Trustees’ Annual Report for the period
From Period start date : 1[st] July 2021 To Period end date: 30[th] June 2022
Charity name: THE CARIBBEAN ELDERLY HAIROUN DAY CENTRE
Charity registration number: 1013824
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | Improve the welfare of the elderly in the High Wycombe area, without discrimination. To advance the physical & mental health of the elderly by promoting social inclusion, appropriate exercises and nutritional meals. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
Provision of help & support to the elderly, their next of kin and carers. Exercise of Upper & Lower body as well as sensory organs. |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | In our planning for the year, we have kept in mind the Charity Commission’s guidance on public benefit. |
Additional information (optional) You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | This year, we have maintained our transportation service to get clients to the centre. They have been fed nutritional meals. We have introduced more upper & lower body exercises to aid mobility and improve health. Started to clear up our garden area, to help the elderly promote feelings of accomplishment and competence. It has also helped them psychologically. |
| Additional information (optional) You may choose to include further statements |
Additional information (optional) You may choose to include further statements |
where relevant about: |
|---|---|---|
| Achievements against objectives set |
Para 1.41 | |
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The Charity continues to face challenges in its finances and the revenue from clients and grants is not covering the outlay. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | Reserves were designed to give the charity 6 months operating costs in case of force majeure. However covid and falling numbers mean that the reserved have been deployed to keep the charity solvent |
| Amount of reserves held | Para 1.22 | £30,328 |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of fund materially in deficit |
Para 1.24 | The general fund has been impacted by covid 19 and loss of clients who have died or gone into care |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | The charity requires an increase in clients and grant income to be sustainable. |
Additional information (optional) You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
Constitution adopted October 1998 | |
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Charitable Association |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Unincorporated Association |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Trustees are appointed bi-annually at an AGM |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | THE CARIBBEAN ELDERLY HAIROUN DAY CENTRE |
|---|---|
| Other name the charity uses | The Hairoun Elderly Day Centre |
| Registered charity number | 1013824 |
| Charity’s principal address | Lady Verney Close High Wycombe Buckinghamshire HP13 6TB |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee(if any) |
|---|---|---|---|---|
| Paul Hodgson | Chair | 2022 | Management Committee | |
| Kojo Bonsu | 2022 | Management Committee | ||
| Makeda Bonsu | 2022 | Management Committee | ||
| Dwight Bushay | Vice Chair | 2022 | Management Committee | |
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address adviser
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
||
|---|---|---|
| Paul Hodgson | ||
Chair |
||
| 27thApril 2023 | ||
| 27thApril 2023 |
TAR-DOC 2022
Final Audit Report
2023-04-29
Created: 2023-04-29 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA8W90Ml_a-AWAmy5NkV4kEfvx40FBNVmf
"TAR-DOC 2022" History
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Caribbean Elderly Hairoun Day Centre
Annual Accounts
30th June 2022
Registered Charity no: 1013824
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
Statement of Financial Activities for the year ended 30th June 2022
| 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 2,882 1,000 - 3,882 1,049 - 1,049 0 39,044 - 39,044 - 43,976 - - 104 104 46,090 15,968 |
Restricted Funds 10,560 10,560 - - - - - - - 10,560 - - - - 7,520 - 7,520 - 239 7,759 2,801 1,803 - - - |
Total Funds 2022 2,882 11,560 - 14,442 1,049 - 1,049 0 39,044 - 39,044 - 54,536 - - 104 104 53,610 15,968 69,578 2,405 239 72,326 17,791 - 42,597 - - - 24,806 |
Total Funds 2021 865 19,130 32,565 |
|---|---|---|---|---|
| 52,561 4,477 - |
||||
| 4,477 1 16,594 - |
||||
| 16,594 - |
||||
| 73,632 | ||||
| - - 64 |
||||
| 64 49,954 2,394 |
||||
| 62,058 2,405 - 64,567 20,591 - 40,795 - - |
52,349 1,193 319 |
|||
| 53,925 | ||||
| 19,708 | ||||
| 22,890 24,697 24,697 - - |
||||
| 20,203 | 4,603 | 42,597 |
2
Caribbean Elderly Hairoun Day Centre
Registered Charity no: 1013824
Balance Sheet as at 30th June 2022
| Notes 2022 Fixed Assets 15 718 Intangible Assets - 718 Current Assets Debtors 17 12,300 Cash at bank & in hand 18 12,756 25,056 Liabilities: amounts falling due within one year 19 1,409 Net Current Assets 24,365 Funds Unrestricted Fund Balance 19,762 Restricted Fund Balance 4,603 Total Charity Funds 24,365 Approved by the Trustees and signed on their behalf by: ……………………………………………………………} Paul Hodgson } } } Dated Mar 31, 2023 |
2021 1,277 - |
|---|---|
| 1,277 347 22,000 |
|
| 22,347 734 |
|
| 22,890 | |
| 3,852 - 26,742 |
|
| 22,890 | |
3
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022
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 for it purposes at its discretion.
(ii) The charity's restricted funds are those where the donor has imposed restrictions on the 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 receip 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 accrual 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 charit
4
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30TH JUNE 2022
| 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 GroundWork 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 |
2022 £ 2882.15 - - 2,882 2022 £ 7,520 - 3,040 - 1,000 11,560 2022 £ 1,049 - - 1,049 2022 £ 0 2022 £ 6,360 32,684 39,044 2022 £ - - - |
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 £ - - |
||
| - |
5
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022
| 9 Cost of Generating Voluntary IncomeUnrestricted FundsRestricted Funds £ £ Staff Cost - Staff Expenses - - - 10 Fundraising Trading Costs Unrestricted FundsRestricted Funds £ £ Public Collection Resources - - 11 Unrestricted FundsRestricted Funds £ £ Bank Charges 5 Finance Charge 99 Interest paid - 104 - 12 Day Care Resources Unrestricted Funds Restricted Funds £ £ Staff Costs 36,713 7,520 Groceries 3,569 Mini-Bus Expenses 4,020 Client Welfare Resources 407 Day Centre Running Costs 1,381 46,090 7,520 13 Support Costs Unrestricted Funds Restricted Funds £ £ Staff Costs 12,890 - Staff Expenses - Mileage - - Administration 1,167 - IT 433 - Insurance 611 - Equipment 51 - Gift & Donations 20 - Repairs & Maintenance 637 - Subscription & Memberships 159 - Other Expense - 15,968 - Supplies for Community Event |
2022 Total £ - - - 2022 Total £ - - 2022 Total £ 5 99 - 104 2022 Total £ 44,233 3,569 4,020 407 1,381 53,610 2022 Total £ 12,890 - 1,167 433 611 51 20 637 159 - 15,968 |
2021 Total £ - - |
|---|---|---|
| - | ||
| 2021 Total £ - |
||
| - | ||
| 2021 Total £ 64 - |
||
| 64 | ||
| 2021 Total £ 44,910 1,273 2,883 194 694 |
||
| 49,954 | ||
| 2021 Total £ - 152 |
||
| 1,460 | ||
| 92 532 - - - 158 - |
||
| 2,394 |
6
Caribbean Elderly Hairoun Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022
| 14 Governance 2022 DBS check cost - Accounting & Payroll 2,405 Compliance Costs Trustee's Expenses - 2,405 Tangible 15 Motor Vehicle At 1 July 2021 30,581 Additions - At 30 June 2022 30,581 Depreciation At 1 July 2021 29,855 Charge for the period 182 At 30 June 2022 30,037 Net book Value At 1 July 2021 726 At 30 June 2022 545 Annual Depreciation Rate 25% Basis Reducing 15 Losses Through Depreciation Unrestricted Depreciation - |
2021 - 1,193 - 1,193 Centre Equipment 7,169 - 7,169 6,938 58 6,996 231 173 25% Reducing Restricted - |
Computer Equipment 498 - 498 498 498 -0 -0 20% 5 Year 2022 Total 239 |
Total 38,248 - |
|---|---|---|---|
| 38,248 | |||
| 37,291 239 |
|||
| 37,530 | |||
| 958 | |||
| 718 | |||
| 2021 319 |
7
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022
20 Fund Balances (1)
Restricted Mini-Bus Fund (i) Client Welfare Fund (ii) General Fund (iii) Unrestricted Reserves (iv) Capital & Equipment Fun (v) Client Welfare Fund (vi) General Fund (vii) At 30 June 2022 21 Fund Balances (2) Mini-Bus Fund (i) Client Welfare Fund (ii) General Fund (v) Reserves (vi) Capital & Equipment Fun (vii) Total Funds |
Balance Income Expenditure Transfers Net Inflow/Outflo w Balance 1 Jul 2021 in year in year in year 30 Jun 2022 - - - - - - 1,802.57 - - - - 1,802.57 - 10,560.00 7,759.40 - 2,800.60 2,800.60 - |
|---|---|
| 1,802.57 10,560.00 7,759.40 - 2,800.60 4,603.17 |
|
| 30,328.34 - - - 30,328.34 - - 51.48 - 51.48 - 51.48 - 5,822.85 3,882.15 406.51 - 3,475.64 9,298.49 4,643.40 39,652.21 64,109.20 - 24,456.99 - 19,813.59 - |
|
| 40,794.59 43,534.36 64,567.19 - 21,032.83 - 19,761.76 |
|
| 42,597.16 54,094.36 72,326.59 - 18,232.23 - 24,364.93 |
|
| Balance Income Expenditure Transfers Net Inflow/Outflo Balance 1 Jul 2021 in year in year in year 44,742.00 - - - - - - 7,625.42 3,882.15 406.51 - 3,475.64 11,101.06 4,643.40 50,212.21 71,868.60 - 21,656.39 - 17,012.99 - 30,328.34 - - - - 30,328.34 - - 51.48 - 51.48 - 51.48 - |
|
| 42,597.16 54,094.36 72,326.59 - 18,232.23 - 24,364.93 |
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 & funds have been used for the centre running costs
(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. This fund is now overdrawn due to Covid losses and reservesa will need to be accessed in the next year to ensure the charity can continue to function.
- (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.
8
Hairoun SORP accounts 2022 - Corporated Master .xls 1.2
Final Audit Report
2023-03-31
Created: 2023-03-31 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAOMUZLAtPkCgNF1Bi18JS18hm3N8Cf5dg
"Hairoun SORP accounts 2022 - Corporated Master .xls 1.2" His tory
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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 2022 which are set out on pages 1 to 8.
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:
Name: Jackie Stewart
Relevant professional qualification or body: Association of Accounting Technicians
Address: 27 Old Gloucester Street, London, WC1X 3AN
Date: Mar 21, 2023
Independent examiner 2022
Final Audit Report
2023-03-21
Created: 2023-03-21 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAABOccVSG2h_1YIZDcZoSUzAXf7wdnyALw
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