## 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.
3. 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:
1. Renovate our site
2. Increase the number of clients to the centre
3. 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)
2024-08-31 - 10:39:57 PM GMT- IP address: 87.254.0.132
Document emailed to Paul Hodgson (paul.hodgson@hairouncentre.co.uk) for signature
2024-08-31 - 10:40:01 PM GMT
Email viewed by Paul Hodgson (paul.hodgson@hairouncentre.co.uk)
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Signature Date: 2024-08-31 - 10:42:24 PM GMT - Time Source: server- IP address: 87.254.0.132
## Agreement completed.
2024-08-31 - 10:42:24 PM 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 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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Document emailed to Jackie Stewart (jstewart@fwcommunity.co.uk) for signature 2024-08-12 - 12:27:24 PM GMT
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Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-18 - 1:01:13 PM GMT- IP address: 66.249.93.228
Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-20 - 1:33:17 PM GMT- IP address: 66.249.93.234
Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-22 - 12:32:19 PM GMT- IP address: 66.249.93.233 Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-24 - 12:31:25 PM GMT- IP address: 66.249.93.224 Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-26 - 12:38:59 PM GMT- IP address: 66.249.93.232 Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk) 2024-08-28 - 12:32:05 PM GMT- IP address: 74.125.208.109
Document e-signed by Jackie Stewart (jstewart@fwcommunity.co.uk) Signature Date: 2024-08-30 - 2:27:48 PM GMT - Time Source: server- IP address: 212.132.203.53
Agreement completed.
2024-08-30 - 2:27:48 PM GMT