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|
**-1-**
**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
**-2-**
## **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
**-3-**
## **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.
**-4-**
## **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.
**-5-**
## **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:
- tackling loneliness and easing social isolation.
- providing a therapeutic and stimulating environment for club members to help them cope with dementia in their everyday lives.
- providing respite care for families and carers.
- helping families stay together at home for longer.
- enabling families to delay or avoid permanent care for their loved one.
**-6-**
## **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.
**-7-**
## **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 _:_
- evaluate the long-term impact of the Covid-19 lockdown period on dementia and how best support those living with dementia and their families
- provide support to club members and family carers in the challenging times
- explore creating new clubs in Oxfordshire in dementia hotspot areas and launch a linked fundraising campaign.
- evaluate appropriate staffing levels required to meet the needs of our organisation and ensure our facility and resources are prepared for those demands
- look to extend the variety of therapies that we use with our club members.
## **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.
**-8-**
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 InfOatIOn 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 GrandCrutt0n
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 Sla[ 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 8ed 31 March 2022 the charity was •nlill8d lo the eXeMpln under sIK)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 Fepat1on
The financial statements have b9en pr8par8d in accordance with the CompleS Act 2[, th8 Charitias Act
2011, Accounting and Reporting by charities.. Statement of Recommended Practice applicable lo ¢*arilies
preparing their accounts in accdance wrth the Finan21 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 aesS 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 firtherce 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 defeed where conditions exist on enlrtlemenl such as a sp8cified future lime
P8ri0d,
Expendlturo
Expenditure is wognisgd in th8 period in which il is incurr8d a1 includes allribulable VAT which cannot b8
reeovered, Expandilure is recognised when alegal u ccnslructive obligation arises, il is pbabIe 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 IrlITed 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 c0p
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,C0
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
Independ1 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 T1
Therapeutic 8th'vilies
Francis Winham Foundation
PPE and cleaniro
McLay Dem118 Trust l Rathbe5
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,C0
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 Fd
Dori5 FEld Chantable Trust
Therepeulic aclivib.es
Francis Winham Fourmyation
PPE and cleaning
Kidlinglon Parish Council
McLay Dementi8 TrLt 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 Est Hh1 Charilats4e FTrall
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 sLtaInablI1fy 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$8 of a fixod asset being &xpensed in the SOFA over three ye8rs by
unrestrid8d depreuation.
Restricied funds we represented by casl) at bank and in hand.
13 Taxatlon
The charitable CL)npY is exempt frryn rP(Sti0n lax on ils charitaU8 &tivrti•s.
14 Legal status
The ch8rity is also 8 fflpany limited ty guarant and h&s no share capital. Th8 liability of eath member in the
event of a winding up 1$ lim[tl lo £1.
15 Related party transactlons
re were no related party transadlor to (thsclose for currerrt or y9cgJing ygar.
-19-