Daybreak
Living Well with Defflentla
DAYBREAK OXFORD
Report and Unaudited Financial Statements
Year ended: 31 March 2024
Charity no: 1113182
Company no: 5641765

REFERENCE AND ADMINISTRATIVE INFORMATION
Registered Company Name:
Daybreak Oxford
Charity Number:
1113182
Company Number:
5641765
Registered Offlce:
The Clockhouse
Long Ground
Greater Leys
Oxford OX4 7FX
TrusteeslDirectors:
C Grand-scrutton (Chair)
S Hewett-Avison (Resigned 5 April 2023) (Vice-chair)
P Gregory ffreasurer)
J Atherton (Vice-chair)
J Fenton (Resigned 7 March 2024)
S Skyte (Resigned 22 January 2024)
M Tovey (Resigned 22 January 2024) (Secretary)
Chief Executive Officer:
Lee Gray
Bankers:
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
Kent ME19 4JQ
Accountants:
Wenn Townsend
30 St Giles,
Oxford OX13LE
Bookkeeper:
Samuel ljaopo (started 1 November 2022)
Legal Advisers:
Tessa Hennessy Solicitor
27 Hugh Allen Crescent. Marston
Oxford OX3 OHL
Contact Information:
Office:
The Clockhouse
Long Ground
Greater Leys
Oxford OX4 7FX
Telephone:
01865 776744
Email:
admin
break-oxford.
Website:
htt s.-Ilda
break-oxford.or
The TrusteeslDirectors are pleased to present their report together with the financial statements of the company
for the year ended 31 March 2024.
Legal and administrative information set out in this document forms part of this Report. The financial statements
comply with current statLrtory reqU1￿mentS, the Trust Deed and applicable law, and Statement of Recommended
Practice.. Accounting and Reporting by Charities 2019.

Objects
Our charity objectives are to support persons living with dementia and their carers by the provision of
relief through day Centre services. We offer day Centres 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, who can enjoy other activities knowing their family member is well looked after by trained and
experienced staff.
Governance
Goveming 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
with the assets and liabilities of the InterAgency Day Care Group Oxford.
Appointment of Trustees
The TrusteeslDirectors of the charity are appointed according to the rules detailed in the Memorandum
and Articles of Association of Daybreak Oxford.
Where possible Trustees are given a specific portfolio of responsibility within the charity depending on
their skills and experience. Trustee engaged in regular communications with staff which enables them to
gain an understanding of operations to support well-informed board decision making.
Governance 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 charÉty. Our three dementia clubs are
Rosewood, Limes and Lilacs.
During the year. the charity was governed by a Board of Trustees. The trustees have a great deal of
experience, including in the charty sector, management, operations, finance, matl(eting, public relations
and the care sector.
Cliff Grand-scrutton. Chair.. Cliff has worked extensively in various part5 of the healthcare sector
and owns and operates care homes in Surrey. Berkshire and Devon and is also a director
of local care associations and national social care organisations.
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
Phil Gregory is a financial controller and is the Honorary Treasurer.
Jonathan Atherton, Vice Chair (partial year).. has extensive operations experience.
Julia Fenton has more than 20 years of experience in publishing, sales and markeling.
Stuart Skyte is a public relations and communications consultant and fomier economist.
Mary Tovoy Honorary Secretary
Additional communty members were in the process of joining the board at the close of the fiscal year,
including Sir Christopher Ball, who joined the board immediately following the close of the fiscal year.
Among Sir Christopher Ball's long list of accomplishments includes the Warden of Keble College, the
Chancellor of the University of Derby, an esteemed educator and a sought-after fundraiser.
Lee Gray is the Chief Executive Officer with more than 20 years of charity leadership experience.
Governance Meetlngs
The TrusteeslDirectors meet more than once every quarter. The Board's additional meetings throughout
the year are designed to address the increased care needed for our vulnerable population and oversight
of the general running of the charity. Specifically, the meetings considered strategic questions in order to
develop a robust three year strategic plan.
In terms of financial guidance, the charity was supported by Samuel ljaopo, an independent bookkeeper,
and Jane Bull and Andrew Rodzynski at Wenn Townsend Chartered Accountants with regards to the
yearend 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. The systems are reviewed. revised, and updated regularly in order to be fully compliant.
Activities throughout the year
Daybreak Oxford has been running day Centres for people living with dementia in Oxfordshire for 30
years. We pride ourselves on supporting the most vulnerable members of the communty. Daybreak has
always protected vulnerable members from accident, injury. illness, as well as the Covid-19 pandemic.
This is a core principle Ihat continues to this day.
Clubs to Centres
During this year the trustees detemiined the clubs should be referred to as Centres going forward. This
represented the growing person-centred engagement of staff during the day. The three Daybreak
Centre5 listed below are located throughout Oxfordshire to meet the greatest areas of need.
Lilacs, managed by Caroline Morris for the 10 year. is located in Kidlington. Centre members
come from Kidlington, Yarnton. Cumnor, Eynsham, Woodstock, and Botley.
Limes. managed by Jitka Fort for over 6 years, is situated in North Oxford. Members come from
a wide area, including Oxford city, Summertown, Cumnor, Botley, Abingdon. and Wallingford. In
May 2023 Ms Fort resigned and Lisa Collier, Limes deputy manager, stepped in as acting
manager until October 2023 when Dawn Williams was appointed the new manager of Limes.
Rosewood, managed by Rachel Clark, is situated in Greater Leys. Members come from a wide
Catchment area, including Blackbird Leys, Rose Hill, Headington, Marston, Wheatley, Thame,
Barton. East Oxford, and Cowley.
Year after year. our members have benefrted from the stimulating and therapeutic activities we provide.
These undertakings are central in providing support. as they are integral to improving the emotional and
physical well-being of our members. These undertakings include a variety of socially interactive and
cognitively stimulating therapies including music. art, singing, and movement. These regular therapies
make a visible difference for the members. Singing and music are especially popular (94Yo Strongly agree
with the phrase .1 enjoy the activities.).
We found that singing. playing instruments, and dancing to music are the most beneficial aclivities. Staff
members note, 'Everyone loves the music. It doesn't matter if they are tiTrd, hot, in a wheelchair, or
unable to speak - they dance. Music always makes them smile.. Each staff member actively engages
with our members during these sessions. It is the individualised work which supports personal
improvements.
Social interaction is especially important for those with dementia. Research has found isolation can
threaten people's mental and physical heatth. As some of our members live alone, members have a focus
on social interaction while at our Centres, including during lunch.
A hot lunch is critical for our members, who struggle to make regular balanced meals, and rely on
Daybreak for their main hot healthy meal of the day. The popularity of lunch is evident from our annual
survey. In 2023, 970/0 of respondents agreed that the food was good. With comments like .1 have a
wonderful time here. Tre staff treat me with the utmost ￿spect and I love all the puddings."
Daybreak's 2023-2024 Strategy and Impact
Across the UK inflationary pressures were affecting all charities with falling income and rising operating
costs. In fact, the Charity Commission reported that more than 5,000 charities closed their doors in one
year alone. Daybreak's Board of Trustees determined the operational strategy over 2023-2024 fiscal year
was to demonstrate stability.

We did this by focusing in five key areas: 1) Centre attendance, 2) communication 3) staffing 4)
sustainable income, and 5) board govemance.
1) Centre Attendance
Participation was stable throughout the year. Attendance stabilised to pre-covid levels, averaging over
80% capacity at all three Centres (Diagram.. Average Monthly Bookings Per Cenlre). This is an
improvement over the previous years and is due in part to a consistent pipeline of new member
recruitment throughout the year, with an average of 7 new members each month. This offsets the natural
loss of members due to health-related issues.
It was evident throughout the year that Lilacs Centre needed additional support. Therefore it was decided
that our highly successful community bus programme would grow and support the Lilacs Centre. We
believe adding transport in the next year will support Lilacs to ex￿ed 80% bookings.
The pipeline of new members was developed through new and strengthening partnerships with social
prescribers and Dementia Oxfordshire. Therefore, it is safe to assume that the attendance numbers are
stable and are likely to improve in the next year.
Daybreak Centres are open for a total of eleven days each week and can accommodate 8,000 attendees
throughout the year. In the 2023-2024 fiscal year, we supported 7040 attendees or 88 % of Capacity. This
is an improvement over the previous years.
Average Monthly Bookings Per Centre
Ipercent capacity)
120¥
Lilac5
R4*wDod
2) Communication
Open and transparent communication fosters an environment with information flowing freely. This creates
trust among the stakeholders. Throughout the year Daybreak set out several initiatives lo stabilize
communications to improve staff engagement, internal and external communications, and beneficiary
involvement.
We did this by increasing communication in six ways.
1. Expanded weekly internal news. A weekly internal newsletter is distributed every Friday. This
document is written by Centre managers and is shared with all staff and trustees. It contains updates
for each area of Daybreak. Weekly highlights are now shared on social media.
2. Launched a Centre newsletter. A weekly newsletter was launched for the Limes Centre to share
information, updates, activities, and answer carer questions.
3. Launched a bi-monthly external newsletter. This updates the wider community wrth general
infomiation and inspirational stories.
4. Managers present at quarterly board meetings. Speaking at board meetings is an important
professional development opportunity for the managers. It also supports a culture of open
communication, allowing all voices to be heard.
5. Ad hoc carer forums. Daybreak's trustees and CEO along with Centre managers have held open
Carer forums. The purpose was to listen to concerns and share information.
6. Collecting feedback: Each year Daybreak conducts a survey of our members, clients, and staff in
order to gain an understanding of what is going well orwhat is not going as well. In 2023, we enlisted

an external facilitator in an effort to collect unbiased results. We received ove￿helMlngIY positive
responses..
Carer Feedback
.1 recognised the moment I walked in. how skilled everyone was. The staff are remarkable.
There is a real art to what they do. They bring the best out of people. Everylhing about Ihe
experience was positive..
°The staffs interaction with my husband had a positive effect on us bolh. especially forhim. It is
without a doubt a wonderful place. I cannot speak highly enough about the staff. I would
recommend Daybreak to anyone. It is the most positive pla￿ I've ever seen..
"Daybreak has provided exemplary day care and ￿SpIre for the family. Mum always enjoys
going. She loves to see people, to laugh. to sing, to dance, and join in with all activities. This has
proven a fantastic support for all of us and our dearly loved Mum and Grandmother and Wife.
Daybreak is a class act, and we cannot recommend it orpraise the wonderful staff enough."
"When i first came into Daybreak, it feltlike a massive hug...the empathy in the group is immense.
Daybreak has proved that mum can do more. They enCOu￿ged her independence - through
Dayb￿ak I found a different mum. She is a new lady and so am l..
"Daybreak has instilled positivity in ourlives and had a wonderful impact on my husband's
overnll well-being and mine too. The staff feels like part of the family."
Staff Feedback
°Wothing forDaybreak makes me feel so proud. The working environment is fair, happy, and
my team has helped me to grow as a manager and as a pe￿{￿.°
.1 like how we've all come together to work as a team helping each other when needed. I look
fonyard to seeing how we grow in the next year..
.1 am very proud to be a member of the Daybreak leam. As a new member I have been
supported by everyone. I mean everyone. This is the best job I have ever had."
°It feels like Daybreak has been refreshed. The additions and changes have made a huge
improvement making it 8 great place to work."
"I'm proud to say that we have a strong team that supports each other and the Glients with their
needs. I'm very happy to wort in an atmosphere of fun and joy, I have been able to leam and
grow as a person. I can say that it makes my life happier every day..
-I'm thankful for this sustained improvement. Managers a￿ excellent, very p(￿lfiVe and
conscientious, really listening to staff and clients and considering theirneeds, communicating
well without conflict.
Member feedback
°This is my lifeline whelp I can talk to people my own age. It's the only Ghance I get to meet other
people - lrfe is very lonely otherwise."
°It is like a second home. I have fiiends and the staff is very kind to me."
"I have a wonderful time, the staff treat me with respecr

Throughout the year, Daybreak set out several initiatives to stabilize employee retention and improve staff
engagement.
We did this in three afeas.. 1) focus on diversity, 2) employee retention I turnover reduction, and 3)
emphasis on training.
1. Focus on Dlversity: Diversity brings together a wide array of dislinct experiences, skills,
perspectives, and insights, which has supported our beneficiaries and improved Daybreak's overall
staff performance. Daybreak has a commitment to diversity, equity. and inclusion. Over the last 12
months, Daybreak's staff s ethnic and racial diversity has increased by 20 %. This was achieved by
implementing a standardised hiring process with a diversity and inclusion hiring strategy. Daybreak's
growing diverse team is highly qualified and top talent, with several staff holding graduate degrees in
areas such as social work and studies in dementia. We acknowledge there is more work to do.
2. Employee Retentionrrurnover: Employee retention can create a sense of slability in both
employees and beneficiaries. It's critical in any organisation but more so in one focused on dementia,
where care worker consislency is paramount. Recent research found UK charities areall
experiencing high labour turnover, pointing to the low rates of pay in the voluntary sector during a
time of high inflation. To combat this, at the end of the fiscal year, the trustees voted to be an Oxford
Living Wage employer. We hope this will support retention in the future.
Daybreak has faced challenges with retention, as well. This included a loss of key employees (Jitka
Fort-Limes Manager and Lisa Collier-Limes Deputy Manager}. which caused instability at our Limes
Centre. We were fortunate to hire Dawn Williams as Limes Manager and Silvana Rodriguez as Limes
Deputy Manager. Dawn comes to Limes with decades of management experience with vulnerable
populations. working. with Oxfordshire's largest charities. Her knowledge was evident, earning a
Dementia Level 2 certification, in half the time Silvana added diversity and years of dementia and
management expertise. as well as other unique skills. For example, Silvana speaks several
languages. and she can communicate to beneficiaries whose primary language is not English. We
hope they remain for years to come.
3. Emphasis on training." By nurturing a culture of learning (cross-training, retraining, upskilling) within
Daybreak's talented employees, we are focusing on more than succession planning-we are creating
a more stable organisation. Cross-training and job rotation are initiatives that expose employees to
different Centres within Daybreak. In this way, talented and diverse staff expand their skill sets.
support open shifts with permanent staff instead of temporary workers, and prepare themselves for
promotions. By instituting regular formal and informal trainings to support to employees. upskilling,
we have seen staff confidence increase, performance improve and productivity increase. Additionally,
we have found it increases job satisfaction, and reduces costs and risks.
Income
eneration
Daybreak continues to receive diverse income, reducing risk and creating long-term financial stability.
The ongoing giving from donors year after year is also signal of Daybreak's stability. in-demand service.
and exceptional stewardship.
We would like to thank our amazing volunteer fundraisers, most notably, Sir Christopher Ball. whose
expertise, inspiration, and strategic advice were the reason this year was successful.
We are incredibly appreciative of all those who supported Daybreak for the running of our clubs and have
made a difference to people living well with dementia in Oxfordshire. We welcomed new donors such as
Childwick Trust and Headley Trust, and celebrated the return of our beloved long-time donors, including
Oxfordshire Counly Council. the Art Society of Oxford, MacFarlane Foundation. PF Charitable Trust, and
Dorothy Holmes Trust and others.

Daybreak Oxford is funded by grants from charitable trusts and foundations, community fundraising,
legacy giving, donations from individuals and Corporate partnerships, and club membership fees. Our
total income in 2023-24 was £427,884 {2022-23: £319,564).
The main expenditure is staff costs in support of our member seNices. Other costs include Centre rent
meals, and o*fice running costs, including the community bus. The total spent in 2023-24 was £430,264
{2022-23'. £446,433). We did see changes in our expense over the year. Ongoing Covid impact has
resulted in members attending al a later stage of dementia. This requires staff with more capability. and
Therefore, new hires were required to have higher qualifications, than previous staff and regular staff
trainings began. Additionally, Limes expanded to an additional day, and Rosewood increased their
capacity.
S) Board
overnance
The trustees ensured Daybreak's aims were carried out and delivered effectively and sustainably. They
did this in three ways 1) regular reviews and analysis of the reserves and risks 2) planned meetings for
the organisation's oversight, and 3) uphold trustee responsibilities.
1. Regular reviews and analysis of the reseNes and risks.. Daybreak Oxford's reserves policy is to
hold six months, worth of expenditure. This is in line with the Charity Commission's best practice. This
is felt to be sufficienl to cover cashflow, fluctuations due to unexpected loss of income or unexpected
increases in costs, all to ensure the continuity of our Centre activities in service of Daybreak's mission.
The reserve was reviewed quarterly by Trustees considering future plans of the charity, the certainty
of future funding streams, and all other key risks identified during review of the chartty Risk Register.
The reseNe target is currently met {£188,000). The reserved net based on £128,000 of free reserves
held plus an additional £60,000 of restricted reserves that has been restricted for this purpose.
In addition, funds may be designated to respond to programme or strategic opportunities. For this
purpose, the trustees of Daybreak may designate funds for future commitments. It is our policy to
identify these separately from general reserve funds.
The Trustees examine the major risks that the charity faces on a regular basis and for each financial
year when preparing and updating the Annual Report. The charity has developed systems to monitor
and control these risks to mitigate any impact that they might have on the charity in the future. This
is done through careful forecasting. cost Control, and regular assessment of ongoing expenses.
2. Planned meetings. The board works closely wilh the executive team to maximise impact in the lives
of the people that they 5eNe at regular board meetings. The trustees focused on practical ways in
which the charity can enhance their strategic capability and overall direction. For example, Centre
managers make quarterly presentations to the trustees on their status, key performance indicators,
Centre strategies, and future initiatives.
The Annual General Meeting {AGM) is an opportunity for members. staff, and the general public to
meet with the trustees and hear their report on the charity, review of the accounts, and other
administrative business. This yearfs AGM took place in January. The entire staff was present.
Presentations from family members were especially significant, for example..
When mum got diagnosed with dementia and had to move in with me. It was like my life was
taken away. I had to leave myjob and my worfd Cent￿d around her. When I came into Daybreak,
it felt like a massive hug. Daybreak has proved Ihat mum can do more. They encouraged her
independence- through Daybreak I found a drfferent mum. She is a new lady and so am I"
3 Trustee responsibilities.. This year several trustees choose to step down for a variety of reasons. In
general, they ststed 'their circumstan¢e5 changed in a way which made them unable to continue in
their role.. By stepping down they made room for new trustees to start in the next fiscal year. This will
bring renewed enthusiasm, connections, passions, and needed skills to the board. This change is
critical to keep the charity sustainable. An up-to-date list of trustees is available on the Charity
Commission website.
ststement of Trustees. responsibilities
The board is responsible for preparing the Trustees, report and the financial statements in line with
applicable law and regulations. Specifically, company law requires the Trustees to prepare financial

statements each fiscal year in accordan￿ with Untted Kingdom Generally Accepted Accounting Practice
(United Kingdom Accounting Standards and applicable law).
Under company law. the Trustees must not approve the financial statements unless they are satisfied
that they give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that period. In preparing those financial statements, the Trustees
are required to select suitable accounting policies and apply them consistently, i.e. making judgements
and estimates that are reasonable and prudent. and preparing the financial statements on the going
concern basis unless it is inappropriate to presume that the chanty will continue to do business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy the financial position of the charity at any time and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets
of the charity and tsking reasonable steps for the prevention and detection of fraud and other irregularities.
Information disclosure to examiners
As far as the Trustees are aware at the time this report is approved, there is no relevant information of
which the company's examiners are unaware. The Trustees have taken all relevant Steps to make
themselves aware of any relevant information and to establish that the company's examiners are aware
of that information.
This report has been prepared in accordance with the small companies, regime under the Companies Act
2006.
This report was approved by the Trustees on 27 August 2024 and signed on their behalf by:
Cliff Grand-scrutton
Chair of Trustees Daybreak Oxford

Daybreak Oxford
Independent Examiner's Report to the Trustees of Daybreak Oxford
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March
2024 which comprise the statement of financial activities, balance sheet and notes 1 to 15.
Responsibilities and basis of report
The trustees (who are also the directors of the company forthe purposes of company law) are responsible forthe
preparation of the accounts in accordance with the requirements of the Companies A¢t 2006 {'the 2006 Act,).
Having satisfied myself that the accounts ofthe company a￿ not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your company accounts
as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 ofthe 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of
the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. l confirm thal no matters have come to my attention giving me cause to believe
that, in any material respect..
accounting records were not kept in accordance with section 386 of the 2006 Act., or
the accounts do not accord with those accounting records,. or
the accounts comply with the accounting requirements of section 396 of the 2006 Act and other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by Charities (applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)
I have no concems 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 accounts to be reached.
A C Rodzynski FCA
Partner
Wenn Townsend
Chartered Accountants
Oxford
. 2024
-10-

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(Company number: 5641765)
Balance Sheet
As at 31 March 2024
Note
2024
2023
Fixed assets
Computer and other equipment
7,827
2,205
Current assets
Debtors
Bank and cash balances
20,949
284,918
25,723
278,187
10
305,867
303,910
Current liabilities
Creditors due wlthin one year
(32,755)
(21,726)
Net current assets
273,112
282,184
Total assets less current liabilities
280,939
284,389
Total net assets
£ 280,939
£ 284,389
Funds
Unrestricted funds
Restricted funds
143.775
137.164
276,743
7,646
12
Total funds
£ 280.939
£ 284,389
These accounts are prepared in *cordan¢e with the special provisions of Part 15 of the Companies Act 2006
relating to small entities and the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102).
For the year ended 31 March 2024 the charity was entitled to the exemption under Section 477 of the
Companies Act 2006.,
No notice from members requiring an audit, has been deposited under section 476 of the Companies Act
2006,. and
The trustees acknowledge their responsibilities for.
a) ensuring the company keeps accounting records which comply with Section 386 and
b) preparing the accounts which give a tnje and fair view of the state of affairs of the company as at the
end of the financial period and of its surplus or deficit for the financial period. in accordance with the
requirements of Section 393, and which otherwise comply with the requirements of the Companies Act
2008 relating to accounts, so far as applicable to the company.
Approved by the Trustees on 27 August 2024 and signed on its behalf by:_
Trustee
Cliff Grand￿crutt0n
-12-

Notes to the Accounts
for the year ended 31 March 2024
Basts of preparation
The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act
2011, Accounting and Reporting by charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordants with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) issued October 2019 (Charity SORP FRS 102) and the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
Daybreak Oxford meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially
recognised at historical Cost or transaction value unless otherwise stated in the relevant accounting policy note.
Preparation of accounts on a going concern basis
The trustees consider the charity a going COn￿rn. Multi-year grant funding is in place over the next 18-24
months, and we have access to reseNes if needed to manage risks.
Depreciation
Depreciation is provided on a straight line basis at 10 % on cost for leasehold improvements and at 33'k on cost
for all other assets which reflects their anticipated useful lives and residual value.
Stock
stock is valued at the lower of cost and net realisable value.
Operating leases
Rentals applicable to operating leases, where substantially all the benefits and risks of ownership remain with
the lessor, are Charged against surpluses as incurred.
Pension contributions
The Chanty has complied with auto enrolment and also has access to a stakehdder scheme for rts employees.
Funds
Unrestricted funds consist of a general fund, which the tnjstees may use for the furtherance of Ihe objects of
the charity at their discretion. Restricted funds are subject to specific conditions imposed by the donor, these
conditions being legally binding on the trustees.
Income
Income is included when receÉvable. Where income has condttions attached to tt, that income is recognised
when receipt is probable, entitlement and the amount can be measured with sufficient reliabilrty. Income
(including grants receivable) is deferred where conditions exist on entrtlement such as a specified future time
period.
Expenditure
Expenditure is fecognised in the period in which it is inCu￿ed and includes attributable VAT which cannot be
recovered. Expenditure is recognised when a legal or constnjctive obligation arises, it is probable that settlement
will be required and the amount of the obligation can be measured reliably. Costs of generating funds are those
costs incurred in attracting voluntary income. Govemance costs are those costs incurred in the govemance of
the charity and its assets and are primarily associated with constitutional and statutory requirements.
Volunteers
The value of services provided by volunteers has not been included.
-13-

Notes to the Accounts (contlnued)
for the year ended 31 March 2024
Net surplus for the year
2024
2023
Is after charging.'_
Depreciation of tsngible fixed assets
£1,532
£ 3,101
Employees and trustees
The average number of employees during the year was 12 (2023.. 11). No employee received remuneration in
excess of £60.000 pa. The twstees did not receive any remuneration for their services. Expenses reimbursed
to trustees during the year amounted to £nil (2023. £262).
Staff costs during the year were'.-
2024
2023
Salaries and wages
Social security costs
Pension costs
293,030
12,917
3,899
303,968
15,896
4,878
£ 309,846
£ 324,742
Trustees, indemnity insurance of £360 (2023: £340) was paid during the year.
The total remuneration of key management personnel during the year was £58,321 {2023'. £45,685}. The
key management of the charity are considered to be the director and the operations manager.
Grants
2024
Unrestricted
Restricted
Total
2023124
Macfarlane Family Foundations
Headley Music Trust
OCF Gfowing Rosewood
OCF Oxon Common Foundation 2024
Science Together Project Oxford University
The Childwick Trust
The Art Soc Ox
OCC Bus Grant
PF Charitable Trust
Schuster Charitable Trust
Oxford Freemasons
Dorothy Holmes Trust
Helianthus Trust
15,000
2,500
9.809
18,042
2,000
8,000
1,500
135,000
15,000
2,500
9,809
18,042
2,000
8,000
1,500
135,000
2,000
1,000
400
1,500
500
2,000
1,000
400
1.500
500
£ 5.400 £ 191,851
£ 197,251
-14-

Notes to the Accounts (Continued)
for the year ended 31 March 2024
Grants (¢ontSnued)
2023
Unrestricted
Restricted
Total
2022123
5,350
1,000
7.000
10,000
2,522
5,000
30,000
24,000
500
470
500
COMF
Critchley Charitable Trust
Inman Charitable Trust
McLay Dementia Trust
OCF Sir George Earle Trusl
Mr & Mrs Pye Charitable Settlement Fund
National Lottery Fund
Oxfordshire County Council Sustainability Fund
St Swithun's Lodge
2022 The Arts Soc Ox
Bartlett Taylor
5,350
1,000
7,000
10,000
2,522
5.000
30,000
24,000
500
470
500
1,500
£ 84.842
£ 86,342
Club income
2023124
2022123
Member fees (including meals)
Member transport
Other
165,831
47,018
400
165,410
28,406
195
£ 213,249
£ 194.006
-15-

Notes to the Accounts (Continued)
for the year ended 31 March 2024
Club expenses - 2024
Unrestricted Restrlcted
Total
2023124
Member costs
Food
Members transport
Club Activity costs
Club cleaning
5,541
29,956
10,729
3,933
9,105
16,270
33,866
9,105
1,386
1,386
36,883
23,767
60,650
Salaries l Nl I Pension
HR advicellegal fees
Insurance
Training and recruitment
Rent and rates
Stationery. postage. telephone & computer
Depreciation
Sundry
Bank charges
Accountancy
282,448
4,414
4,362
2,911
20,853
5,165
667
81
311
14,426
27.398
1,400
309,846
5,814
4,362
2,911
21.123
5,698
2,477
81
311
14,426
270
501
1.810
373.466
54,233
427,699
Club expenses - 2023
Unrestricted Restricted
Total
2022123
Member costs
Food
Members transport
Club Activity costs
Club cleaning
8,718
13,597
9,810
2.798
5,326
8,618
2,098
14.044
22,215
11,908
2.798
34,923
16,042
50,965
Salaries l Nl I Pension
Team welfare
HR advicellegal fees
Insurance
Training and recruitment
Rent and rates
Stationery, postage, telephone & computer
Depreciation
Sundry
Repairs and renewals
Bank charges
Bad debts
Accountancy
227,302
1,032
6,761
3,563
5,609
13,368
7,547
2,236
1,617
60.819
288,121
1,032
6,761
3,563
5,609
16,821
8,188
3,101
1,778
3,453
641
865
161
94
7,123
13,408
7,123
13,408
324,591
81,981
406,572
-16-

Notes to the Accounts (Continued)
for the year ended 31 March 2024
Governance costs
Unrestricted
Restricted
Total
2023124
Total
2022123
Independent examiner's fee
2,300
2,300
2,210
2,300
2,300
2,210
Fixed assets
Improvements
to property
(leasehold)
Computer
and other
equipment
Total
Cost
At 1 April 2023
Additions
12,612
16,881
8,100
29,493
8.100
At 31 March 2024
12,612
24.981
37.593
Depreciation
At 1 April 2023
Charge for the year
12,612
14,677
2,477
27.289
2,477
At 31 March 2024
12,612
17,154
29,766
Net book value
At 31 March 2024
7,827
7,827
At 31 March 2023
2,205
2,205
The improvements to property referred to above relate to Lilacs Day Centre, Kidlington owned by Cherwell
District Council.
Debtors
2024
2023
Member fees
Prepayments
15,197
5,752
22,514
3.209
£ 20,949 £ 25,723
-17-

Notes to the Accounts (Continued)
for the year ended 31 March 2024
10 Bank and cash balances
2024
2023
CAF Cash account
CAF Gold account
Cooperative Bank
CAF Shawbrook account
99,571
122,380
372
62,595
6,483
110,430
161
161,113
£ 284,918 £ 278,187
11 Creditors- due within one year
2024
2023
Taxes
Other creditors
Accruals
Trade creditors
3.990
655
18,656
9,454
5,004
885
7,604
8,233
£ 32,755
£ 21.726
12 Restricted Funds - 2024
Balan¢e at
1st April
2023
Income
Expenditure
Transfers
Balance at
31st March
2024
Marfarlane Family Foundation
Headley Music Trust
Inman Charitable Trust
OCF Growing Rosewood
OCF Oxon Common Fund 2024
Science Together Prqect Oxford 2024
Mr & Mrs J A Pye's
Charitable Settlement
The Childwick Trust
Bartjett Taylor Trust
The Arts s￿ Ox
OCC Bus Grant
15,000
2,500
(8,100)
6.900
2,500
5,746
(5.746)
(9.809)
(18,042)
{2,000)
(1,400)
9,809
18,042
2,000
1,400
8.000
(8,000)
(500)
{1,500)
(7,236)
500
1.500
135.000
127,764
£ 7,646 £ 191,851
£ (62.333) £
(8,100) £ 137.164
Restricted funds are represented by cash at bank and in hand.
The transfer to general fund represents the utilisation of part of the Marfarfane Family Foundation grant for the
purchase of a member transport vehicle.
The restrictions placed on the above grants ￿late to member transport in the cases of Marfarlane Family
Foundation and OCC Bus Gr8nt. and music therapy in the case of the Headley Music Trust.
-18-

Daybreak Oxford
Notes to the Accounts (continued)
for the year ended 31 March 2024
12
Restricted Funds - 2023
(Restated)
Balance at
1st April
2022
Income
Expenditure
Balance at
31st March
2023
COMF
Francis Winham Foundation (PPE and cleaning)
Inman Charitable Trust
McLay Dementia Trust l Rathbones
National Lottery Fund
National Lotter Uplift Grant
2023 OCC Sustainability
Mr & Mrs J A Pye's Charitable Settlement
5,350
(5,350)
39
(1,254)
(10,000)
(5,294)
(30.000)
(24.000)
(3,600)
(39)
7,000
10,000
5,746
5.294
30.000
24,000
5.000
1,400
OCF Sir George Earle Trust
Bartlett Taylor Trust
2022 The Arts Soc Ox
2,522
500
470
(2,522)
500
(470)
£ 4,785
£ 84,842
£ (81,981)
£ 7,646
Restricted funds are represented by cash at bank and in hand.
13 Taxation
The charitable company is exempt from corporation tax on its charitable activities.
14 Legal status
The charity is also a company limited by guarantee and has no share capital. The liability of each member in the
event of a winding up is limited to £1.
15 Related party transactions
There were no related paty transaction5 to disclose for the current or preceding year.
-19-