**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 2025** ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED)** ## **FOR THE YEAR ENDED 31st MARCH 2025** ## **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 2025** **Charity Number** 1091747 ## **Trustees** Joyce Jones (Chairperson) Anna Cunningham Rhonda Elms Laura McDonald Kath Sayers ## **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 2025** The Trustees present their report with the Financial Statements of the Charity for the year ended 31st March 2025. 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** We continue to offer Day Centre facilities for six days a week for the elderly and less abled. Transport is available for clients living locally at a nominal charge and we work with Communities 1st who provide this. We encourage anyone in the local community to attend the activities we provide i.e Keep Fit and Chair Exercise. ## **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** Our activities continue to meet the elderly and less abled clients for six days a week. We encourage interaction with quizzes and social dances all also offer Keep Fit, Chair Exercise, Line Dancing , and Bingo. We have been actively promoting the Charity at local events and at local Care Homes. ASDA actively support us with raffle prizes. Volunteers, Staff and Trustees are encouraged to attend training sessions for Emergency First Aid, Safeguarding Adults where appropriate. We have had several agencies including Fire Service, Dementia to talk to staff and clients which has been successful and interesting. The Trustees would like to thank the Staff for their valued support for clients and team work and the volunteers who give up their time freely to support our charity and without them we would not be able to run as well as we currently do. We are forever grateful to Welwyn and Hatfield District Council and Herts County Council for their grants each year. Without this support we would not be able to provide the services we do for the days that we are open. ## **Future Developments** We are always looking for new ideas and next year we will be introducing Chair Yoga. Craft days will be included for next year. Our manager will continue to visit Care Homes to promote our services. 1 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025** ## **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 confirms 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 21st October 2025 Joyce Jones …............................................................ ## **Chairperson** 2 **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025** 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 2025. ## **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 examination I 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: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or * the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. 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 15th October 2025 3 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2025** |**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**
**£**
2,861
45,703
15,232
3,279
67,075
45,475
6,834
**52,309**
14,766
207,519
**222,285**|**Restricted**
**Funds**
**£**
100,965
0
0
0
100,965
94,565
0
**94,565**
6,400
25,930
**32,330**|**Total**
**Funds**
**2025**
**£**
103,826
45,703
15,232
3,279
168,040
140,040
6,834
**146,874**
21,166
279,830
**300,996**|**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**| |---|---|---|---|---| 4 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) BALANCE SHEET FOR THE YEAR ENDED 31st MARCH 2025** |**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 bought forward
Profit or loss for the period
**Total funds carried forward**
**Approved by the trustees on**
**Chairman - Joyce Jones**
**Notes**|**£**
**£**
**£**
**£**
9
6
301,587
280,424
301,596
280,430
(600)
(600)
300,996
279,830
**300,996**
**279,830**
279,830
233,449
21,166
46,381
**300,996**
**279,830**
**….............................................**
**…....................................................................**
**2025**
**2024**
25th October, 2025
Joyce Jones| |---|---| 5 **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025** ## **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 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 contributions 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 6 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025** ## **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**
**£**
2,861
2,861
14,073
13,141
0
3,967
12,269
0
0
2,253
45,703
15,232
15,232
3,279
3,279
67,075|**Restricted**
**Funds**
**£**
100,965
100,965
0
0
0
0
0
0
0
0
0
0
0
0
0
100,965|**Total**
**Funds**
**2025**
**£**
103,826
103,826
14,073
13,141
0
3,967
12,269
0
0
2,253
45,703
15,232
15,232
3,279
3,279
168,040|**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| |---|---|---|---|---| 7 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025** ## **3 Resources expended** |**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Costs of activities in furtherance of the charity's objects**
Holiday refunds and expenses
17,947
0
Day trip refunds and expenses
12,773
0
Theatre expenses
1,264
0
Film shows
148
0
Bingo and raffle
2,645
0
Refreshments
4,425
0
Entertainment
3,735
0
Charity expenses
2,538
0
Salaries
0
66,093
Employers NIC
0
0
Employers pension
0
972
Rent
0
27,500
Transport
0
0
45,475
94,565
**Resources expended on managing and administering the charity**
Insurance
2,203
0
Stationery
57
0
Telephone
1,203
0
Training
381
0
Computer and software expenses
664
0
Subscriptions
0
0
General Expenses
587
0
Licences
295
0
Bank charges and interest
509
0
Bank errors
0
0
Premises repairs and maintenance
35
0
Reporting Accountant
900
0
6,834
0
Total Resources Expended
52,309
94,565|**Total**
**Funds**
**2025**
**£**
17,947
12,773
1,264
148
2,645
4,425
3,735
2,538
66,093
0
972
27,500
0
140,040
2,203
57
1,203
381
664
0
587
295
509
0
35
900
6,834
146,874|**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| |---|---|---| 8 ## **JIMMY MAC'S (ACTIVITY CENTRE FOR THE RETIRED AND DISABLED) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025** |**4**
**Debtors**
Petty cash
**5**
**Bank**
Bank current account
Savings account
**6**
**Creditors**
Accountancy|**2025**
**£**
8.93
8.93
77,291.48
224,295.45
301,586.93
600.00
600.00|**2024**
**£**
6.23
6.23
59,408.30
221,016.02
280,424.32
600.00
600.00| |---|---|---| 9