The Hairoun Day Centre Annual Chairman's Report 2022-2023
Dear Members, Sta�, and Supporters,
As the Chairman of the Hairoun Elderly Day Centre, it is my pleasure to present our annual report for 2022-2023. This year has been one of transition.
ACHIEVEMENTS AND HIGHLIGHTS
This year I was appointed as the Chair, following the resignation of our previous Chair.
During this time the Charity has an average daily attendance of 6 clients per day, our revenue has stagnated and the centre su�ered from general disrepair.
1.Major achievement We halted the major leaks that had caused major disrepair within the centre.
2.Major achievement We underwent a successful PAMMS assessment by our local council.
- Major achievement We maintained the daily average number of clients
SERVICES AND ACTIVITIES
We continue to o�er a wide range of services and activities to support the wellbeing of our elderly community members. Popular programs this year included:
Activity 1, Physiotherapy
Activity 2, Thanksgiving Services
Activity 3, a range of Board games
FINANCIAL OVERVIEW
Total income: £41k Total expenditure: £65k Our Charity made a loss of £23k
STAFF AND VOLUNTEERS
Our dedicated team of 3 sta� members and 3 volunteers have been instrumental in helping to stabilise our services this year.
CHALLENGES AND FUTURE PLANS
Looking ahead, we plan to:
-
Renovate our site
-
Increase the number of clients to the centre
-
Increase revenue and variety of activities
ACKNOWLEDGEMENTS
I would like to express my heartfelt gratitude to our members, their families, our sta�, volunteers, and community partners. Your support and engagement make our centre a vibrant and caring.
CONCLUSION
As we look to the future, we remain committed to enhancing the lives of our elderly community members. With your continued support, I am confident that The Hairoun Day Centre will continue to thrive and make a positive impact, within the Community.
Thank you for your trust and support.
Sincerely,
Paul Hodgson
Chairman, Hairoun Elderly Day Centre
Caribbean Elderly Hairoun Day Centre
Annual Accounts
30th June 2023
Registered Charity no: 1013824
1
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
Statement of Financial Activities for the year ended 30th June 2023
| Unrestricted Note Funds Incoming Resources Incoming resources from generated funds Voluntary Income: Donations 3 1,272 Grants 4 - Sub total voluntary Income 1,272 Activities for generating funds Fundraising activities 5 160 - 160 Investment income 6 1 Incoming resources from Charitable activities Day Care Provision 7 36,183 - 36,183 Other incoming resources 8 - Total Incoming resources 37,615 Resources Expended Costs of generating funds: Cost of generating Voluntary income 9 - Fundraising trading costs 10 - Cost of generating Investment income 11 64 64 Charitable Activities Day Care Resources 12 55,178 Support Costs 13 3,905 59,083 Governance Costs 14 1,973 Losses through Depreciation 15 43 Total Resources Expended 61,163 Net Incoming Resources 23,548 - Total funds brought forward 20 19,762 Gross Transfers between Funds 21 136 - 21 Prior Year Adjustment 1.4 - Balance carried forward as at 30th June 2023 3,922 - |
Unrestricted Note Funds Incoming Resources Incoming resources from generated funds Voluntary Income: Donations 3 1,272 Grants 4 - Sub total voluntary Income 1,272 Activities for generating funds Fundraising activities 5 160 - 160 Investment income 6 1 Incoming resources from Charitable activities Day Care Provision 7 36,183 - 36,183 Other incoming resources 8 - Total Incoming resources 37,615 Resources Expended Costs of generating funds: Cost of generating Voluntary income 9 - Fundraising trading costs 10 - Cost of generating Investment income 11 64 64 Charitable Activities Day Care Resources 12 55,178 Support Costs 13 3,905 59,083 Governance Costs 14 1,973 Losses through Depreciation 15 43 Total Resources Expended 61,163 Net Incoming Resources 23,548 - Total funds brought forward 20 19,762 Gross Transfers between Funds 21 136 - 21 Prior Year Adjustment 1.4 - Balance carried forward as at 30th June 2023 3,922 - |
Restricted Funds - 3,760 3,760 - - - - - - - 3,760 - - - - 3,760 - 3,760 - 136 3,896 136 - 4,603 - 136 - |
Total Funds 2023 1,272 3,760 5,032 160 - 160 1 36,183 - 36,183 - 41,375 - - 64 64 58,938 3,905 62,843 1,973 180 65,060 23,684 - 24,365 136 - 136 - 681 |
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 |
||||
| 59,083 1,973 43 61,163 23,548 - 19,762 136 - - |
69,578 2,405 239 |
|||
| 72,326 | ||||
| 17,791 - |
||||
| 42,597 - - - |
||||
| 3,922 - |
4,603 | 24,806 |
2
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
Balance Sheet as at 30th June 2023
| Notes Fixed Assets 15 Intangible Assets Current Assets Debtors 17 Cash at bank & in hand 18 Liabilities: amounts falling due within one year 19 Net Current Assets Funds Unrestricted Fund Balance Restricted Fund Balance Total Charity Funds |
2023 539 - 539 3,160 2,745 5,905 5,762 681 3,922 - 4,603 681 |
2022 718 - |
|---|---|---|
| 718 12,300 12,756 |
||
| 25,056 1,409 |
||
| 24,365 | ||
| 19,762 4,603 |
||
| 24,365 |
Approved by the Trustees and signed on their behalf by: Paul Hodgson Paul Hodgson (Aug 31, 2024 23:42 GMT+1) …………………………………………………………… } Paul Hodgson } 31/08/24 } } Dated
3
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
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 its purposes at its discretion.
(ii) The charity's restricted funds are those where the donor has imposed restrictions on the use 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 receipt and 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 accruals 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 charitable expenditure.
4
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
| 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 |
2023 £ 1,272 - - 1,272 2023 £ 3,760 - - - - 3,760 2023 £ 140 - - - 20 160 2023 £ 1 2023 £ 6,753 29,430 36,183 2023 £ - - - |
2022 £ 2,882 - - |
|---|---|---|
| 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 £ - - |
||
| - |
5
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
| 9 Cost of Generating Voluntary Income Unrestricted FundsRestricted Funds £ £ Staff Cost - Staff Expenses - - - 10 Fundraising Trading Costs Unrestricted FundsRestricted Funds £ £ Public Collection Resources - - 11 Unrestricted FundsRestricted Funds £ £ Bank Charges - Finance Charge 64 Interest paid - 64 - 12 Day Care Resources Unrestricted Funds Restricted Funds £ £ Staff Costs 36,069 3,760.00 Groceries 3,692 Mini-Bus Expenses 3872 Client Welfare Resources 1413 Day Centre Running Costs 769 45,816 3,760 13 Support Costs Unrestricted Funds Restricted Funds £ £ Staff Costs 9,363 - Staff Expenses - Mileage - - Administration 1,539 - IT 461 - Insurance 629 - Equipment 30 - Gift & Donations 41 - Repairs & Maintenance - - Subscription & Memberships 159 - Other Expense 560 - 12,782 - Supplies for Community Event |
2023 Total £ - - - 2023 Total £ - - 2023 Total £ - 64 - 64 2023 Total £ 39,829 3,692 3,872 1,413 769 49,576 2023 Total £ 9,363 - 1,539 461 629 30 41 - 159 560 12,782 |
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 |
6
Caribbean Elderly Hairoun Day Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
| 14 Governance 2023 DBS check cost - Accounting & Payroll 2,459 Compliance Costs Trustee's Expenses - 2,459 Tangible 15 Motor Vehicle At 1 July 2022 30,581 Additions - At 30 June 2023 30,581 Depreciation At 1 July 2022 30,037 Charge for the period 136 At 30 June 2023 30,173 11.35 Net book Value At 1 July 2022 545 At 30 June 2023 409 Annual Depreciation Rate 25% Basis Reducing 15 Losses Through Depreciation Unrestricted Depreciation £ 1,972.80 |
2022 - 2,405 - 2,405 Centre Equipment 7,169 - 7,169 6,996 43 7,039 3.61 173 130 25% Reducing Restricted £ 0.00 |
Computer Equipment 498 - 498 498 498 -0 -0 20% 5 Year 2023 Total 180 |
Total 38,248 - |
|---|---|---|---|
| 38,248 | |||
| 37,530 180 |
|||
| 37,710 | |||
| 718 | |||
| 539 | |||
| 2022 Total 239 |
7
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
| 16 Staff Costs Analysis Care Workers Catering & Transport Management Recruitment Temporary Staff Costs Training |
Day Care Provision Day Care Support Costs Administration Support Costs 2023 Total £ £ £ £ 24,201 9,363 - 33,564 5,815 - - 5,815 9,363 - 9,363 - - 420 420 30 - 30 39,829 9,363 - 49,191 |
2022 Total £ 17,545 9,695 17,457 - 45 168 |
|---|---|---|
| 44,910 |
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 Other Creditors Total Liabilities |
£ 2,945 - 215 |
|---|---|
| 3,160 | |
| £ 74 83 2,061 528 |
|
| 2,745 | |
| £ 1,420 456 396 1,035 2,456 |
|
| 5,762 |
8
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023
20 Fund Balances (1)
| 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 2023 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/Outflow Balance 1 Jul 2022 in year in year in year 30 Jun 2023 - - - - - - 1,803 - - - - 1,803 2,801 3,760 3,896 136 - 2,801 - |
| 4,603 3,760 3,896 136 - 4,603 |
|
| 30,328 - 31,000 - 31,000 - 672 - 51 - - 74 - 74 - 125 - 9,298 1,431 1,413 9,316 - 9,298 - 0 19,814 - 36,184 59,677 40,180 16,688 3,126 - |
|
| 19,762 37,615 61,163 136 - 23,684 - 3,922 - |
|
| 24,365 41,375 65,060 0 23,684 - 681 |
|
| Balance Income Expenditure Transfers Net Inflow/Outflow Balance 1 Jul 2022 in year in year in year 30 Jun 2023 - - - - - - 11,101 1,431 1,413 9,316 - 9,298 - 1,803 17,013 - 39,944 63,573 40,316 16,688 325 - 30,328 - - 31,000 - 31,000 - 672 - 51 - - 74 - 74 - 125 - |
|
| 24,365 41,375 65,060 - 23,684 - 681 |
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 reserves have been used to keep the charity running. Trustees expect an increase in clients in 2024-25 and have reduced running costs.
-
(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. Covid-19 has had a major impact on finances. Reserves have been used to keep the charity functioning.
-
(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.
9
Hairoun SORP accounts 2023 - Corporated Master v1 .xls
Final Audit Report
2024-08-31
Created: 2024-08-31 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAP_D6m8OxLE5ZKV0fcAQrUpIEHQ6S9Ion
"Hairoun SORP accounts 2023 - Corporated Master v1 .xls" Hist ory
Document created by Rosalyn Hodgson (ros@bcams.co.uk)
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Agreement completed.
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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 2023 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 (Aug 30, 2024 15:27 GMT+1)
Name: Jackie Stewart
Relevant professional qualification or body: Association of Accounting Technicians
Address: 27 Old Gloucester Street, London, WC1X 3AN
Date: 30/08/24
2024-08-30
Independent examiner 2023
Final Audit Report
Created: 2024-08-12 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAz1FsfBDuwWFNtyK0OTxc1p0EWiLzWJBb
"Independent examiner 2023" History
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