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2022-03-31-accounts

Daybreak is a beacon of light in the darkness dementia can bring

DAYBREAK OXFORD

Report and Unaudited Financial Statements Year ended: 31 March 2022

Charity no: 1113182 Company no: 5641765

Daybreak Oxford

Trustees Report for the year ended 31 March 2022

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Company Name: Daybreak Oxford
Charity Number: 1113182
Company Number: 5641765
Registered Office: The Clockhouse
Long Ground
Greater Leys
Oxford OX4 7FX
Trustees/Directors: C Grand-Scrutton (Chair)
S Hewett-Avison (Vice-Chair)
P Gregory (Treasurer)
J Atherton
J Fenton
S Skyte
M Tovey (Secretary)
Director: Jitka Fort
Finance: SPX Oxford Ltd
Administrator: Toby Coules
Bankers: CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
Kent ME19 4JQ
Accountants: Wenn Townsend
30 St Giles’
Oxford OX1 3LE
Book Keepers: SPX Oxford Ltd
Peace House
19 Paradise Street
Oxford OX1 1LD

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Trustees Report for the year ended 31 March 2022

Daybreak Oxford

REFERENCE AND ADMINISTRATIVE INFORMATION (CONTINUED)

Legal Advisers: Tessa Hennessy Solicitor 27 Hugh Allen Crescent, Marston Oxford OX3 0HL Contact Information: Office: The Clockhouse Long Ground Greater Leys Oxford OX4 7FX Telephone: 01865 776744 Email: admin@daybreak-oxford.org.uk Website: https://daybreak-oxford.org.uk

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Daybreak Oxford

Trustees Report (continued)

for the year ended 31 March 2022

The Trustees/Directors are pleased to present their report together with the financial statements of the company for the year ended 31 March 2022.

Legal and administrative information set out in this document forms part of this Report. The financial statements comply with current statutory requirements, the Trust Deed and applicable law and Statement of Recommended Practice: Accounting and Reporting by Charities 2019.

Objects

Our charity objects are to support persons living with dementia and their carers by the provision of relief through day care services. We run four-day clubs where adults with dementia can enjoy a safe, caring and stimulating environment with activities suited to their needs. The service is also a respite for carers as they can leave their loved ones with us, knowing they are looked after by trained and experienced staff who help them live well with dementia .

Structure, Governance and Management

Governing Document

Daybreak Oxford was registered as a company on 1 December 2005 and became a registered charity on 7 March 2006. It commenced operating as a charity 1 April 2006 with the transfer to Daybreak Oxford of the assets and liabilities of the Inter Agency Day Care Group Oxford.

Appointment of Trustees/Directors

The Trustees/Directors of the charity are appointed according to the rules detailed in the Memorandum and Articles of Association of Daybreak Oxford.

Each Trustee/Director is introduced to the charity via an induction programme in order to become familiar with the work of Daybreak Oxford. New members are also encouraged to join one of our additional working groups. These are for development, fundraising and management. Where possible Trustees are given a specific portfolio of responsibility within the charity depending on their skills and experience. All clubs have a link Trustee, allowing staff to have regular access with trustees. It also enables Trustees to gain a detailed understanding of our operational work.

Meetings

The Trustees/Directors met at least once every quarter. As the lockdown came to an end the Board had a number of Extraordinary Board Meetings to take care of the members through the transition and the charity’s business.

Structure

Daybreak Oxford is a company limited by guarantee through which it delivers its charitable purposes. All employees of Daybreak Oxford are employed directly by the charity. Our four dementia clubs are Rosewood, Rowan, Limes and Lilacs.

During the year, the charity was governed by a Board of 7 Trustees. The Board has a great deal of experience, including in the charity sector, management, administration, finance, marketing, public relations and the care sector.

Cliff Grand-Scrutton , Chair: Cliff has worked extensively in various parts of the healthcare sector and owns and operates a care home specialising in dementia support in Maidenhead. Simon Hewett-Avison , Vice Chair: Simon has spent the last 11 years in the charity sector and is CEO of a homeless charity in Oxfordshire. Mary Tovey Honorary Secretary

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Daybreak Oxford

Trustees Report (continued)

for the year ended 31 March 2022

Structure (continued)

Phil Gregory is a Financial Controller and is the Honorary Treasurer. Jonathan Atherton has extensive Operations experience. Julia Fenton has more than 20 years in publishing, sales and marketing. Stuart Skyte is Public Relations and Communications Consultant and former economist

Jitka Fort was appointed Director in September 2020

In terms of financial guidance, the charity was supported by Sheila Parry, Director at SPX Financial Services, and Jane Bull and Andrew Rodzynski at Wenn Townsend Chartered Accountants with regards to the year end accounts and related queries.

The Trustees have referred to Charity Commission guidance on public benefit when delivering the work of the charity and discharging their duties as Trustees.

Data Protection Act 2018 and Fundraising Code of Practice

Daybreak has produced a Data Protection Policy and revised procedures to recognise the provisions of the Data Protection Act 2018, and to incorporate the recommendations of the Fundraising Code of Practice. We have revised and updated our systems in order to become fully compliant.

Post Covid-19 Pandemic Growth and financial impact

Daybreak Oxford has been running day clubs for people living with dementia in Oxfordshire for more than 20 years and prides itself on supporting the most vulnerable members of the community. The previous year Daybreak Trustees closed the clubs in order to protect Daybreak’s vulnerable members from the Covid-19 pandemic. This continued through the first two months of this fiscal year.

Whilst the lockdown period was a very difficult time for club members and their families, in fact, based on member surveys, Daybreak staff excelled during this time and the members very much wanted the clubs to reopen.

----- Start of picture text -----
We are looking forward to the clubs
I felt that Daybreak gave our family
reopening
good support during Covid-19
0 0 0 Strongly Disagree 0 0 0 Strongly Disagree
10%
Disagree Disagree
20%
Neutral Neutral
80% Agree 90% Agree
Strongly Agree Strongly Agree
----- End of picture text -----

People living with dementia benefit from stimulating activities. The staff attended to our members throughout the lockdown, although the effects of isolating inside their homes for an extended period were evident. By the time Daybreak reopened more than four out of five of our members reported (82%) reported a worsening of their dementia. Additional support was needed to support members safely when they returned to the clubs. This has increased staff costs.

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Daybreak Oxford

Trustees Report (continued) for the year ended 31 March 2022

In addition to expansion of staff and resources to accommodate the needs of our members, Daybreak launched a new club, called Rowan, in Littlemore to meet a growing need on Mondays. Monthly attendance grew steadily throughout the year. All clubs demonstrated consistent growth in membership from reopening through end of the fiscal year. See figure “Monthly Total Attendance”

----- Start of picture text -----
Monthly Total Attendance
Fiscal Year 2022
200
150
100
50
0
May Jun Jul Aug Sept Oct Nov Dec` Jan Feb Mar Apr
Lilacs Limes Rosewood Rowan
----- End of picture text -----

Coming out of Covid-19 closures, Daybreak’s restart was highly successful. In May, Lilacs opened five days a week and Limes opened two days a week. Rosewood opened in June three days a week. While we started with reduced attendance, the membership returned steadily throughout the year.

We were able to fully staff all four clubs, regardless of the national staffing shortages in the care industry. To ensure our staff was well supported, salaries were reviewed, and care workers were given an increase. The board also reviewed staff salaries to ensure fairness across all positions and to ensure all staff was receiving a fair living wage. An increase was arranged for the support and care workers.

Club Activities throughout the year

Activities are central to the support we offer our members. This regular stimulation helps improve their emotional and physical well-being. Singers and dancers provide regular stimulation for the members in the clubs during the day. Singing and music are especially popular. Our members’ energy levels clearly rise during the music therapy sessions, they move arms in time with the music and smile to each other. Staff actively engage with the members in these sessions, working to communicate with everyone and to be inclusive to everyone. In 2021, Glenis was hired at Rosewood to create healthy meals, to meet the unique needs of our members. She has become a beloved part of staff, cooking daily to meet the dietary requirements of vulnerable members and creating special treats to match to holidays, birthdays, and member’s preferences. St Edwards School cooks healthy meals for the Limes Club at a very reasonable rate. Member survey’s consistently rate the meal as excellent.

While at our clubs, members always have a positive social time over lunch; this is especially important for those with dementia, where social isolation can threaten both their mental and physical health. As some of our members live alone, this is especially important for them. As well as offering social interaction, a good hot lunch also means some of our members, who may be struggling to make regular balanced meals, will receive the benefits of a healthy meal that day.

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Daybreak Oxford

Trustees Report (continued)

for the year ended 31 March 2022

Daybreak also began a six-month programme, in October 2021, as part of the University of Oxford’s “ Science Together ” public engagement initiative. We were part of a trial to evaluate technologies which supported people with a dementia diagnosis and their families. Working with a renowned expert, Dr Villarroel, we designed and ran an approved clinical study to find which activities are best suited to manage the symptoms of dementia. This was offered for all of our members as additional support though this unique collaborative partnership. We also participated in the programme’s Steering Group, to provide advice and feedback on the direction of his dementia research.

The success of our clubs

Opening was exciting and a big success. Through online surveys, we knew the community was requesting and needed our re-opening (see below). By May 2021 we also knew we could manage it safely. We invested in PPE, a fogger to spray clean spaces, hand sanitisers and plans for social distancing. We initiated new processes and protocols to ensure all attendees and staff were Covid-free.

Feedback Survey 2021

We have had some lovely responses from our family carers. Importantly these benefits include:

‘My wife really enjoys her weekly visits to Daybreak. We look forward to the time when she can visit Daybreak again’.

‘The Lilacs club in Kidlington is fantastic. The staff and helpers are all amazing. We have missed seeing them all and look forward to seeing them all again soon’.

‘We are both greatly looking forwards to the day when Limes is reopened!’

‘Mum keeps asking if she is going to Rosewood today. She is just missing the staff and club members so much’.

The public benefits of our work

Our work has extensive public benefits. These include:

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Daybreak Oxford

Trustees Report (continued) for the year ended 31 March 2022

Report on Rosewood

Rosewood reopened on 2 June 2021 Wednesday through Friday. Based at The Clockhouse in Greater Leys, members are arriving from a wide catchment area, including Blackbird Leys, Rose Hill, Headington, Marston, Wheatley, Thame, Barton, East Oxford and Cowley. During this financial year, Rachel Clark became the Club Manager, ably supported by 2 full-time staff members. For the first four months we were still in lockdown, club staff continued to support club members virtually and by making regular phone calls.

The club is fortunate to continue to be supported in year two of a three-year National Lottery Fund project and at the end of year two, the National Lottery Foundation were very supportive of the work carried out and agreed to extend the project due to the Covid-19 closure.

Report on Limes

The club is based at the St Margaret’s Institute Monday -Tuesday and members come from a wide area, including Oxford city, Summertown, Cumnor, Botley, Abingdon and Wallingford. The Club Manager, Jitka Fort, who is also Director across the charity, and has been at the helm for 5 years. She is well supported by 3 staff members. For the first four months we were still in lockdown, club staff continued to support club members virtually and by making regular phone calls.

Report on Lilacs

When Lilacs opened it increased from four to five days a week. The club is located in Charlbury Close, Kidlington, in a building owned by Sanctuary Housing. Club members come from Kidlington, Yarnton, Cumnor, Eynsham, Woodstock and Botley. Caroline Morris continued for another year as Club Manager. She is well supported by 6 part-time staff. For the first four months we were still in lockdown, so club staff continued to support club members virtually and by making regular phone calls.

Report on Rowan

Open on Mondays in the Littlemore Village’s newly refurbished hall, club members come from a wide catchment area, including Blackbird Leys, Wheatley, Thame, Barton, and Littlemore. Corrine Rawlings in coordination with other staff members launched the club. Rachel Clark was appointed Club Manager in March 2021.

Fundraising update

Daybreak had a solid year of fundraising coming out of the lockdowns. It had raised more than £130,000, largely due to trust and foundation income. There was also continued support from Oxfordshire County Council’s sustainability grant, National Lottery Foundation and money also received from the government covid grants.

However, as described previously, the closure of the clubs was a financial strain on the charity and, like most organisations, many forms of fundraising were affected. For example, we were unable to host in-person events for the year this included any networking, marketing, awareness, and fundraising appeals.

Trusts and Foundations fundraising

The 3-year support package from Oxfordshire County Council worth a total of £81,000 from its sustainability grants continued this year. We were also grateful for continued support from The Garfield Weston Foundation, Independent Age, Oxford University, The Gerald Palmer Eling Trust, St Michael and All Saints, Oxford Masons, Freemasons, and the Masonic Charitable Foundation.

At the close of the financial year, Daybreak also heard that The Tambour Foundation had approved funding to broaden our art/craft and dance/movement therapies. The Art Society of Oxford also agreed to support funding to bring music to Limes.

We are incredibly appreciative to all those other Trusts and Foundations which supported to Daybreak for the running of our clubs.

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Daybreak Oxford

Trustees Report (continued)

for the year ended 31 March 2022

Our plans for the future

Our intentions for 2022-2023 is to support those in Oxfordshire living with dementia as well as their family carers. With this vision, we will :

Financial Review

Daybreak Oxford is funded by club membership fees, grants from charitable trusts and foundations, community fundraising, legacy giving and donations from individuals and corporate partnerships. Our total income in 2021-22 was £265,827 (2020-21: £329,456).

The main expenditure is staff costs in order to support our member services. Other costs include club rent, meals, transport for members, and office running costs. The total spent in 2021-22 was £333,410 (2020-21: £256,201). Our costs increased due to the Lilacs club expanding from four to five days a week and the Rosewood club increasing the number of places available on two days a week. We also increased spend on therapeutic activities at all four clubs.

The first quarter’s closure of our clubs due to the Coronavirus has meant the loss of membership fee income. There was also a change in the fundraising environment due to the impacts of the virus. We are very grateful for the continued support and flexibility of our grant funders.

Reserves

Daybreak Oxford has met its reserve policy. This target is reviewed quarterly by the Daybreak Oxford Trustees considering future plans of the charity, the certainty of future funding streams and any other key risks identified during review of the charity Risk Register.

Given the steady growth of the charity, the increased importance of our work in the community, and the uncertainty of the funding landscape, it was agreed by the board of trustees that our reserves policy is to hold sufficient unrestricted reserves to cover winding down costs, plus allow the charity to continue to operate for a period of at least 6 months in order to provide stability and continuity for those attending our dementia clubs (£217,000).

An additional £75,514 is reserved as restricted funding. These funds are designated by donors with respect to a limited and specific purpose.

The Board has approved the creation of a Board designated fund to be held in reserve for the express purposes of launching a new board initiative in 2022 (£118,000). This fund will be used to meet the rapidly growing demand for Daybreak’s services, since Covid-19. This has been sanctioned by the Trustees taking into consideration the development of a new three-year strategic plan, the current funding, and financial risks faced by the charity.

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Daybreak Oxford Trustees Report for thg year ended 31 March 2022 Icontinuedl Risk The Trustees examine the major risks that the charity faces on a regular basis and each financial year when preparing and updating the Annual Report. The charity has developed systems lo monitor and control these risks lo miligalo any impact that they might have on the ch8rily in the fuiure. through ¢areful forecasting. cost control as well as regular assessment of ongotng expense$. Statsment of Trustee8' rosponsibilities The Trustees are responsible for preparing the Tru51fj6$' report and the financial slalemenl$ in line with applicablfj law and regulations. Company law requires the Trustees prepare financial slalemenls each financial year and under that law the Trustees musl prepare the financial sialemenls in accordance with United Kingdom Gen&rally Accepted Accounting Practice (United Kingdom Accounting Standards and appli&7bl8 lawl. Undor Company law, the Trustees must not approve the financial statements unless they 8re satisfied that they giv& a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources of the charity for that pariod. In preparing those financial stalem8nls, the Trustees aro raquired lo salect suitable accounting policies and apply them consistently, 1.8. making judgements and eslimales that arg roasonablè and prud8nl,' and pr9paring thè financial Slalements on Ihg going concefn basis unless il is inappropriate lo presume that the charity will continue in business. The Trusleas are responsible for keeping proper accounting records which disclose with reasonablo accuracy the financial position of the charity 81 any lime and enable them lo ensure that the financial s1818m8nls comply with the Companies Act 20CE. Th8y are also responsible for safeguarding the asselg of the charity and taking reasonable steps for the prevention and d8leclion of fraud and other irregulari118S. Inforrnatlon dl8¢108urn to audltors As far as the Trustees are aware al the lime this r8POrt is approved. there is no relevant audit information of which the company's auditors are unawa￿. Th8 Trustees have lakon all rel&vanl steps lo make themselves aware of any relevant audit InfO￿atIOn and lo establish that the company's auditors are aware of that infomiation. This reF)Ort h8s tseen prepared in acMrdan¢e with the small ccmpanies, rogim& under the Compani8s Act 20C6. This report was approved by the Trustees on ......... 2022 and signed on their behalf by.. Cliff Grand￿Crutt0n Chalr of Trustees Daybreak Oxford

Daybreak Othd Independent Examinerfs Report to thg Trust¢¢s of Daybreak Oxford I report to the charity Iruslees on my examination of the acccKnts of the company for the year ended 31 March 2022 which comprise the statement of financial a¢livili&s. balance shegl and nolas 1 10 16. Re8ponslbllltle8 and basls of report Tre Iruslees Iwho are also the dir8clors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirèments of the Companies Act 20C61'lhe 20C6 Act'i. Having satisfied myself that tho a¢¢ounts of th& company 8r8 not required lo be audited under Part 16 of th8 20C6 Act and are eligible for independent 8xaminalion, I rep(xt in respect of my examination of your company accounts as carried out under section 145 of tho Chari118s Act 2011 {'Ihe 2011 Act'l. In carrying out my examin81ion I have follchv8d th8 Directions given by the Chari(y Commission under section 14515llbl of th& 2011 Act. Independent examlnerfs ststement Since tha company's gross income exceeded £250,000 your examiner musl be a rnemb8r of a body listed in section 145 of the 2011 Act. I confirm that l am qualrfied to undertake the examination because l am 8 mernber of the Institute of Chartered Accounlanls in England and Wales which is one of the listed bodi89. I have complel&d my oxaminalion. I confinn that no matters have come lo my attention giving me caus& to believe that. in any material respe¢l' accounting record5 Wgrg not k8pI in aecordanca with section 386 of the 20C£ Act,, or th& ac¢ounl$ do not accord with thos8 accounting records,. or the ac¢ounl$ comply with th8 8ccounling requirements of section 396 of the 2QJ6 Act and other than any requirement that the accounts give a 'lfue and fair vi8w' which is not a matter considered as part of an indapendenl axaminalion,. or the accounts have not been prepared in accordance with the m8lhods and principles of th& Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Roporting Standard applicable in the UK and Republic of Ireland {FRS 1021 I have no concems and have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order lo enable a propgr undgrslanding of th8 accounts lo b& reached. A C Rodzynski FC Partner Wenn Town8end Chartered Accountant8 Oxford . 2022 -10-

(Nor

Daybreak Oxford {Cornpany nurnb￿: 5641765) Balance Shegt As at 31 March 2022 Note 2022 2021 Flxed assets Computer and other equipment 4,057 3,455 Current assots Debtors B8nk 8nd cash b818nc8S 22,471 399,421 12,493 495,672 10 421,892 508,164 Cuffent Ilabllltlos Credrtors due wrthin one year 11 {14,6911 132,7781 Net currant assets 407,201 475,386 Total assets leu current IlabilitiO8 411,258 478,841 Total nat assets £ 411,258 £ 478,841 Funds Unrestricted funds Restricted funds 335,744 75,514 352,866 125.975 12 Total fund8 £ 411.258 £ 478,841 These accounts are prepared in accordance with the S￿la[ provisions of Part 15 of Ihe Companies Act 2CMJ6 relating lo small ￿litIeS and the Finanei81 Reportiryd Stsnd8rd applicats48 in the UK and Republic of Irelath IFRS1021 For the year 8￿ed 31 March 2022 the charity was •nlill8d lo the eXeMpl￿n under s￿IK)n 477 of the Compani8s Act 20C6', No notice from members requiring an aLKlil, has been deposited under section 476 of the Compani&$ Act 2006,. and iiil Th6 trustees ad(nthvledge thèir respcnsibili118s for. al ensuriro the company keeps *counting records whith ccqnply wf(h Secticn 386 arKI bl preparing the accounts which give a true and fair viw of the State of affairs of the ¢x)mp8ry as at the end of th8 financial period and of 11$ surplus or deficit for the fin8ncial period, in accordance with the requirernenls of Section 393. and which otherwise comply with the requirements of the Compank8S Act 20Qb relating to accounts. $0 far as apylicable lo the company. Approvgd by tho Truslo85 On .. .. 2022 and signgd on its baha￿ by.'_ Trustse Cliff Grand-scrutton -12-

Daybreak Oxford Notes to the Accounts for the year ended 31 March 2022 Basis of F￿ep￿at1on The financial statements have b9en pr8par8d in accordance with the Comp￿leS Act 2[￿, th8 Charitias Act 2011, Accounting and Reporting by charities.. Statement of Recommended Practice applicable lo ¢*arilies preparing their accounts in acc￿dance wrth the Finan￿21 ReportirKJ Standard apFAicablg in the UK and Republic of Ireland IFRS 1021 issued October 2019 (Charity SORP FRS 1021 and the Financi81 Reporting Standard applicaL)le In the UK and Republic of Ireland {FRS 1021. Daybreak Oxford meets the definition of 8 public ten8fi1 entrty under FRS102. Assets and liabilities are ini(18lly recognised al historical cast or transaction value unless otherwis8 stated in the relevant accounting wlicy ntsle. Prewation of accounts on a golng concern basls Th8 InJsle8s consid8r tho charity a goirYJ concem. Mulli-year grant funding is in place ovèr th8 next 18-24 months, and we have a￿esS lo reserves rf needed lo mat19ge the risks assoaated wrth the Coronavirus. Depreclatlon Depreciation is provided on 8 $lraKJht line basis at 100A on cLJst for leasehold Improvements and al 33% on cost for 811 cther assets which refiects their anliapated useful lives and ￿SIdUal value. Stock Str￿￿ is valued at lower of cost and n&t r8alis¥bl& val￿. Operating leases Rentals appluble to OFerating18as8s, Whe￿ substantially all the benefits arjj risks of own8rship remain with the lessor, are charg8d against surpluses as incurred. Penslon contrlbutlons The Charity has complied with aLrto enrolmenl and also h88 access lo a stakehold8r sthéme for 11$ omployees. Funds Unreslficted funds consist of a general fund, which the trustees may use for the fi￿rther￿ce of the objects of the charity al their discretion. Restn"c18d funds ar• $uLI'ect to conditions imposed by the donor. these ¢ondrtion$ being legally ￿.nd1rng on the Iruslees. Incomo Income is included when receivable, Where income has conditions 81tached lo it. that income is recognised when receipt is yobable, enlillem8nl and th8 amount can be measured with sufficient reliability. Incom6 lincluding grants receivablel is defe￿ed where conditions exist on enlrtlemenl such as a sp8cified future lime P8ri0d, Expendlturo Expenditure is wognisgd in th8 period in which il is incurr8d a￿1 includes allribulable VAT which cannot b8 reeovered, Expandilure is recognised when alegal u ccnslructive obligation arises, il is p￿babIe that selllement will be rgquired and the amount of tha obligation can be measured reliably. Costs of generating funds are those costs incurred in altracting voluntary income. Govemance costs are those costs Ir￿lITed in the govemance of th& charity afKI ils assets arKI are primarily associated wlh conslilulional and statutory requirements. Voluntsers Thg value of services provided by volunteers has not been induded. -13-

Daybreak Oxford Notes to the Accounts {continued) for the year ended 31 March 2022 Net surplus for tho year 2022 2021 Is after charging'.- Depreaalion of tangible fixed assets 2 2.793 £ 2,252 Employ088 and truste8s The average number of employees (full time equivalents) during ts y&8r was 11 12021.. 111. No employe8 received remuneration in excess of £60,000 pa. The Iruslees did not receive any remuneration for their Services. Expenses reimbursed to trustee5 during th8 year amounted lo £Nil12021". £851 and were for training, travel and r¢x)m hir8. Staff costs during the year were'.- 2022 2021 Salariés 8nd wagès Social s6currty costs Pension costs 211,1 12,187 3,026 213,179 14,237 3,026 £ 226,318 £ 230,442 Trusle8s' indemnity insurance of £1,10712021'. £1,055) was paid during the year. The total remuneration of key management personn81 during the year was £46.43412021.' 39,1041, The key management of the charity are considered lo b8 th8 direGlor and the oper8lion$ manager. Grants 2022 Unrestrlcted Restrlcted Totsl 2021122 Garfield Weston Foundation Gemrd Palmer Eling Trust Independent Age Masonic Charitable Foundation McLay Dementia Trust National Lottery Fund Oxfordshire County Council Sustainability FLsnd Oxford Frgamasons Sl Michael's and All Saints, Charitie8 Tambour Foundation 10.(XJO 3,000 10,000 3,000 12,500 2,500 10,000 49,898 27,000 3,OCX) 3,000 9,887 12,500 2.500 10.000 49,898 27,000 3,000 9,887 21,500 £ 109.285 £ 130,785

Daybreak Oxford Notes to the Accounts (Continuedl for tho year ended 31 MarGh 2022 Grants Icontinuedl 2021 Unrestrictod Restricted Totsl 2020121 Thè Charitiès Trust Cherwell Councillorfs Priority Fund Dori5 Fièld Charitab16 Trust Dorothy Holmes Charitable Trust Emest Hecht Charitable Foundation Esméa Fairbairn Foundation Francis Winham Foundation Garfield Weston Foundation Gerard Palmer Eling Trust Kidlinglon Parish Council Michael and Anna Wix Charitable Trust Midcounlies c￿0p Mr and Mrs JA Pye's Chant8ble Selllem8nl National Lollery Fund The Northwick Trust Oxfordshire County Council Suslainabilily Fund OCC Councilloff s Priority Fund Percy Billon Charity Tre Rowse Family Trust RalhbonélMeLay Dementia Trttrsl The Soball Foundation Sir Jul8s Thom Charitable Trust Tambour Foundation Governmant grants relating lo Covid 19 25 25 2.000 1,0 2,000 3,120 5,000 3,000 10,000 3,000 3,120 100 2,000 4,800 96,981 10,000 30,000 5,100 4.8CM) S.OQ) 10,0 10,0(X) 1.250 9.887 50,513 2,￿0 1,cK)O 2,￿0 3,120 5,QJO 3.1)JO lo,C￿0 3,1)JO 3,120 100 2.000 4.8LKJ 96.981 10.oc 30.000 5.100 4,800 10.OQJ 10,000 1,250 9,887 9J,513 £ 95,558 £ 177,138 £ 272,696 Club Income 2021122 2020121 OCC Soaal and Community Services (Fairer charge) Member feos (including meals & Iransportl Grants (not• 4} Other 18,420 80,991 130,785 7,159 272,695 £ 218,935 £ 296,059 -15-

Daybreak Oxford Notes to tho Accounts {Continued) for the year ended 31 March 2022 Club expenses- 2022 Unre6tr1cted Rostricted Total 2021122 M8rnb&r costs Food Members IransKM)rt Club Activity costs Club cleaning 7,258 7,745 84 2,410 5,495 780 2,423 1,630 3,072 10.545 5,189 15,734 Salaries l Nl I Pension HR advicellegal fees Insuranc8 Marketing Training and recrurtm•nl Rent 8nd ral&s Slalionery, postage, telephone & computer Depreciation Sundry Bank charges Bad dabl$ Ac¢ountan¢y 77.141 3.220 3.994 105 250 6,434 5,077 1.928 140,579 217,720 3,220 3,994 827 250 14,079 8,331 2,793 722 7,645 3,254 159 6,085 12,872 159 6,085 14,372 127,860 159,754 287.614 Club expgn•o• - 2021 Unrestrlclod Restrlctod Total 2020121 Member costs Fo(yJ Members transport Club Activity c051s 11501 11621 1.384 11501 11621 1,442 58 1.072 58 1,130 Salane51 Nl I Pension Team welfare HR advicellegal fees Insurance Marketing Training and recruitment Rent and rale5 Slalionery, postage, telephone & ci)mpuler Depreciation Sundry Repairs and Renewals Bank charggs Accountancy 47,918 247 6,724 2,501 660 290 140,987 188,899 247 9,143 2,501 1,537 290 1581 5,537 2,252 349 1,870 74 1,026 2,419 877 {58} 5,537 524 349 1,870 74 1,026 1,728 £ 68,792 £ 146,W5 £ 214,797 -16-

Daybreak Oxford Notss to the Accounts (Continued) for the year ended 31 March 2022 Governanco costs Unrestricted Restrlcted Total 2021122 Total 2020121 Legal and profe55ional costs Trusleg expenses Independ￿1 examinef s fee 1,055 85 1,600 2,1XJO 2.CK)O 2,740 Flxod assats lrnprovomont8 Computar to property and other 11oaseholdl equiprnont Totsl Cost At 1 April 2021 Additions 12.612 12.238 3,395 24,850 3,395 Al 31 March 2022 12,612 15,633 28,245 Dapreclatlon Al 1 April 2021 Charg• for th8 y&ar 12,612 8.783 2.793 21,395 2.793 Al 31 March 2022 12.612 11,576 24,188 Not book value Al 31 March 2022 4,057 4,057 Al 31 March 2021 3,455 3,455 Tha improvements to propety referred to abov8 relate to Lilacs Day Cenlre, Kidlingion owned by Cherwell District Council. Dobtorn 2022 2021 Member fees Prepayments Accrued CJRS income 15,869 4.546 3,095 4,852 £ 22,471 £ 12.493 -17-

Daybreak Oxford Notes to the Accounts (Continued) for the yoar endod 31 March 2022 10 Bank and cash balances 2022 2021 CAF Cash account CAF Gold account Cooperative Bank Pelly cash CAF Shawbrook account 34,950 201.203 132,395 201.169 925 617 161,113 161,003 £ 399,421 £ 495,672 11 Crodltorn- duo wlthln one year 2022 2021 Ta¥es Other crgdilors Accruals Trade creditor8 Deferred income 73 715 4,8C4J 610 6,454 4,675 19,887 £ 14.690 £ 32,778 12 Ro8trl¢tod Funds - 2022 Balance at 1st Awll 2021 Income Expendllure rrransfer•' Balanco at 31st March 2022 Dori8 Frald Chantable T￿￿1 Therapeutic 8th'vilies Francis Winham Foundation PPE and cleaniro McLay Dem￿118 Trust l Rathb￿e5 National Lottery Fund OCC Couneillols PriLty Fund 2022 OCC Sustainability The Sir Jules Thom Charitable Trust The Wates Foundation Tambour Foundation Independent Age 2021-22 2022 The Arts s￿ Ox 1,CiJO 1,OCJ) 3,0 13,0391 110,OCNJI 194,3811 11,7041 {27,0001 1391 10,C#XJ 49, 99,134 1,704 54,659 27,COJ 1,250 lo,C￿0 9.867 1,250 110,0001 16601 112.5ml 14701 9,887 12,5CwJ 19.114 14701 £ 125.975 £ 109.293 £ 1159,7541 £ 75,514 -1&

Daybreak OxfLYd Notes to the Accounts Icontinuedl for the year ended 31 March 2022 12 Restricted Fund8 - 2021 Balance at 1st April 2020 Incomo Expen(fiture ransfer< Balance at 31st March 2021 Cherwell Counallorfs PricKrty F￿d Dori5 FEld Chantable Trust Therepeulic aclivib.es Francis Winham Fourmyation PPE and cleaning Kidlinglon Parish Council McLay Dementi8 TrL￿t l Rathbones National Lottery FuThJ 1,OC(I 3,120 10.cc ,981 3,120 10,C(Q 70,035 383. 3,3 72,571 99,134 OCC Couneillorfs Priority Fund 5,100 1,704 The Srb&ll FourKtati The E￿st H￿h1 Charilats4e F￿Tr￿all The Percy BiKon Charity lo,￿￿) 10,COJ 1,728 3,072. Th8 Sir Jules Thom Charitabl8 Trust Sl James. Placg Charitable Foundatton Th6 Wales Foundation Oxfordshire County Counol sL￿taInablI1fy Fund Oxford Round Table Tambour FouTraalion 1,250 1,250 10,CQO 15,726 10,01)J 45,726 9,887 9,887 £ 98,297 £ 177,138 £ 146,C( 3,455. £ 125.975 Th8 transfer relat85 to th8 purcha$8 of a fixod asset being &xpensed in the SOFA over three ye8rs by unrestrid8d depreuation. Restricied funds we represented by casl) at bank and in hand. 13 Taxatlon The charitable CL)np￿Y is exempt frryn ￿rP(￿Sti0n lax on ils charitaU8 &tivrti•s. 14 Legal status The ch8rity is also 8 ￿fflpany limited ty guarant￿ and h&s no share capital. Th8 liability of eath member in the event of a winding up 1$ lim[t￿l lo £1. 15 Related party transactlons re were no related party transadlor￿ to (thsclose for currerrt or y9cgJing ygar. -19-