**BURWELL & DISTRICT DAY CENTRE**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **BURWELL & DISTRICT DAY CENTRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Hazel Williams MBE (Chair) Paul Webb (Parish Council Member) Liz Swift (Parish Council Member) Sue Evans MBE James Hammond (Vice Chair) Karen King (Appointed 8 May 2025) Mary Hammond (Treasurer) (Appointed 17 March 2025) **Senior management** Elly A Catling Day Centre Manager **Charity registration** England and Wales 1003439
**Independent examiner**
Hardcastle Burton (Newmarket) Limited 3B Rosemary House South Lanwades Business Park Kentford Newmarket Suffolk CB8 7PN
## **BURWELL & DISTRICT DAY CENTRE**
## **CONTENTS**
||**Page**|
|---|---|
|Letter and Report from our Chair|1 - 2|
|Trustees' report|3 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 15|
## **BURWELL & DISTRICT DAY CENTRE**
## **LETTER AND REPORT FROM OUR CHAIR**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
As I reflected in last year’s report, 2024 represented a turning point for Burwell & District Day Centre. Following a period of financial challenge and organisational change, the charity entered 2025 from a position of greater stability, stronger governance and clearer strategic direction. I am pleased to report that further progress has been made during the year.
The Day Centre continues to provide an essential service to older people throughout Burwell and the surrounding villages, many of whom experience loneliness, social isolation, reduced mobility or the loss of regular social contact. For many of our members, the Day Centre is far more than simply a place to attend activities or enjoy a freshly prepared meal. It remains a vital source of companionship, friendship, support and wellbeing.
## **Financial Performance**
The Trustees are encouraged by the continued improvement in the charity’s financial position during 2025. Although the Statement of Financial Activities records a deficit of £10,114 for the year, this represents a significant improvement on the deficit of £16,681 reported in 2024 and a substantial reduction from the exceptional deficit of £50,382 reported in 2023.
Total income increased significantly during the year, rising to £165,131. This improvement was supported by increased donations, successful grant applications and restricted funding received towards the purchase of new supportive exercise and dining room chairs, helping us improve comfort, accessibility and participation for our members.
The charity also realised £8,200 from the sale of its minibus. While the vehicle had previously provided a useful transport service, increasing maintenance costs, servicing requirements and the continuing shortage of volunteer drivers holding the necessary licence category made its operation increasingly difficult to justify. The Trustees therefore took the decision to dispose of the vehicle and redirect resources towards the charity’s core activities.
## **Managing Rising Costs**
Like many charities and community organisations across the country, we continue to face significant inflationary pressures. During 2025 we experienced substantial increases in several key areas of expenditure, including food costs, utilities, repairs and maintenance, and cleaning services. Particularly notable were increased heating and lighting costs, higher food expenditure associated with meal provision, and a significant increase in cleaning costs following the decision to enhance our cleaning schedule in order to meet evolving health and safety expectations and maintain the highest standards for our members and visitors.
In addition, statutory wage increases and the engagement of experienced professional support in finance and human resources contributed to higher operating costs. However, these investments have strengthened the charity’s administration, governance and financial oversight and are viewed by the Trustees as important foundations for long-term sustainability.
## **Strengthening Leadership and Governance**
One of the charity’s greatest strengths continues to be the experience and commitment of its volunteers, trustees and staff. During 2025 we benefited from the continued involvement of individuals with extensive backgrounds in business, management, finance and charity leadership.
Particular progress has been made in strengthening the charity’s financial oversight and administrative systems. The Trustees are especially grateful for the contribution made by Treasurer Mary Hammond, whose extensive financial experience has helped support the continuing development of the charity’s accounting processes, reporting systems and financial controls. Together with the wider leadership team, this work has provided greater transparency, stronger governance and increased confidence in the charity’s financial management.
Theresa Froment, an experienced freelance administrator with finance and human resources expertise, now supports the day-to-day administrative and operational functions of the Day Centre, enabling our Acting Chief Executive Officer to focus on strategic development, fundraising and future planning. Collectively, these arrangements have strengthened organisational resilience and positioned the charity well for future growth.
- 1 -
## **BURWELL & DISTRICT DAY CENTRE**
## **LETTER AND REPORT FROM OUR CHAIR (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Community Engagement and Future Development**
Our Monday Community Café continues to provide a welcoming environment for local residents while generating valuable additional income for the charity. Encouraged by its success, the Trustees are exploring opportunities to develop further food-related initiatives and services for the wider community during the coming year.
Demand for the Day Centre’s services continues to grow. Requests from neighbouring villages and surrounding communities have increased, particularly in relation to transport and accessibility. While this demonstrates the importance of the service we provide, it also highlights one of the most significant challenges facing the charity: volunteer recruitment. Like many charities throughout the United Kingdom, we continue to experience difficulties recruiting sufficient volunteers to meet increasing demand. The Trustees recognise that changing lifestyles, family commitments and an ageing volunteer base have made recruitment more challenging than in previous years. Nevertheless, volunteer support remains the lifeblood of the organisation, and we will continue to promote volunteering opportunities through local advertising, community engagement and social media.
## **Looking Ahead**
The Trustees remain realistic about the challenges ahead. Rising costs, increasing demand and the ongoing need to recruit volunteers will continue to require careful management. However, the charity enters 2026 with improved financial stability, stronger governance arrangements and a clear commitment to sustainable growth. Most importantly, we remain focused on our core purpose: providing friendship, support, dignity and companionship to older people who may otherwise face loneliness and isolation.
On behalf of the Trustees, I would like to thank our staff, volunteers, supporters, donors, grant providers and members for their continued commitment to the Day Centre. Their generosity, dedication and encouragement make our work possible and ensures that Burwell & District Day Centre continues to play an important role at the heart of our community. I would also like to say a special ‘thank you’ to Friends of Burwell Day Centre for their unwavering support and relentless fundraising activities including quiz nights and other events, plus regular volunteering. You are stars!
.............................. Hazel Williams MBE **Chair**
18/06/2026 Date: .........................
- 2 -
## **BURWELL & DISTRICT DAY CENTRE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The Trustees confirm that the annual report and accounts comply with the requirements of the UK Accounting Standards, Charities Act 2011 and the Charities SORP 2005. The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
## **Objectives and activities**
The Day Centre’s objective is to provide facilities for the care, education and recreation of any person over 55 years of age or those with a disability. Priority is given to those residing in Burwell, Reach and Swaffham Prior.
The charity is governed by a written Constitution in which its objects are set out. Our aim is to provide the best possible facilities for people of various age groups, cultures and abilities, with a focus on our core group as defined in our constitution. Our achievements are reflected in our continued service provision, particularly for Older Age Social Inclusion, as defined by Cambridgeshire County Council’s funding agreement.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Day Centre should undertake.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
During 2025, the former employee who was Manager of the Day Centre and had been on long-term sick leave since December 2024 left the organisation.
At that time, a complete restructure of roles and responsibilities within management, finance and HR/compliance were undertaken. As covered in the Chair’s report, this has resulted in significantly improved efficiencies and effectiveness in both operational and strategic planning.
## **Financial review**
## _Risk Management_
The Day Centre carries out reviews of the major risks to which the charity is exposed. Where appropriate, policies have been established to mitigate the risks the charity faces. These policies are periodically reviewed to ensure they continue to meet the needs of the charity and compliant with all health and safety requirements.
## _Related Parties_
Burwell Parish Council holds the lease of the Day Centre site from Cambridgeshire County Council. The current lease has a further 7 years to run at a nominal rent.
## _Reserves policy_
It is the policy of the Day Centre that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Day Centre’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
- 3 -
## **BURWELL & DISTRICT DAY CENTRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## _Major risks_
The Day Centre carries out reviews of the major risks to which the charity is exposed. Where appropriate, policies have been established to mitigate the risks the charity faces. These policies are periodically reviewed to ensure they continue to meet the needs of the charity and compliant with all health and safety requirements.
## **Structure, governance and management**
The Burwell and District Day Centre Trust is a registered Charity number 1003439 and governed by its Constitution, as updated in July 2023.
The trustees who served during the year and up to the date of signature of the financial statements were: Hazel Williams MBE (Chair) Simon Rogers (Vice Chair) (Resigned 1 March 2025) James Perry (Parish Council Member) (Resigned 10 July 2025) Paul Webb (Parish Council Member) Liz Swift (Parish Council Member) Sue Evans MBE James Hammond (Vice Chair) Karen King (Appointed 8 May 2025) Robert Shephard (Appointed 8 May 2025 and resigned 11 December 2025) Mary Hammond (Treasurer) (Appointed 17 March 2025)
## _Recruitment and appointment of trustees_
The appointment of Trustees is governed by the Day Centre’s Constitution. This requires a majority of two Trustees to be nominated by the Parish Council and ten others to be selected for their skills and commitment to the management of the Day Centre.
The trustees' report was approved by the Board of Trustees.
.............................. Hazel Williams MBE **Chair**
Date: ..............................18/06/2026
- 4 -
## **BURWELL & DISTRICT DAY CENTRE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BURWELL & DISTRICT DAY CENTRE**
I report to the trustees on my examination of the financial statements of Burwell & District Day Centre (the Day Centre) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the trustees of the Day Centre you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the Day Centre’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the Day Centre as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair 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 understanding of the financial statements to be reached.
## **Hardcastle Burton (Newmarket) Limited**
3B Rosemary House South Lanwades Business Park Kentford Newmarket Suffolk CB8 7PN Date: ............................19/06/2026
- 5 -
## **BURWELL & DISTRICT DAY CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
38,779
44,619
Charitable activities
**3**
67,679
-
Activites for generating
funds
**4**
5,229
-
Investments
**5**
625
-
Other income
**6**
8,200
-
**Total income**
120,512
44,619
**Expenditure on:**
Charitable activities
**7**
137,393
39,369
**Total expenditure**
137,393
39,369
**Net income/(expenditure)**
(16,881)
5,250
Transfers between
funds
-
-
**Net movement in**
**funds**
**9**
(16,881)
5,250
**Reconciliation of funds:**
Fund balances at 1 January
2025
194,606
-
**Fund balances at 31**
**December 2025**
177,725
5,250|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
83,398
23,326
35,825
67,679
66,861
-
5,229
6,897
-
625
802
-
8,200
-
-
165,131
97,886
35,825
176,762
114,936
35,456
176,762
114,936
35,456
(11,631)
(17,050)
369
-
(2,857)
2,857
(11,631)
(19,907)
3,226
194,606
214,513
(3,226)
182,975
194,606
-|**Total**
**2024**
**£**
59,151
66,861
6,897
802
-
133,711
150,392
150,392
(16,681)
-
(16,681)
211,287
194,606|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
## **BURWELL & DISTRICT DAY CENTRE**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Stocks
**14**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
**Net current assets**
**Total assets less current liabilities**
**The funds of the Day Centre**
Restricted income funds
**17**
Unrestricted funds
**18**|**2025**
**£**
400
3,122
64,961
68,483
(24,466)|**£**
138,958
44,017
182,975
5,250
177,725
182,975|**2024**
**£**
400
5,784
72,722
78,906
(15,111)|**£**
130,811
63,795|
|---|---|---|---|---|
|||||194,606|
|||||-
194,606|
|||||194,606|
The financial statements were approved by the trustees on .........................18/06/2026
.............................. Hazel Williams MBE **Chair**
- 7 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Burwell & District Day Centre is an unincorporated registered charity.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the Day Centre's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Day Centre is a Public Benefit Entity as defined by FRS 102.
The Day Centre has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Day Centre. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the Day Centre has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Day Centre.
## **1.4 Income**
Income is recognised when the Day Centre is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Day Centre has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Day Centre has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% reducing balance Computers 25% reducing balance Motor vehicles 20% reducing balance Property Not depreciated Leasehold improvement 10% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the Day Centre reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Stocks**
Stocks are stated at the lower of cost and net realisable value.
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Day Centre’s contractual obligations expire or are discharged or cancelled.
- 9 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **2 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
36,892
1,000
Grants
-
43,619
Membership fees
1,887
-
38,779
44,619|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
37,892
21,784
369
43,619
-
35,456
1,887
1,542
-
83,398
23,326
35,825|**Total**
**2024**
**£**
22,153
35,456
1,542|
|---|---|---|
|||59,151|
## **3 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Day Centre**|||
|Meals|59,608|58,794|
|Bookings|7,603|8,059|
|Other income|468|8|
||67,679|66,861|
## **4 Income from activites for generating funds**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Fundraising events|3,851|4,794|
|Shop income|1,378|2,103|
|Other trading activities|5,229|6,897|
## **5 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|625|802|
- 10 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **6 Other income**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Net gain on disposal of tangible fixed assets|8,200|-|
|**7**|**Expenditure on charitable activities**|||
|||**Day Centre**|**Day Centre**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Depreciation and impairment|8,136|4,187|
||Food|23,738|20,498|
||Telephone|791|545|
||Repairs and renewals|9,130|5,988|
||Entertainment|6,862|8,262|
||Computer expenses|878|1,394|
||Payroll provider|2,776|2,108|
||Sundry expenses|3,284|1,510|
||Fuel for Minibus|-|288|
||Minibus insurance|821|1,319|
||Minibus repairs and service|-|1,801|
||Heat and light|12,758|6,883|
||Other Utilities|3,553|4,429|
||Cleaning|6,951|3,551|
||Food|1,000|-|
|||80,678|62,763|
||**Share of support and governance costs (see note 8)**|||
||Support|96,084|87,629|
|||176,762|150,392|
||**Analysis by fund**|||
||Unrestricted funds|137,393|114,936|
||Restricted funds|39,369|35,456|
|||176,762|150,392|
- 11 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **8 Support costs allocated to activities**
|**8**
**Support costs allocated to activities**|||
|---|---|---|
|Staff costs
Postage and stationery
Insurance
Bookkeeping
Governance costs
**Analysed between:**
Day Centre
**9**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets|**2025**
**£**
86,220
400
1,257
6,690
1,517
96,084
96,084
**2025**
**£**
1,517
8,136
(8,200)|**2024**
**£**
84,543
1,418
1,668
-
-|
|||87,629|
|||87,629|
|||**2024**
**£**
-
4,187
-|
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Day Centre during the year.
## **11 Employees**
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
||5|5|
|**Employment costs**|**2025**|**2024**|
||**£**|**£**|
|Wages and salaries|86,220|84,543|
There were no employees whose annual remuneration was more than £60,000.
## **12 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 12 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**13**
**Tangible fixed assets**
**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
At 1 January 2025
72,104
1,139
Additions
16,283
-
Disposals
-
-
At 31 December 2025
88,387
1,139
**Depreciation and**
**impairment**
At 1 January 2025
71,491
294
Depreciation charged in the
year
4,224
211
Eliminated in respect of
disposals
-
-
At 31 December 2025
75,715
505
**Carrying amount**
At 31 December 2025
12,672
634
At 31 December 2024
613
845
**14**
**Stocks**
Raw materials and consumables
**15**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**Motor**
**vehicles**
**£**
28,094
-
(28,094)
-
28,094
-
(28,094)
-
-
-|**Property**
**Leasehold**
**improvement**
**£**
**£**
5,845
175,373
-
-
-
-
5,845
175,373
-
51,865
-
3,701
-
-
-
55,566
5,845
119,807
5,845
123,508
**2025**
**£**
400
**2025**
**£**
1,511
1,611
3,122|**Total**
**£**
282,555
16,283
(28,094)
270,744
151,744
8,136
(28,094)
131,786
138,958
130,811
**2024**
**£**
400
**2024**
**£**
3,572
2,212
5,784|
|---|---|---|---|
- 13 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **16 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2025**
**£**
1,979
3,480
16,807
2,200
24,466|**2024**
**£**
2,029
3,949
8,450
683|
|||15,111|
## **17 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 January**|**Incoming**|**Resources**|**Transfers**|**At 31**|
|---|---|---|---|---|---|
||**2025**|**resources**|**expended**||**December**|
||||||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|CCC Grant fund|-|36,619|(36,619)|-|-|
|CCC - Supportive Exercise||||||
|Chairs|-|7,000|(1,750)|-|5,250|
|Reach Community|-|1,000|(1,000)|-|-|
||-|44,619|(39,369)|-|5,250|
|**Previous year:**|**At 1 January**|**Incoming**|**Resources**|**Transfers**|**At 31**|
||**2024**|**resources**|**expended**||**December**|
||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Minibus fund|(3,226)|369|-|2,857|-|
|CCC Grant fund|-|35,456|(35,456)|-|-|
||(3,226)|35,825|(35,456)|2,857|-|
- 14 -
## **BURWELL & DISTRICT DAY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **18 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General funds
**Previous year:**
**At 1**
General Fund|**January**
**2025**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 31**
**December**
**2025**
**£**
**£**
**£**
**£**
**£**
194,606
120,512
(137,393)
-
177,725
**January**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 31**
**December**
**2024**
**£**
**£**
**£**
**£**
**£**
214,513
97,886
(114,936)
(2,857)
194,606|
|---|---|
## **19 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 31 December 2025:**
Tangible assets
133,708
5,250
Current assets/(liabilities)
44,017
-
177,725
5,250
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 31 December 2024:**
Tangible assets
130,811
-
Current assets/(liabilities)
63,795
-
194,606
-|**Total**
**2025**
**£**
138,958
44,017|
|---|---|
||182,975|
||**Total**
**2024**
**£**
130,811
63,795|
||194,606|
## **20 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 15 -