Company registration number. 2645285 Charity re8iStrntion number: 1010742 Winchcombe Day Care Foundation (A company limited by gurnke) Annual Rep)rt and Financial Statements for the Year Ended 31 March 2024
Winchcombe Day Care Foundation Contents ReferenR and Administrntive Detsils Trustees, Report 2to4 stst¢m¢nt of Truste, Rwnsibilities Accountants, Report Stalement of Financial Adivtties Balanc¢ Sheet Notes to the Financial Ststements 9t016
Winchcombe Day Care Foundation Reference and Administrntive Detsils Trnstees J G OniotL% A B Thornas M SIK)tt R Hanc4)ck MEJPaish C Barncs DAII N CoTh8tine arity R¢gistrntlon Number 1010742 Company Regtslratlon Number 2645285 The charity is Incorp in Eng18nd and Wale Langlry Close Winchcombe Gloucestershire GL54 SQN Reglst¢r¢d Office Page I
Winchcombe Day Care Foundation Trustx8' Report The trustees. who arc dire¢tors for th¢ Purposes of LY>mpany law. present the report together with the rinanctal statements of the charitable company for the year ended 31 Mah 2024. Structur& gov¢rnan¢¢ 2nd mgnagement or8anlsallon41 SIr4¢re The Found*ion's Purpos¢ and Public Benefft The w]hrnbe Day Care Foundation has wntinued lo meet its Orinal purpos¢. namely ¢0 provid¢ r¢lief for those that are socially-isolats4 or living with a Condition suth as D¢m¢ntia or Parkinson's. that have been referred either by the local medical or social services, but mainly by s¢lf-r¢ferr81. Numbers attending have varied. Their average age is 85 years and as is usual a numlxr hav¢ ¢ith¢r passed away or moved to nursing homes over the y. The Foundation (on the advice of their soli¢itors) has amended the meMorthim of Association tt) slightly widen the Main Objects Claus¢ to enabl¢ more services to be offered if Tequired. Working Pra¢ti¢¢s and Staffin& Th¢ Centre confornis to the requirements of the Health and Safety Act and to that end are happy to report that there were no reportable accidents during the year. Working practices for the employees meet the statutory requirements of th¢ day. Employees attend courses to keep them up to date with appropriaie practices. There has been a recovery from the Covid P10d and mcmb¢ts' numbcrs have increased over the l&st year. This has had impa¢¢ on th¢ financial perfom)an Th¢ C¢ntr¢ is open to all residents in Winchcombe and the surrounding areas who meet the status for which it was founded. The current manager has been in place since July 2022. She is an an experienced leader. who has many years of experience in the care industy Ilding adult education. teaching and leading activities. These skills have manifested in improved WDTkin8 pra¢titts at the Cent Th¢r¢ hav¢ b¢¢n some dwiges in stiff and new staff have been given the appropriit¢ training. On th¢ Offi¢¢ Administrator retiring, the opportunity has been taken to overhaul the Offi procedures. with the introdu¢tiL)n of tighter ¢ontrois ¢overing Computer Syst GDPIL saf¢guardin8 and p¢tty ¢aslL A new position has bKn Created providing supprt ftlr mental aware and one Trustee has b¢¢n trained for this role. Last year it was reported that a fornier member of sthff had brought a Thbunal ¢ase against the foundation. This has been settled on advantsgeous t¢m As at th¢ 3 1st Mah 2024 the Foundation employed five staff including th Manager. Page 2
Winchcornbe Day Care Foundation Trn$t, Report The Management Committ¢¢ The Management Committee (being a sub nmIttee of the Trustees) has continu¢d to provide vitsl support for the staff and members and I would particularly like to thank it's Chairn1offj Mr Geoff Onions for all his practical help on Pd wid¢ range of issues. Our treasurer Michael Paish has also provided excellent support for all financial issues and h&$ been instrumentsl in providing regular fu)an¢iaJ advice particularly with regard lo income level4 m¢mb¢rship changes and investsn¢nt policy. However, he has re¢¢ntly r¢tired as Treasurer and the Tnjstees would like to thank him for all his work over the years. Happily Mr Paish is remaining as a Trustee and will slill IMve an ov¢rsi8ht on financial matter& H¢ has bn r¢placed by Salty Paish on an employed basis. During the year the Committee h&8 reviemrd and amended the Contracts of employment having taken advice from the Foundation's Solicitors. A8reenient has been reached to hand over the Dance with Parkinson's part of the business to a fornier member of staff who has operated it from inception. This took ¢ffe¢t from the 1st July 2023 and has been a scamless transition. Objectives And 2CtiYitks Objects and alms The Centre Members have enjoyed a range of activities within the Centre so far &s the staff have been able lo provide them. These have in¢luded re8ul8r physi¢aJ and mentslly stimulating activities iluding arts and ¢rafts. reading and discussion groups. There have been two outings lo a local Garden Centre. It is noted th4t the Ixk of mobility of som¢ members is a problem when arranging outside a¢liviti¢s. Transport The Trustees having reviewed their policy during the last fjngnciai year. all transm is now prnvided by the members and their families and by outside agencies contracted by the member& Aehievemellts and perforlleC To aid financial r¢Very th¢ employment of outside speakerslentertainers was curtailed and more reliance placed on the talents of existing staff. N¢w inilialives have been used lo attrnct membership. These have prov¢d su¢¢essful because the numb¢r of members has increased. Glou¢estershir¢ cOty Council ¢ontinues to Sup1 us by m¢aThs of a fty)d granL which to be negotiated and discussion for next year will start shortty. A trial period has started with Cirncester Techni1 College whereby a nursing student has joined the Centre to gain actual exp4ien¢e. It is hoped this relationship will continue as it been very successfvl.
Winchcombe Day Care Foundation Trustees, Report aneiAI revlew The net incoming resources for the year amounled to £112521 (2023 - £91608). The y¢ar ended with a deficit of £7.199 (2023- deficit of £87J25). This years investments made a revaluation gain of £32.986. without this gain the def1t w)uld have been £40.185. The balance of funds at the end of the year was £531.433 (2023 - £538.633). Th¢ total cost of wages and p$10 pfiyments £81.943 (2023 - £101244). The financial position of the Foundation is much improved on the last accounting year. This is due to two main fa¢tOTS nom¢ly: th¢ Inesse in the numbers of members ond the reduction in soJari¢s. Pollcy on reserv R¢serve5 Policy The Coun¢il members have ntInUed their policy of maintsining reseThrs not mMitted or invested in tangible assets of tsYi¢¢ our annual running wsts. Inevitsbly Tising costs have put some pressure upon this policy but public donatioDS. tharitsble 8rants and raising have FKlped to leViate thi$ problem. Inveslmen¢pollcy andobje4¥lves Investment Poli¢y The Council members have considered the most appropriate policy for investing the Foundation's funds and have found that specialised Unit TTUSt& d¢signed for the charity sector. meet their requirements to g¢n¢rat¢ l)oth income and growth. Risk review The Management Committee has a risk review policy, which in summary is as follows: Working prnctices meel the statutory requirements for the sector we are engaged in and ther¢ hav¢ been no reportable accidents in the past year. The finwKi81 resourc¢5 cannot b¢ used without the express authority of two Council membern. Investments are in the hands of fully recognised finan¢ial companies Irking in the eharity sector. Accounting arrangements 8r¢ in line with Current g(x)d HrkIng practices. Smau Companies provls5on ststement This report has been prepared in aOrdan with the small companies regirn¢ und¢r th¢ Companies Act 2006. Page 4
Winchcombe Day Care Foundation Statement of Trustees, Responsibilities The trw¢ees (who ar¢ alw the dire¢tors of WAnthmbe Day Care Foundati( for the purposes of ¢ompany law) are r¢sponsible for preparing th¢ trustees, r¢port th¢ finan¢ial statements in a¢¢ordance with the United Kingdom Accounting Standard5 (United Kingdom Gen¢rally Aepted Accountin8 P11¢¢) and applicable law and regulations. Company law requires the truste¢s io prepare fu¢la1 statements ft*T eacb fllwiciaj y¢•r. Under company law the trustees musl not approv¢ the financial statements unless they are satisfied that they give a Irue and fair view of the stste of affairs of the charitable company and of its incoming resources and application of r¢sour¢es, including its inwme and expenditure. for thal period In preparing these f18] statement& the trustees are required to: select suitsble accounting policies and apply them e•)nsist¢ntly? observe th¢ methods and prilpleS in the Charities SORP. make judgements and estimales that are re&sonabl¢ and prudM¢ state wheth¢r appIlble UK AKountin8 Standwds have been followe4 subject to any mat¢rial departures disclosed and explained in the financial stat¢mit and prepare the fjnancial statements on the going concem basis unless it is inappropriat¢ to presume that the haritable company will continue in business. The trustees are responsible for keeping adequate a¢¢ounting rdS that are sufficient to show and explain the Charitsble COMpanS transactions and disclos¢ with reasonable accurncy at any time the financial position of the charitable company and enable th¢m to ensure that the financi statements compty with the Companies A¢¢ 2006. They ar¢ also responsible for safeguarding the &s5&s of the charitable rmipany and hence for toking reasonable steps for the prevention Ind d¢te¢tion of fraud and other iryularities. Approved by the tswlees of the charity onls .. and signed on its behalf by: A B Thom&s Trustse Page 5
Chartered Accountants, Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Winchcombe Day Care Foundation for the Year Ended 31 March 2024 In order to assist you to fulfil your duties under the Companies A¢t 2006. we have prepared for your approval the accounts of Winchcombe Day Care Foundation for the year ended 31 March 2024 as sel out on pages 7 10 16 from the company's accounting records and from infornialion and explanations you have given us. As a practising member firn of Ihe Institute of Chartered Accountants in England and Wales (ICAEW). we are subject to its ethical and other professional requir¢ments which are delailed at http'.IlwwiY.icaew.com/enlmemberslregulations-slandards-and-guidanceJ ]. This reporl is made solely to the Board of Directors of Ivinchcombe Day Care Foundation, as a body. in accordance ivith ihe lernis of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Winchcombe Day Care Foundation and state those matters that we have agreed t0 State to the Board of Directors of Winchcombe Day Care Foundation. as a body. in this report in accordance ivith ICAEW Technical Release 07116 AAF. To the fullest extent perniilted by laiv. we do nol accept or assume responsibility to anyone oiher than Ivinchcombe Day Care Foundation and its Board of Direclors as a body for our work or for this report. It is your duty lo ensure that Winchcombe Day Care Foundation ha5 kept adequate accounting records and to prepare statutory accounts that give a true and fair vieiy of the asset5, liabilities, financial position and results of Winchconibe Day Care Foundation. You consider that Winchcombe Day Care Foundation is exempl from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Winchcombe Day Care Foundaiion. For thi5 r¢a50n. we have nol verified the accuracy or completene55 of the accounting records or inforn)alion and explanations you have given to us and we do not, therefore. express any opinion on the statutory accounts. Arubus Chartered Accountants Date: Page 6
Wincheombe Day Care Foundation Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Reeognised Gains and Losses) Total 2024 Total 2023 Unrestrleted Restrl¢ted Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4.146 100.848 7527 4,146 100.848 7J27 15539 69.714 7J55 Tot incom¢ 112.521 111521 92.608 Expenditure on: Charitable activities 150,016) (2,690) (152.706) {168.136) Total ¢xpenditure Gainsnoss¢s on investment (150,016) (2.690) (152.706) (168,136) 32,986 31986 11.797 Net expenditure Transfers b¢tw¢en funds (4,509) (1690) 7.167 (7.199) (87.325) Net mov¢ment in funds 2.658 (9.857) (7,199) (87.325) ReconeillAtlon of tsnds Total funds brought f0Thrd 528.775 9,857 538.632 625.958 13 531.433 531.433 538.633 All of the charitys activitses derive frnm continuing oper*ions during th above periods. The funds breakdown for 2023 is slM>wn in note 13. Th¢ noles on pages 9 10 16 forni An Inte8 part of these fmanciat ststements. Page 7
Winchcombe Day Care Foundation (Registration number: 2645285) Balance Sheet as at 31 March 2024 2024 2023 Note ixed ass¢ts Tangible &%sets Investments 160,875 370.060 166.973 360,557 530,935 527.530 Current Assets Debtors C&th at bank and in hand io 4.614 16.991 9314 9J14 21,605 Credltors: Amounts falllnz due wlthln one year 12 (8,816) (10,502 Net Current assets 498 11.103 N¢t assets 531,433 538.633 Fund5 of the charlty: R¢slricted Income funds Restri¢ied funds 9,857 Unrestrleted Income funds Unrestricted funds 531,433 528.776 Totsi funds 13 531,433 538,633 For the financial y¢ar ending 31 Marth 2024 the charity was entided to exemption from audit under section 477 of the Compani¢s Art 21106 relating to small companies. Directors, responsibiliti The members have not rquired the charity to obtsin an audi¢ of its accou for the year in question in accordance with s¢¢tion 476. and The directors acknowledge their responsibilities for complying with the requirements of the A¢t with respect to accounting records and the preparation of accounts. Th fina. I statements on pages 7 to 16 Mrr¢ approv¢d by the 1Thtee5. and authorised for issue on and signed on th¢ir behalf by: A B Thomas Trustee The notes on pages 9 to 16 form an intC8ral part of these financial slatem¢nts. Page 8
Winchcombe Day Care Foundation Notes to the Financi81 Ststsments for the Year Ended 31 March 2024 i Charfty stst The charity is limited by guarantee. incoryKJrnted in England and Wal¢4 and consequently does not hav¢ shar¢ capital. Each of the trustees is liable to ¢ontribut¢ an amount not ex¢¢eding £1 towards the assets of the ¢harity in the event of liquidation. The address of its registered office is: Langley Close Winchcombe Gloucestershire GL54 5QN 2 Accounting polieies Summ8ry ofsignificant aeeounting polieies and key aeeounthig estlmat The principal accounting policies applied in the preparation of these financial statements are set out below. Thes¢ policies have been consistently appli to all thc years presented, unless oth¢rwis¢ stated. stst¢ment of compliallce The financial statements have been pryared in accordance with AccouThtin8 end Reporting by Charities: Statement of Recommended Pradice (applicable to chaTities preparing their a¢¢ounts in aCrdance with the Financial Reporting Standard appli¢able in the UK and Republi¢ of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)). the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS I02) and the Companies Act 2006. Bas18 of preparatlon Winchcombe Day Care Foundation meets the definition of a publi¢ benefit entity wjder FRS 102. Assets and liabilities ore initially recognised at bistr>ricai cost or transaction value unless Otherwi stated in the relevant accounting policy notcs. Going eontern The trustees consider that there are no material un¢ertainties about the charitys ability to wntinue as a going concern nor any si8nifi¢ant areas of un¢¢rtainty that affect th¢ carryiD8 value of assets held by the Charity. Exempiion from preparlng a flow Jtatement Th¢ charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a ¢ash ow statement in these fuwi¢ial stat¢m¢nts. Ineom¢ and eDdowmeots All in¢om¢ is r¢cognis¢d onR the dwity ¢ntilJanMt to the income. it is probable that the income will be received and the amount of the income receivable can be me&sured reliably. Page 9
Winchcombe Day Care Foundation Notes to the Winancial Statements for the YeAr Ended 31 March 2024 Dantdlons and legacles Donations are recOlS¢d when the charity h&$ been Th)tified in WTiting of both th¢ amount and settlement date. In the evenl that a donation is subject to conditio$ that require a level of perfonnan¢¢ by the charity before the ¢lwity is ¢ntitled to the funds. the inwme is deferred and nol legniSed until either those conditions are fully meL or the fulfilment of thos¢ conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Gnynts recelvable Grants are recognised when the charity has an entitlement to the fimds and any conditions linked to the grnnts have be mel. Where p¢rforni8nce wnditions ar¢ attached to the grdnt and are y¢t to b¢ mel the income is recognised os a liability and included on the balance sheet as deferred ine Ix released. Glft ald Incoming resource5 from tax reclaims are included in the Statemenl of Financial Activities the same time as the gift to which they relate. Expenditure All expenditure is recognised once there is a le881 or wnstrudive obligation to that expenditure. it is probabl¢ settlement is required and the amount Can be measured reliably. All ¢osts ate allocated to th¢ appli¢abl¢ expenditure headtng that aggregate similar costs to that tegory. Where costs cannot be directly attribuled to particular headings they have been aJlo¢at¢d on a basis consistent with the use of resources. with c¢ntral staff costs allijcated on the basis of time sp¢nL and d¢pre¢iation cbarges allocated on the portion of the asset's use. Other support Costs are allooted based on the spwd of staff costs. Charllable adiviti47 Charitable expenditure comprises those costs in[ed by the charity in the delivery of its activities and services for its benefi¢iaries. It includes both costs that Mi b¢ allocated direedy to such activities and those costs of an indirect nalur¢ necessary to support them. Governanee costs These include the costs attributable ty the ¢barity's c4)mplian¢e with constitutional #nd sthtutory requiremen including audi( strategie management and trustees's medin8s and reimbursed expenses. Taxation The ¢harity is oMsid¢r¢d io p&qs the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets th¢ definition of a ¢haTitable company for UK corporation tsx purp)ses. Accordingly, th¢ charity is potentially exempt from laxalion in respect of income or w)i¢al gains Teceived within ¢8t¢gories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1991 to the extent th* su¢h income or gains are appli¢d ¢xclusively to charitable purposes. Tingible red assets Individual fixed assets c4)sting £50.00 or more are initially recorded at cosL Depreciatlon and amortlsAtlon Depreciation is provided on ton1)1¢ red assets so as io writ¢ off the Cost or Valuatio Icss any estimated residual value, over their experted useful economi¢ lift as follows: Page 10
Wincbcombe Day Care Foundation Not48 to the FiDaDcial Statements for the Year Ended 31 Mareh 2024 Asset class Long [Kasdld property Fixtures & fittings Motor vehi¢l D¢precl•tlon method and rate 5•h Strai8ht line 25% reducing balance 20% reducing balanr Flxed asset Investments Fixed asset investments. other than programme related investment& are included al market value al the balance sheet date. Realised gains and losses on inveslm¢nts ar¢ Ca1lated os the diff¢r¢n¢e between sales proceeds and their market value at the start of the year. or their subsequent cosl and are charged or credited to the Ststement of Financial Activities in the period of disposal. Unrealised gains and losses r¢pres¢nt the movement in market values during the year and are credited or ¢harged to the Statement of Financial Actlvities based on the m*ket value at the year end. C•sh and eash equlvAlents Cash and cash equivalents wmprise wh OD hand and ¢all dekwits and oth¢r SIL-tei highly liquid investsnents that are readily ¢onv¢rtibk to a kwll anUnt of Ash and are Subject to an insignificant risk of change in value. Fund structure Unrestri¢t¢d in¢om¢ funds are Eenernj funds th•t are wailable for use it the tntte$ discretion In fvrtherance of the obje¢tiv¢s of the Charity. Restricted incorne fijnds are those donated for use in a particular area or for specific purpose4 the use of which is restricted to that area or purw. FID2DCig1 instruments Clafs1J7llon Financial assets and financial liabilities are re¢o8nised wlwn the Chlty becomes a party to the contractual provisions of the instsvmenL Finan¢ial liabilities and equity instruments are classified ardIng to the substan¢¢ of th¢ contractual arrangements entered into. An equity inslnllnent is any contract that evidences a residual interest in the assets of the ¢hArity after dedu¢tin8 all of its liabilities. Pagell
Wlneheombe Day Care Foundation Notes to the Financial Statements for the Year Ended 31 Marcb 2024 Reco8nlllon and no5reMent All finan¢iaJ assets and liabilities ar¢ initiaity measured at transa¢lion price (IlUdIng SAlOn ¢osts% except for those financial &ssets classified as at fair v8lu¢ through Fyofit or loss which aR initially measured at fair valu¢ {which is nornially the transaction Pri excluding Iransaction costs). unl¢ss th¢ arrangement constitutes financing transaclion. If an aTrangernent constitutes a financing transactioffj the fmancial asset or financial liability is measured at the present value of the future payments discounted at a market rat¢ of int¢rest for a similar debt instrumenL Financial wets and liabilitie5 e only offtet in the statemt of financial position when. and only when there exists 8 le8811y enforceable right to s¢t off th¢ reColsed amounts and the intends either to settle on a n¢t basis. orlo realis¢ th¢ ass¢1 and settle the liability simultaneixtsty. Financial assets r¢ dere¢o8nised wh¢n and only when a) the contrathal rights lo the cash flows from the finan¢iaI asset expire or ar¢ s¢ttl¢(L b) the clwity trafe[S to another paty substantially all of th¢ risks and rewards of own¢Tship of the financial or c) the charity. despite havin8 retsined som4 bu¢ not all. significant risks and rewards of ownership. has transferred ntrol of the asse¢ to another party. Financial liabiliti¢s are derecognised only when the obligation specified in the contract is discharged, ¢an¢¢lled or expires. Invesknents in non•nVertib1e preferen¢¢ share5 and nonpputtable ordinary or preference shares (there shares are publi¢ly trad¢d or their fair value is reliably me&surable) are m¢Vred at fair value thUgh profit or loss. Where fair value cannot bc measured reliably. investments are measured at cost less impaimient. tnvestments in subsidiaries and associates are measured at cost less impairnient. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief. cost is measured by referen¢¢ to the nominal value of th¢ shares issued plus fair valu¢ of other consideration. Any prernium Is Iore Derlvodveflnandallnslrnnwits The Charity uses derivative financial instruments to reduce exposure kn foreign ex¢hangc risk and in¢ere$t rnle Movemen The charity does not hold or issue derivative financÈal itruments for speculative purposes. Derivatives are initially gnised at f8ir valu¢ * the de a derivative ¢onkn¢t is ¢nter¢d into and are subsequently r¢measur¢d to their fair value at each reporting dat¢. The r¢sulting gain or loss is recognis¢d in statement of financial activities immediatety unless the derivalive is designated and effective as a hedging instsumenL in which event th¢ liming of th¢ re¢(yThition in slal¢m¢nt of fuwicial a¢tivilies depends on the nature of the hedge r¢lationship. Falr value MeasurennI The best ¢vid¢nex of fair value is a quoted price for an identical asset in an a¢tive market. When quotd prices re unavailabl¢. th¢ pri¢e of a re¢¢nt transadion for an identirnl ass¢t provides evidence of fair value as long as ther¢ has not been a significant change in economic circumstances or a significant laps¢ of tim¢ sin¢e the transaction took pla. If thc market is not adive and reccnt t[wGtiOns of an identical asset on their own #re not a 8ood estimate of fair value. the fair value is estimated by using a valuation ttthniqu¢. Pag¢ 12
Wincheombe Day Care Foundation Notes to the Financial Statements for the Year Ended 31 March 2024 3 Ineome from donatloDS And legades Unrestrfeted funds General Total funds fiinds Donations and legacies; Donations to major appeals Other income from donations and legxies 2,970 1,176 2.970 1.176 Tolal for 2024 4.146 4.146 Total for 2023 5.539 10.000 15J39 4 N¢t Ineondnwoutgolng resources Net outgoing resour¢es for the y¢Ar include: 2024 2023 DepTe¢iation of fixed ets 8.844 8.983 S Trustse8 remuneration 2nd expenses No trustee4 nor any perxw connected with have received any muneration from the charity during the 6 stsif¢05ts The aggregat¢ payroll o)sts w¢r¢ as follows: 2024 2023 Staifeosts durlng the year w¢r¢: Wages 2nd salaries Other staff costs 81.943 1.737 83,680 101,244 1,827 103.07] Th¢ monthly average number of persons (including senior management I leadetship team) emphyed by the charity during the year exprtssed as full time equivalents was os follo 2024 No 2023 Day Care Centre No employee received emoluments of more than £60.1)00 during the year. Page 13
Winchcombe Day Care Foundation Notes to the Fiwancial Statements for the Year Ended 31 March 2024 7 Tautio The charity is a r¢8iStered charity and is thvefore expt from taxation. 8 TAllglble fixed gssets ISehOld property res and Ilttin Totsl Cost At l April 2023 Additions 283219 93.630 2,746 376,849 2.746 At 31 Marth 2024 283219 96.376 379,595 Deprttiation At l April 2023 Charge forthe year 126201 5.664 83,675 209.876 At 31 March 2024 131.865 86.855 218,720 Net book value At 31 Mar¢h 2024 151354 9,521 160 875 At 31 Mar¢h 2023 157.018 9.955 166.973 Included within the net book value of land 2nd buildings above is £Nil {2023 - £Nil) in respect of freehold land and buildings and £l51J53 (2023 - £I57.018) in respect of leaseholds. 9 Flx¢d asset investments 2024 2023 Other Invesknts 370,060 360,557 Pa8¢ 14
Wincbcombe Day Care Foundation Notes to the Financlal Statements for the Year Ended 31 March 2024 Other investments Unllsted investilleDts Investments Totsl Cost or Valuation At l April 2023 Revaluation Additions DisposaIs At 31 March 2024 344.955 32,986 15.602 360,557 32,986 7,517 31,000 7.517 (16.000) 15.000 362.941 7,119 370,060 N¢t book valu¢ At 31 Mar¢h 2024 361941 7,119 370.060 At 31 March 2023 344.955 15,602 360,557 10 Debtors 2024 2023 Other debtors 4.614 I I Cash and cash ¢qufvalents 2024 2023 Ch on hand Cash at bank 282 9,032 9J14 51 16.991 12 Cr¢diton: amounts falling due vwlthin one year 2024 2023 Other taxation and social security AccruaIs 1.383 7,433 3,480 7,022 8,816 10.502 Page 15
Win¢hcombe Day Care Foundatlon Notes to the Fillgneial Ststements for the Year Ended 31 March 2024 13 Funds Balanee at 31 Mareh 2024 Balgnce st I Incoming Rwurces April 2023 resources expended Trgnsf¢rs Unrestrleted funds General 528.775 112.521 (J17,030) 2,690 7.167 531,433 R¢strlcted funds 9.857 (7.167) Totsi funds 538.632 112J21 119.720 531.433 Page 16
Wincheombe Day Care Foundation Detailed Statement of FAnancial A¢tiviti48 for the Year Ended 31 March 2024 Total 2024 Total 2023 Ineome And Endowments from: Donations and legacies (analysed below) Charitable a¢tiviti¢s (anajysed below) Investment income (analysed below) 4,146 100.848 7.527 15.539 69,714 7.355 Totsl income 92,608 Expendlture on: Charitable aclivities (gnalysed below) Totsj expenditure Gainsnosses on investmert assets (analysed below) Net expenditure Net movement in ndS 152.706 168.136 (151706) (168,136) {87.325) (7.199) (87.325) Reeonclllath)n of funds Total funds brought foThvord Total ndS carried forward 538.632 625,958 531.433 538.633 This page does not fomi part of the statutory finan¢ial statements. Page 17
Winchcombe Day Care Foundatio Detailed Statement of FinaD¢ial Activities for the Year Ended 31 March 2024 Totsl 2024 Total 2023 Donallons rtndlegades Donations and collections Dancing for Parkinsons Grants Other income 2.970 4.370 10,000 1,169 1.176 4.146 Charitable odlvldes Membership payments Income raised from Besocial events Dancing for Parkinsons Income 99.720 1.128 66,854 984 1,876 11)0,848 69,714 Investment Income Income from listed investments 7527 7,355 7527 7,355 This p•ge does th)t forni part of the s¢thitory financial stalements. Page 18
Wincbcombe Day Care Foundation Detsiled Statement of Financial A¢tfvilies for the Year Ended 31 March 2024 Total 2024 Totsl 2023 Charl(4ble acilvitles Wages and salari¢s Staff p¢nsions Staff training Rates & water LighL heat and power Insuran Repairs and maintenanc¢ Telephone Computer software and maintenanc¢ costs Printing, postage and stationery Charitable donations Hire of plant and mh1Cry (Op¢rnting l¢as¢s) Sundry eXpSeS Cleaning Enl¢rtainmcnl & food sts Advertising Besocial event costs Dancing for Parkinsons costs DwKing for Parkinsons Costs Oth¢r activity costs SUIt¢Y fees ACCOUntsn fees Legal and professional fees Bank charges D¢pr¢¢iation (80.534) (1.409) (1.737) (267) (5.192) (1,803) (7.134) (864) (1.019) (1.021) (750) (363) (lJ75} (4.947) (15,670) (929) (270) (2,691) (99.630) (1,614) (1,827) {464) (3.922) (1.747) (5.818) (815) (3,213) (1,043) (374) (1,548) (4.927) (9.471) (1.989) (22D) (9.035) (64) (1,590) (1,296) (7,915) (631) (2,106) (1.300) (12.032) (450) (8.844 152,706) {168.136 Gainsllas on inveslmenl afsets Revaluation of investments 32.986 (I1.797) This page does not forni part of th¢ stabjtory financial slatements. Page 19