Company registration number.. 2645285
ljwity rrysttation number. 1010742
Winchcombe Day Care Foundation
(A company limited by gwante¢)
rorth¢ Year F￿ded 31 M8trh 2023

Wln¢h¢ombe Day Care Foundation
Contents
Referenc¢ wnd Admini5¢rative DetaiLq
Tru5t¢es' Rwrt
2to4
Sts¢em¢ni of Trnstees, Responsibilities
A¢mvntints' Rep)rt
Statement of Fln#n¢i41 A¢tlvltl¢8
Balance Sheet
Notes to the Financial Sthtem¢ttts
9t0 16

WiDchcombe Day Care Foundation
Reference and Administrative Details
Trwtee¥
J G Onion5
M Allen {r¢sign¢d Isth Au8YSt 2022)
A B Thoma5
M Shott
R McDonau8h
R H#rto¢k
MEJPaish
C Barnes (appoinied 23td Ay8Wt 2022)
D Allen (appointed 23 August 2022)
N Constantin¢ (ap[￿inted 23rt August %)22)
Arity Rryi4trntloty Number
1010742
Complny Reglgtrxtion Nllmbtr
2645285
The charity is incOr￿Tated in En8knd and Wales
Reglstered Offfte
Langley Close
Wincheombe
Gloucestershire
GL54 5QN

Wlntbtombe Day Care Foundation
Trust¢a' Report
The tn￿te¢s, who we diT¢CtOTS for the purposes of u)mpany law, present the ann￿ report together with the
fittarteial sthtements of the cl)aritsbl¢ company for the year ended 31 Marth 2023.
Strnetur*J governanc¢ and mgii•gtTr¢iit
The FOund￿l0￿,S and Public Benefit
Th¢ Winchcombe Day Care FouNl*ion has continued ￿ mttt its original Put￿$¢ namely to provide relief for
thos¢ that are %)ciaIly-isol*tr￿ or livin8 with & condilion gjth as Dementia or Parkin50n'5, thai have bttn
refenrd either by the locaj medical or social servicex but mairtly by self-referrni. Numbers attendirt8 hthve
varied. Their 8v¢rag¢ is 85 yew5 Jnd ¥$ is usual * number have either passed away or mved to nursing
homes over the year.
The Foundation (on the advi¢e of their solici￿rS) has am¢Dded th¢ M¢morgndum of AS5￿181l0n ¢0 sliBhtly
widen the FA8in Objccts Clause th enthle more services to be offered if required.
Working Pra￿1¢eS and Staffin
The Centr¢ ¢Onf0m￿ to the wvirements of the Health I￿1 Safety Act we are happy to Tew1
thai there were no reportable accidents durin8 the year. Working pr*titts for the employees meet the stat￿ory
r4ulren￿nts of the day. Employtts auend courxs to kw th¢m up ty d*¢ with appropriate practices.
There has been a slow rewv¢ry from the Covid Period and 81th)ugh members. numbers have remained below
those prior ts Covid it is hop¢d they will increase in due cour5c. This has had an imw On the financial
Th¢ C¢ntre L5 open to residents IA Withmb¢ and the surOU￿1￿8 I￿a5 meet the Stats￿ for vknieh it
was fowthd.
Th¢ Manager of seven ye•rs left in July 2022 and has been repla¢¢d by ￿ ¢xp¢rienvd leader. th has rnany
years of ¢xperienee in the ¢•re industry including aduli aw8t10￿ t¢athiDg atHI l¢ading ¥tiviti¢5.
There have bttn some Changes in staff and new staff been 8iven the appropriate trdinin& On the Office
Administrator reiirin& the opportunity h¥$ b¢¢n tsken to overhaul the office procedures. wiÉh the itttroduction of
t￿hter controEs coverin8 eomput¢r sys*ms. GDPK saf¢guardin8 and rffj ca5b.
A n¢w ￿sitIon has been prnviding for mental 8w8renw on¢ Tn￿¢£ hjs b¢¢n train¢d for
this rol¢.
Last year it was reported that a fomKr member of stsff had brought a TribuThal we a8ain5t the foundatTron. This
is ￿ntinuing with a potential hearing in Au8llSt 2023. The Foundation is defending th¢ case on 1¢8013dvi¢¢.
As ai the 31￿ March 2023 the Found8tion ¢mployed five stsff Including the Manager.
Th¢ Mana8emcnt Committee
The Management Committ¢e (bein8 a sub cornmittee of the Truskes) eODtirtued to pmvide vtral support for
the staff ond m¢mb¢rs I would particularly like to thank it'5 Cha]rn￿. Mr Geoff Onions for all his prnai¢al
help on 3 wÉde ran8e of i55ue5. Our trca5urcr Mi¢h•el Pai5h h8s also provided excellent support for all financial
issues 8tNI ha5 been instrurnental in Pro￿￿1￿8 wlar I￿1¢C pfyrucui8rly with regard to In￿Me l¢vel&
m¢mb¢rship chan8C5 and inyeskneni policy.
Pw2

Winchcombe Day Care Foundation
Trustees, Report
Durin8 the year ihe Committe¢ r¢vi¢w¢d and am¢[￿ed ¢he Contrats of cmpioyrncnt havin8 tsken ￿VIce
from the Fourtdation's Soli¢ilors.
Agreement has been reached to hand over th¢ Dan¢e wlth Parkinson's pllrt of the business to a m¢mber of staff
who h)$ operhted it from inception. This will take effect from th¢ 1st July 2023.
Objeetlves and a¢tlvltl¢i
Objertf tind t71ms
The C¢nty¢
Members h3v¢ ¢njoyed a rAn8e of aciiviii¢s within the Cenire $0 fwr as the staff hve been able to provide Iliem.
These have included r¢gul¥r phy5ic81 thd mentally stimulatin8 Activities including arts and uafts, reading and
discuSSLon 8roup$.
There has been Ott¢ OUIIII8 for a Christmas Dinner.
It is nokd that the lack of mobility of some members is a problem when arranging outside a¢tivitl¢s.
Tronsport
The Trustees Iiiving reviewed their policy during the last Ilnantiol y¢or. all tr8nsp)rt Is now provlded by ihe
members ind their families Ind by outside agencie5 contracled by ihe m¢mb¢rs.
A¢hlevements and perform4n¢¢
The C¢nlre has continued to offer it's services while r￿0V¢r1D8 from difficult times. The numbers of members
attending ¢￿h day ha$ vArled but has been from ¢itht to Jlxthen ea¢h diy.
It is noted IhJ¢ mor¢ members suffer from some sort of d¢m¢ntii.
Subj¢¢t ¢0 tho% matters ihe Centre perforrned well and in¢¢nd5 to build on ¢h¢ curreni base durin8 the next
year.
The Centre 1$ enjoyin8 A good r¢putption wiihin Win¢hcombe and the surroundin8 area5.
FlnAthelg1 revlew
The net incoming resources for the year amount¢d ¢0 £92,608 (2022- £98,942). The year ended with a deficit of
£87,325. this iThcluded a d￿rease for th¢ v8lu¢ of investments Imoutttin8to £1 1.797. Th6 b￿art¢¢ of ￿ndS at the
ertd of the year WAS £538,633.
(At 31 Ma￿h 2022- £625,958).
During the year th¢ TTU$t¢e$ hive been able to carry oui improvem¢n15 to th¢ pmperty it a ¢os¢ of £5.818.
Tlie totsl Cost of WA&es and pension payinents was £101.244 (2022- £72,596).
Page 3

Winchcombe Day Care Foundation
Trustees, Report
Pollcy raerva
Res¢rves Poli¢y
The COU￿1[ members have ¢ontinued iheir policy of maintaininB r¢serv¢s IKIt ￿MmItted or invested in tangible
assets of twice our aTrnuwl runnin8 cost& Inevitably risitt8 costs have pui some pressure upon this ￿11¢Y but
lic donations. ¢haritsble #rtd fund raising hve helped to Alleviate this problem.
Invesimrfpolley ttndobjedlva
Inv¢stm¢nt Policy
The Council mernber5 hav¢ ￿nsIdered the th0￿ appropriate ￿l1¢Y for investin8 the Foundation's fvnds and
ha￿ found that specialised Unit TnJ5ts. d¢si8n¢d for th¢ ¢hority g¢thr. rn¢et th¢ir wuirements iQ 8¢lltrlte both
income And gyowth.
Rijk review
The Management Committee a risk review policy, which in summary is as follows: Working prnctiC￿ m¢e¢
the statuiory requirements for the seekn w* ￿e enRaged in •nd there hav¢ been ￿ ryrt&ble ￿Idents in the
put year. The financial resources c*nnot be used wiily)ui the express auihority of two Council m¢mb¢rJ.
Invesiments are in the hnd5 of fully re¢o8nis¢d fin￿￿14] comp￿1¢% w￿rkIng in the charity sector. A¢¢oun¢in8
4rran8ements are in line with ¢urT¢ni 8tyJd *vrkin8 pr*ciices.
STh•ll rompatslu provlslon st*t¢mThl
Thi$ r¢p)rt has b¢M wepared in a¢￿[darKe with the s￿￿1 ¢omp•nieJ re8ime under Companie5 Act 2006.
Pw4

Win¢h¢omb¢ Care Foundation
Statement of Tn￿te¢s, Rapothsibilitl
The tnLStees (wkn art also the dirt¢rors ofwinthcombe Day Care FoUnd￿50Th for the purpoxs ofcompany law)
8r¢ TespoDsÉble for prepring the trustees. the financial stsrements in Accordance wilh ihe United
Kingdom Accountin8 St*ndtrds (Uni*d KiTh8dom Gen¢rAlly Ac¢eOed Accowrting Practice) aod applicable IAW
8Dd resulations.
Company law requirw th¢ tru5t¢es to prtptre fittknei￿ sthtements for each fimncial year. Under c4)mp￿Y law
the trusiees must not approv¢ the fLnan¢ial stht¢ments unless they Ire satisfied that they give a true flir view
of th¢ sta* of affairs of the charithle company and of its In￿ming r¢sour¢ts atKI application of resourtes,
in¢ludiD8 its ineorne expendilure. for peviod. In preparin8 these fthancial StAtemen￿ the truslees are
required ￿.
seleet suitable a¢couniinB &K>ll¢i￿ •pply them con5iStentiy>
ob5er¥¢ ihe methods and principles in the Chari¢i¢s SORP:
mthe j￿jg¢m¢Ats And ¢S¢i￿leS that ue retsonable Pn￿ett￿
st•t¢ whdher applicable UK Acco￿ting StsndArd5 h•v¢ be￿ followed. subjK¢ to mat¢rial d¢p•rtur¢$
di5¢105ed Ind explained in the fin￿¢19] Stateme￿ aThl
prepare the fin#neial statements on going concern ba515 unlBss 1¢ 15 in•pwopr1￿e to pNum¢ ihlt Il
¢hAritabl¢ company will continue in business.
The tn￿1¢¢5 are responsible for keepin8 Adequate Kcounting r¢cord$ that ¥r¢ suffi¢i¢nt 10 show 4nd ¢xpl•in the
charithble wmpany's tron5actions and disclose with reasonable accurncy ai any time the finan¢ial position of th¢
Charitable ¢ompAny and enable them to ensurt the financial ststements comply with the Compani¢s A¢t
21)06. They are al30 r¢sponsibl¢ for ￿￿&￿arding ihe ¥sets of the chwithbl¢ company ArLd hence for ¢akin8
sonable sieps for th¢ pr¢v¢n¢ion and detection of haud and other irre8ularilie&
A B TIK*m
Tn￿le¢

Chartered Accountants, Report to tliL. TrusteLS on the PrcpAration of the Unaudited
Statutory Accounts of
Wij)clicoJnb¢ Day Cal'e Foundation
for the Year F4nd¢d 31 March 2023
In order io assist you to fiilfil >'oiir duties under Ilie Cornp4illi¢S Act 2006. we Iiave prepaTcd for your approval
Ihc a¢ioiiiits ol'wiiiclicoinbc Da), Care I--outidaliuii foi. tlic ye4lr ciidcd 31 MarLh 2023 (15 sel out oli pages 7 to 16
As R pracli5iiig In¢iiib¢r firni of Ilie Iiisiiiuie ofciiarlered AcLOUTiiaiits in Lii&ilaiid and Ivales IIC.4EWI. we are
subject to 115 Ctliical und oiher proflssionitl r¥'4iiir¥rnents ivhich arL dLiiailed dr
hiip'.Ilwivw.icoew.conVenliiiLiiib¢Tslre&>u11¢ iions-siandards-aiid-u)IiidgL II¢C
Tlii8 rcport IS Illiide solely lo Ilic Board of Direcloi'5 of WiiiLhLI)iiibc Day c.are FoundaliL)ii, as a body, iii
acLordaiice i¥iili Ili¥ i¢riiis of our eiig, &)eineiit lellL'r. Our wurk li%lS beeii UTidcrlakeii solcly lo prepare for yoiir
approval tlic accouiils of Wiiicli¢Jiiib¥ Day Car¢ Fouiidalioii aiid siaie 11105e IILrs Ilial ive liave agreed 10 siale
lo Ilie tjoard of Dir¢¢iors of IVin¥h¢ombe D¢iy Car¢ Foiind421ioii, as a body, in Ihi5 report iii accordan¢¢ iyiih
ICALIV T¢chni¢Jl Release 07116 AAI.. .1 o ilic liillcsl c¥lLiil perinillcd by luw. Ivv do not nccepl or RSSilmL
re51)onsibilily lu iinyone oilicr il)¢in Wiii¢h¢oiiibL D2L y C?Lrc l.-oiin(ILIIioii L?iid ils Bo￿lI.d of Dircclors as a bod), for
oiir work or for iliis r¥pon.
wini1iionib¢ D42y C re l--oiiii(117lion. Yoii consider iliai Wiiiclicoiiibc Day CiirL fouiidnlioii is cxernpl fr(>rn Ili
iiifoi'iiilllioii niid Ckplnnaiioiis you Iiave giv¢ii 10 us aiid WL do iioi, ili¢r¢for¢. ¢xpr¢ss uny opiiiion oil Ili¢
Arubus Chartered Accouiitai)Is
Dale..
Pagc 6

Win¢h¢omb¢ Day Care Foundatlon
Statement of Financial A¢tivities for the Year Ended 31 Mar¢h 2023
n¢ludiDg Income and Expenditure Account and Statement of Total R¢eognl8ed Galns
and Losses)
TotAI
2023
TotAI
2022
Unrestrieted
Re5trl¢ted
Note
In￿rne #nd Endowments from:
Donations and le8acie5
Charitable activities
Investment incom¢
5,539
69,714
10.000
15.539
69.714
14,425
77,527
Total income
Expendliurt on:
Chari18bl¢ activiil¢$
168 136
168 136
155471
Tothl expendi¢ure
Gain5110Js¢s on investment
&sse¢s
(168,136)
(168.136)
(155,471)
N¢1 (expenditureyinwrne
Transfers between funds
(97,325)
6.804
10,000
<6.8041
(87,325)
(13,123)
Other recoir41sed gAlni 4Dd
INgeg
other 8ainslloss¢s
Net movetheni in funds
15
(90.521>
3,196
(87,3251
(13.108)
Reconclllatlon of fundi
Tolal fvndj brou8hi forwftrd
Tothl fvnd$ carried fonvard
619297
625 958
639 066
13
528 776
538 633
All of the ¢hority'S ictivities derive from continuin8 operation$ dyrirt8 the above two periods.
Th¢ fvnds breakdown for 2022 li $hown ift note 13.
The T￿leS on pages 9 kn 16 fonn an int¢Bral part of these financial statements.
Pag¢ 7

Wineheombe Day Care Foundation
(Registration number: 2645285)
Balance Sheet at 31 March 2023
2023
21J22
Not¢
Flxed issets
Tangible s$5¢ts
Investments
166.973
360 557
527 530
171.579
430 000
601 $79
Currtht 8tséts
Lkbtors
Cash at bank and in hlnd
10
4,614
2.242
21,605
31,303
Credlton: Amounts fAlllng due wlthln one y•ar
Net euTr4nt ￿5¢19
12
N¢¢ 88sets
538 633
625 958
Furtdi of the tharlty:
Rejtrlctod Income
Resiricted funds
9.857
6,661
Unru¢rl¢¢ed In¢om¢ fvnd?
Unresrricted fvnds
528 776
619297
Totsl tknnds
13
538 633
625 958
Fot the fittincial year ending 31 MHTch 2023 the ¢harity ¢nli¢l¢d to ¢xernption from audii ui)der gection 477
of Iht Companies Act 2006 relating tts $mAII ¢ompani¢$,
Directors. resportsibilities:
The members have not r¢qulred ihe eharity to obtaln an audit of its accounts for the year in question in
Accordance with section 476,. ond
The director5 a¢knowled8¢ ¢h¢ir re$pon$lblliti¢8 for eomplyin8 with the requirements of the A¢t with r¢5PeCt
to accounting r¢cord5 and th¢ pr¢pAr4tion of iccountg.
finan¢i&l statements on pw8 7 to 16 were approved by the trustees. and authorised for is5u¢ on
.¥.è..l... and 5ign¢d on ¢h¢ir beholf by:
A B Thomas
Trustee
The notes on pa8e5 9 to 16 forni an integrtl part of thtse financial statements.
Page 8

Wln¢heombe Day Care Found*tlo
Notes to the Fin#neial Ststements for Ihe Year Ended 31 March 2023
The charity is limited by guarantee. iwTrted in England ￿ Wales. and consequeMly does t￿( have slwe
e4yitsI. Elch of ihe tnJst¢¢s is liable to ￿ntribth an ryunt Th)t exceedin8 £1 towards the assets of thE ehtirity
in the event of liquidation.
The address of its re8LStered office is:
L4ngley Clos¢
Winth¢ombe
Gloucestershire
GL54 5QN
2 Aec0ufy¢1￿ poli¢ieA
Summary of signif￿2￿1 xtc•untitii poM¢ks *Ad key •cc•tynting estimates
Th¢ prin¢ipal accounting policies applied in lh¢ pr¢paration of these finaneiai statements are sd out below.
These poli¢i¢5 hav¢ been consistently applied to ￿1 th¢ ye8rs pr¢5ente4 unle55 Qthenvi% 5tatcd.
Statement of tompli•n¢e
Tr riDanciai ststements have been prepwd in a¢cordance with Accounting and Reporting by Charilies..
S￿eMent of Rewmmended Practice (applicabk to dwities preEJarin8 their accOW￿ in accord8rtce with the
Financial Reix)rting sta￿Jard applicable in the UK atyj Republic of Ir¢]and (FRS 102)) (issued in October 20191
- (Charitie5 SORP (FRS 102}). th¢ Financial Reptirting Sthnd￿ applicable in th¢ UK ond R¢pyblic of Ir¢land
(FRS 102) and the Companies Act 21)06.
Basis of prepr8tioD
WITrch￿Mb¢ Day Car¢ Foundation meets the definilioD of • public benefrt entity un&r FRS 102. Assets and
liabilities ar¢ initially re¢o8nised at hiAorical wst or trans￿ value unEess othervAs¢ S￿ed in the relevant
accounting policy ￿les.
Going concern
The In￿1¢¢$ ￿￿ider that there are no mawial un¢¢nainties ak)ut the ctwritys abiliry to coniinue as a goin8
concern nor any 5i8nificant areas of uncenainty that affect the caThyins value of ass¢ts held by th¢ ¢harity.
ExemptioD from prepaTiThg i eash now Ststen￿￿t
The charity opted to early a&*pt BuIleiirt I published on 2 F¢bnwry 2016 have therefort Mt included a ¢Hsh
Ilow sthtemeni in these fumnciai statements.
lu¢ome and elldownhehts
All income is reco8Thiscd once charity has entitlernent to the ineome, it is pmbAble that th¢ incom¢ wiu
re¢eived and the amouni of th¢ income receivable can be measured reliably.

Wineheombe Day Care Foundatlon
Notes to the Financial Statements for the Year Ended 31 M2reh 2023
Donailons andl¢goeles
Don8tion$ Bre reco8nL5ed when the chwity has been notified in WTitin8 of both the Amounl and s¢ttl¢m¢nt date.
In th¢ ¢vent that a donation is subject io condition5 thRt require a level of perfornunce by the charity befor¢ the
¢hArity is ¢ntitled to the fijnds. th¢ income 15 deferred and not recosDised until either those eonditions are fjjlly
mel, or the ftsifilment of those conditions is wholly within the ￿ntrol of th¢ ch4rity ¥nd li 1$ probable that these
condition5 will be fulfilled in the reporting period.
Gronts reCeI￿bIt
OTan15 Are reco8nised when the charity ha5 an enlitlement to lh¢ funds thnd any conditiorts linked th the grants
have be¢n m¢l. Where perforni&nce condiiions gr¢ ¥ttached ¢0 ihe yant and Dre yel to be mei, the ittcome 1$
T¢￿￿￿15¢d as • liability and in¢lud¢d on the ballnce sheet Hs defetted income to be released.
Glft ald
Incoming resources from tax rKl4ims are imluded in the Statement of Fin#n¢lal A¢tivi¢i¢$ it ¢h¢ $8m¢ tim¢ ¢$
the gift to which they r¢lat¢.
Expendlture
All expenditure is recognised once Ih¢r¢ is o le8al or constructive obligation W) that expenditure, 1¢ 1$ probable
s¢ttl¢m¢nt is r¢quired And tlie amoun¢ be mettsured réliably. All costs &re Allocated to the applicabl¢
expendi¢ur¢ heAdin8 that 8ggreBate slmilar costs to ¢h?¢ ¢pte80ry. Where costs cannot be directly attributed lo
particular heading5 they hive been allocated on o basi5 ¢on515tent wilh th¢ 113¢ of r¢3our¢es, Wlth centr&l staff
costs alloc4t¢d on the b8515 of time $pent, and depreciation ¢harg¢5 allo¢p¢¢d on th¢ portlon of the ￿8￿,$ us¢.
Other support ¢osts Are alloc&ied based on ilie SPTead of staff c051S.
Chttplitlble ac11￿lIeS
Charitabl¢ expenditure ￿MpliseS thos¢ ¢0￿$ In¢utt¢d by the charily in the d¢liv¢ry of its adivities and 5¢rvi¢¢$
for its ben¢fieiiries. It incliides both Costs thai can be allo¢ated directly to such activities ind ihos¢ costs of an
indirecl i1•tur¢ n¢c¢ssary to support them.
CovernAnce
These include the costs thributable to the chArity's complian¢¢ wlth wn5titutional and $tswtory requir¢menls.
includin8 audit, 5trnk8i¢ manp8¢mertt and tru￿te5'S m¢etiny ind r¢lmbursed expettses.
T*xAtlon
The charity is considered to pass the tests set out in Paragraph I Sehedule 6 of the Flnance Act 2010 and
therefore it meets the definition of a eharitable comp&xy for UK ¢orporntion tax purposes. Ae¢ordin8ly, the
charity 1$ potentially exempt from taxhtion in r¢spec¢ of irteome or capiial gains received within categories
covered by Ch4pl¢T 3 Part I l of the Corporation Tax Act 2010 or S¢rtion 256 gf the Taxation of Chargeable
Gains Act 1992, to the exieni ihat such incom¢ or gains are 4pplied exclusively to eharitable purposes.
T8nglble fixtd #ssets
Individual fixed assets ￿$tIn6 £50.00 or more are initially fecorded at ￿51.
Depre¢lg¢loD BDd Amortis*tiort
Depre¢ia¢ion 15 provided ort ttngible fixed 85￿ts so as to writ¢ off w5t or valuDtion, less atty estimated
Tesiduoj valu¢. overtheir expected useful ¢conomie life #A follows:
Pa8e 10

Winchcombe Day Care Foundation
Notes to the Fin#kn¢ial Statements for the Year Ended 31 Marcb 2023
Assd class
Long Lxasehold prop¢Tty
Fixtures & fittin8S
Moior vehicl
Dtprtel#tlott method and r#
5% Strai8ht line
25% rducing balanc¢
reducin8 balan
Flxed *Met Inveltmellts
Fixed a55¢t inv¢stment¥ other thatt pro8rnnthie rela￿ investment4 Ire ineluded ￿ market ￿luC at the ￿lanCe
$he¢t dale. R¢Alised Bains and 10J5e5 on investments are calculated as the differenee between tsles proceeds and
their market volu¢ 8t th¢ start of the year. or their wbscquent C05L and afE ehtr8ed or ¢fEdited to th¢ Statement
of Financial Activities in the ptriod of disp)$￿.
Unre&lised 8oins And losses reprexnt the movem¢nt in m4tht ¥￿￿¢5 during the year ¢r¢dited or
h￿s¢d ts th¢ St•leD￿￿ of Financial Activities b&%d on the muk¢t value qt the yeara￿.
Clsh •od e4ulv*lethts
Cosh and ¢ash ¢qyiv81ents comprise euh on h￿d and ¢411 deFk)sits. and other short-iern? hiBhly liquid
investm¢nts tha¢ are r¢adiSy ¢onvertiblt * • *mourtt of e•sh ve subjeei to an Insi￿lfielrtt risk of
chan8¢ in valu¢.
strn¢ture
Uhrestri￿ed incom¢ fvnds ore 8¢Krnl funds that ar¢ I￿11•ble for u5¢ •t th¢ trvsk¢s dI￿r¢I10n in further•D￿ of
the Obje￿1¥¢5 of the charity.
Restrickd income funds are I1￿5¢ dono*d for us¢ in • p4rti¢U1￿ ¥e4 or ftir spe¢ifK pyw￿. th¢ use of whi¢h
is restrI￿¢d to that area or p¥Jrpose.
Fth•ty¢l*l Instrnmtllts
ClassiJlcalloM
Financial assets and financial liabilitiw reco￿1$¢d when the ¢harity bKome5 o party to the COntra￿ul1
provi$ions of the instrument.
FiDanciil liabilities and equity instrumenu cl¥sified accordin8 to the spjbstance of the contractual
aTran8¢men¢5 entered into. Art equity instrument is e4)ntr*d that eviden￿8 a re11th￿l interesi in the ￿sets of
the charity after dedwling ￿1 of its liabiliti¢J.
P88ell

Win¢h¢omb¢ C*r¢ Found¥tlon
Notes to the Financial Statements for the Year Ended 31 March 2023
Reeoznlrfon qudMKasuremefti
All financial assets and liabililies are inttially measured at tra[￿delIon price (including trnTh￿ti0n costs), except
for those financial assets classified a5 at fair valuc thrDugh profit or loss, wthi¢h iniiially measured at fair
value (which is nornMlly the trwsaction priee excluding tiansaction costs), unless the arrangement constitut¢s a
financin8 Iyans￿￿. If an arran8¢m¢n¢ w￿llute5 a financin8 transaaion. the finmcial asset or financial
liability i$ rneasured it the present valu¢ of the firture payments di5countrd at * markei raie of ittteresi for a
similar debt Èn$trument.
Fina￿181 8s3¢ts and liabilities are only offsei in the #a¢em¢nt of finkncial position attd Only when there
¢xi4S A le8ally enro￿¢￿1¢ ri8ht to set off the reco8nised •mounts and the charity intends ¢ithH to 5¢tt1¢ on a
n¢t buis, or io realise the asset and settk th¢ lilbility sirnuhaneously.
F1M￿l&l usels are d¢[¢￿￿niSed whffj and only a) tkn c4Mtractual rights the flo￿ from the
riDancial uset expir¢ or •r¢ 5¢tt1ed. b) the elwity trnnsfets to mother party subslantially Ill of ¢h¢ risk5 and
rewards of own¢r5hip of th¢ fimneial w or c) the ¢h•Tity. despite havin8 ￿taIned wm¢, but T￿¢ all.
518nificint risks &nd r¢w8rd5 of o￿t[Ship. h¥ tr￿￿retted ¢ontrol of the assel to O￿ther party.
Finan¢1￿ liabiliiies we der¢coKnixd only when ihe ob1iytiL￿ spe¢ifKd in the wntrx¢ is di￿h•r8ed. ¢pn¢¢ll¢d
or ¢xpires.
Inveslments
Investments in noTr4onvenible preference sharts and nOn*￿ble ordinary or preftrence shares (Whe￿ share5
r¢ publicly traded or their fair y￿￿¢ is r¢liably rneasurnble) are rneasufed at flir value through profit or lou.
Where fair value ¢•nnot be meAsured reliably. inve5tm¢nts tre measwed ￿ ¢ost less impairment.
Investments in subsidi*ries w0cla￿ •re w￿SU1¢￿ * ¢ost l¢ss imp•irnient. For invemments in subsidiaries
wuired for wnsiderntion irteludin8 the issue of sharc5 qualifyin8 for rner8er relief. Cosi is measured by
r¢feren¢e ￿ the nomin￿ v￿u* of the sharu issued plus fair ￿1￿¢ of oth¢r consid¢rntion. Any premiurn
iwred.
DerlvailveJ7nuRdql Inslrnments
The charity ug¢s d¢rivaiive fina￿181 Instru￿ * r¢du¢¢ ¢xposuff kn forei8n exch￿8¢ risk •TrJ interest rnt¢
movements. The Charity thjes tr#)Id LY issue deci￿1¥¢ finm¢1￿ Instruwnts for speeulative Pur￿￿.
D¢rivaiives are initially r¢w8nised at fair value ￿ the date • den￿live is ¢ntered into and a
subsequenily remeasured to their fair value at each rep)rting date. Th¢ TesultinB iatn or lou is reeo8nised i
Jlat¢m¢nt or r]rw￿l*L Kiivities irnmedi8tely unless the deliv￿1¥¢ is d¢signNied ¢ff¢ctive 85 * hedging
instrumeni, in which ev¢nt the ¢iminB of the reco￿lI10n in slalemen¢ of fin•n¢ial •¢tiYiti¢s dep￿d$ on the
ture of the h¢d8¢ r¢lationJhip.
Falr Valuem￿￿pe￿¢Nf
The best evidence of fair value is A q￿￿ed price for an identiul •ss¢¢ in ￿ ¥tive When quoted prices
ore unavailable. th¢ price of a recent transacuon for an identical wet provides evidence of fair value AS long
there has I￿t b¢en a si&nifKant ¢han#e itt economic ¢ir¢umstsntt5 or ¥ 5i8nificant lapse of ume since the
trknsa¢tion took pl￿¢. If the market is not a￿1¥¢ and rec￿1 tran58CtIo￿ of ￿ identical assei on their own are
not a good ¢stÈm•le of fair value. the fair value is es¢Énthd by u5in8 * v•luation technique.
P•8¢ 12

Winebcombe Day Care Foulldation
Notes to the Flnanclal Statements for the Year Ended 31 March 2023
3 Ineome from don*tlon$ And l¢g4des
Unrtstrlcted
f￿nd*
Gen•rgl
R¢s¢rl¢¢¢d
Tot81
ruDds
Donations and legacies:
Donations to mjjor opp¢al$
Other income from donations and l¢8arl¢s
4,370
4.370
TotAI for 2023
Total for 2022
4 Net STrcomlDyJgu¢Boln8 regourees
Net outgolng r¢8tsurees for the year include:
202J
2022
Depr¢¢iAtion of fixed assets
3 Trwtw r¢muth¢Mtlon expeni
No trustees, nor any Per￿nS connected with them. have T￿e1v￿ remun¢r8tion from th¢ ¢h4ri¢y durin8 the
ytsr.
6 Staff ¢Mts
The a88re8al¢ puyroll ¢o$ts w¢r¢ u follows:
2023
2022
St*(f tosts durlni the yeAr ￿re.
Wa8e$ and s&laries
Other staff costs
101244
72,596
103071
The monthly average number of p¢rsott$ (includin8 senior mana8emeni I leadership team) employed by ihe
ehamty durin8 the year expressed 85 fv11 time ¢quivalents w•$ ￿ follows:
2023
No
2022
Day Care C¢nt
No employee rxeiv¢d ¢molumertts of more th&n £60.000 duriTh8 the year.
Pag¢ 13

Win¢h¢ombe Day Car¢ Foundation
Notes to the Financial Statements for the Year Ended 31 Mar¢h 2023
7 T#￿tIon
The charity is & re8islered charity and is iher¢for¢ ¢x¢mpt from taxation.
8 T•ngibl¢ nx¢d
i*##ehold
property
Flxtures Afld
fi¢tln
Total
Colt
A¢ l April 2022
Addiiions
283,219
89.253
372,472
77
Ai 31 Mareh 2023
283 219
376 849
Depre¢latlon
At l April 2022
Ch&r8¢ for tli¢ year
120,536
80,357
200,893
At 31 M4r¢h 2023
126 201
209 876
Net book v•lu*
At 31 Ma￿h 2023
157,018
166,973
At 31 Mar¢h 2022
162683
171579
Included within the net book value of IAnd and buildin85 abov¢ is £Nil (2022 . £NIII in respect of fre¢hold land
Ind biiildings and £157.018 (2022- £162.682) in respect of leaseholds.
9 Flx¢d a51et Inv¢itments
2023
2022
Other inves¢m¢nl$
360 557
PA8e 14

Win¢h¢ombe Day Care Foundation
Notes to the Financial Statements for the Year EDded 31 March 2023
Other Inveslmtnts
Llsted
invejtments
Unlisted
Investments
Total
Cost OT Vgluxtlo
At l April 2022
Revaluation
Additions
DisposAIs
410.752
(11,797)
13.248
43Q.000
(11,797}
2.354
2.354
60.000
At 31 Ma￿h 2023
344,955
15,602
360 557
book value
At 31 March 2023
344,955
15.602
360 557
At 31 Marth 2022
416752
13
430,000
10 Debtors
2023
2022
Other deb￿r5
4.614
11 Cash aDd ¢gJb equivaltnts
2023
2022
Cash on hand
Cash ￿ bank
51
16,940
16,991
247
28.814
29.061
12 Credltors: amounts f8lling due within one year
2023
2022
Other t&xfition and social security
Accruals
3,480
7.022
10,502
3,029
6,924
Pa8¢ 15

Wlnchcombe Day Care Foundation
Notes to the Fingn¢fial Ststrm¢nts for Ihe Year End¢d 31 Mareh 2023
13 Funds
B*knllce It I
Ixeomitig Remurces
BA￿￿¢¢ 4t 31
April 21122 resotsree8 exwded Trlasfm March 21)23
UnrestrSeted fwids
General
619297
81608
(179.933}
6.804
528.776
Restrict￿ fvnds
Total funds
625.958
179.933
538 633
Py16

Win¢h¢ombe Day Care Foundatlon
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
Total
2023
Total
2022
Intome and Endowrnents from:
Dortations and leBa¢i¢s (at)alys¢d below)
Charitable activities (analysed below)
Invesiment income (AThalysed below)
15.539
69.714
14.425
77.527
Total income
Exp¢ndlture on:
ChritAble activities (analysed below}
168 136
155471
Total expendiwre
Gains11055¢5 0tL inv¢stm¢nt osseis (analysed below)
{168.1361
(155.4711
Net expenditure
Other rocogDtsed 8•lM l•Mes
Other B&insllosse5 (on4lys¢d below)
187.325)
(13,1231
15
N¢¢ mov¢m¢ni 5Th fund$
(87.325)
(13.108)
Recon¢lllRtlon of
Tthal funds brou8hi forward
625 958
639 066
Total fvnds carried forward
538 633
625 958
Thi5 p¥Be does not form part of the statutory fiMrt¢ial statemertts.
Pa8e 17

Winehcombe Day Car¢ Foundailon
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
Totsl
21)22
2023
Doll￿110n5 andlezqcies
IX>nations and Collections
Dancing ftsr Porkinsons Grants
Unr¢stri¢ted grant inwm¢
Other inwm¢
4,370
10,000
1911
1.488
10.000
26
15,539
Chrtrftable actlvliles
Membership payments
Income raised from Beswial ¢v¢nts
Dan¢inB for Parkin50ns Incolne
66,854
68,493
4.016
69.714
Ineonit
Incom¢ from list¢d investrnenis
ChonTloble acllvllles
Wages and salaries
Stiff pensions
Staff ir8inin8
Rates & water
Li8hi, heal and power
Insuranc¢
RepY4irs and m&iiitenance
Costs r¢l4ting to COVID pandemÉc
Telephotie
Computer softwar¢ and maintenance costs
Printing. poslag¢ and $t4tionery
Hire of plant and machin¢ry {Op¢rnting l¢Js¢sl
Sundry expen5¢S
Cleanin8
Motor expenses
Enterfainment & food costs
Advertising
Besocial event costs
Dan¢in8 for Parkinson$ costs
Other activity costs
Consultancy fees
Awountancy fee$
(99.630)
(1.614)
(1.827)
(464)
(3.922)
{1.7471
{5.818)
(71.433}
(1.163}
{4.400}
(546)
<3.228)
{1,637)
{2,400)
(926)
{1.304)
(337)
(405)
11,930)
13.154)
(1,031)
(8.892)
(897)
(188)
{22.114)
(199)
(815)
(3.213)
{1.043)
(374)
(1.548)
{4.927)
(9,471)
(l.989)
(220>
(9,035)
164)
(1.5901
(1.2961
(1.200)
Thi5 pJg¢ does not forni part of the statlrtory rmanc1￿ stst¢ments.
Page 18

Win¢hcombe DAY Care Foundation
Detailed Statement of Finaneial Aetfvltles for the Year Ended 31 March 2023
Tot•1
2023
Total
2022
L<8al #nd professional fees
Bank ¢hir8es
D¢preei&tion
{7.913)
(631)
(2,893)
(853)
168 136
155 471
Ga¥￿10￿CS on invesimenl assets
Revaluation of iThv¢51ments
43.406
Other g4lnsno8iei
(Profit)lloss on di5posiI of tan8ible fixed assets
15
This pasc does rtoi fom part of the stalutory financiAI statements.
Page 19