## **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|
7
## **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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2026-04-24 - 1:15:09 PM GMT- IP address: 87.254.0.171
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2026-04-24 - 1:15:12 PM GMT
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## Agreement completed.
2026-04-28 - 8:48:13 AM GMT