## ST COLUMBA'S CHURCH DAY CENTRE
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
COMPANY NUMBER: 03112805
Jan G Gromadzki Chartered Accountant 13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.
Tel No: 01902 844873 Fax No: 01902 844973
ST COLUMBA'S CHURCH DAY CENTRE
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## COMPANY NUMBER: 03112805
## INDEX TO THE FINANCIAL STATEMENTS
||Pages|
|---|---|
|REPORT OF THE DIRECTORS|1 - 7|
|DIRECTORS' RESPONSIBILITIES|8|
|INDEPENDENT ACCOUNTANT'S REPORT|9|
|INCOME AND EXPENDITURE ACCOUNT|10|
|STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES|10|
|STATEMENT OF FINANCIAL ACTIVITIES|11|
|CASH FLOW STATEMENT|12|
|BALANCE SHEET|13 - 14|
|NOTES TO THE ACCOUNTS|15 - 21|
|DETAILED INCOME AND EXPENDITURE ACCOUNT|A|
|SCHEDULE OF ADMINISTRATIVE EXPENSES|B|
1.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
The directors submit their report together with the accounts of the Company for the year ended 31 March 2025.
## **Reference and administrative details**
|Company name:|St Columba's Church Day Centre|
|---|---|
|Company registration number:|03112805|
|Charity registration number:|1064581|
|Registered office:|St Columba's Church|
||Castlecroft Road|
||Finchfield|
||Wolverhampton|
||West Midlands|
||WV3 8BZ|
|Directors and Trustees:|Mr C A Gardner Chairperson|
||Mr L Turner Vice chairperson|
||Mrs R Metcalfe Secretary|
||Mrs A Mably|
||Mrs I Archibald|
|Company Secretary|Mrs R Metcalfe|
|Treasurer:|Mrs J Reading|
|Manager:|Mrs J Hall|
|Bankers:|Lloyds Bank plc|
||Queen Square|
||Wolverhampton|
||West Midlands|
||WV1 1TF|
|Accountant:|Jan G Gromadzki|
||Chartered Accountant|
||13 Wolverhampton Road, Codsall,|
||Wolverhampton, West Midlands, WV8 1PT.|
2.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
- A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## **Structure Governance and Management**
## Governing Document
St Columba's Church Day Centre is a private company limited by guarantee without share capital. The company was incorporated on 12 October 1995 and its governing documents are its Memorandum and Articles of Association effective from that date as amended on 27 June 1996 and 26 June 1997. The company is registered as a charity with the Charities Commission. All of the directors are members of the company and along with company members guarantee to contribute £ 1 in the event of the company being wound up. No director has a beneficial interest in the company. Membership of the company is restricted to members of St Columba's Church.
The number of company members at 31 March 2025 was 21 (2024 - 23).
## Appointment of Directors
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association one third of the Board of Directors shall retire from office at the Annual General Meeting and may, if willing to act, be re-appointed. New Board Members must either be nominated by the Board or written notice, by some member of the company, must be given to the Secretary seven to twenty-one days prior to the date appointed for the meeting, of the intention to propose a person for election and signed by the person to be proposed confirming their willingness to be elected.
Directors at 31 March 2025 are listed on page 1. At the Annual General Meeting held on 11 July 2024 Mr L Turner, Mr M Harper and Mrs I Archibald retired as directors/trustees. Mr L Turner and Mrs I Archibald were re-elected.
## Directors/Trustees Induction and Training
New directors/trustees will receive an induction pack including:
- a copy of the Memorandum and Articles of Association;
- a copy of the service contract with Wolverhampton City Council Social Services Department; - a copy of the Charity Commission leaflet - The essential trustee;
- a letter indicating the function of the Board of Directors and the frequency of meetings;
- a copy of the latest reports and financial statements.
New directors/trustees are also invited and encouraged to attend induction sessions led by the chairman/secretary for familiarisation with the documents and discussion/explanation of the roles and responsibilities associated with their appointment as directors/trustees. A visit to the Day Centre to meet the manager and staff and gain an overview of the day to day activities and operating procedures of the Centre is also arranged with further follow up visits during their period of office.
3.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## Organisational Structure
The Articles of Association allow the Board of Directors/Trustees to consist of not less than five and not more than fifteen members. The current board has five members and meets bi-monthly with interim meetings if required to deal with specific items of business.
The Board is responsible for the oversight and strategic planning of the operation of the Day Centre and the operation of the organisation as a company and as a charity.
The day to day running of the Day Centre is delegated to a manager, appointed by the Board.
The treasurer, who is not a director/trustee, looks after financial aspects of the organisation with some day to day transactions being delegated to the manager.
The manager and treasurer attend board meetings to report, discuss and advise as necessary but have no voting rights.
## Risk Management
The directors/trustees have policies in place to ensure compliance with regulations relating to the health and safety of staff, volunteers, service users, and visitors. These include procedures in the event of fire, illness/accident, suspected abuse and to ensure high standards in food hygiene and in the handling of any medicines. The Day Centre operates a no smoking policy.
Risk assessments are carried out in respect of any perceived hazards and procedures developed to minimise any potential risk. These are reviewed at least annually.
In accordance with the service agreement the company complies with the Working Time Directive, which came out on 1 October 1998 and the National Minimum Wage, which came into Force on 1 April 1999 and any subsequent updates.
The directors/trustees have also implemented policies for dealing with complaints, complements, grievance, discipline and equal opportunities.
In accordance with the Service Agreement, the Company has effected with Ansvar Insurance (A business division of Ecclesiastical Insurance Office plc) both public liability insurance and employer's liability insurance.
4.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## Related Parties
The Day Centre has a service agreement with Wolverhampton City Council (the Council). The current agreement was extended until further notice and remains in place until a consultation on Adult Social Care re-design is undertaken by the Council. We continue to be listed on the Local Authority ‘Approved List’ of providers.
The Council purchases day care services from the Company through the Social Services Department on a per capita basis for people assessed as requiring the service. This system makes no allowance for client absences, for any reason, and the Day Centre is only paid for the actual attendances although we will be obliged to keep the client’s place open for them.
The Board wish to place on record its thanks to St Columba's Church for continuing to provide premises rent-free, and acknowledges its responsibilities in co-operating with the Church in the upkeep and maintenance of the facilities on site.
## **Objectives and Activities**
When planning the activities for the year the Board of Directors/Trustees have considered the Charity Commissioners' guidance on public benefit. The principal activity of the Company is the provision of day care service to elderly and disabled people, for those referred by the Social Services Department of Wolverhampton City Council and who are accepted by our staff as suitable users of the service.
The objectives of the company are to provide support and assistance to the frail and vulnerable older people in order to:
- enable service users to remain in their own homes for as long as possible;
- maximise the independence, health and well being of service users;
- give practical support and respite to carers;
- alleviate loneliness and isolation;
- provide opportunities to enable service users to maintain existing skills and interests, or to develop new ones and to exercise choice;
- enhance the service user's quality of life.
5.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## **Objectives and Activities - continued**
The strategies employed to achieve the company's objectives include the provision of:
- social and recreational activities which are interesting and stimulating and which assist in maintaining or improving social, psychological or physical functions;
- respite for carers;
- assistance with personal care, provided in a sensitive manner to ensure self respect is maintained;
- information, advise and practical support relevant to the needs of service users and their carers, in liaison with other agencies;
- transport to and from the Day Centre and other venues, where appropriate;
- a main meal, beverages and other light refreshment.
Volunteers from St Columba's Church and the wider community make contributions to the Day Centre.
## **Achievements and Performance**
The Day Centre was open for five days a week throughout the year to 31 March 2025.
There are 34 independent users taking up 73 places and 18 service users on the Social Services list taking up 41 places. Of those attending the Centre there are 8 individuals who would not be able to stay in their own homes without the support of the Day Centre. A further 21 individuals come to the Day Centre to give carers much needed respite.
Attendance numbers have remained at a steady level with some weeks of around 100 members attending.
Each day a main meal is provided, also beverages and other light refreshments to those attending. A programme of activities designed to reflect the needs and interests of each day’s participants is followed.
The Manager and all her staff continue to maintain a high level of care and support for our users. They are to be commended for their work and their commitment to the Day Centre and its clientele and we thank them most sincerely.
6.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## **Financial review**
The surplus of income over expenditure for the year, at the Day Centre, was £ 38,207 (2024 surplus £ 29,370). The directors/trustees are aware of the uncertainty of future funding, and possible rises in costs of salaries, pension costs, food, energy and fuel for the ambulance are all likely to contribute to future deficits. Accordingly the directors/trustees are appraising revenue and costs for the forthcoming year with a view to ensuring that any possible deficit is minimised.
## Stated reserves policy
Unrestricted funds are needed:-
- (a) to provide funds which can be designated for specific projects to enable them to be undertaken at short notice, and
- (b) to cover administration fund-raising and support costs without which the Centre could not function.
The directors/trustees consider it prudent that unrestricted reserves should be sufficient:-
(a) to avoid the necessity of realising fixed assets held for the Centre's use, and
(b) to cover one years administration fund raising and support costs.
The directors/trustees are of the opinion, after careful consideration of all relevant facts, that the unrestricted reserves during the year to 31 March 2026 should not fall below £ 44,000.
## **Plans for future periods**
The directors/trustees and manager will continue to monitor the attendance numbers, referrals and income from both Local Authority and independent users and to advertise the facility to appeal to more independent users.
The manager continues to ensure that all staff regularly update their mandatory and other associated training including first aid, moving and handling, health and safety and basic food hygiene, to comply with the highest standards in health and social care as laid down in the Wolverhampton City Council's contract service specifications
7.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED
## **Staff**
The Board wish to commend all the staff for their devoted work of caring and stimulating the people who attend the Day Centre week by week.
## **Honorary officers**
The Company is extremely well served by Janet Reading as Treasurer.
8.
## REPORT OF THE DIRECTORS TO THE MEMBERS OF ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## **Statement of directors'/trustees' responsibilities**
The directors/trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company law and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2015) requires the directors/trustees to prepare financial statements for each financial year. Under that law the directors/trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required to give a true and fair view of the state of affairs of the company and of the income and expenditure of the Company for that year.
In preparing the financial statements the directors/trustees are required to:-
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- state whether applicable United Kingdom accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- make judgements and accounting estimates that are reasonable and prudent, and
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors/trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the company and that enable them to ensure that the financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors report is prepared in accordance with both the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the exemptions available to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
By Order of the Board of directors/trustees and signed on its behalf by:-
Director............................................................................................................. C A Gardner St Columba's Church, Castlecroft Road, Finchfield, Wolverhampton, West Midlands, WV3 8BZ.
Date: ........................... 14 May 2025 ............................................
9.
## INDEPENDENT EXAMINER’S CHARTERED ACCOUNTANT'S REPORT
TO THE BOARD OF DIRECTORS/TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF ST COLUMBA'S CHURCH DAY CENTRE COMPANY NUMBER: 03112805 A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL FOR THE YEAR ENDED 31 MARCH 2025
I report on the accounts of the Company for the year ended 31 March 2025 which are set out on pages 10 to 21.
## **Respective Responsibilities of Directors/Trustees and Examiner/Chartered Accountant**
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared, for your approval, the financial statements of the company for the year ended 31 March 2025 which comprise the Income and Expenditure Account, the Statement of Financial Activities, the Cash Flow Statement, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to me.
As a practising member firm of the Institute of Chartered Accountants in England & Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Company's Board of Directors/Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken solely to prepare for your approval the financial statements, and state those matters that I have agreed to state to them, as a body, in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors/Trustees, as a body, for my work or for this report.
## **Basis of Independent Examiner’s/Chartered Accountant’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 Directors/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/Chartered Accountant’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 386 of the Companies Act 2006; and
- - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of recommended Practice: Accounting and reporting by Charities.
- 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.
## Jan G Gromadzki
Chartered Accountant
Date ............. 14 May 2025 ................
13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.
10.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
||Notes
|2025|2024|
|---|---|---|---|
|||£|£|
|INCOME
|1e, 2
|211,942|177,670|
|Expenditure|3
|(174,320)|(148,332)|
|||______|_______|
|||37,622|29,338|
|Interest & other income receivable|1f
|585|32|
|Interest payable||-|-|
|||______|______|
|SURPLUS/(DEFICIT) OF INCOME|OVER-|||
|EXPENDITURE, BEING SURPLUS/(DEFICIT)||||
|FOR THE FINANCIAL YEAR|4
£|38,207|£ 29,370|
|||======
|======|
|STATEMENT OF TOTAL RECOGNISED GAINS||||
|AND LOSSES FOR THE YEAR ENDED 31 MARCH 2025||2025
|2024|
|||£|£|
|Surplus/(Deficit) of income over expenditure for the year||38,207|29,370|
|||______|______|
|Total gains and losses recognised since last annual report £ 38,207
|||£ 29,370|
|||======|======|
The notes on pages 15 to 21 form part of these financial statements.
11.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
||Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|
||Funds|Funds|2025|2024|
||£|£|£|£|
|**Income and expenditure**|||||
|**Incoming resources**|||||
|Grants
|-|66,998|66,998|56,748|
|Investment income
|585|-|585|32|
|Subscriptions & LASU lunches 140,572||-|140,572|116,394|
|HMRC JRS
|-|-|-|-|
|Other income
|4,372|-|4,372|4,528|
||_______|______|_______|_______|
|**Total incoming resources**|145,529|66,998|212,527|177,702|
||_______|______|_______|_______|
|**Resources expended**|||||
|Direct charitable expenditure|95,245|64,631|159,876|134,551|
|Fund-raising & publicity
|-|-|-|-|
|Governance costs|12,077|2,367|14,444|13,781|
||_______|______|_______|_______|
|**Total resources expended**|107,322|66,998|174,320|148,332|
||_______|______|_______|_______|
|**Net incoming/(outgoing)**|||||
|**resources before transfer**|38,207|-|38,207|29,370|
|Transfer between funds
|-|-|-|-|
||______|______|______|______|
|**Net incoming/(outgoing**)|||||
|**resources for the year**
|38,207|-|38,207|29,370|
|**Other recognised gains**|||||
|**and losses**
|-|-|-|-|
|Unrealised gains on investments -||-|-|-|
||______|______|______|______|
|**Net movement in funds**
|38,207|-|38,207|29,370|
|Balances brought forward|||||
|at 1 April 2024
|65,464|31,082|96,546|67,176|
||______|______|_______|______|
|**Balances carried forward**|||||
|**31 March 2025**
|£ 103,671|£ 31,082|£ 134,753|£ 96,546|
||======|======|=======|======|
The notes on pages 15 to 21 form part of these accounts.
12.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
||2025|2024|
|---|---|---|
||£|£|
|**Cash gained/(utilised)**|||
|**From operating activities**|38,878|29,606|
||______|______|
|**Cash flows from investing activities**|||
|Interest income|585|32|
|Purchase of tangible fixed assets|(340)|(-)|
||______|_______|
|**Cash (used in)/provided by**|||
|**investing activities**|245|32|
||______|______|
|**Cash flows from financing activities**|||
|
Repayment of borrowing|-|-|
||______|______|
|**Cash used in financing activities**|**-**|**-**|
||**______**|**______**|
|**Increase/(decrease) in cash and**|||
|**cash equivalents in the year**|39,123|29,638|
||______|______|
|Cash and cash equivalents at the|||
|beginning of the year|102,128|72,490|
||______|_______|
|**Total cash and cash equivalents**|||
|**at the end of the year**
|£ 141,251|£ 102,128|
||======|=======|
The notes on pages 15 to 21 form part of these accounts.
13.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
BALANCE SHEET
## AS AT 31 MARCH 2025
||Notes|2025|2024|
|---|---|---|---|
|||£|£|
|FIXED ASSETS||||
|Tangible assets|8|3,608|3,868|
|||______|______|
|CURRENT ASSETS||||
|Debtors|9|14,380|12,461|
|Cash at bank & in hand||141,251|102,128|
|||_______|_______|
|||155,631|114,589|
|CREDITORS- amounts falling due||||
|within one year|10|(24,486)|(21,911)|
|||______|______|
|NET CURRENT ASSETS||131,145|92,678|
|||_______|______|
|||£ 134,753|£ 96,546|
|||=======|======|
|CAPITAL AND RESERVES||||
|Surplus/(Deficit) of income over expenditure for the year 38,207|||29,370|
|Accumulated funds brought forward||96,546|67,176|
|||_______|______|
|Unrestricted members' funds||103,671|65,464|
|Restricted funds||31,082|31,082|
|||_______|______|
||14|£ 134,753|£ 96,546|
|||=======|======|
The accounts are prepared in accordance with the special provisions within Part 15 of the Companies Act 2006 relating to small companies.
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 and no notice has been deposited under section 476.
14.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## BALANCE SHEET
## AS AT 31 MARCH 2025 - CONTINUED
Directors'/trustees' responsibilities:
The directors/trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of section 396 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).
Approved by the Board of Directors/Trustees on:-
Date: ...................................... 14 May 2025 ......................................
Director .......................................................................................................... C A Gardner
15.
ST COLUMBA'S CHURCH DAY CENTRE
COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
## 1. PRINCIPAL ACCOUNTING POLICIES
- a. Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Day Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## b. Preparation of the financial statements on a going concern basis
The Day Centre reported a net cash inflow of £ 39,123 in the year to 31 March 2025. The inflow resulted principally from operating income exceeding costs. Cash of £ 340 was used on acquiring fixed assets in the year. The directors/trustees are monitoring performance and cash reserves throughout the year and adjusting prices for services when necessary. During this period of Government and Local Authority austerity funding from Wolverhampton City Council has been frozen or decreased. Action is taken as required to compensate for this loss in income by generating funds by encouraging more private elderly citizens to use the facilities and services of the Day Centre and various fund raising activities.
## c. Depreciation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.
On straight line basis
Ambulance vehicle 20 % per annum Furniture & fittings 10 % per annum Equipment 10 % per annum
16.
# ST COLUMBA'S CHURCH DAY CENTRE
COMPANY NUMBER: 03112805
A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
## 1. PRINCIPAL ACCOUNTING POLICIES - CONTINUED
## d. Deferred taxation
Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is probable that a liability or asset will crystallise.
## e. Income
Income comprises amounts received from Wolverhampton City Council, fund raising, private subscriptions, Local Authority Service Users lunches, trip income, food sales, donations, bequests and miscellaneous receipts.
Income is recognised when the Day Centre has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from Local Authority and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Day Centre has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
## f. Investment income
Investment income comprises interest receivable. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Day Centre. This is normally upon notification of the interest paid or payable by the Bank or Building Society.
- g. Pension scheme arrangements
The Company contributes into two pension schemes in respect of certain of the employees. The assets of the schemes are held separately from those of the Company in independently administered funds. The amounts of the contribution payable to the pension schemes in respect of the accounting year are charged to the income and expenditure account.
17.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025 - CONTINUED
|2.
3.
4.|INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE COMPANY'S
OBJECTS
Unrestricted
Restricted
2025
2024
£
£
£
£
Wolverhampton City Council
- Revenue for services
-
66,998
66,998 56,748
- Capital grant
-
-
- -
- Covid grants
-
-
- -
- Ward Fund grant
-
-
- -
- Work Force grant
-
-
- -
HMRC JRS
-
-
-
-
Columba's Ambulance Charity
-
-
- -
Subscriptions & LASU lunches
140,572
-
140,572 116,394
Trip income
-
-
- -
Food sales
35
-
35 72
Donations
2,097
-
2,097 2,085
Bequests
-
-
-
258
Fund raising and miscellaneous
2,240
-
2,240 2,113
_______
______
_______ _______
£ 144,944 £ 66,998 £ 211,942 £ 177,670
======= ====== ======= =======
EXPENDITURE
2025 2024
£
£
Administrative expenses
£ 174,320 £148,332
======= ======
2025 2024
SURPLUS/(DEFICIT) OF INCOME OVER£ £
EXPENDITURE FOR THE YEAR
This is stated after charging:-
Hire of equipment
-
-
Professional fees
2,530 2,437
Depreciation of tangible fixed assets
600 1,200
===== =====|
|---|---|
18.
ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2025 - CONTINUED
|
5.|2025 2024
STAFF COSTS AND NUMBERS
£ £
Salaries
131,511
105,152
Social Security costs
-
520
Redundancy costs
-
-
Pension costs
15,493 16,542
_______
_______
£ 147,004
£ 122,214|
|---|---|
The average number of salaried employees during the year, calculated on the basis of full time equivalents was as follows
2025 2024 No No 9 9
Key management personnel is restricted to that of the directors/trustees and the Day Centre manager.
|
6.|
DIRECTORS'/TRUSTEES'EMOLUMENTS
Fees
=|2025 2024
£ £
£ Nil
£ Nil
====
====|
|---|---|---|
## 7. TAXATION
Due to the charitable status of the Company and the activities in which it is involved no liability to United Kingdom corporation tax arises.
19.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025 - CONTINUED
## 8. TANGIBLE ASSETS
|Furniture
Ambulance
and
vehicle
fittings
Cost
£
£
As at 1 April 2024
46,220
19,770
Additions
-
-
Disposals
(-)
(400)
______
______
As at 31 March 2025
46,220
19,370
______
______
Depreciation
As at 1 April 2024
45,064
18,401
Charge for the year
200
200
Eliminated on disposals (-)
(400)
______
______
As at 31 March 2025
45,264
18,201
______
______
Net Book Values
As at 31 March 2025 £ 956
£ 1,169
=====
=====
As at 31 March 2024 £ 1,156
£ 1,369
=====
=====|Equipment
Total
£
£
23,422
89,412
340
340
(400)
(800)
______
______
23,362
88,952
______
______
22,079
85,544
200
600
(400)
(800)
______
______
21,879
85,344
______
______
£ 1,483 £ 3,608
=====
=====
£ 1,343
£ 3,868
=====
=====|
|---|---|
The ambulance vehicle is subject to a lien by Wolves Community Fund to ensure that it is used for the purpose that it was acquired.
20.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2025 - CONTINUED
|9.
10.|DEBTORS
2025
2024
£
£
Debtor - Wolverhampton City Council
2,914 2,179
Other debtors and prepayments
11,466
10,282
______ ______
£ 14,380 £ 12,461
====== ======
CREDITORS - amounts falling due
2025 2024
within one year
£
£
Other creditors
23,262 20,711
Accruals
1,224 1,200
______
______
£ 24,486 £ 21,911
====== ======|
|---|---|
## 11. DEFERRED TAXATION
The full potential liability in respect of deferred taxation at 31 March 2025 was £ Nil (2024 - £ Nil).
## 12. CALLED UP SHARE CAPITAL AND LEGAL STATUS
The Company was incorporated as a private company limited by guarantee without share Capital. As such there is neither allotted or called up share capital. In the event of a winding up of the company each member is liable to contribute £1. At 31 March 2025 there were 21 members (2024 – 23).
## 13. GENERAL INFORMATION
St Columba’s Church Day Centre is a private company limited by guarantee without share capital and incorporated in England. It is also a registered charity with The Charities Commission. Its registered office is St Columba’s Church, Castlecroft Road, Finchfield, Wolverhampton, West Midlands, WV3 8BZ.
The financial statements are presented in United Kingdom Pounds Sterling, which is the functional currency of the company.
21.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2025 - CONTINUED
|14.
|RECONCILIATION OF MOVEMENTS IN FUNDS
2025
2024
£ £
Surplus/(deficit) of income over expenditure
for the year 38,207 29,370
Opening funds
65,464
67,176
_______
______
Unrestricted members' funds
103,671
65,464
Restricted funds - Wolverhampton City Council - -
- Ambulance Fund 31,082
31,082
_______
______
Total funds
£ 134,753 £ 96,546
======= ======|
|---|---|
The Ambulance fund has been received on the basis that it is to be used solely for the purpose of acquiring an ambulance or similar vehicle when it becomes necessary to replace the existing vehicle used by the Day Centre. In the event that the Day Centre ceases it's activities then the funds, if any remaining, are to be transferred to St Columba's Church so as to be put to use for similar purpose.
## 15.
## PENSIONS
The Company contributes into two schemes in respect of certain of its employees. The total cost for the year was £ 15,493 (2024 - £ 16,542).
A valuation of the West Midlands Pension Fund was carried out at 31 March 2023. It's assets and liabilities were considered and an appropriate employee and employer's contribution was assessed for the next three years. The directors/trustees consider that the fund is solvent to the degree that they do not feel it warrants the additional and dis-proportionate expenditure involved in obtaining further detail relevant to Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2015) disclosures. The situation will be reviewed on an annual basis.
## 16. CAPITAL COMMITMENTS
Capital commitments authorised and contracted for by the directors/trustees at 31 March 2025 amounted to £ Nil (2024 - £ Nil).
## 17. CONTINGENT LIABILITIES
There were no contingent liabilities at 31 March 2025 (2024 - £ Nil).
Page A.
ST COLUMBA'S CHURCH DAY CENTRE COMPANY NUMBER: 03112805
## A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
|||2025|2024|||
|---|---|---|---|---|---|
||£|£|£
|£||
|INCOME||||||
|Wolverhampton City Council||||||
|- Revenue for services|66,998||56,748|||
|- Covid grants||-|-|||
|- Ward Fund grant|||-|||
|- Work Force grant||-|-|||
|Private subscriptions|127,160||104,065|||
|Local Authority Service Users lunches|13,412||12,329|||
|Food sales||35|72|||
|Donations|2,097||2,085|||
|(2025 Gentlemens’ Night Out||||||
|We Are Making a Difference - £ 1,000;||||||
|S Worsey - £ 445;||||||
|Age Sentinal Trust - £ 400;||||||
|Various under £ 100||||||
|each - £ 252)||||||
|(2024 Gentlemens’ Night Out||||||
|We Are Making a Difference - £ 1,000;||||||
|S Worsey - £ 450;||||||
|Age Sentinal Trust - £ 300;||||||
|Elenor Dunnett - £ 200;||||||
|Guy Wollaston - £ 135; )||||||
|Bequests||||||
|(2025 – None)||||||
|(2024 Margaret Cooper - £ 258)||-|258|||
|Fund raising & miscellaneous|2,240||2,113|||
||______||______|||
|||211,942||177,670||
|ADMINISTRATIVE EXPENSES||(174,320)||(148,332)||
|||_______||_______||
|||37,622|||29,338|
|OTHER INCOME||||||
|Bank & Building Society interest received|||585||32|
|INTEREST PAYABLE||||||
|Bank|||-||-|
|||______||_______||
|SURPLUS/(DEFICIT) OF INCOME OVER||||||
|EXPENDITURE IN THE YEAR||£ 38,207
||£|29,370|
|||======
||=======||
Page B.
## ST COLUMBA'S CHURCH DAY CENTRE
## COMPANY NUMBER: 03112805
A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL
## SCHEDULE OF ADMINISTRATIVE EXPENSES
FOR THE YEAR ENDED 31 MARCH 2025
|2025
£
£
£
DIRECTORS'REMUNERATION
-
ESTABLISHMENT EXPENSES
Light and heat
3,577
3,034
Insurances
1,584
1,502
_____
_____
5,161
ADMINISTRATIVE EXPENSES
Salaries and National Insurance
131,511
105,672
Pension scheme contributions
15,493
16,542
Redundancy costs
-
-
Meal costs
7,203
5,894
Consumables & PPE
224
499
Class fees
-
-
Craft materials
162
143
Telephone & internet costs
871
984
Information technology costs
504
581
Printing, stationery & postage
657
625
Advertising costs
40
186
Repairs & renewals
1,131
883
Professional fees
2,530
2,437
Accountant's remuneration
1,224
1,200
Training costs
288
-
Bank charges
537
376
Travelling costs
4,904
4,800
Criminal Record Bureau checks
-
-
Subscriptions
169
159
Sundry expenses
272
395
Trip & entertainment expenses
615
950
Promotion costs
-
-
Cleaning, laundry & waste costs
224
270
Loss on disposal of assets
-
-
Depreciation
600
1,200
______
_______
169,159
_______
£ 174,320
=======|2024
£
-
4,536
143,796
_______
£ 148,332
=======|
|---|---|