Trustees’ Annual Report Hairoun Day Centre
Year Ended: June 2025
1. Objectives and Activities
The Charity’s objects are to relieve the needs of elderly people in High Wycombe and surrounding areas and to advance their health and wellbeing. Activities include day care services, transport provision, social and recreational programmes, and age-appropriate physical activities.
2. Public Benefit Statement
The trustees confirm compliance with section 17 of the Charities Act 2011. The Charity provides public benefit by supporting elderly individuals experiencing isolation and limited mobility.
3. Chairman’s Report
The Charity has provided a safe, inclusive environment promoting social interaction and wellbeing. Services include structured sessions, transport, and physical activity programmes.
4. Achievements and Performance
Supported 28 beneficiaries; delivered 20 sessions monthly; provided 320 transport journeys monthly. Positive impact on wellbeing observed.
5. Financial Review
Total income: £74279 Total expenditure: £75560 Net movement: £-1281
6. Structure, Governance and Management
The Charity is governed by trustees who oversee operations and ensure compliance.
7. Risk Management
Key risks include safeguarding and financial sustainability. Controls are in place.
8. Plans for the Future
Plans include expanding services, increasing beneficiaries, and securing additional funding.
9. Trustees
Paul Hodgson Kojo Bonsu
10. Declaration
Approved by the trustees.
Signed: __
Name: Paul Hodgson Chairman
Date: 30[th] April 26
Caribbean Elderly Hairoun Day Centre
Annual Accounts
30th June 2025
Registered Charity no: 1013824
1
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
Statement of Financial Activities for the year ended 30th June 2025
| 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 2025 |
Unrestricted Funds 2,260 - 2,260 778 - 778 12 56,999 - 56,999 - 60,049 - 173 64 237 54,721 4,257 |
Restricted Funds 230 14,000 14,230 - - - - - - - 14,230 - - - - 13,576 45 13,621 - 77 13,698 532 19,109 - 17,000 - - |
Total Funds 2025 2,490 14,000 16,490 778 - 778 12 56,999 - 56,999 - 74,279 - 173 64 237 68,297 4,302 72,599 2,173 551 75,560 1,281 - 11,518 17,000 17,000 - - 10,236 |
Total Funds 2024 4,333 17,750 |
|---|---|---|---|---|
| 22,083 325 - |
||||
| 325 1 42,482 - |
||||
| 42,482 - |
||||
| 64,891 | ||||
| - - 165 |
||||
| 165 48,449 3,284 |
||||
| 58,978 2,173 474 61,862 1,813 - 7,591 - 17,000 - |
51,734 2,021 135 |
|||
| 54,054 | ||||
| 10,837 | ||||
| 681 900 900 - - |
||||
| 7,596 | 2,641 | 11,518 |
2
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
Balance Sheet as at 30th June 2025
| 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 |
2025 1,653 - 1,653 10,311 3,462 13,773 5,190 10,236 7,596 2,641 10,236 |
2024 2,204 - |
|---|---|---|
| 2,204 2,613 9,605 |
||
| 12,218 2,905 |
||
| 11,518 | ||
| 7,591 - 19,109 |
||
| 11,518 |
Approved by the Trustees and signed on their behalf by:
Paul Hodgson ……………………………………………………………Paul Hodgson (Apr 30, 2026 13:21:25 GMT+1) } Paul Hodgson } 30/04/26 } } Dated
3
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
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 2025
| 3 Donated Income Regular Donations General Donations Bequeths & Legacies Mini-Bus Donations 4 Grant Income Bucks County Council - Core Grant Rothschild Foundation Albert Fund Grant Barchester Foundation GroundWork Bucks Community Fund 5 Fundraising Activities Food & Craft 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 |
2025 £ 470 2,568 - - 3,038 2025 £ - 9,000 5,000 14,000 2025 £ 230 - - - 230 2025 £ 12 2025 £ 36,714 20,257 56,971 2025 £ 28 28 |
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 £ - |
||
| - |
5
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
| 9 Cost of Generating Voluntary Income Unrestricted Funds £ Staff Cost - Staff Expenses - - 10 Fundraising Trading Costs Unrestricted Funds £ Public Collection Resources 173 173 11 Unrestricted Funds £ Bank Charges 3 Finance Charge 48 Interest paid 115 165 12 Day Care Resources Unrestricted Funds £ Staff Costs 40,212 Groceries 3,242 Mini-Bus Expenses 3979 Client Welfare Resources 4917 Day Centre Running Costs 2370 54,721 13 Support Costs Unrestricted Funds £ Staff Costs - Staff Expenses - Mileage & Ent 39 Administration 1,522 IT 545 Insurance 729 Equipment 216 Gift & Donations 139 Repairs & Maintenance - Subscription & Memberships 240 Other Expense Bad Debt Expense 827 4,257 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 173 173 11 Unrestricted Funds £ Bank Charges 3 Finance Charge 48 Interest paid 115 165 12 Day Care Resources Unrestricted Funds £ Staff Costs 40,212 Groceries 3,242 Mini-Bus Expenses 3979 Client Welfare Resources 4917 Day Centre Running Costs 2370 54,721 13 Support Costs Unrestricted Funds £ Staff Costs - Staff Expenses - Mileage & Ent 39 Administration 1,522 IT 545 Insurance 729 Equipment 216 Gift & Donations 139 Repairs & Maintenance - Subscription & Memberships 240 Other Expense Bad Debt Expense 827 4,257 Supplies for Community Event |
Restricted Funds £ - Restricted Funds £ - - Restricted Funds £ - Restricted Funds £ 5,946 7630 13,576 Restricted Funds £ - - - - - 45 - - - - 45 |
2025 Total £ - - - 2025 Total £ - 173 173 2025 Total £ 3 48 115 165 2025 Total £ 46,158 3,242 3,979 12,547 2,370 68,297 2025 Total £ - 39 1,522 545 729 261 139 - 240 - 3,475 |
2024 Total £ - - |
|---|---|---|---|---|
| - | ||||
| 2024 Total £ - |
||||
| - | ||||
| 2024 Total £ 3 48 115 |
||||
| 165 | ||||
| 2024 Total £ 36,330 3,306 4,191 3,343 1,279 |
||||
| 54,721 | 48,449 | |||
| Unrestricted Funds £ - 39 1,522 545 729 216 139 - 240 827 4,257 |
2024 Total £ - 44 |
|||
| 1,228 | ||||
| 330 944 - 6 - 159 - |
||||
| 2,710 |
6
Caribbean Elderly Hairoun Day Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
| 14 Governance 2025 DBS check cost Accounting & Payroll 2,173 Compliance Costs Trustee's Expenses - 2,173 Tangible 15 Motor Vehicle At 1 July 2024 30,581 Additions - At 30 June 2025 30,581 Depreciation At 1 July 2024 30,275 Charge for the period 77 At 30 June 2025 30,352 6.38 Net book Value At 1 July 2024 306 At 30 June 2025 230 Annual Depreciation Rate 25% Basis Reducing 15 Losses Through Depreciation Unrestricted Depreciation - |
2024 2,021 - 2,021 Centre Equipment 8,969 8,969 7,071 474 7,546 39.53 1,898 1,423 25% Reducing Restricted - |
Computer Equipment 498 - 498 498 498 -0 -0 20% 5 Year 2025 Total 551 |
Total 38,248 - |
|---|---|---|---|
| 38,248 | |||
| 37,710 551 |
|||
| 38,261 | |||
| 2,204 | |||
| 1,653 | |||
| 2024 Total 135 |
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Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
| 16 Staff Costs Analysis Care Workers Catering & Transport Management Recruitment Temporary Staff Costs Training |
Day Care Provision Day Care Support Costs Administration Support Costs 2025 Total £ £ £ £ 24,201 - - 24,201 5,815 - - 5,815 - - - - - 5,946 5,946 - - - 35,962 - - 35,962 |
2024 Total £ 24,201 5,815 - - 605 - |
|---|---|---|
| 30,621 |
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 |
£ 10,311 - - |
|---|---|
| 10,311 | |
| £ 75 22 3,279 86 |
|
| 3,462 | |
| £ 2,942 550 396 1,301 - - |
|
| 5,190 |
8
Caribbean Elderly Hairoun Day Centre Registered Charity no: 1013824
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
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 2025 21 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 01/07/2024 in year in year in year 30 Jun 2025 98 230 77 - 153 251 1,803 - 45 - 45 - 1,758 17,208 14,000 13,576 17,000 - 16,576 - 632 - |
|---|---|
| 19,109 14,230 13,698 17,000 - 16,468 - 2,641 |
|
| 28 - 5,000 5,000 5,028 167 778 712 66 233 3,433 2,260 4,257 0 -1,997 1,436 (11,220) 57,011 56,893 12,000 12,118 897 |
|
| (7,591) 60,049 61,862 17,000 15,187 7,596 |
|
| 11,518 74,279 75,560 - 1,281 - 10,236 |
|
| Balance Income Expenditure Transfers Net Inflow/Outflow Balance 45,474 in year in year in year 30 Jun 2025 98 230 77 - 153 251 5,236 2,260 4,302 - 2,042 - 3,194 5,988 71,011 70,470 -5,000 -4,459 1,529 28 0 0 5,000 5,000 5,028 167 778 712 - 66 233 |
|
| 11,518 74,279 75,560 0 -1,281 10,236 |
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. The charity has invested in resources for the clients this year through grant income.
-
(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. Due to grant income and the increase in client numbers, the daily rate and some transport costs being met by the local authority, the general fund balance has increased.
-
Due to grant income inward transfers have bought the balance to a postistve The charity works this year to increase the General fund balance further.
-
(iv) Reserves Charity should provide 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. Reserves had been used and depleted to keep the charity running through the Covid years, This year through grant income and increase in fees, reserves now exist for 1 month and are
-
increaseing.
-
(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.
9
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 2025 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 Jackie Stewart (Apr 28, 2026 09:48:13 GMT+1)
Name: Jackie Stewart
Relevant professional qualification or body: Association of Accounting Technicians
Address: 27 Old Gloucester Street, London, WC1X 3AN
Date: 28/04/26
Independent examiner 2025
Final Audit Report
2026-04-28
Created: 2026-04-24 By: Rosalyn Hodgson (ros@bcams.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA1xNJu2ZzKmgQ1XYV56kzW88EMzZRJIer
"Independent examiner 2025" History
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Agreement completed.
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