COMPANY REGISTRATION NUMBER: 05469699 CHARITY REGISTRATION NUMBER: 1122721
Cape Community Care Day Centre Company Limited by Guarantee Unaudited Financial Statements 29 December 2024
YEVS & CO CHARTERED CERTIFIED ACCOUNTANTS Chartered Certified Accountants Yevs House 130 Cape Hill Smethwick B66 4PH
Cape Community Care Day Centre
Company Limited by Guarantee
Financial Statements
Year ended 29 December 2024
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|Page|
|Trustees’|annual|report|(incorporating|the|director's|report)|1|
|Independent|examiner's|report|to the trustees|8|
|Statement of financial|activities|(including|income|and|
|expenditure|account)|10|
|Statement of financial|position|11|
|Statement|of cash|flows|12|
|Notes|to the|financial|statements|13|
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Cape Community Care Day Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 29 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 29 December 2024.
Reference and administrative details
Registered charity name Cape Community Care Day Centre Charity registration number 1122721 Company registration number 05469699 Principal office and registered 455 Dudley Road Office Smethwick B18 4HE West Midlands
The trustees
S Fairin E.Bedford P Martin C Campbell R Wilson K Dzotsi (Appointed 12 July 2024) Company secretary Pamela Martin Independent examiner Sylvanus Dzotsi BA(Hons) FCCA Association of Chartered Certified Accountants Yevs House 130 Cape Hill Smethwick B66 4PH
Objectives and activities
The organizations work, focused on people who are disadvantaged by poverty such as older people, people with mental health problems, the house bound (shut-ins), asylum seekers and to give respite to Carers. To this end, the organisation seeks and continues to work with individuals and groups within communities to improve their general wellbeing, quality of life and social inclusion. The Centre Wable: a hot two course meal freshly prepared on site 2 days per week to clients and offer 'meals on " eels’ and Home Visiting service to those who are housebound. The Centre provides opportunities cal Cate am, ee noe of activities such as gentle exercises, stimulative board games encourage socialnd interaction.day trips to keep them active, build self-confiGence, develop friendships and
| Cape Community Care Day Centre | | Company Limited by Guarantee : Trustees’ Annual Report (Incorporating the Director's Report) (continued) | Year ended 29 December 2024 Objectives and activities (continued) Epidemic Recovery : Amid the epidemic, we migrated and developed our services despite the loss of valuable volunteers and significant depletion in funds due to the increased 'need and demand! of Care required by our a Vulnerable strained remaining volunteers who were working round the clock focusing on reducing further deterioration of mental, mobility and independence. This ultimately ringfenced our vulnerable. ; : illnesses such as Dementia, Alzheimer's and/or physical disabilities with 30% now housebound and . Today, many of our vulnerable remain anxious and in fear as the epidemic has normalised with mental | some reluctant to leave their homes are kept connected via our outreach services ‘Cape i Re-stimulate-U-Project which involved telephone befriending, prescription & grocery collections, Meals : on Wheels, Cleaning, Home Visiting Service, Medical Vaccine appointment accompaniment, ; Cleaning, Garden & doorstep Exercise and a Garden Digital Training service to support with online medical appointments and social meet ups. Our ‘Meals on wheels’ service output increase ; dramatically which enabled the team to do visible safeguarding checks as well as ensuring the vulnerable were still eating healthily and continue being connected. 2 ‘Here and Now’ ; Our remote project is run alongside our Day Care Services - hosting 2 days a week which is well 4 attended due to increased weekly numbers and new referrals from our local community. ;:7 thisOur dayenvironment- with free-quarterlyensures it maintainsemergencyits Safe,handoutsFriendly,of handFun,gel/masksand accessibleand trainingenvironmenton handwashingfor all - to - which creates an environment where each feel confident that they are safe and welcome each : receiving a ‘home cooked’ hot healthy 2 course meals, health awareness sessions, Mental and : Physical stimulation sessions, Fun, social outings - recently went to Trentham Gardens and on a boat : ride and summer - Community social outings where 5-6 coaches go from our Centre to Seaside - : Youth Creation Kids Club, Cape Tots, Cape Day Care and other small centres are all included in this coming together of different cultures. Our volunteer team - consists of 8 members aged 16-93, robustly deliver both our site - Care Day Service and Remote 'Re-stimulate-You-Service'
Strategic report The following sections for achievements and performance and financial review form the strategic report of the charity.
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Cape Community Care Day Centre
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continued
Year ended 29 December 2024
Achievements and performance
Several Awards reflecting the crucial impactful work in our community, including our recent prestigious MBE Kings Award’ - 'MBE' for volunteer led crucial work in our community of which we are extremely honoured and blessed. The Cape Community Care Day Centre MBE is the ‘flagship’ for our crucial impactful services ensuring our vulnerable beneficiaries are always centred and are our focus. We continue to work with Fareshare’ which has had a positive impact on the Community - It has supported us by reducing food costs especially at a time where cost of living has increased. This goes towards supporting the clients giving small food parcels to ensure they are eating healthy on non-service days. Alongside our Outreach project of supporting small local charities with food donations such as homeless and to the public - including new struggling migrants who pop[in][to][ get] food parcels and benefit from being referred to professional services. "The centre is my lifeline” (beneficiary A)
Youth Creation Kids Club - Run by volunteers of The Day Centre, established over 9.5 years for local children aged 8-16 years. Successfully hosts weekly for over 30 deprived children each week. Cape TOT's - borne from reviews of our Youth Club held in Pandemic - saw the need of mental deterioration within both parents and young children, through being isolated etc. Running successfully since September 2020 to current.
Cape Befriending Service - Successful, Telephoning over 53 vulnerable beneficiaries weekly. At times have had a waiting list. Cape Visiting Service - Successful, having a waiting list- Visiting 16-21 vulnerable within their homes weekly, ensuring elderly are eating healthily - safeguard visual checks, Prescription & grocery collection, medical appointment accompaniment and general company - playing games - conversation in their homes. This service is vital to ALL - positive case studies & good news stories especially with ‘outpatients from hospital’. Cape Click & Chat - Day Centre & local residents’ participants & local community members can enjoy basic introductory Digital sessions informally.
Cape Meals on Wheels - Deliver healthy meals to those that are isolated, shut-ins - vulnerable. Cape Vaccination DRIVE & Medical accompaniment - Having successfully hosted online Q&A with professional medical team. Increased by 80% within the underrepresented Ethnic community. This service remains offering accompaniment to medical appointments. Started in Covid but has continued to support medical appointments. Cape Covid's Not Over - Handwashing training for Beneficiaries (Elderly / Youth / Tots / Community - free medical emergency kits in an informal fun environment reinforcing hygiene and healthy safe living.
Cape Fitter & Healthier Fitness Sessions - FREE BMI weight loss programme & weight checks, healthy eating seminars, Fitness & GYM sessions (weekly online sessions also). Blood pressure checks. Referral service & counselling services Cape MBE Charity Ball - The cape opened its doors for our beneficiaries & local community-all cultures on this auspicious occasion - having over 190+ attendees, well-dressed - spectacular environment, lovely food, live music, entertainment from local talent and Dignitaries present.
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Cc . ape Community Care Day Centre
Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 29 December 2024
< OCT 2023-DECEMBER 24 OUTPUTS continue to develop & support our beneficiaries & local : community- To continue via:to bring communities together via support, professional signposting, reduce isolation & : J embrace companionship. : - Increase of 19% in Providing 'Meals-on-Wheels' to isolated ensuring vulnerable are eating healthily , - Encourage ‘A sense of belonging’ within the community- Offer Personal, familiarity to ignite trust, openness & participation which has led to increased referrals- Offer Pre-Primary care assessment taking pressure off the NHS - Encourage activity - getting individuals confident & independent, SOCIALLY AWARE- Encourage a : much- Health smoother Awareness transitioninformation back into to Empower the community. so they can manage ailments :| - Link the Vulnerable into the digital world with our Cape Re-stimulate U project where individuals can access platforms independently on Zoom social meet ups. Plans to develop to online appointment | - Youth Club to reduce social isolation, Exercise/mental stimulation & Educate through Fun & less gadgets. Reducing Gang & Violence crime and Teen Pregnancies. | - Continue to see an increase in access, connect and meet the general ‘well-being’ needs of our Beneficiaries, Families, Groups, Volunteers & local Community.
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Cape Community. Care Day Centre Company Limited by Guarantee TruStees' ' Annual Report (Incorporating, the Director's; : Report) continued) Year ended 29 December 2024
Achievements and performance (continued)
ne Quarter Questionnaire - Was carried out remotely via telephone and during our Service METHODOLOGY: : 78% of Service Users. Females 55%, Males 23%, Carers 30%, 22% N/A (A=Answer) 1) How effective is Our New preventative Health Monitor sessions and Discharge service? Answered 100% effective, mobility and health conditions prevent attending GP, support & accompaniment for emergency service : 2) Are you familiar with ALL of Cape's 10 Services? Y/N - Do you access more than 4 of them? | Answered 88%. 3) What do you Enjoy about our Service Day: Answered 94% - Friendship, Activities, Meals, Atmosphere & looking forward to Social Outings. : 4) Would life be different if you did not attend/access our Service? Answered: Yes 100% much better! : 5) Mental and Physical impact and Wellbeing? Do our services impact this positively? Answered: Yes 100% more confident 87%, feel stronger physically 92%, Alert - reading crosswords 100% | 6) Do you participate in the 'Re-Stim-U-Late-U programme’ aimed to reduce isolation & loneliness? | Answered: Yes 88%.
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7)Laptop) How has& A2= ourFelt servicepart hadof - anotpositiveleft out. impactA3= onAte youHealthily. since?Answered:100%A4=Not lonely. Yes - (A1 - brought own
8) Name some highlights of your participation within our services?Answered:82% Food/meal ; donations, 100% = Word Search/Colour Books, 100% = Exercise Activity, 92% visiting, befriending ; ‘look forward to chat’ and singing’, Medical appointment = accompaniment. 9) What do you LEAST enjoy? Answered = previous 'online' but feeling better as the group sessions : are easier and and not scary. Safe. Friendly, happy.
9) What do you LEAST enjoy? Answered = previous 'online' but feeling better as the group sessions are easier and and not scary. Safe. Friendly, happy.
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Cape Community Care Day Centre Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 29 December 2024
Financial review
Financial Acknowledgments
| The Centre, Beneficiaries, Community members, Volunteers, Management & Trustees acknowledge, | recognise and sincerely thank ALL our Financial Supporters - Sandwell Social Adult Care, Garfield ) Weston Foundation, The Sobell Foundation, The Heart of England Community, Cadburys Trust, SCVO, Roger & Douglas Tumer Trust, Charles Hayward Foundation, our community members, local businesses for their charitable donations and the wider community for their kind Support over ie : yr e portars andbut t ohroughout 2024.see beneficiariesThesmile, positivegrowimpact your supstronger, inde p endent,ort has madelive in istheir capturedhomes in wordslonger aain this take pressure off the NHS and seeing them enjoy first time new rich experiences is priceless an unfortunately cannot be captured in words and can only imagine. : We recognise our place within our community of one of value, vitality, current and important and we and a Centre endeavour to service our community in this every changing time by ensuring Our services are up to date, relevant and needed by quarterly formal and informal meetings/reviews with all our beneficiaries/community members. : "I look forward to attending the centre, it is fun, Its quiet and lonely when at home" (beneficiary B) :
RESERVES Policy
The beneficiaries of the CCCDC are a small to medium sized non-for-profit organisation who benefit, on a whole from the core programmes & services we offer and therefore a 4 month reserve would allow the CCCDC the opportunity, if necessary to wind down its programme of support.
The CCCDC* has and does support the vulnerable elderly with both mental and physical disability whom majority live alone within the community to feel connected and part of the community offering a variety of services to stimulate both mental & physical.
A primary care which signposts to professional NHS services and a home/hospital visiting service which builds independence and confidence to live in their homes longer taking the pressure from the NHS.
Many of the service users have attended for over 20 years and have come to rely on the services the day centre provides.
Our services are reviewed regularly which highlights positive trends such as waiting lists, success stories which demonstrates CCCDC being fit for purpose within the community. The CCCDC policy is to maintain enough level of reserves to enable normal operating activities to continue over a period of up to 3 months should a shortfall in income or any unforeseen emergency circumstances occur.
The Trustees & Management team of the CCCDC* have considered and reviewed the risks in respect of expenditure, unrestricted, external, past trends and if appropriate restricted expenses and any potential un-identified risks and have agreed to hold in reserves approximately £10,000 which will cover core running costs, expenses, Volunteers expenses and small capital expenditure. The Trustees are also in agreement that this policy will be reviewed annually and will be disclosed at the AGM. Charity no.1122721
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Cape Community Care Day Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 29 December 2024
The trustees’ annual report and the strategic report were Approved ON .-..:eee--rrererseesereeeneen and signed on behalf of the board of trustees by:
: S Fairin Pamela Martin Trustee Charity Secretary 8 Baden pett
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Cape Community Care Day Centre
Company Limited by Guarantee Independent Examiner's Report to the Trustees of Cape Community Care Day Centre
Year ended 29 December 2024
| report to the trustees on my examination of the financial statements of Cape Community Care Day Centre (‘the charity’) for the year ended 29 December 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or
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_ the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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
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the financial statements 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).
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Cape Community Care Day Centre
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Cape Community Care Day Centre (continued)
Year ended 29 December 2024
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
AssociationSylvanus Dzotsi of CharteredBA(Hons) Certified FCCA Accountants
De, e.
Independent Examiner
Yevs House 130 Cape Hill Smethwick B66 4PH
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Cape Community Care Day Centre
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 29 December 2024
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|2024|2023|
|Unrestricted|Restricted|
|funds|funds|Totalfunds|Total|funds|
|Note|£|£|£|£|
|IncomeDonationsand andendowmentslegacies|5|-|122,940|122,940|67,116|
|Charitable activities|6|17,020|-|17,020|18,898|
|Other income|7|-|378|378|-|
|Total income|17,020|123,318|140,338|86,014|
|Expenditure|
|Expenditure|on|raising|funds:|
|Costslegaciesof raising|donations|and|8|20,857|66,210|87,067|84,447|
|Expenditure on charitable|activities|9,10|3,600|22,656|26,255|14,246|
|Other expenditure|11|-|5,406|5,406|3,951|
|Total expenditure|24,457|94,272|118,728|102,644|
|Netmovement income/(expenditure)in funds|and|net|(7,437)|29,046|21,610|(16,630)|
|Reconciliation|of funds|
|Total funds brought forward|69,066|(15,581)|53,485|70,115|
|Total funds carried forward|61,629|13,465|75,094|53,486|
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 13 to 21 form part of these financial statements.
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Cape Community Care Day Centre
Company Limited by Guarantee
Statement of Financial Position
29 December 2024
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|---|---|---|---|---|---|
|2024|2023|
|Note|£|£|£|
|Fixed|assets|
|Tangible fixed assets|15|1,727|5,551|
|Current|assets|
|Debtors|16|21,724|25,807|
|Cash|at bank and|in hand|53,720|24,882|
|75,444|50,689|
|Creditors: amounts falling due within one year|17|2,076|2,755|
|Net current assets|73,368|47 934|
|Total assets|less current|liabilities|75,095|oo|ae6|
|Net assets|75,095|53,485|
|Funds|of the|charity|
|Restricted funds|13,465|(24,818)|
|Unrestricted funds|61,629|78,304|
|Total charity funds|18|75,094|53,486|
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For the year ending 29 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. |
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Directors’ responsibilities:
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e | The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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e The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
These financial statements were approved by the board of trustees and authorised for issue on 16 September 2024, and are signed on behalf of the board by:
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S Fairin
Trustee
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The notes on pages 13 to 21 form part of these financial statements.
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Cape Community Care Day Centre
Company Limited by Guarantee
Statement of Cash Flows Year ended 29 December 2024
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|2024£|2023£|
|CashNet income/(expenditure) flows from|operating|activities|21,610|(16,630)|
|Adjustments|for:|
|Depreciation of tangible fixed assets|3,824142|9,771107|
|Interest|payable|and|similar|charges|
|Changes|in:|
|679|
|Trade and other debtors|4,083|(19,193)|
|Trade and other creditors|(679)|
|28,980|(25,266)|
|Cash|generated from|operations|
|(142)|(107)|
|InterestNet cashpaid from/(used|in) operating|activities|28,838|(25,373)|
|Cash flows from investing activities|=|(2,465)|
|aaa|——|
|Purchase|of tangible|assets|
|7|(2,465)|
|Net cash|used|in|investing|activities|
|Net increase/(decrease)|in cash and cash equivalents|28,838|(27,838)|
|Cash and cash equivalents at beginning of year|24,882|52,720|
|Cash and cash equivalents at end of year|53,720|24,882|
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The notes on pages 13 to 21 form part of these financial statements.
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Cape Community Care Day Centre
Company Limited by Guarantee Notes to the Financial Statements Year ended 29 December 2024
- General information imi tee, registered in F ‘ay i The charity Is a public benefit entity and a private company limited by guarantey, England and Wales and a registered charity in England and Wales. The address of the | registered office is 453 Dudley Road, Smethwick, B18 4HE, West Midlands. || 2. StatementThese financial of compliancestatements have been prepared in compliance with FRS- 102, Lisdibelier : Reporting Standard applicable in the UK and the Republic of ireland’, ee ain ae | Recommended Practice applicable to charities preparing their accounts in SF 12 ‘charies | SORPFinancial (FRSReporting 102)) and Standard the Companies applicable Actin 2006. the UK and Republic of Ireland (FR ) 3. Accounting policies TheBasis financialof preparationstatementsBasis financialof preparationstatements financialof preparationstatementsof preparationstatements preparationstatementsstatements have been prepared been prepared prepared on the the historical cost basis, aS aS modified by the the : revaluation of certain financial assets and certain financial assets and financial assets and assets and and liabilities and investment and investment investment properties measured at fair measured at fair at fair fair ; value through income or expenditure. income or expenditure. or expenditure.
TheBasis financialof preparationstatementsBasis financialof preparationstatements financialof preparationstatementsof preparationstatements preparationstatementsstatements have been prepared been prepared prepared on the the historical cost basis, aS aS modified by the the revaluation of certain financial assets and certain financial assets and financial assets and assets and and liabilities and investment and investment investment properties measured at fair measured at fair at fair fair value through income or expenditure. income or expenditure. or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern There are no material uncertainties about the charity's ability to continue.
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Fund accounting charity'seeepurposes. funds are available for use at the discretion of the trustees to further any of the Diackcommitment.leg tin are unrestricted funds earmarked by the trustees for particular future project or Restricted funds are subjected to restrictions on their expenditure declared by the donor or oe baci of an appeal, and fall into one of two sub-classes: restricted income funds or
Cape Community Care Day Centre
Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 29 December 2024
- Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: » income from donations or grants Is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
e legacy income is recognised when receipt is probable and entitlement is established. * income from donated goods Is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services iS recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended Expenditure is recognised on an accruals basis as 4 liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: e expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
e expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
e — other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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Cape Community Care Day Centre
Company Limited by Guarantee
Notes to the Financial Statements (continue)
Year ended 29 December 2024
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
- 10% straight line - 15% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
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Cape Community Care Day Centre
Company Limited by Guarantee
Notes to the Financial Statements (continuea)
Year ended 29 December 2024
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, ™ impairment loss is recognised under the appropriate heading in the statement of financia activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
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Cape Community Care Day Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 29 December 2024
5. Donations and legacies
:
| Donations and legacies | ||||
|---|---|---|---|---|
| Restricted Funds £ |
TotalFunds 2024 £ |
Restricted Funds £ |
Total Funds 2023 £ |
|
| Donations HarbomeParishLands Charity Sandwell Metropoltan Council Heart ofEngland Lottery/Jubilee CharlesHayward Foundation GoodThings Foundation SCVOVision SobellFoundation BlackCountry Conserv P.A.L Fitness YouthCreationSummerClubSS The Foyle Foundation Skipton Building Soc GarfieldWeston- Sandwell Fitness Charitable Donation WbAfrican-BCA TurnerTrustGrant SocialServices THIA |
- 13,228 29,379 18,900 4,000 1,000 5,000 5,000 - 1,610 - 7,500 650 15,000 - 18,186 1,487 2,000 - - |
- 13,228 29,379 18,900 4,000 1,000 5,000 §,000 - 1,610 - 7,500 650 15,000 - 18,186 1,487 2,000 - - |
8,407 8,283 = = = = 500 5,000 7,625 - 3,000 = - 22,500 5,678 - 939 - 4,849 335 |
8,407 8,283 - = - = 500 5,000 7,625 - 3,000 = - 22,500 5,678 - 939 - 4,849 335 |
| 122,940 | 122,940 | 67,116 | 67,116 | |
| Charitable activities | ||||
| Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
||
| E | £ | £ | ||
| Sale ofMeal CharitableDonations Otherincomefrom charitable activities |
type 2 | 13,420 700 2,900 |
- - = |
13,420 700 2,900 |
| 17,020 | - | 17,020 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Sale ofMeal | 17,625 | - | 17,625 | |
| Charitable Donations | - | 1,273 | 1,273 | |
| Other income from charitable activities | type 2 | - | - | ~ |
| 17,625 | 4,273 | 18,898 |
- Charitable activities
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Cape Communiunity Care Day Centre Com pany Limitedimi by Guarans--
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Cape Community Care Day Centre Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 29 December 2024
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7. Other income
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----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Restricted|Total|Funds|Restricted|Total|Funds|
|Funds|2024|Funds|2023|
|£|£|£|E|
|Other income type|1|378|378|-|*|
|Costs|of raising raising|donations and and|legacies|
|Unrestricte|Restricted|
|d Fund|Fund|29/12/2023|29/12/2023|
|£|£|£|£|
|Volunteer Expenses|14,732|
|Establishment Cost|11,285|
|Consultancy,Administration &|Carer|
|Fees|13,621|
|Printing,Postage|& Stationery|3,964|
|Community Transport|4,771|
|Publicity|2,660|
|Wages and salaries|1,644|
|Training|1,109|
|Canteen|Expenses|1,092|
|Subscription|275|
|Donations|- depreciation|2,397|
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Costs of raising raising donations and and legacies
-
Expenditure on charitable activities by fund type
4
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|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2024|
|£|£|£|
|Support costs|3,600|22,656|26,255|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2023|
|£|£|£|
|Support costs|10,855|3,389|14,246|
|Expenditure on on|charitable|activities|by|activity type type|
|Support|Support|
|Cost|Total|Fund|Cost|Total|Fund|
|£|£|£|e|
|Other|interest|payable|and|similar|
|charges|62|62|
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40. Expenditure on on charitable activities by activity type type
.
Cape Community Care Day Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 29 December 2024
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11. Other expenditure
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|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2024|
|GeneralCleaning‘|Expenses&|Waste|Removal|£|-|3,990|£|3,990£‘|
|Donations|7|iati|a|
|“6|5,406|5,406|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2023|
|General|£|£|rd|
|Cleaning Expenses|163|1,312|1,475|
|Donations|=|670|670|
|& Waste Removal|56|1,750|1,806|
|219|3,732|3,951|
|12.|Net income/(expenditure)|
|Net income/(expenditure)|is stated after charging/(crediting):|
|2024|2023|
|£|£|
|Depreciation|of tangible fixed assets|3,824|9,771|
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13. Staff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
14. Trustee remuneration and expenses
No remuneration for Trustees
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Cape Community Care Day Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 29 December 2024
| 45. | Tangiblefixedassets | Fixturesand fittings £ |
Equipment £ |
Total £ |
|---|---|---|---|---|
| Cost At 30December2023and29December2024 Depreciation At30December2023 Charge fortheyear At29December2024 Carryingamount At29December2024 mber2023 |
62,674 59,219 3,454 62,673 _1 3,455 |
11,660 9,564 370 9934 1,726 2 09 |
34 74,334 iby facade (72,607 4,727 5 551 |
|
| 16. | Debtors | 2024 £ 21,724 |
2023 £ 25,807 |
|
| Trade debtors | ||||
| 47. | Creditors:amountsfallingduewithinoneyear | 2024 | 2023 | |
| £ | £ | |||
| - | 679 | |||
| Trade creditors Accrualsanddeferredincome |
2,076 2,076 |
2,076 2'755 |
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Cape Community Care Day Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 29 December 2024
18. Analysis of charitable funds
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|funds|At|At|
|30 December|29 Decembe|
|2023|Income|Expenditure|r 2024|
|£|£|£|£|
|General funds|31,428|17,020|(24,457)=|2337|,|991638|
|Unrestricted fund|37,638|-|
|69,066|17,020|(24,457)|61,629|
|At|
|At|
|30 December|_|29 December|
|2022|Income|Expenditure|2023|
|£|£|£|£|
|General funds|48,058|17,625|(25,017)|40,666|
|Unrestricted fund|37,638|=|a|ill|
|85,696|17,625|(25,017)|78,304|
|Restricted funds|At|At|
|30 December|29 Decembe|
|2023|Income|Expenditure|r 2024|
|£|£|£|£|
|Restricted|Fund|1|- desc in a/cs|-|123,318|(94,272)|29,046|
|Restricted fund|(15,581)|-|-|(15,581)|
|(15,581)|123,318|(94,272)|13,465|
|At|At|
|30|December|29|December|
|2022|Income|Expenditure|2023|
|£|£|2|£|
|Restricted|Fund|1|- desc|in a/cs|-|68,389|(77,626)|(9,237)|
|Restricted fund|(15,581)|-|-|(15,581)|
|(15,581 )|68,389|(77,626)|(24,818)|
|19.|Analysis|of changes|in|net debt|
|At|At|
|30|Dec 2023|Cash|flows|29|Dec|2024|
|£|£|£|
|Cash|at bank and|in hand|24,882|28,838|53,720|
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