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
Mah 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 in10mtiOn
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
$YeM ad 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 pr3Mme relatsd InvesirYl..
. conlributlon made by luntee1
Sectioii D
Achievefflenls and perloifflance
gjmmary ol the maln achievements ol the
dritY during the year
I6
) 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 {lse 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 aLe
Si9ned on behalf ol ihe Ihaiity's Iru5tees
natyrels)
Full name(s)
Position {eg 5e(retsry, 01r. 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)
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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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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