## **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**
1
## **Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824**
## **Statement of Financial Activities for the year ended 30th June 2024**
|**Note**
**Incoming Resources**
**_Incoming resources from generated funds_**
**Voluntary Income:**
Donations
**3**
Grants
**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 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**
**2024**
**4,333**
**17,750**
**22,083**
**325**
**-**
**325**
**1**
**42,482**
**-**
**42,482**
**-**
**64,891**
**-**
**-**
**165**
**165**
**48,449**
**3,284**
**51,734**
**2,021**
**135**
**54,054**
**10,837**
**681**
**900**
**900**
**-**
**-**
**11,518**|**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**|
2
## **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**|
3
## **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.
4
## **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**
**£**
-|
|||-|
5
## **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**|
-
6
## **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|
7
## **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**|
8
## **Caribbean Elderly Hairoun Day Centre**
## **Registered Charity no: 1013824**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2024**
## **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 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.
9
## 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