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2021-06-30-accounts

CHARITY COMMISSION Trustees, Annual Report for the period Section A Reference and adminislralion details Charity narne £¢ IOL4- Olhef names the charity is known by É4OL OL k Reglsteied charlly numbef lif anv) Chaiity's pilncipol addres5 14 0$¢ Postcode Names ot the chaTlty trustee5 who manage the chaiity N•me of pwsofft body) en¢liled to appolnt tms¢ee (If any) Tntsl•e Mame ollce 01 w) O•te5 Kted If not for whole yeaf v& Ilb 06Soa oso 10 11 12 13 14 15 16 17 18 19 20 Names ol the trustees I{￿ the tha(ity, W afty (for example. any (ustodban trustee5) Datts il not loi whole yèar TAR Ma￿h 2012

Section A Reference and administFation details (continued) Names and éddie55es of advisers Type ol advlser l*inal infomièlM)n Mame Name ol chief executive or names ol senior staff fflefflbers {0 tiorol in10m￿tiOn Section B 51ru(tuie, governance and managefflenl Oescliption ol the chaiity's tiusts Type o19overning do(ument (eg Irusl deed, conslitulion How the charity is constituted (eg iius¢ assoclètlon. company) L /o£AK4 Trustee sele(lion rnethods {eg appoinied by. elecle¢J by) Additional governance Issues (optional inftymaiion You may th005e to include additional Inlorrnation. where relevani. ab¢yJt.. polkles and procedures adopted lor the induction and training of Iru5tee¥ . the chartty's organlsatlonal 5trucluie and a)v wider netwo￿ wilh whKh the tharlty work5.. . relallonship wlth any ￿￿ted parlles- . tsustees, consideratton ol major ￿￿kS and the $Y￿eM a￿d pi¢xeduie5 lo man4e them. L),,,. ALé OAJ I- TAR ljlarth 2012

Section C Objectives and activities Summary of the objects of the chaiity set out in its governing document SummaFy of ihe main activitles undertaken loi the p¥JlAic beneht in relation to these oblects (Include wlthln thls secllon the statutoiy deilarjtion that tru5tee5 have had fegard io the guidance Issued by the Charity Cornmis5ion on public benethi) its .bi Addilional detsils ol objectives and activlties {(ytionol inloimation) You w (h005e to indude further statements. where relevant. about= policy on grafttmakln ' pollcy pr￿3Mme relatsd InvesirY￿l.. . conlributlon made by ￿luntee1 Sectioii D Achievefflenls and perloifflance gjmmary ol the maln achievements ol the d￿ritY during the year I￿6 ) i. ¢r &4*6 È404 1 TAR March 2012

Section E Financial ieview Brief statement ol ihe charity'5 policy Dn reserves 45 j•J Detsi15 of any hJnd5 materially in deficit kloL¥g Further financial Teview details (optional inloimation) You fflay {l￿se to include addllional information. where relevanL about.. the Iharlty's piincipal sDuiie5 DI lund5 {In(lu¢Jing arry lundièlsl￿). . how expenditure has supported Ihe kry obiective5 of the chaiity. Investment pollcy and otyectsves ￿(￿dIng any ethical imfestrnent policy adopted. Se(tion F other optional Intoimation Section G Deilaialion The tfustees declare that they have approved the trustee< report aL￿e Si9ned on behalf ol ihe Ihaiity's Iru5tees natyrels) Full name(s) Position {eg 5e(retsry, 0￿1r. et¢ UllPJFJ TAR March 2012

Caribbean Elderly Hairoun Day Centre

Annual Accounts

30th June 2021

Registered Charity no: 1013824

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

Statement of Financial Activities for the year ended 30th June 2021

Note
Incoming Resources
Incoming resources from generated funds
Voluntary Income:
Donations
3
Grants
4
Covid, furlough claims & Grant
4
Sub total voluntary Income
Activities for generating funds
Fundraising activities
5
Investment income
6
Incoming resources from Charitable activities
Day Care Provision
7
Other incoming resources
8
Total Incoming resources
Resources Expended
Costs of generating funds:
Cost of generating Voluntary income
9
Fundraising trading costs
10
Cost of generating Investment income
11
Charitable Activities
Day Care Resources
12
Support Costs
13
Governance Costs
14
Losses through Depreciation
15
Total Resources Expended
Net Incoming Resources
Total funds brought forward
20
Gross Transfers between Funds
21
21
Prior Year Adjustment
1.4
Balance carried forward as at 30th June 2021		 Unrestricted
Funds
865
11,610
32,565
45,041
4,477
-
4,477
1
16,594
-
16,594
-
66,112
-
-
64
64
42,425
2,394		 Restricted
Funds
7,520
7,520
-

-
-

-
-
-
-
7,520
-
-

-
-
7,520

-
7,520
-

242
7,762
242
-
26,742
-
24,697
-
-		 Total Funds
2021
865
19,130
32,565
52,561
4,477
-
4,477
1
16,594
-
16,594
-
73,632
-
-
64
64
49,945
2,394
52,339
1,193
319
53,915
19,717
22,890
24,697
24,697
-
-
42,607		 Total Funds
2020
1,534
7,520
12,862
21,916
1,524
-
1,524
2
26,420
-
26,420
-
49,862
-
-
96
96
55,328
2,463
44,819
1,193
77
46,153
19,959
3,852
-
24,697
-		 57,791
1,842
425
60,154
10,292
-
33,182
5,247
-
5,247
-
40,804 1,803 22,890

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

Balance Sheet as at 30th June 2021

Notes
2021
Fixed Assets
15
958
Intangible Assets
-
958
Current Assets
Debtors
17
6,011
Cash at bank & in hand
18
36,352
42,362
Liabilities: amounts falling due within one year
19
713
Net Current Assets
42,607
Funds
Unrestricted Fund Balance
40,804
Restricted Fund Balance
1,803
Total Charity Funds
42,607
Approved by the Trustees and signed on their behalf by:
……………………………………………………………}
Paul N Hodgson
}
}
}
Dated
Paul Hodgson (Apr 30, 2022 12:04 GMT+1)
Paul Hodgson
Apr 30, 2022		 2020
1,277
-
1,277
347
22,000
22,347
734
22,890
3,852
-
26,742
22,890

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

1 . Accounting Policies

The principle accounting policies are summarised below. The accounting policies have been applied consistently thoughout the year and in the preceeding year.

1.1 Basis of preparation

(i) These accounts are the accounts of the Caribbean Elderly Hairoun Day Centre

(ii) These accounts have been prepared on the accrual basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid.

(ii) The Statement of Recommended Practice - (SORP 2005) has been followed in the preparation of these accounts.

1.2 Fund accounting

(i) The charity's unrestricted general fund consists of funds which the charity may use fo purposes at its discretion.

(ii) The charity's restricted funds are those where the donor has imposed restrictions on t of the funds which are legally binding.

1.3 Change in basis of accounting

(i) There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.4 Changes to previous accounts

(i) No changes have been made to the accounts for previous years.

2.1 Incoming Resources

(i) All income is accounted for when the charity has entitlement, there is certainty of rece the amount is measurable.

(ii) Grants and donations are only included in SOFA when the charity has unconditional entitlement to resouces.

(iii) The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

(iv) Investment income is included in the accounts when receivable.

2.2 Resources Expended

(i) Resources expended are included in the Statement of Financial Activities on an accru basis inclusive of any VAT which cannot be recovered.

(ii) Grants and donations are only included in SOFA when the charity has unconditional entitlement to resouces.

(iii) The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

(iv) Investment income is included in the accounts when receivable.

(v) Administrative expenditure comprises costs incurred in running the charity. Where applicable. some of these costs have been treated as direct char

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

3
Donated Income
Covid related
General Donations
Bequeths & Legacies
Mini-Bus Donations
4
Grant Income
Bucks County Council - Core Grant
Global Fund UK
Other - Covid related
Paypal Fund
5
Fundraising Activities
Food Sales
Sponsored Income
Mini-bus hire
Event Income - Cricket match
Commission
6
Investment Income
Bank Interest Received
7
Day Care Income
Local Authority Clients
Self-funded Clients
8
Other Income
Oline Filing Incentive
Miscellaneous Income		 2021
£
865
-
-
865
2021
£
7,520
10,000
32,565
1,610
51,695
2021
£
4,477
-
-
4,477
2021
£
1
2021
£
4,739
11,855
16,594
2021
£
-
-
-		 2020
£
1315
154
65
1,534
2020
£
7,520
10,862

-
18,382
2020
£
-
1,524
-
1,524
2020
£
2
2020
£
16,068
10,352
26,420
2020
£
-
-
-

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

9
Cost of Generating Voluntary Income
Staff Cost
Staff Expenses
10
Fundraising Trading Costs
Public Collection Resources
Supplies for Community Event		 Unrestricted
Funds
£
-
-
-
Unrestricted
Funds
£		 Restricted
Funds
£
-
Restricted
Funds
£
-
-		 2021 Total
£
-
-
-
2021 Total
£
-
-		 2020 Total
£
-
-
-
2020 Total
£
-
-
11
Bank Charges
Finance Charge
Interest paid
12
Day Care Resources
Staff Costs
Groceries
Mini-Bus Expenses
Client Welfare Resources
Day Centre Running Costs
13
Support Costs
Staff Costs
Staff Expenses - Mileage
Administration
IT
Insurance
Equipment
Gift & Donations
Repairs & Maintenance
Subscription & Memberships
Other Expense		 Unrestricted
Funds
£
32
32
-
64
Unrestricted
Funds
£
37,390
1,264
2883
194
694		 Restricted
Funds
£
-
Restricted
Funds
£
7,520
7,520
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-		 2021 Total
£
32
32
-
64
2021 Total
£
44,910
1,264
2,883
194
694
49,945
2021 Total
£
-
152
1,460
92
532
-
-
-
158
-
2,394		 2020 Total
£
64
-
64
2020 Total
£
50,338
1,395
1,747
938
910
42,425 55,328
Unrestricted
Funds
£
-
152
1,460
92
532
-
-
-
158
2,394		 2020 Total
£
-

189
1,105
101
471
130

165
-
302
-
2,463

Caribbean Elderly Hairoun Day Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

14
Governance
DBS check cost
Accounting & Payroll
Compliance Costs
Trustee's Expenses
Tangible Fixed Assets
15
At 1 July 2020
Additions
At 30 June 2021
Depreciation
At 1 July 2020
Charge for the period
At 30 June 2021
Net book Value
At 1 July 2020
At 30 June 2021
Annual Depreciation Rate
Basis
15
Losses Through Depreciation
Depreciation		 2021
-
1,193
-
1,193
Motor
Vehicle
30,581
-
30,581
29,613
242
29,855
969
726
25%
Reducing
Unrestricted
77		 2020
186
1,656
-
1,842
Centre
Equipment
7,169
-
7,169
6,861
77
6,938
308
231
25%
Reducing
Restricted
242		 Computer
Equipment
498
-
498
498
498
-
0
-
0
20%
5 Year
2021 Total
319		 Total
38,248
-
38,248
36,972
319
37,291
1,277
958
2020
568

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

16
Staff Costs Analysis
Care Workers
Catering & Transport
Management
Recruitment
Temporary Staff Costs
Training		 Day Care
Provision
Day Care Support
Costs
Administration Support
Costs
2021
Total
£
£
£
£
17,545
-
-
17,545
-
9,695
-
9,695
8,729
-
8,729
17,457
195
-
300
45
60
-
168
26,829
9,695
8,729
44,910		 2020 Total
£
17,493
9,146
23,144
195
300
60
50,338

Where appropriate a proportion of the management salaries are allocated to day care costs. No employee received remuneration of more than £50,000

Trustees are not remunerated. No Trustees received reimbursement of expenses in the year under review.

17
Debtors
Monies Due for Services
Accrued Income
Prepayments
18
Cash at bank & in hand
Instant Access Account
Transport Account
Current Account
Petty Cash
19
Liabilities
Creditors
Business Charge Card
Accruals
Payroll Liabilities
Pre-Paid Income
Total Liabilities		 £
4,894
992
124
6,011
£
2,052
26,111
8,111
78
36,352
£
2
-
90
519
106
713

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

20 Fund Balances (1)

21

Restricted
Mini-Bus Fund
(i)
Client Welfare Fund
(ii)
General Fund
(iii)
Unrestricted
Reserves
(iv)
Capital & Equipment Fund
(v)
Client Welfare Fund
(vi)
General Fund
(vii)
At 30 June 2021
Fund Balances (2)
Mini-Bus Fund
(i)
Client Welfare Fund
(ii)
General Fund
(v)
Reserves
(vi)
Capital & Equipment Fund
(vii)
Total Funds		 Balance
Income
Expenditure
Transfers
Net
Inflow/Outflow
Balance
1 Jul 2020
in year
in year
in year
30 Jun 2021
32,797.83
0.00
-
32,797.83
-
32,797.83
-
-
2,117.43
-
-
314.86
-
314.86
-
1,802.57
8,173.48
-
7,520.00
7,762.16
8,415.64
8,173.48
-
-
26,741.78
7,520.00
7,762.16
24,697.05
-
24,939.21
-
1,802.57
30,328.34
-
-
-
30,328.34
6,286.73
-

-
6,286.73
-
6,286.73
-
-
19,076.78
45,040.57
193.72

58,100.78
-
13,253.93
-
5,822.85
59,543.83
-
21,071.66
45,959.50

89,084.56
64,196.72

4,652.89
3,851.98
-
66,112.23
46,153.22
24,697.05
44,656.06
40,804.08
22,889.80
73,632.23
53,915.38
-
19,716.85
42,606.65
Balance
Income
Expenditure
Transfers
Net
Inflow/Outflow
Balance
1 Jul 2020
in year
in year
in year
44,377.00

32,797.83
-
-
32,797.83
-
32,797.83
-
-
21,194.21
45,040.57
193.72
58,415.64
-
13,568.79
-
7,625.42
67,717.31
-
28,591.66
53,721.66
97,500.20
72,370.20

4,652.89
30,328.34
-
-
-
-
30,328.34
6,286.73
-
-
6,286.73
-
6,286.73
-
-
22,889.80
73,632.23
53,915.38
-
19,716.85
42,606.65

NOTES

(i) Mini-Bus Fund

The Mini-bus is funded from an Age-Concern Grant, donations and fundraising during the year. The written down value of the bus is set aside each year to assist in funding future purchases. Due to Covid losses this fund has been considerably depleted.

(ii) Client Welfare Fund

The Client Welfare Fund consists of income and expenditure for specific projects for client well-being, such as gardening, mental health & physical exercise. The fund also funds the Christmas dinner for clients and any trips and outings.

(iii) General Fund

The General Fund maintains the core funding of the charity to provide day care provision for the elderly, and those with physical and mental support needs. Funds are provided by charges directed to clients and to the local authority, as well as additional grants.

(iv) Reserves

Charity provides for a reserve of at least 6 months running cost of the Charity. Whilst it is unrestricted, it's usuage is limited to a 'force majeure' being inflicted upon the charity and by decision of a quorum of the managment commitee and trustees. 20% of the General unrestricted surplus for the year is transfered to the reserve fund & the minimum reserve is currently set at £30,000.

(v) Capital & Equipment Fund

The Capital & Equipment Fund provides for the funding and replacement of the centre's equipment, including computer hardware and software, kitchen appliances, clients specialist equipment and general fixtures and fittings. It is provided for each year by the written down value of the current equipment. This has been depleted due to Covid losses.

Hairoun SORP accounts 2021- Corporated Master .xls (1)

Final Audit Report

2022-04-30

Created: 2022-04-30 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAIgi39bPv5JYXkybQcSpwi0r-7cBTI4Fp

"Hairoun SORP accounts 2021- Corporated Master .xls (1)" Hist ory

Document created by Rosalyn Hodgson (ros@bcams.co.uk)

2022-04-30 - 11:02:52 AM GMT- IP address: 92.15.254.151

Document emailed to Paul Hodgson (accounts@bcams.co.uk) for signature

2022-04-30 - 11:03:28 AM GMT

Email viewed by Paul Hodgson (accounts@bcams.co.uk)

2022-04-30 - 11:04:04 AM GMT- IP address: 92.15.254.151

Document e-signed by Paul Hodgson (accounts@bcams.co.uk)

Signature Date: 2022-04-30 - 11:04:50 AM GMT - Time Source: server- IP address: 92.15.254.151

Agreement completed.

2022-04-30 - 11:04:50 AM GMT

Independent examiner's report to the trustees of the Caribbean Elderly Hairoun Day Centre

I report on the accounts of the Trust for the year ended Caribbean Elderly Hairoun Day Centre for the year ended 30[th] June 2021 which are set out on pages 1 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Jackie Stewart (Apr 29, 2022 10:13 GMT+1)

Name: Jackie Stewart

Relevant professional qualification or body: Association of Chartered Certified Accountants

Address: 99 De Frene Road, London, SE26 4AF

Date: Apr 29, 2022

Independent examiner 2021

Final Audit Report

2022-04-29

Created: 2022-04-22 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA0hv-vzWh2uttsHF9n1eD2LMZl9M4lzc-

"Independent examiner 2021" History

Document created by Rosalyn Hodgson (ros@bcams.co.uk)

2022-04-22 - 4:43:28 PM GMT- IP address: 92.15.251.255

Document emailed to Jackie Stewart (jstewart@funancialtraining.com) for signature

2022-04-22 - 4:44:12 PM GMT

Email viewed by Jackie Stewart (jstewart@funancialtraining.com)

2022-04-23 - 8:00:21 AM GMT- IP address: 81.98.72.136

Document e-signed by Jackie Stewart (jstewart@funancialtraining.com) Signature Date: 2022-04-29 - 9:13:32 AM GMT - Time Source: server- IP address: 81.98.72.136

Agreement completed.

2022-04-29 - 9:13:32 AM GMT