2024-06-30-accounts - The Caribbean Elderly Hairoun Day Centre

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Chairman’s Report for The Hairoun Day Centre

For the Financial Year Ending June 2024

Introduction I am pleased to present the Chairman’s Report for The Hairoun Day Centre for the past financial year. This year has been one of transformation and growth, as we have worked diligently to enhance the services we provide to our elderly members while ensuring the long-term sustainability of our organisation.

Mission and Objectives The Hairoun Day Centre remains committed to providing a safe, welcoming, and supportive environment for older people in our community. Our core objectives are to reduce social isolation, improve the wellbeing of our members, and deliver high-quality services that enrich their daily lives.

Achievements and Performance During this financial year, we have successfully:

Increased the number of members attending the centre, reversing a previous decline.
Secured an improvement in the day rates for the clients from the Council. Although it remains poor compared with our peers. We have also secured community donations, which have improved our financial stability.
Strengthened our relationships with local councils, community groups, and stakeholders to enhance our service offerings and reach more elderly individuals in need.
Recruited additional volunteers, allowing us to expand our activities and provide more personalised care and support to our members.
Improved the centre’s facilities and resources, ensuring a more comfortable and engaging environment for attendees.

Financial Review The financial position of The Hairoun Day Centre has improved compared with previous years. We have received contributions from the community to sustain and enhance our operations. These additional funds aim to ensure the centre's ongoing viability and ability to serve its members effectively.

Governance and Management The Hairoun Day Centre is governed by a dedicated Committee who oversee strategic decision-making and ensure compliance with regulatory requirements. Supported by volunteers, continues to demonstrate a strong commitment to our mission, working tirelessly to improve the centre’s operations and services.

Hairoun Elderly Day Centre Lady Verney Close High Wycombe Buckinghamshire HP13 6TB Charity Number 1013824

Challenges and Future Plans While we have made significant progress, we continue to face challenges, including securing long-term funding and maintaining volunteer engagement. In the coming year, we plan to:

Strengthen our fundraising efforts by applying for additional grants and expanding community engagement initiatives.
Further develop our partnerships with local authorities and businesses to enhance service offerings.
Improve our outreach efforts to attract more members and ensure those in need of our services are aware of the support available.
Continue investing in facility upgrades and programme enhancements to provide a more enriching experience for our members.

Conclusion The past year has demonstrated the resilience and commitment of The Hairoun Day Centre, its staff, volunteers, and supporters. We have successfully navigated financial and operational challenges, positioning the organisation for future growth and sustainability.

I extend my heartfelt gratitude to our dedicated team, funders, community partners, and, most importantly, our members, who inspire us every day.

We remain steadfast in our mission to support the elderly in our community, and I look forward to another year of positive impact.

Paul Hodgson Chairman, The Hairoun Day Centre 28[th] March 2025

Hairoun Elderly Day Centre Lady Verney Close High Wycombe Buckinghamshire HP13 6TB Charity Number 1013824

Caribbean Elderly Hairoun Day Centre

Annual Accounts

30th June 2024

Registered Charity no: 1013824

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

Statement of Financial Activities for the year ended 30th June 2024

Unrestricted Funds 4,333 - 4,333 325 - 325 1 42,482 - 42,482 - 47,141 - - 165 165 45,106 3,284	Restricted Funds - 17,750 17,750 - - - - - - - 17,750 - - - - 3,343 - 3,343 - 102 3,445 14,305 4,603 700 900 - -	Total Funds 2023 1,272 3,760
		5,032 160 -
		160 1 36,183 -
		36,183 -

		41,375
		- - 64
		64 58,938 3,905
48,390 2,021 33 50,609 3,468 - 3,922 - 200 -		62,843 1,973 180
		65,060
		23,684 -
		24,365 - - -
7,190 -	18,708	681

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

Balance Sheet as at 30th June 2024

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	2024 2,204 - 2,204 2,613 9,605 12,218 2,905 11,518 7,591 - 19,109 11,518	2023 539 -
		539 3,160 2,745
		5,905 5,762
		681
		3,922 - 4,603
		681

Approved by the Trustees and signed on their behalf by:

……………………………………………………………} Paul Hodgson (Mar 28, 2025 16:36 GMT) Paul Hodgson	……………………………………………………………} Paul Hodgson (Mar 28, 2025 16:36 GMT) Paul Hodgson	Paul Hodgson
	}
03/28/2025	} }	Dated

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

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.

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

3 Donated Income Covid related General Donations Bequeths & Legacies Mini-Bus Donations 4 Grant Income Bucks County Council - Core Grant Rothschild Foundation Other - Covid related Barchester Foundation GroundWork Bucks Community Fund 5 Fundraising Activities Food Sales Sponsored Income Commission Mini-bus hire 6 Investment Income Bank Interest Received 7 Day Care Income Local Authority Clients Self-funded Clients 8 Other Income Miscellaneous Income	2024 £ 4,333 - - 4,333 2024 £ - 10,000 - 500 - 7,250 17,750 2024 £ 80 - - 245 325 2024 £ 1 2024 £ 25,602 16,880 42,482 2024 £ - -	2023 £ 2,882 - -
		2,882
		2023 £ 7,520 - 3,040 - 1,000
		11,560
		2023 £ 1,049 - -
		1,049
		2023 £ 0
		2023 £ 6,360 32,684
		39,044
		2023 £ -
		-

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

9 Cost of Generating Voluntary Income Unrestricted Funds £ Staff Cost - Staff Expenses - - 10 Fundraising Trading Costs Unrestricted Funds £ Public Collection Resources 11 Unrestricted Funds £ Bank Charges 3 Finance Charge 48 Interest paid 115 165 12 Day Care Resources Unrestricted Funds £ Staff Costs 36,330 Groceries 3,306 Mini-Bus Expenses 4191 Client Welfare Resources 0 Day Centre Running Costs 1279 45,106 13 Support Costs Unrestricted Funds £ Staff Costs - Staff Expenses - Mileage & Ent 44 Administration 1,228 IT 330 Insurance 944 Equipment - Gift & Donations 6 Repairs & Maintenance - Subscription & Memberships 159 Other Expense Bad Debt Expense 574 3,284 Supplies for Community Event	9 Cost of Generating Voluntary Income Unrestricted Funds £ Staff Cost - Staff Expenses - - 10 Fundraising Trading Costs Unrestricted Funds £ Public Collection Resources 11 Unrestricted Funds £ Bank Charges 3 Finance Charge 48 Interest paid 115 165 12 Day Care Resources Unrestricted Funds £ Staff Costs 36,330 Groceries 3,306 Mini-Bus Expenses 4191 Client Welfare Resources 0 Day Centre Running Costs 1279 45,106 13 Support Costs Unrestricted Funds £ Staff Costs - Staff Expenses - Mileage & Ent 44 Administration 1,228 IT 330 Insurance 944 Equipment - Gift & Donations 6 Repairs & Maintenance - Subscription & Memberships 159 Other Expense Bad Debt Expense 574 3,284 Supplies for Community Event	Restricted Funds £ - Restricted Funds £ - - Restricted Funds £ - Restricted Funds £ 0 3343 3,343 Restricted Funds £ - - - - - - - - - - -	2024 Total £ - - - 2024 Total £ - - 2024 Total £ 3 48 115 165 2024 Total £ 36,330 3,306 4,191 3,343 1,279 48,449 2024 Total £ - 44 1,228 330 944 - 6 - 159 - 2,710	2023 Total £ - -
				-
				2023 Total £ -
				-
				2023 Total £ 5 99 -
				104
				2023 Total £ 44,233 3,569 4,020 407 1,381
	45,106			53,610
	Unrestricted Funds £ - 44 1,228 330 944 - 6 - 159 574 3,284			2023 Total £ 12,890 -
				1,167
				433 611 51 20 637 159 -
				15,968

Caribbean Elderly Hairoun Day Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

14 Governance 2024 DBS check cost Accounting & Payroll 2,021 Compliance Costs Trustee's Expenses - 2,021 Tangible 15 Motor Vehicle At 1 July 2023 30,581 Additions - At 30 June 2024 30,581 Depreciation At 1 July 2023 30,173 Charge for the period 102 At 30 June 2024 30,275 8.51 Net book Value At 1 July 2023 409 At 30 June 2024 306 Annual Depreciation Rate 25% Basis Reducing 15 Losses Through Depreciation Unrestricted Depreciation -	2023 2,405 - 2,405 Centre Equipment 7,169 1,800 8,969 7,039 33 7,071 2.71 130 1,898 25% Reducing Restricted -	Computer Equipment 498 - 498 498 498 -0 -0 20% 5 Year 2024 Total 135	Total 38,248 1,800
			40,048
			37,710 135
			37,844
			539

			2,204
			2023 Total 239

Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

16 Staff Costs Analysis Care Workers Catering & Transport Management Recruitment Temporary Staff Costs Training	Day Care Provision Day Care Support Costs Administration Support Costs 2024 Total £ £ £ £ 24,201 - - 24,201 5,815 - - 5,815 - - - - - 605 605 - - - 30,621 - - 30,621	2023 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	£ 2,338 275 -
	2,613
	£ 74 22 9,332 177
	9,605
	£ 1,420 302 396 786 - -
	2,905

Caribbean Elderly Hairoun Day Centre

Registered Charity no: 1013824

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024

20 Fund Balances (1)

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 2023 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 2023 in year in year in year 30 Jun 2024 - - 102 200 98 98 1,803 - - - - 1,803 2,801 17,750 3,342 14,408 17,208 -
	4,603 17,750 3,445 200 14,505 19,109
	-672 - 700 700 28 -125 325 33 292 167 0 4,333 0 -900 3,433 3,433 -3,126 42,482 50,576 -8,094 -11,220
	-3,922 47,140 50,609 -200 -3,669 -7,591

	681 64,890 54,053 - 10,837 11,518
	Balance Income Expenditure Transfers Net Inflow/Outflow Balance 1 Jul 2023 in year in year in year 30 Jun 2024 - - 102 200 98 98 1,803 4,333 - 900 - 3,433 5,236 -325 60,232 53,919 0 6,313 5,988 -672 0 0 700 700 28 125 - 325 33 - 292 167
	681 64,890 54,053 0 10,837 11,518

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.Due to grant income and the increase in clients the restricted fund balance has increased. The charity works this year to reduce the unrestricted deficit further.
(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.

Hairoun SORP accounts 2024 - Corporated Master .xls (1)

Final Audit Report

2025-03-28

Created: 2025-03-28 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAgiUtJkfYpcZtNLDtlRASwrJaNUeWClSH

"Hairoun SORP accounts 2024 - Corporated Master .xls (1)" Hist ory

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

2025-03-28 - 16:18:29 GMT- IP address: 87.254.0.181

Document emailed to paul.hodgson@hairouncentre.co.uk for signature

2025-03-28 - 16:18:37 GMT

Email viewed by paul.hodgson@hairouncentre.co.uk

2025-03-28 - 16:34:55 GMT- IP address: 104.47.85.62

Signer paul.hodgson@hairouncentre.co.uk entered name at signing as Paul Hodgson

2025-03-28 - 16:36:45 GMT- IP address: 87.254.0.181

Document e-signed by Paul Hodgson (paul.hodgson@hairouncentre.co.uk)

Signature Date: 2025-03-28 - 16:36:47 GMT - Time Source: server- IP address: 87.254.0.181

Agreement completed.

2025-03-28 - 16:36:47 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 2024 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 (Sep 2, 2024 10:14 GMT+1)

Name: Jackie Stewart

Relevant professional qualification or body: Association of Accounting Technicians

Address: 27 Old Gloucester Street, London, WC1X 3AN

Date: 02/09/24

Independent examiner 2024

Final Audit Report

2024-09-02

Created: 2024-08-28 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA_DI4qSRA0Qd-835wRZsPVfsK5XGXJrJM

"Independent examiner 2024" History

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

2024-08-28 - 3:52:48 PM GMT- IP address: 87.254.0.132

Document emailed to Jackie Stewart (jstewart@fwcommunity.co.uk) for signature

2024-08-28 - 3:52:52 PM GMT

Email viewed by Jackie Stewart (jstewart@fwcommunity.co.uk)

2024-08-28 - 3:52:59 PM GMT- IP address: 74.125.208.101

Document e-signed by Jackie Stewart (jstewart@fwcommunity.co.uk)

Signature Date: 2024-09-02 - 9:14:58 AM GMT - Time Source: server- IP address: 212.132.203.53

Agreement completed.

2024-09-02 - 9:14:58 AM GMT