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 CoTh8￿tine
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 Ma￿h 2024.
Structur& gov¢rnan¢¢ 2nd mgnagement
or8anlsallon41 SIr4¢￿re
The Found*ion's Purpos¢ and Public Benefft
The w]￿h￿rnbe Day Care Foundation has wntinued lo meet its Ori￿nal 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 meMor￿thim 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 P￿10d 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 I￿l￿ding 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 supp￿rt 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 Ma￿h 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 b￿n 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 i￿luding 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 perfor￿￿lleC
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¢ cO￿ty 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 Techni￿1 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 def￿1t 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￿$10￿ pfiyments £81.943 (2023 - £101244).
The financial position of the Foundation is much improved on the last accounting year. This is due to two main
fa¢tOTS nom¢ly: th¢ In￿esse in the numbers of members ond the reduction in soJari¢s.
Pollcy on reserv
R¢serve5 Policy
The Coun¢il members have ￿ntInUed their policy of maintsining reseThrs not ￿mMitted or invested in tangible
assets of tsYi¢¢ our annual running wsts. Inevitsbly Tising costs have put some pressure upon this policy but
public donatioDS. tharitsble 8rants and raising have FKlped to ￿leViate thi$ 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 I￿rking in the eharity sector. Accounting
arrangements 8r¢ in line with Current g(x)d H￿rkIng practices.
Smau Companies provls5on ststement
This report has been prepared in a￿Ordan￿ 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 WAnth￿mbe 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 A￿epted Accountin8 P￿11¢¢) 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 f￿￿￿18] statement& the trustees are
required to:
select suitsble accounting policies and apply them e•)nsist¢ntly?
observe th¢ methods and pri￿lpleS in the Charities SORP.
make judgements and estimales that are re&sonabl¢ and prudM¢
state wheth¢r appIl￿ble 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 COMpan￿S 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 f0Th￿rd
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 1Th￿tee5. 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 aC￿rdance 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 recO￿lS¢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 le￿gniSed 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 in￿e ￿ 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 r￿ed assets
Individual fixed assets c4)sting £50.00 or more are initially recorded at cosL
Depreciatlon and amortlsAtlon
Depreciation is provided on ton￿1)1¢ r￿ed 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 [Kasd￿ld 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¢ Ca1￿lated 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 SI￿L-te￿i highly liquid
investsnents that are readily ¢onv¢rtibk to a k￿wll an￿Unt 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 tn￿tte$ 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
Clafs1J7￿llon
Financial assets and financial liabilities are re¢o8nised wlwn the Ch￿lty becomes a party to the contractual
provisions of the instsvmenL
Finan¢ial liabilities and equity instruments are classified a￿rdIng 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 n￿o5￿reMent
All finan¢iaJ assets and liabilities ar¢ initiaity measured at transa¢lion price (I￿lUdIng ￿￿SA￿lOn ¢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 statem￿t of financial position when. and only when there
exists 8 le8811y enforceable right to s¢t off th¢ reCo￿lsed 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 tra￿fe[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 th￿Ugh 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
I￿ore
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 it*ruments for speculative purposes.
Derivatives are initially ￿gnised at f8ir valu¢ * the d*e 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 Measuren￿nI
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[w￿GtiOns 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 ex￿pt from taxation.
8 TAllglble fixed gssets
I￿SehOld
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 Inveskn￿ts
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
C￿h 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 m￿h1￿Cry (Op¢rnting l¢as¢s)
Sundry eXp￿SeS
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
Gainslla￿s on inveslmenl afsets
Revaluation of investments
32.986
(I1.797)
This page does not forni part of th¢ stabjtory financial slatements.
Page 19