COMPANY REGISTrATION NUMBER: 2173760
CHARITY REGISTRATION NUPIIBER: 519620
Smethwick Asra Limited
Company Limited by Guarantee
Financial Ststements
31 March 2025

Smethwick Asra Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditorfs report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
10
14
15
16
Notes to the financial statements
17
Tho following pages do not forni part of the financial statements
Detailed statement of financial activities
26
Notes to the detailed statement of financial activities
28

Smethwick Asra Limited
Company Limited by Guarantee
Trustses. Annual Report (Incorporatlng the Directorfs Report>
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
financial ststements of the charity for the year ended 31 March 2025.
ObJectlve8 and actlvlties
The prlncipal activty is the provision of health and care services to all needy, eklerly. dlsabled and
famllles, particularty but not exclusively of Asian orwJin, in the Midlands Area. As an anclllary
activity, assistance ts also gNen on appropriate social. recreational and educational matters.
The princlpal activity fvlly rellects the purposes the charity was set up to further.
The main policles adopted to achieve our aims and thus further our charitable purpo8e8 for public
benefit have been by the provision ot.
1. Day Care, mainty in associatlon with Adult and Communty Services lor Bimiingham, Dudley and
Sandwell Local Authoiities, for elderty and disabled peopl8 at our centres at Fenton Stree( Smelhwick
and Poplar Road, Sparkbrook.
2. DomicSllary Care, rna5nly in assoclallon wtth Adult and Communlty Services Santhvell, for elderly
and disabled people and those suffering from chronic illnesses. The charity is registered with the Care
Quality Commission under the Care Standards Acl 2008.
3. The rental of offices and associated facillties.
4. Facllities for corrrnunity and private social functions.
5. Facilities for BlackJAfrican churche8 for Saturday and Sunday service8.
6. Facillties for Woman only educationavhealth sessions including welkbeing and foot care.
Where necessary the trustees have had assistance from qualified advisors and professionals In the
communlty.
We revlew our aims. objectives and aclivilies each year. This review looks at what we achieved and
the outcomes of our work in the previous twelve months. The review boks at the success of each key
activity and the benefits they have brought to those groups of people we are set up to help. The revlew
also helps us ensure our aims. obiectsves and acbvilies remain focussed on our stated purposes.
Strateglc report
The folbwlng secttons lor achievements arKI perfomBnce and financial revlew forn the strategic
report of the charity.

Smethwick Asra Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (¢onUnuodJ
Year ended 31 March 2025
Achlevements and perfonnance
How Our Actlvltles Deliver Publlc B•nefft
The twstees have complied with their duty to have due ward to the guidance on public benefit
published by the Charity Commission in exercising their powers and duties.
We have continued to provide care for those who need support with their daily living via our domiciliary
care service. matters is that Asian elderty suffering with poor health and disabilities get help a5
quickly as possible? Thanks to ASRA'S workers and managers. people have received uninterrupted
services throughoul the year.
Our domiciliary care service provided to 43 elderfy and disabled people has been improving the quality
of life for the sepdice users who are often terminalty ill, recovering from a major operation, strokes or
heart attacks, or who are pern￿nentty disabled. The Servi￿ supports and assists the carers and
families in personal and domestic tasks and tries to share the burden of looking after someone 24
hours a day.
In the last financial year. we provided 37.679 hours of home care to eldety and disabled service
users. We have continued to provide care services for those suffering with poor health and disabilities
and need support with their daily living. The activities of the day centres include transport, meals,
exercise sessions, altemalive therapy and health promotKynlprevention sessions. Our day care service
provided 7.228 places during the year.
The main highlight of the year has to be we were chosen by West Midlands Combined Authority for ts
High Growth Accelerator ProgramrrE (HGAP) designed to Stimulate regional economic growth and
support small and medium sized enterprises delivered by Gateley Global Consultancy. The HGAP has
been extremely successful for us and has delNered added value to the business and accelerated our
growth trajectory. A consultancy-based support initiative that has provided strategic guidan￿ and
business development assistance.
The support delNered by HGAP has been."
Corporate and branding suppor(
Development of a marketing ￿an,
Leadership development master class,
Group coaching for Senior Management Team (SMT).
Recruitment support for a businesslmarketing apprentKe,
Cyber security advice and,
Net zero support and advice regarding funding.
Advice regarding expanded service capacty and infrastru￿re, and modemising marketing
approach.
Once agaln it has been a successful year for us in financial tern￿. Our income has inwsed to £1.4
million which represents an increase of 26% over the previous year. This was a planned growth and
t￿lIt on the success of the previous year. whith was in itself a record year for us. We have also
benefited from increased focus that the Grrywth Programme has given to all of the Board Members
and the Senior Management Team. The growth is across all areas of our business and, anticipate
this will continue into the forthcoming year ending 31 March 2026. We aim to grow in a measured way
and fine-tune the organisation alongside IL Our main push this year will be to identify and secure grant
funding for both capital and revenue activities. We a￿ aware that costs will have to increase as part of
the growth. some of which may be signi￿ant stepcosts. We are aiming to increase our operating
surplus to provide a buffer and allow us to invest in our facilities, transpor( and upscaling our
workforce as part of our forecast growth.

Smethwick Asra Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (Cl￿￿nuedj
Year ended 31 March 2025
Achlovements and porforniance (condnuedj
Another Suc￿Ss Story for the year has been the cr&￿10n of a children's educational role play village
by Plppatopia on the first floor of ASRA'S Health and Social Care Centre. This will generate an
additional £150,000 in rental Incorr￿ for the charity over the next fve years with minimal effect on
costs.
We have started to implement our new marketirvJ strategy which will include the encouragement of
service users lo provide reviews of our business on our website and social media pages. Social media
marketing is no longer about communication, but Rther, it has evofved into a medium through which
people share their experiences, useful inf0m￿tion, ideas, and thoughts.
In addittcm. social media facilitstes brand knowledge to be passed on by word-of-mouth. PeopEe tend
to rely on these sources more as opposed to other matheling methods.
Flnancial revlew
The majority of our income is derived rrointy from contracts with Local Authorities and a proportion
from private individuals and from long and short-tenn letting of our Smethwick premises.
All of the charity's incorr* is directed towards the provision of its core services of day care and
domiciliary care the trustees consider all income to be unrestricted in its use. In a previous year a
donation of £1,400 was r￿1Ved lo be used for a party. This was spent during the year in organising a
day trip to the West Midlands Safari PaTK service user lunches and similar activities.
Total income for the year increased from £1,109.272 in 2024 to £1.396,859 in 2025. This reflects the
growing need for our services and is built on the reputalion the charity has for delivering high quality
services.
Totsl expenditure also increased, from £1,004.613 in 2024 to £1.322.218 in 2025. This includes the
restricted fund expenditure of £1,400 referred to above.
The net result was a surplus on general funds kn the year of £76.041 (2024: £104,659). Thts amount
has been added to reserves to assist in developing futu￿ services. Free reserves, ie those not
comFxising fixed assets stood at £344.236.
Investments
We consider the best use of resources is to invest in our services. whether existing or potential new
ones. Consequently there are no plans to place funds in long-temi investments. The onty investments
we may make are short-temi deposts eaming interest

Smethwick Asra Limited
Company Limitsd by Guarantse
Trustees. Annual Report (Incorporating the Director's Report) (condnued)
Year ended 31 March 2025
Flnanclal revlew (conunued)
R•serves
The board has examined the company's requirements for reseDies in the light of the main risks to the
charity. The unrestricted funds not committed or invested in tangible fixed assets are needed to meet
the working capital requirements of the charity. The board are aware of the need to create significant
free reserves to be able to sustain the current activities of the charity in the event of a significant drop
In funding and are working towards this. The￿ are initial plans regarding addltional seNlces that might
be provided depending upon funds being available.
Our aim is to continue to build resources from planned operating surpluses.
The Treasurer reviews the resenfes policy on a monthly basis ensuring that the nomal day to day
8cts'vities are not hindered. There is no specific amount of reserves considered necessary by the board
and finance committee, which meet5 quarterly. and the intention Is that they have at their disposal:
Budget and actual for the current year.
Budget for the next year.
Monthly bank reconciliations and bank balances.
Reports from all relevant departments.
Plans for future perlods
Future Plans
A major development of the year is our proposal to create a Community Hub next to our flagship
Health and Social Care Centre. We are proposing a two-storey extension to the southwest elevation of
Ihe existing building. This will provide a cost*ffective. flexible, and rnultifunctional space for a wide
range of communty activities. The design prioritises sustainability, incorporatlng ener9y￿ffiClent
systems, natural materials, and eco-friendly technologies to minimise environmental impact while
ensuring long-term durability.
The new extension will offer adaptable spaces that can easily be reconfigured to meet the evolving
needs of the community. It will support various uses such as vrforkshops, events, educational
programmes. well-being services and social gatherings. Our vision Is to create a vibrant, inclusive
space that fosters connection, engagement, and growth. At the same tlme it will contribute to the
overall regeneratlon of the community in Smethwick.
By creating a larger, more accessible space, the extended centre will become a vibrant hub at the
heart of the community, offering a safe and inclusive environment. Tre overall vision is to enrich the
quality of life for Smethwick residents, strengthen communty connectlons, and provide a platfonn for
personal development and collective growth.

Smethwick Asra Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directo￿8 Report> (conunuedj
Year ended 31 PAarch 2025
Plans for future p•rfods (eononuedj
Mark•tlng
As part of our marketing plan, we will produce client video testimonials for use on our website to
demonstrate the real opinions of the people we seNe.
Alongside the use of our website and S[￿la1 media pages, we will undertake email marf(etlng and
social media marketing to ensure we reach more peop￿ to encourage and facilitate greater access to
the services we provide. ASRA will not overwhelm its users with marketing but will create email
campaigns which are launched carefully and sensitively. will target relevant client segments so
that the designed content is suitsble for users and delivers the right rrftssage. ASRA wlll also help In
building PR and building a channel of communication.
The emalls will contain the website link, newsletters, infonnation-based conten( and service details.
An email list will allow ASRA to delNer updates arKI content to the customer base and create more
awareness for the company.
StructUrn¥ gov•mance and managomMt
We are a charltable company limited ty guarantee, Incorporated on 5th October 1987 and reglstered
as a charity on 11th December 1987. The company was estsblished under a Memorandum of
Association which sets out the objects and powers of the charitable company and is govemed under
Its Articles of Association. In the event of the company being wound up members are requlred lo
contsibute an amount not exceeding £1.
Our govemance structure is an integral part of the way we delNer our obligations and strategy,
supporting effective decision making. There is a depth of experience amongst members who are
responsible for Asra's strategic direction and sustainabilty. We are dedicated to a h￿h standard of
governance and follow best practice for guidance.
There are currently four board members fonnlng a good cross-section of ¢ommunty representatlon.
Generally all members are active in the communty and are professional working people. Their
backgrounds cover business and educatlon. local govemmenc constructs'on, and community and care
development fields.
The current trustees are shown on page 7. Mr A Singh was re4ppointed to the board on 20 January
2025 and Mr IJ Mamaha resigned from the board on 3 March 2025.
The following trustees retire but will stand for re-appolntment at the forthcoming AGM:
Mrs Sangeeta Mehra-currenty chair of trustees
Mr Mohammed Salim-currently Tr&7surer
For th8 purposes of cMipany law the trustees are the directors of the Company. They give their time
voluntarily and receive no remuneration or beneffts from the company in their role as trustees.
8oard meetings are hekd quartety or more frequenty when necessary and the board is responsible for
the strategic direction and policy ol the charity.

Smethwick Asra Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {conllnu
Year ended 31 March 2025
Stru¢ture• governance and management (condnuedj
A scheme of delegation is in place and day to day responslbillty for the provision of the services rests
with the Projects Director. The Projects Director is responslble for ensuring that the charity delivers the
seNices specified and that the key performance indicators are
The Gharity has created two new posts:
Dewty Director Strategic Planning and Buslness, and
Deputy Director Operational Servlces
The Deputy Director Operational Services is responsible for the operation of care services, Local
Authority contract compllance, maintenance of Care Quality Standards, management of the staff team
and also ensuring that the team continue to develop their skills and working practices in ¢xder to
deliver high quality services.
The board of trustees has the responsibility for ensuring that the organisation has in place an
appropriate system of control, financial and otherwise to provide ￿asOnable assurance that the charity
is operating efficiently and effectively; its assets are safeguarded against unauthorised use or
disposition; that proper records are maintained and financial infonnation used within the charity for
publication is reliable; and the charity complies with relevant laws and regulations.
It is the role of the Treasurer to examine the effectiveness of the systems of Internal financial control
on behalf of the board so that any signfficant findings or identified risks can be acted upon.
Systems of financial control are designed to provide reasonable, but not absolute assurance against
material mis-statement or loss. The current business plan includes:
An annual budget for approval by the board.
Regular consideration by the board of actual results compared wSth budgets and forecasts.
Delegation of authority to spend within dearly defined limits.
Identificatlon and management of financial risks by the board and line management.
As the charty grows additional internal controls will be introduced to support Ihe current structure.
Executive management
Day to day management is delegated to the senior management team which consists of
J Parvez (Executive Director)
V Breakwell (Deputy Director Strategy and Business Planning)
J Harrison (Deputy Director Operational Services)
S Kaur (Care Manager)
T Kundi {Registered Care Manager)-Ms Kundi resigned her position after the year-end and her
role is Currently taken by S Mahmood (acting Care Manager).

Smethwick Asra Limited
Company Llm6tsd by Guarantee
Trustses. Annual Report (IncorporatSng the Directorfs Report) {rnndnuedJ
Year ended 31 March 2025
Reference and admlnistrative details
Regl8tered charlty name
Smethwick Asra LiThited
Charlty r•glstratlon number
519620
Company reg18tratlon number 2173760
Prlnclpal offlc• and reglsterod ASRA Health and Social Care Centre
office
Fenton Street
Smethw
West Midlands
B66 1HR
The tNstee8
Mrs S Mehra£halr
Mr A Singh
Mr l Marwaha-secretary
Mr M Salim-Treasurer
Mr S Singh
(Appointed 20 January 2025)
(Retired 3 March 2025)
Audltorn
Malcolm Wllcox & Co
Chartered Certified Accountants
Hagley House
93 Hagley Road
Birmingham
816 8LA
Bank•r8
Lloyds Bank plc
Trustees. rnspon8lbllltl•8 8tatement
The trustees, who are 81so directors for the purposes of company law, are responsible for preparlng
the trustees, report and the financial staterrthts in accordance with applicable law and United
Klngdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice>.
Company law requires the charity trustees to prepare financlal statements for each year which give
true and fair view of the state of affairs of the charitable company and the irujming resources and
application of resources, including the income and expenditijre, for that period.

Smethwick Asra Limited
Company Limitsd by Guarantee
Trusteo8' Annual Report (Incorporating the Director's Report) {conUnuedJ
Year ended 31 March 2025
In preparing these financial statements, the trustees are required to:
select suitable accounting pollcies and then apply them conslstently;
observe the methods and principles In the applicable Charities SORP;
make Judgments and accounting estlmates that ara reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any materlal
departures disclosed and explained in the financial statements;
prepare the financlal statements on the going concern basis unless It Is Inappropriate to presume
that the charity wlll contlnue In busln8SS.
The trustees are responsible for keeplng adequate accountSng records that are sufflcient to show and
explaSn the charity's transactions and disclose wlth reasonable accuracy at any tlme the financlal
position of the charity and enable them to ensure that the financial statements comply wlth the
Companies Act 2006. They are also responslble for safeguarding the assets of the charity and hence
for taking ￿asOnable steps for the preventlon and detectlon of fraud and other Irregularities.
The accounts have been prepared in accordance wlth the accountlng policies set out In note 1 to the
accounts and comply with the Charlty's Memorandum & Articles of Assoclatlon, the Companles Act
2006 and the provlslon8 of the Statement of Recommended Practice (SORP), applicable to Charltles
preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) published in October 2019.
The company quallfies as a small company under Section 383 of the Companles Act 2006.
Audltor
Each of th8 persons who Is a trustee at the date of approval of thls report confimis that:
so far as they are aware, there18 no relevant audit Information of whlch the charity's audltor is
unaware; and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audlt Infomiatlon and to establish that the charity's audltor Is aware of that
information.
The auditor is deemed to have been re-appointed In accordance with sectlon 487 of the Companles
Act 2006.

Smethwick Asra Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (conllnued)
Year ended 31 March 2025
The trustees, annual report and the strategic report were approved on 17 July 2025 and signed on
behalf of the board of trustees by..
SMEH
(MRS)
Chair

Smethwick Asra Limlted
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Smethwick Asra Llmited
Year ended 31 March 2025
Oplnlon
We have audlted the financial statements of Srnet￿k Asra Limited (the 'charitable company.) for the
year ended 31 March 2025 which comprise the ststement of financial activities (induding income arKI
expenditure account), statement of financial position, statement of cash flows and the related notes,
including a summary of significant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
In¢luding FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdorn Generalty Accepted Accounting Practice).
In our oplnion the financlal statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and
of ts incoming resources and application of resources, including its income and expenditure, for
the year then ended;
have been properfy prepared in accordance with United Klngdom Generally Accepted
Accounting Practice;
have been prepared In accordance wlth the reqUIre￿nts of the Companies Act 2006.
Ba8ls for oplnlon
We conducted our audit in accordance with International Standards on Audrting (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the audltorfs
responsibilities for the audtt of the financial statements section of our report. We are independent of
the charitable company 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
evidence we have obtained is sufficient and approprrate to provide a basis for our opinlon.
Conclu8lon8 relatlng to golng concern
In auditing the firkqnclal statements, we have concluded that the trustees. use of the going concern
bas18 of accountlng In the preparation of Ihe financial statements Is appropriate.
Based on the work we have perfomwd, we have not identified any material uncertainties relating to
events or conditions tha( Individually or collectNety. may cast significant doubt on the charity's abillty
to continue as a going concem for a period of at least twelve months from when the financl
statsments are authorised for issue.
Our responsibilities and the responsibilities of the trustees wrth respect to going concem are described
in the relevant sections of this repo
10-

Smethwick Asra Limited
Company Limitsd by Guarantee
IndependentAuditorfs Report to the Members of Smethwick Asra Lirnited
{condnued)
Year endad 31 March 2025
Other Informatlon
The other information comprises the information included in the annual report, other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other Information.
Our opinion on the financial statements does not cover the other information and, except to the extent
oth8pwlse explicitly ststed in our report, we do not express any form of assurance conclusion thereon.
In connection wlth our audSt of the financial ststements, our responslblllty Is to read the other
Information and, In doing so, consider whether the other information is materially Inconsistent with the
financlal statements or our knowledge obtained Sn the audit or othe￿Ise appears to be materially
misstated. If we ￿entIfy such materlal inconsistencies or apparent materlal mlsstatements, we are
required to determine whether there is a material misstatement in the financlal statements or a
material mlsslatement of the other infomiation. If, based on the wod( we have performed, we conclude
that there Is a material mlsstatement of this other InformatSon, we are requlred to report that fact.
We have nothlng to report In this regard.
Oplnlon8 on other matter8 pr•8crlbed by the Compan1•8 Aet 2006
In our oplnlon, based on the work undertaken In the course of the audit:
the Information glven in the trustees, report for the financial year for whlch the financlal
ststements are prepared Is consistent with the financlal 8tatements; and
the trustees, report has been prepared In accordance with applicable legal requirement8.
Mattern on whl¢h we are requlred to report by excepllon
In tho light of the knowledge and understandlng of the charitable company and Its environment
obtsined In the course of the audlt, we have not identified materlal mlsstatements In the truste8S'
report.
We have nothlng to report In respect of the following matters In relation to whlch the Companles Act
2006 requires us to report to you If, in our opinion:
adequate accounting records have not been kept, or relurns adequate for our audlt have not
been received from branches not visited by us; or
the financlal statements are not in agreement with the accountlng records and returns; or
certain dlsclosures of trustees, remuneration specified by law are not made; or
we have not received all the informatlon and explanations we require for our audlt.
11

Smethwick Asra Limited
Company Llmited by Guarantse
Independent Auditorfs Report to the Members of Smethwick Asra Llmited
(¢¢)nNnued)
Year ended 31 March 2025
Responslbllltles of trustees
As explained more fully in the trustee5' responsibilities statement. the trustees (who are also the
directors for the purposes of company law) 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 financlal statements that are free
from materlal mlsstatement. whether due to fraud or error.
In preparing the financial statements, the trustees are responslble for assessing the charitsble
company's ability to continue as a going concern, disclosing. as applicable, matters related to going
concern and using the going concem basis of accounting unless the trustees either intend to liquidate
the charltable company or to cease operations, or have no reallstic altemative but to do so.
Audltorfs responslbllities for the audlt of the flnancial statsments
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that
includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individualty or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial ststements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We deslgn
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detectlng
irregularities, including fraud is detailed below:
The audit process includes an assessment of the entity's risk environment, through enquiry of and
discussion with management and those charged with govemance, including an assessment of any key
laws and regulations with which the charitable company must comply in the ordlnary course of its
operations.
Additionally, the overall risks of irregular transactions occurring are assessed following our
observations and confirmation of the design and implementalion of managemenfs controls. Whilst we
are mindful of these risks. our audit focus is geared towards the risk of materlal misstatement in the
financial ststements as a whole.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
induding those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements as we wlll be less likely to become aware
of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than
error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
12-

Smethwick Asra Limited
Company Limited by Guarantee
Independent AUdit0￿S Report to the Members of Smethwick Asra Limited
(contlnued)
Year ended 31 March 2025
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.or
.uklauditorslaudit-assurancelauditors-
responsibilities-for-the-audit. This description forms part of our auditorfs report
Malcolm HJ Willcox FCCA
Senior Statutory Auditor
Malcolm Willcox & Co
Chartered Certified Accountants & Registered Auditors
Hagley House
93 Hagley Road
Birmingham
816 8LA
18 July 2025
13-

Smethwick Asra Limited
Company Limited by Guarantee
Statement of Financial Activities
(Includlng income and expenditure account)
Year ended 31 March 2025
2025
Unrestrlcted Restricted
funds
funds Total funds Total funds
2024
Note
Income and endowment8
Donations and legacies
Charitable activities
Other trading activitss
Investment income
496
1.369.855
19.623
6￿85
1,396￿69
2,498
1,097,715
7,310
1,749
1,109,272
1,369,855
19,623
6,885
1,396.859
Total Income
Expendlturo
Expenditure on charftable activities
Total oxpendlturn
9,10 1,320,818
1,320,818
1,400
1,400
1,322,218
1.322.218
1,004,613
1,004,613
Not Income and net movement In funds
76,041
(1,400)
74,641
104,659
Recon¢lllatlon of fund8
Total funds brought forward
Total fund8 carrl•d forwa
610,489
686.530
1,400
611.889
507,230
686,530
611,889
The statèment of flnancial activitles includes all galns and losses recognised In the year.
All income and expendlture deTive from continuing activities.
The notes on Pa￿ 17 to 24 form part of these finan¢lal statements.
14-

Smethwick Asra Limited
Company Llmited by Guarantse
Statement of Financial Position
31 March 2025
2025
2024
Flxed assets
Tangible fixed assets
16
342.294
329,572
Cuwent assets
Debtors
Cash at bank and in hand
17
190,183
291.127
128,176
228,188
481.310
356,364
Creditor6: amounts falllng duo wlthln one year
Not current assets
18
137.074
74,047
344.236
282.317
Total assets less current liabilities
686,530
686.530
611,889
611,889
Net a8s•ts
Funds of the charlty
Restricted funds
Unrestricted funds
1,400
610,489
611,889
686,530
686.530
Total charfty funds
These fmancial statements were approved by the board of trustees and authorised for issue on 17
July 2025, and are s￿ned on behalf of the board by:
EHRA (MRS)
M SALIM
Chair
Trustee
Tho note8 on pages 17 to 24 form part of these financlal statements.
15-

Smethwick Asra Limited
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operatlng activi￿•8
Net income
74.641
104,659
Adjustments for
Depreciation of tangible r￿ed assets
Profft on disposal of tangible fixed assets
Dividends. Interest and rents from investments
Interest payable and similar charges
Accrued expensesl{income)
16.948
(2,0821
(6,8851
873
16.326
14,942
(222)
{1,749}
1,838
(717)
Changes in."
Trade and other debtors
Trade and other creditors
(62,007)
46.701
40.152
{15.786)
143,117
Cash generated from operations
84￿16
Inte￿5t paid
Net cash from operating activities
1873)
83.642
(1,838)
141.279
Cash flows from Investlng activities
Dividends. interest and rents from investments
Purchase of tangible assets
Proceeds from sale of tsngible assets
Net cash used in investing activities
6,885
130,670)
3,082
120,703)
1,749
(20,480)
647
(18,084)
Net increase In cash and cash equlval•nts
Cash and cash equivalents at beglnnlng of year
Cash and Cash equivalents at end of year
62.939
228.188
291.127
123.195
104.993
228,188
The notss on page$ 17 to 24 fomi part of these flnancial statements.
16-

Smethwick Asra Limited
Company Llmlted by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General inforniatlon
The charity is a public benefft entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is ASRA Health and Social Care Centre. Fenton StreeL Smethwick, West
m￿landS, B66 1 HR.
I Statement of compllance
These financial staiements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in Ihe UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting stsndard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2￿6.
Accountlng policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concem
The￿ are no material uncertainties about the ch*iVs ability to continue.
Judgements and key sources of estsmatlon uncertalnty
The Pfeparation of the financial slatements requires rrranagement to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on exp￿ienCe and other factors, including expectats.ons
of future events that are believed to be reasonable under the circumsLqnces.
Significant judgements
In the opinion of the trustees there are no judgements (apart from those invofving estimations)
that management has made in the prcKess of applying the entity's accounting policies that have
a signfficant effect on the amounts recognised in the financial statements.
Key sources of estimation uncertainty
Accounting estimates and assumptions are made conceming the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
uncertainty that have a s￿n1ftant risk of causing a material adjustsnent to the carrying amounts
of assels and liabilities within the next financial year are as follows:
Thal the depreciation provided on the leasehold properties and other assets is neither
excessive or insufficient in relation to aclual impaimient suffered. The carrying values of the
assets are £342,294.
That the service debtors, having made albwances for disputes and bad debts a
recoverable at the stated carying value of £182,607.
17-

Smethwick Asra Limited
Company Limited by Guarantee
Notes to the Flnancial Statements (conllnued)
Year ended 31 March 2025
Accountlng pollcles (¢onllnu•d)
Fund accountlng
Unrestricted funds a￿ available for use at the discretion of the trustees to fvrther any of the
charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by
the donor or through the terms of an appeal and fall into one of Iwo sub-classes: restricted
income funds or endowment funds. There are currentty no restrlcted fijnds held.
Incomlng r•sources
Income
All income Is included in the statement of financial activlties when the charity is entftled to the
incorne, any performance related conditions attached have been met or are fully within the
control of the charity. the income is considered probab￿, and the amounl can be quantified with
reasonable accuracy. The follth¥ing specific policles are applied to partlcular categories of
income:
Donations and legacy income is received by way of donations, legacies, grants and gifts and
18 Included in full In the Statement of Financial Actsvrties when receivable.
Grants, where entitlement is not conditional on the delNery of a specific performance by the
charity, are recognlsed when the charity becomes unconditionally entitled to the grant.
Investment income, including income from propety letting and room-hire is included when
receivable.
Resou￿•$ expended
Expendlture
Expenditure is recognlsed on an accruals basls as a Ilabllity is incurred. Expenditure includes all
VAT as this cannot be recovered. and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and
legacies and the costs of trading for fundralsing purposes.
Charitable expenditure comprises those costs incurred by the charity in the delNery of its
activities and services for Its beneficiaries. It includes both costs that can be all¢xated directty
to such activities and those costs of an indlrect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the
charlty nor part of its expendlture on charitable activities.
All costs are allocated betrween the expenditure categories of the SOFA on a basis designed
to reflect the use of the resource. Costs relating to a particular actlvlty are allocated direct5y,
others are apportioned on an appropriate basis.
Tanglble a88•ts
Tangible assets are initialty recorded al cost and subsequenlty stated at cost less any
accumulated depreciation and Impalm￿nt losses.
-18-

Smethwick Asra Limited
Company Limited by Guarantee
Notes to the Financial Statements (conthued)
Year ended 31 March 2025
Accountlng policies (conthiue
Deprnclatlon
Depreciation is calculated so as to V•rite off the cost or valuation of an asse( less its residual
value, over the useful economic life of that asset as follows:
Long Leasehold
Furniture
Motor Vehicles
Office Equipment
Short Leasehold
Over the term of the lease-125 years
25°A straighl line
33°A straight line
25Vo straight line
Over the term of the lease
Impaimient of fixed assets
A review for indicators of impaimient is carried out at reporting date, with the recoverable
amount being estimated where such indicators exisL ￿￿ere the carrying value exceeds the
recoverable amounc the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
Flnancial instruments
A financial asset or a financial liability is recognised onty when the entity becomes a paty to the
contractual provisions of the instrument. Basic financial instruments are initially recognised at the
armunt receNable or payable including any ￿lated transaction costs. Current assets and current
liabilities a￿ subsequently measured at the cash or other consideration expected to be paid or
received and not discounted.
Defined contrlbullon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
Limited by guarantee
company is limited by guarantee. In the event of a winding up or dissolution of the company
memberfs liabilty is limited to £1 each. At 31 March 2025 there were 4 members.
Donatlons andlogacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
60
60
Other donatlons and lega¢ies
Sundry incoff
2.438
2,438
2,498
2.498
19-

Smethwick Asra Limited
Company Limited by Guarantse
Notes to the Financial Statements (conllnu
Year ended 31 March 2025
Charitable actlvftles
unreStr￿ted Total Funds Unrestrlcted Total Funds
Funds
2025
Funds
2024
Day and home care services
1.369,855
1.369.856
1,097,715
1,097,715
Othor tradlng actlvltl•s
Unrestricted Total Fund8 Unrestricted Total Funds
Funds
2025
Funds
2024
Letting and licensing
19.623
19.623
7,310
7,310
Invo8tm•nt Incomo
Unrestricted Total Fund• Unrestricted Total Funds
Funds
2025
Funds
2024
Income from cash Investments
6.885
6,886
1,749
1,749
Expendfturn on ¢harttabl• actlvftles by lund typo
Unrestricted
Funds
Restricted Totsl Funds
Funds
2026
Home and day care
Support costs
1,232,311
88,507
1,320,818
1,400
1,233,711
88,507
1,322,218
Unrestricted
Funds
Restrlcted Total Funds
Funds
2024
Home and day care
Support costs
933,077
71,536
1.004,613
933,077
71.536
1,004,613
10. Expendlture on charltable activftles by actlvlty ty
Activities
undertaken
directy
Support Total funds
2025
Total fund
2024
Home and day care
Governance costs
1,233,711
77,834
10,673
88,507
1,311,545
10,673
1,322,218
995,025
9,588
1,233,711
1,004,613

Smethwick Asra Limited
Company Llmited by Guarantee
Notes to the Financlal Statsments (eonthiuedj
Year ended 31 March 2025
11. Analys18 of 8UPPOrt costs
Care Costs Total 2025 Total 2024
Stsff costs
Finance costs
Governance costs
77,835
872
9,800
77,836
872
9,800
88,507
61,948
1,838
7,750
71,536
88.507
12. Net Income
Net Income Is stated after chargingl(credlting):
2026
2024
Depreclation of tanglble fixed assets
(Profit) on disposal of fixed assets
Operatlng lease rentsls
16,948
12.082)
64,042
14,942
(222>
64,492
13. Audttorn, remuneratlon
2028
2024
Fees payable for the audit of the financial statements
6.000
4,200
14. Staff costs
The total staff costs and employee benefits for the reportlng perlod are analysed as follows:
2026
2024
Wages and salaries
Soclal security costs
Employer contrlbutions to pension plans
863,133
64,596
25,412
933,141
663,917
39,265
10,740
713,922
The average head count of employees during the year vrds 55 {2024: 43). The average number
of full-time equivalent employees during the year Is analysed as follows:
2025
No.
2024
No.
Number of management staff
Number of administration and support
Number of care and ancillary staff
30
35
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
21

Smethwick Asra Limited
Company Limitsd by Guarantea
Notes to the Financlal Statements (condnuedj
Year ended 31 March 2025
14. Staff costs (condnuedj
Key Management Personnel
In the opinion of the twstees the key management personnel during the year were the Projects
Director and the Care Managers. Thelr total remuneration during the year was £107,365
consisting of £93,378 for short-term compensatlon and £13,987 for post-employment benefits.
Total compensation in 2024 was £105,477.
In addition. the tsvo deputy directors who were engaged on a self-employed basis, Y￿re paid
£17,218 during the year
15. Trustee remuneratlon and expenses
no remuneratlon or other benefits from employment with the charlty or a related entity were
received by the trustees.
16. Tanglble fixed assets
Long
leasehold Fixtures and
propaty
fittings
Short
leasehold
propety
Motor
vehlcle8 Equipment
Total
Cost
At 1 Apr 2024
Addltions
Dlsposals
At 31 Mar 2025
397,242
17.580
6,160
10,200
24,510
(2,800)
31,910
3,458
55,005
483,485
30,670
12,800)
511.356
397,242
23,740
3,458
55,005
Doprnclatlon
At 1 Apr 2024
Charge for the
year
Dlsposals
At 31 Mar 2025
85,806
5,116
5,800
3,408
53,783
163,913
3,178
4,348
8,200
(1,800)
12,200
1,222
16,948
(1,800)
169,061
88,984
9,464
3,408
55,005
Carrylng amount
At 31 Mar 2025
308,258
14.276
19,710
50
342.294
329,572
At 31 Mar 2024
311,436
12,464
4,400
50
1,222
17. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
182,607
124,102
2,500
1.574
7.576
190.183
128,176
-22-

Smethwick Asra Limited
Company Limited by Guarantee
Notes to the Financlal Statements (conthiuedj
Year ended 31 March 2025
18. Credltors: amounts lalllng due wlthln one year
2025
2024
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
(1051
20,526
29,248
87,405
137,074
2,188
4,200
8,842
58,817
74,047
19. P•nslon8 and other post retlrement beneflts
Deflnod contrlbutlon plans
The amount recognlsed in income or expendlture as an expense In relatlon to defined
contributlon plans was £25,412 (2024: £10,740).
20. Analys18 of charltable funds
Unro8trfcted funds
At
1 April 2024
At 31 March
2025
Income Expenditure
General funds
610,489
1,396,859 (1,320,818)
686,630
At
1 April 2023
At 31 March
2024
Income Expenditure
General funds
505,830
1,109,272 (1,004,613)
610,489
Re8trlcted fund8
At
1 Awil 2024
At 31 March
2025
Income Expendlture
Centre Entertainment
1,400
(1,400)
At
1 April 2023
At 31 March
2024
Income Expenditure
Centre Entertalnment
1,400
1,400
-23-

Smethwick Asra Limited
Company Limited by Guarantee
Notes to the Financial Statements (condnued)
Year ended 31 March 2025
21. Analys18 of net assets betwaen funds
Unrestricted Restricted Total Funds
Funds
Funds
2025
Tanglble fixed assets
Current assets
Creditors less than 1 year
Not assets
342.294
481,310
(137,074)
686,530
342,294
481,310
1137,074)
686,530
Unrestricted Restricted Total Funds
Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net auets
329,572
354,964
(74,047)
610,489
329,572
356,364
(74,047)
611,889
1,400
1,400
22. Analys18 of changes In not debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and In hand
228,188
62,939
291.127
23. Op•ratlng lea80 commltments
The total future rninimum lease payments under r￿n-canCelIabI8 operating leases are as follows:
2026
2024
Not later than 1 year
Later than S year8
12,500
1,421.000
1A06.500
1,406.500
1,433,500
24. Relatsd partles
None of the dlrectors, who are also the charitys trustees, receNed any remunerauon or
reimbursement of expenses during the year.
During the year. a debt due from Mrs S Mehra, chair of the trustees, relalAng to room hire from
previous year was paid in full.