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2024-03-31-accounts

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED)

CHARITY REGISTERED NUMBER 1091747

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st MARCH 2024

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED)

FOR THE YEAR ENDED 31st MARCH 2024

Contents
Page
Report of the Trustees & Chairperson 1 - 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 - 9

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED)

FOR THE YEAR ENDED 31st MARCH 2024

Charity Number 1091747

Trustees

Joyce Jones (Chairperson) Anna Cunningham Rhonda Elms Maureen Pearson Laura McDonald Treasurer Joyce Jones (Temporary) Accountants SMB Accounting 109 Lomond Drive Leighton Buzzard Beds LU7 2XH

Address

Hive Centre Jim McDonald Centre High View Hatfield Herts AL10 8HR

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024

The Trustees present their report with the Financial Statements of the Charity for the year ended 31st March 2024. The Financial Statements have been prepared in accordance with the Charity's Constitution. Applicable law and requirements of the Charities Accounting Statements of Recommended Practice 2019 (effective 1st April 2020).

Trustees

The Trustees who served during the year are set out on the charity information page at the front of these accounts.

Principal Activites and Objects of the Charity

The objects of the Charity and its principal activity continues to be a Charity serving the local community by promoting relief of the Retired and Disabled, which includes the provision of a day centre.

Organisation

The Charity is regulated by it's Constitution adopted on 19th February 2001 and amended on 25th February 2002. It registered as a Charity on 25th April 2002, Number 1091747 as an Unincorporated Body. The Officers of the Executive Committee are elected annually at its Annual General Meeting.

Development Activities and Achievements

Again this year the Charity continues in its endeavours to provide activities for the Retired, Elderly and Persons of Mixed Ability in Hatfield and the surrounding villages, both within and outside the centre. Whilst looking after and caring for the needs of the elderly and infirm the centre is developing activities for the younger members who are more recently retired. The centre also offers support and training to its volunteers and carers.

The committee would like to thank the many volunteers who give so freely of their time throughout the year.

Jimmy Macs receives a substantial Grant from Central Government via Welwyn & Hatfield Council and HCC, for which it expresses its sincere gratitude. Without this the Charity would be unable to maintain its present high level of service to the local community of all ages and abilities.

Future Developments

Future activities include maintaining and increasing the level of involvement of local people in need of social interaction. We are always looking for projects to bring in house where the elderly and those with learning difficulties can demonstrate their skills and enable them to feel that they can still contribute to the local community.

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024

Reserves Policy

In accordance with guidelines issued by the Charity Commissioners, the Trustees have adopted a policy regarding reserves which works towards ensuring that:

a) Excluding those funds represented by fixed assets, and designated funds, general reserves to not exceed more than six months anticipated expenditure

b) There are adequate funds to enable the Charity to meet all current and known future liabilities

Risk Review

The Trustees have examined the major strategic, business and operational risks which the Charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Statement of Trustees Responsibilities

The Trustees are required to prepare Financial Statements for each financial period which give a true and fair view of the financial activities of the Charity and of its financial position at the end of the period. In preparing those Financial Statements the Trustees are required to:

Select suitable accounting policies and apply them consistently

Make judgements and estimates that are reasonable and prudent

State whether the policies adopted are in accordance with the Companies Act 1985 and with applicable accounting standards and statement of recommended practice, subject to any material departures disclosed and explained in the Financial Statements.

Prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the Financial Statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hence take reasonable steps for the prevention and detection of fraud and other irregularities.

The report was approved by the Trustees on:

…............................................................

Chairperson

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024

I report to the trustees on my examination of the financial statements of Jimmy Mac's (Activity Centre for the Retired and Disabled) for the year ended 31st March 2024.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examinationI have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

SMB Accounting 109 Lomond Drive Leighton Buzzard Beds LU7 2XH

1st October 2024

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2024

Notes
Incoming resources
2
Donations & similar income
Activities in furtherance of the charity's objects
Activities of generating funds
Investment income
Resources expended
3
Cost of generating funds
Managing & administering the charity
Total resources expanded
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
4,731
66,274
16,085
2,652
89,742
42,832
7,838
50,670
39,072
207,519
246,591		 Restricted
Funds
£
98,584
0
0
0
98,584
91,275
0
91,275
7,309
25,930
33,239		 Total
Funds
2024
£
103,315
66,274
16,085
2,652
188,326
134,107
7,838
141,945
46,381
233,449
279,830		 Total
Funds
2023
£
99,892
47,593
8,221
466
156,172
141,249
6,882
148,131
8,041
225,408
233,449

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2024

Current assets
Debtors
4
Cash at bank and in hand
5
Creditors: amounts falling due within one year
6
Total current assets
Total net assets
Total funds carried forward
Approved by the trustees on
Chairman - Joyce Jones
Notes		 £
£
6
280,424
280,430
(600)
279,830
279,830
279,830
279,830
….......................................
….......................................
2024		 £
£
7
253,874
253,881
(20432)
233,449
233,449
233,449
233,449
......
.............................
2023

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024

1 Accounting Policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2024

2 Incoming resources

Donations & similar income
Donations & similar income
Donations & grants
Activities in furtherance of the charity's objects
Excursions and day trips
Longer holidays
Mystery trip and walk
Theatre
Bingo and raffle
Dance and entertainment
Shop sales and Misc
Membership cards
Activities for generating funds
Fundraising
Investment income
Deposit account interest
Total Incoming resources		 Unrestricted
Funds
£
4,731
4,731
16,100
34,720
0
2,884
10,637
0
0
1,933
66,274
16,085
16,085
2,652
2,652
89,742		 Restricted
Funds
£
98,584
98,584
0
0
0
0
0
0
0
0
0
0
0
0
0
98,584		 Total
Funds
2024
£
103,315
103,315
16,100
34,720
0
2,884
10,637
0
0
1,933
66,274
16,085
16,085
2,652
2,652
188,326		 Total
Funds
2023
£
99,892
99,892
8,597
27,069
0
538
10,077
0
0
1,312
47,593
8,221
8,221
466
466
156,172

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2024

3 Resources expended
Unrestricted
Funds
£
Costs of activities in furtherance of the charity's objects
Holiday refunds and expenses
15,142
Day trip refunds and expenses
11,330
Theatre expenses
3,567
Film shows
187
Bingo and raffle
3,403
Refreshments
3,873
Entertainment
1,959
Charity expenses
3,323
Salaries
0
Employers NIC
0
Employers pension
0
Rent
0
Transport
47
42,832
Resources expended on managing and administering the charity
Insurance
1,925
Stationery
604
Telephone
969
Training
45
Computer and software expenses
405
Subscriptions
225
General Expenses
212
Licences
269
Bank charges and interest
267
Bank errors
0
Premises repairs and maintenance
2,101
Reporting Accountant
816
7,838
Total Resources Expended
50,670		 Restricted
Funds
£
0
0
0
0
0
0
0
0
62,832
0
943
27,500
0
91,275
0
0
0
0
0
0
0
0
0
0
0
0
0
91,275		 Total
Funds
2024
£
15,142
11,330
3,567
187
3,403
3,873
1,959
3,323
62,832
0
943
27,500
47
134,107
1,925
604
969
45
405
225
212
269
267
0
2,101
816
7,838
141,945		 Total
Funds
2023
£
29,714
6,009
2,837
118
1,868
3,731
300
1,072
66,731
344
985
27,500
40
141,249
2,095
646
948
30
309
92
55
1,240
403
8
0
1,056
6,882
148,131

JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2024

4
Debtors
Petty cash
Net wages
5
Bank
Bank current account
Savings account
6
Creditors
Debtors
Barclaycard receipts
PAYE
NIC
Bournemouth - Payments in advance
Potters Resort - Payments in advance
Accountancy
Insurance
Phone		 2024
£
6.23
0.00
6.23
59,408.30
221,016.02
280,424.32
600.00
600.00		 2023
£
6.77
0.03
6.80
35,517.62
218,357.05
253,874.67
100.00
348.50
272.27
1,086.32
665.00
16,770.00
840.00
180.00
170.00
20,432.09