2023-03-31-accounts

					Page
Trustees' annual report (incorporating		the	director's	report)
Independent examiner's report to the		trustees
Statement offinancial activities	(including		income and
expenditure account)
Statement offinancial position					10
Statement ofcash flows
Notes to the financial statements					12

Principal off oNce The trustees	ice and register	ed ASRA Health and Social Care C Fenton Street Srnethwick West Midlands B66 1HR	entre
		Mrs SMehra-Chair
		Mr I Marwaha-Secretary
		Mr M Salim-Treasurer
		Mr SSingh
Independent	examiner	Malcolm Willcox FCCA
		Malcolm Willcox 8 Co
		Chartered Certified Accountants	and Registered	Auditors
		Hagley House
		93 Hagley Road
		Birmingham
		B168LA
Bankers		Lloyds Bank pic
Solicitors		HMA Law Solicitors Ltd
		5Tenby Street
		Birmingham
		B13EL

					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note
Income and endowments
Donations and legacies			5	4374		4,374	50,652
Charitable activities			6	955,714		955,714	803,407
Other trading activities			7	21,320		21,320	1,080
Investment income			8	150		150
Total income				981,558		981,558	855,139
Expenditure
Expenditure on charitable	activities		9,10	939,520		939,520	837,810
Total expenditure				939,520		939,520	837,810
Net Income and net movement		In	funds	42,038		42,038	17,329
Reconciliation offunds
Total funds brought forward				463,792	1,400	465,192	447,863
Total funds carried forward				505,830	1,400	507,230	465,192

		Year en	ded 31 March 202	3
				2023	2022
					F
Cash flows from operating	activities
Net income				42,038	17,329
Adjustments for.
Depreciation oftangible fixed assets				5,368	(81,794)
Government grant income				(300)	(48,982)
Dividends, interest and rents	from	investments		(150)
Interest payable and similar	charges			970
Accrued (income)/expenses				(18,764)	9,747
Changesin:
Trade and other debtors				33,008	(4,474)
Trade and other creditors				(17,605)	15,944
Cash generated from operations				44,565	(92,230)
Interest paid				(970)
Net cash from/(used in) operating		activities		43,595	(92,230)
Cash flows from investing	activities
Dividends, interest and rents	from	investments		150
Purchase oftangible assets				(2,800)
Net cash used in investing activities				(2,650)
Cash flows from financing	activities
Government grant income				300	48,982
Net cash from financing activities				300	48,982
Net increase/(decrease) in Cash and cash equivalents	cash and cash at beginning		equivalents ofyear	41,245 63,748	(43,248) 106,996
Cash and cash equivalents	at end ofyear			104,993	63,748

value, over the useful econ	omic life ofthat asset a	s foilows:
Long Leasehold	Over the term	ofthe lease-125 years
Furniture	25%straight	line
Motor Vehicles	33%straight	line
Office Equipment	25% straight	line
Short Leasehold	Over the term	ofthe lease

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			E	E	E
Donations
Donations			3,600		3,600
Grants
Government	grant	income	300		300
Other donations		and legacies
Sundry income			474		474
			4,374		4,374
			Unrestricted	Restricted	Total Funds
			Funds f	Funds	2022
Donations
Donations				1,400	1,400
Grants
Government	grant	income	48,982		48,982
Other donations		and legacies
Sundry income			270		270
			49,252	1,400	50,652

6.	Charitable	a	ctivities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
							F	F
	Day and home care services				955,714	955,714	803,407	803,407
7.	Other trading		activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
					F		F
	Letting and	licensing			21,320	21,320	1,080	1,080
8.	Investment	income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
						F
	Income from		cash investments		150	150
9.	Expenditure		on charitable	activities	by fund type
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2023	Funds	2022
							F	F
	Home and day care				872,705	872,705	763,441	763,441
	Support costs				66,815	66,815	74,369	74,369
					939,520	939,520	837,810	837,810
10.	Expenditure		on charitable	activities	by activity type
					Activities
					undertaken	Support	Total funds	Total fund
					directly	costs	2023	2022
					F	F
	Home and day care				872,705	63,445	936,150	835,410
	Governance	costs				3,370	3,370	2,400
					872,705	66,815	939,520	837,810
11.	Analysis of	support costs
						Care Costs	Total 2023	Total 2022
						F		F
	Staff costs					63,445	63,445	71,968
	Finance costs					970	970
	Governance	costs				2,400	2,400	2,400
						66,815	66,815	74,368

					2023	2022
						E
	Depreciation	oftangible fixed assets			5,368	(81,794)
	Operating lease rentals				64,492	74,806
13.	Independent	examination	fees
					2023	2022
						f
	Fees payable	to the independent		examiner for.
	Independent	examination	ofthe	financial statements	2,400	2,400

Staffcosts
The total staff costs and	employee	benefits for the reporting	period	are analysed as	follows:
				2023 f	2022
Wages and salaries				644,789	584,210
Social security costs				40,033	34,063
Employer contributions	to pension	plans		9,494	14,310
				694,316	632,583

The average head count	The average head count	The average head count	of employees	of employees	of employees	during	the year was 35 (2022:	39).The average	number
offull-time		equivalent employees			during	the year is analysed as follows:
								2023	2022
								No.	No.
Number	of	management	staff					3	3
Number	of	administration	and	support				2	2
Number	of	care and ancillary		staff				28	30
								33	35

		Long				Short
		leasehold	Fixtures and	Motor		leasehold
		property	fittings	vehicles	Equipment	property	Total
		F	F		F	F
Cost
At 1 Apr 2022		397,242	2,000	45,536	3,458	55,005	503,241
Additions				2,800			2,800
Disposals				(39,936)			(39,936)
At 31 Nlar 2023		397,242	2,000	8,400	3,458	55,005	466,105
Depreciation
At 1 Apr 2022		79,450	2,000	44,811	1,700	48,253	176,214
Charge for the
year		3,178		700	850	640	5,368
Disposals				(39,936)			(39,936)
At 31 Nlar 2023		82,628	2,000	5,575	2,550	48,893	141,646
Carrying amount
At 31Mar 2023		314,614		2,825	908	6,112	324,459
At 31 Mar 2022		317,792		725	1,758	6,752	327,027
Debtors
						2023	2022
							F
Trade debtors						139,054	175,928
Prepayments	and accrued income					21,001	10,758
Other debtors						9,750	14,650
						169,805	201,336
Creditors: amounts		falling due within one		year
						2023	2022
Trade creditors						20,322	17,963
Accruals and deferred		income				6,394	23,681
Social security and other taxes Sundry creditors						19,336 846	35,414 '846
Other creditors						45,129	49,015
						92,027	126,919

20.	Government	grants
	The amounts	recognised	in the financial statements		for	government	grants are as follows:
							2023	2022
								f
	Recognised	in income from donations		and legacies:
	Government	grants income					300	48,982
21.	Analysts of	charitable	funds
	Unrestricted	funds
									At
					At			31March	20
				1 April 2022		Income	Expenditure		23
				F		F	F
	General funds			463,792		981,558	(939,520)	505,830
									At
					At			31 March	20
				1 April 2021		Income	Expenditure		22
							E	F
	General funds			447,863		853,739	(837,810)	463,792
	Restricted funds
									At
					At			31March	20
				1 April 2022		Income	Expenditure		23
				E				E,
	Centre Entertainment			1,400				1,400
									At
					At			31 March	20
				1 April 2021		Income f	Expenditure		22
	Centre Entertainment					1,400		1,400

								Unrestricted	Restricted	Restricted	Total Funds	Total Funds
								Funds		Funds		2023
										F		E
	Tangible fixed		assets					324,459				324,459
	Current assets							273,398		1,400		274,798
	Creditors less		than	1	year			(92,027)				(92,027)
	Net assets							505,830		1,400		507,230
								Unrestricted	Restricted		Total Funds
								Funds		Funds		2022
												F
	Tangible fixed		assets					327,027				327,027
	Current assets							263,684		1,400		265,084
	Creditors less		than	1	year			(126,919)				(126,919)
	Net assets							463,792		1,400		465,192
23.	Analysis ofchanges				in net debt
												At
								At1Apr2022	Cash	flows	31Mar2023
										F
	Cash at bank and			in hand				63,748		41,245		104,993
24.	Operating	lease commitments
	As lessee
	The total future		minimum			lease payments	under non-cancellable operating			leases	are	as follows:
										2023		2022
												F
									1,435,500			1,450,000
	As lessor
	The total future		minimum			lease payments	receivable	under non-cancellable		operating		leases are
	as follows:
										2023		2022
												F
										63,000		100,000