltur8
33,546
33,546
26.149
26.149
Nel Income
7,951
7,951
2,592
2.592
Transfers be￿een
funds
50,000
150.0001
Ngt mov9ment In
funds
57,951
150,0001
7,951
2,592
2.592
Re¢on¢lllatlon of funds..
Fund balances al 1 April 2024
29,280
50,000
79,260
26,668
50.000
76,668
Fund balan¢g5 at 31 March
2025
87,211
87,211
29,260
50,000
79.260
The slalemenl of financi81 acliwlies includes all gains and losse8 recognised in the year. All income and expenditure
derive from continuing aclivilies.

JAY JALARAM DAY CENTRE LIMITED
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Clsrrent assets
Debtors
Cash at bank and in hand
10
507
87.994
523
79.983
88,501
80,5C6
Creditors: amounts falling due within
one year
11
11.290}
11,2461
Net current assets
87.211
79,260
The funds of the day centre
Endowment funds - Property
Unrestricted ftjnds
12
13
50.000
29,260
87.211
87.211
79.260
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 March 2025.
The directors acknowlectge their responsibiltties for complying wth the wuiremenls of the Companies Act 2008
with respect lo accounting re￿rdS and the preparation of financial statements.
The members have not ￿qUired the company lo obtsin an auort of its financial statements for the year in question in
accordance with section 476.
These financ*al slalements have been prepared in aetordance wlh the provisions applicable lo companies subject
to the small Gompanies regime
The financial statements were approveo by the Iruslees on .-.. ......
Mrs P M Sonecha
Trustee
Company registration number 09172282 (England and Wales)

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charity infomiation
Jay Jalaram Day Cgnlre Limrted bs 8 PriV81e company limiled by guarantee incorporated in England and
Wales The registered office Is Old Bank Chambeis. 582-586 Kingsbury Road. Erdington. 8irmingham. Wesl
Midland$. B24 9ND. The trading addre55 15 93A Schwl Road. Hall Green, Birmingham B28 8JQ.
1.1 Accountlng eonventlon
The accounts have been ?￿pa￿d in aecordance with the day cenlre's goveming document. the Comp￿leS
Act 2006 8nd 'Accounling and Reporting by Charities. Staternent of Recommended Practice applicable lo
charities preparing their aecounls in accordance wrth the Financial Reporting Standard applicable in the UK
and Republic ol Ireland IFRS 1021. la$ amended for accountsng periods commencing from 1 January 20181.
The day ¢enlre 1$ a Publi¢ Benefit Enlily as defined by FRS 102. Assets and liability'es are initially recognised
al h151orical cost or transaction value unless olherwt$e slated in the felevant accounting policy nolelsl.
The d8y eentre has taken advantsge of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Stalemenl of Cash Fl¢)ws.
The financial slalemenls Ofe prepared in sleiling. whth is the fvncbonal currency of the day cenlre. Monetary
amounts in these financial statements ale rounded to the nearest £.
1.2 Goln9 conc•rn
Al the time of approthng the financial slalements, the Iruslees have 8 re8sonable expectation Ihal the day
centre has adequate resources lo continue In operational existence for the foreseeable lulure Thus the
Iruslees continue lo adopt the going concem basis of accountsng in weparing the financial slalemenls,
1.3 Charitablè funds
Unreslricled lunds are available lor use al the discrelton of the Iruslees in fvrtheranco of their charitable
objectives.
Designated fijnds eomprise funds whith have been sel aside at the discretion of the trustees for specific
purpose5. The purposes and uses ol the designated funds are sel out in the notes 10 the financi81 statements
1.4 Income
Income is recognised when the day ¢entre is legally entitled lo rt after any performance condrtions have been
met, the amounts can be measured reliably, arKI il is probable that income wll be received.
Cash donations are recognised on receipt. Other donab.ons are recognised once the day centre h4s teen
notified of the donation. unless performance conditions require deferral ol the amount. Income lax recoverable
In relation lo donations received undei Gfft Aid or deeds ol covenant is recognised al the time of the donation
Legacies are recogni5ed on receipt or otherwse if the day centre has been notified of an impending
distribution, the amount is known, and reeeipt is expected If the amoL*nl is not known, the legacy is treated as
a conlingenl asset.
1.5 Expenditure
Expenditure is accounted for on an accrual basis and has been darified under headings that aggregate all
costs relating to the category. whe￿ costs cannot be direcuy attributed lo particular headings they have been
allocated on a basis consistent with Ihe use ol resources.

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Icontlnuedl
1.6 Cash and cash equlvalgnts
Cash and cash equivalents include cash in hand, deposits held al e811 with banks, other short-lerm liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borr¢wing$ in current liabilities.
1.7 Flnanclal Instrumènts
The day centre has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial inslrumenls.
Financial instruments are recognisèd in the day cenlre's balance sheet whgn the day centre becomes party lo
the conlraclual provisions of the inslrumenl.
Financial assets and liabilities arè offset. with the nel amount5 presented in tho financial slalemenls. when
there is 8 legally enforceable right lo sel off the recognised amounts antj there is an inlgnlion lo settle on a n81
basis or lo realise the asset and 5elllo Ihfj liability simultaneously,
Basic flnanclal ossets
8asic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using Ihe effective
Interest method unless the arranggmenl conslilules a financing transaction. where Ihe transaction is
measured al the present value of the ILJlure receipts dis¢oLJnled al a market rate of interest. Financial asse15
classified as receivable within one year ar? not amortised.
Baslc flnancl81 liabilltie$
asic linaneial liabilities, including creditors and bank loans are Initially recognised al transaction price unless
the arrangement conslilules a financing Irans8elion, where the debt Instrument is measured 81 the present
value ol the lulure payments discounted at a market rale tsl Interest. Financial liabilities classified as payable
within one year are not amortlsed.
Debt instruments are subsequently carried at amortlsed cost, using the effective intero51 ralg method.
Trade creditors are obligations lo pay for goods or services th81 have been acquired in the ordinary coursè 01
operations from suppliers. Amounts payable 8re classified as current liabilities if payment is due within one
year or less. If not. they are pr8senled as non.currenl liabilities. Trade creditors arg recognised initially al
transaction pric¢ and subsequèntly maasured al amortised cost using the effective inler851 method.
Dereeognition of financlal Ilabililles
Financial liabllilies are derecognised when the day cenlre's contractual obligations expire or are discharged or
cancelled.
1.8 Employee benefits
The cost of any unused holiday entitlement is rgcognised in the period in which the employee's services are
received.
Termination benefits arts reeognised immediately as an expense when the day centre is demonstrably
commilled lo terminate the employment of an employee or lo provide lerminalion benefits.

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Unrestricted Unrestricted
funds
funds
2025
2024
Donations and gifts
Gift aid repayments
26,478
4,949
17,221
2,032
31.427
19.253
Income from charitsble actTvities
Unrestricted
funds
202S
Unrestricted
funds
2024
Income from ¢harltable activities
Tiffin sales
Trips
Membership fees
4.221
2.250
1,000
4.671
3,250
7,471
9,071
Income from investments
Unrestricted Unrestrtcted
funds
funds
2025
2024
Interest receivable
2.599
417

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charltable activltl
Expense5
2025
Expensgs
2024
Food purehase5
Food containers
Trips coach hire
Website costs
Course fees
Free events
Light & heal
Cleaning
Legal & profession81
D¢natlDns paid
Printing. postage & stationary
Hall hire
Insuranee
Sundry expenses
10.778
1,298
4,300
165
9,119
911
3,850
146
263
2.489
330
2,225
5,410
339
2.334
300
1,457
43
5,184
565
453
798
280
4,580
20S
143
32,626
25,339
Analy81s by fund
Unre51ri¢led funds
32.626
25,339
Oonalions include £120 for Marie Curie. £120 lor Diabetes UK, £110 for British
Heart Foundation, £110 for Demenlia UK, £110 Icr Stroke and £887 other
donations.
Trustee8
None of the trustees lor any persons connected with them) r8coiVod any remuneration or benefits from the
day centre during the year,
Employees
The average monthly number of employees durSng the year was..
2025
Number
2024
Number
Employees
There were no employees whose annual remuneration was moro than £eo,000.
10-

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Othgr expgndlture
Unrestrlcted Unrestrlcted
lunds
funds
2025
2024
Accountancy
920
810
Taxatlon
The charity is exempl from laxalion on it8 acllvitles be¢au$e all ils income is applied for charilable purposes.
10 Dèbtors
2026
2024
Amounts falllng due wlthln one year,.
Prepayments and accrued income
507
523
11 Credltors.. amounts falllng due wlthln one year
2026
2024
Accruals and deferred incom8
1,290
1,246
12 Dè$lgnated fundsPropety
These are designalod funds which are material lo the day cenlre's activitie¥.
At 1 Aprll
2024
Transfers At 31 March
2026
50,000
150,0001
Prevlous year:
At 1 April
2023
Tran$fers At 31 Mar¢h
2024
50,000
50,000
Funds had been designated l¢r the purpose of finding 8 Suitable propety. A suitable property has not been
found therefore funds have been transferred back lo unrestricted funds.
11

JAY JALARAM DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Unrestrlcted funds
The income lunds of the charity include the following designated funds whieh have been set aside out of
unreslricled lunds by the Iruslees for specific purposes of purchasing a property for use by the charity.
At 1 April
2024
In¢omlng R•sour¢e$
reSou￿e$
expended
Transfers At 31 March
2026
General funds
29.260
41.497
(33,546)
50,000
87,211
Pr•vlous year:
At 1 Aprti
2023
In¢omSng Resources
resources
gxpended
Transfgrs At 31 March
2024
General fund8
26,668
28.741
126.1491
29.260
14 Analys1¥ of net assets between funds
Unrestrlcted Deslgnatgd
funds
funds
Property
202S
Total
202S
2025
At 31 March 2025:
Current asselsllliabilili8sl
87,211
87,211
87.211
87,211
Unrestrlcted Oe¥l9nated
funds
funds
Property
2024
Total
2024
2024
At 31 March 2024..
Current asselsllliabilitiesl
29,260
50,000
79.280
29,260
50,000
79.260
15 Related party transactlon$
There were no disclosable related party tranSact￿n¥ during the year12024- none).
12-