COMPANY REGISTRATION NUMBER: 6478170 CHARITY REGISTRATION NUMBER: 1122971 Tenterden & District Day Centre Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 AV Accountants Sportsman Farm St Michaels Tenterden Kent TN30 6SY
Tenterden & District Day Centre Company Llmlted by Guarantee Financlal Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the directorfs report) Accountants report to the board of trustees on the preparation of the unaudited statutory financial statements Statement of financial activities (including income and expenditure account) statement of financial position Statement of cash flows 10 12 Notes to the financlal statements 13
Tenterden & District Day Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2025 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 31 March 2025. Chalr's rnport Tenterden & District Day Centre Chair of Trustees Annual Report 2024-25 The activities and services of the Tenterden Social Hub continue to thrive and there has been significant increase in the provision for those with dementia. The Hub provides continuing help for the elderly in the community which would be difficult if not imp088ible to replace given the current restrictions on the public purse. Like every other charty in our sector we continue to face increasing financial pressures. This year these have included a reduction in support from Local Government. The changes to the minimum wage and to National Insurance contributions, while not taking effect until the financial year 2025-26, will have a substantial effect and have required careful forward planning. The Hub relies essentially on three s6par8t6 income streams: Monies earned through it8 activities including in the Hub itself, help through home visits, Meals- On- Whe818, the café and charity shop in EC30. Grants from local government and independent funding foundations. Charitable giving. A small increase in charges was introduced in March 2025 and together with the increasing numbers needing support for dementia and income from this source 18 encouraging. We are in the process of changing the name to The Tenterden Social Hub and Dementia Centre to highlight this development and the better to support our community needs focussing on a full care pathway with our Dementia Coordinator, Carer Support and increased support groups. Local government funding has been reduced drastically in recent years and the signs for the future do not look good. Other grant making bodies have also found themselves spreading their resources more thinly because of increased demand and, again, it seems unlikely that the situation will ease.
Tenterden & District Day Centre Company Llmlted by Guarantee Trust88s' Annual Report (Incorporating the Director's Report) (contlnu8d) Year ended 31 March 2025 We are very aware of the changing funding landscape and of the fact that increased fundraising is even more important as many UK funding organisations are reviewing their strategies. For this reason we have focussed even more on the need for fund raising and it is encouraging that our team, comprising both trustees and other volunteers, have significantly raised our income from this source during the past year.. Whilst we have a rent free arrangement with Ashford Borough Council to occupy our buildings we are responsible for the ongoing maintenance. It is a 180 year old building which is increasingly expensive to run and is also less fit for purpose in the modern era than once it was. Our Health and Wellbeing Centre, EC30, continues to perform well and deliver excellent support to our community. The CEO and the staff, both on the admin and the operational side have again performed very well and we continue to be very grateful to Some flfty volunteers without whom we could not continue, lan Templeton. Chairman of Trustees
Tenterden & District Day Centre Company Llmltod by Guarantse Trustees. Annual Report (Incorporating the Directorfs Report) (condnued) Year ended 31 March 2025 Reference and admlnlstratlve detalls Reglstered charlty name Tenterden & District Day Centre Charlty roglstratlon number 1122971 Company raglstratlon number 6478170 Prln¢lpal offlce and reglstsred Tenterden & District Day Centre offlc? Church Road Tenterden TN30 6AT Kent Th• trust••s Mr C Saunders ( Treasurer) Dr D Dodds Rov L J Hammond Mr A Hynard Mrs K E Klemen Mr P A Wilson Mr8 J Webb Mr l Templeton (Chaimian) Mr R IsvK)rth Mr K Morrison Mr G Moore Mr D Macwilliams (R881gnad 5 December 2024) (Resigned 20 May 2024) (Appointed 5 Decembgr 2024) Accountants David Payne Accountants Sportsman Farm St Michaels Tenterden Kent TN30 6SY
Tenterden & District Day Centre Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Dlrector's Report) (conUnu8d) Year ended 31 March 2026 Structure, governance and management The Trustees present their report and examined financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepubliG of Ireland published on 05th October 2018, as amended by Bulletin 2.
Tenterden & District Day Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (condnued) Year ended 31 March 2025 Objectlves and actlvltles Aims and objectives Tenterden Social Hub (TSH} and EC30 Health and Wellbeing Centre, operate under one umbrella organisation as an independent provider, but support our community's needs in different ways. Both centres welcome everyone from our community and our combined impact to both individuals and families is significant. Tenterden Social Hub In our Tenterden Community we are the sole provlder of a wide range of support for elderly and vulnerable adults under one roof. We provide cost-effective services in an existing and well- established framework and have been delivering essential 8UPPOrt Services since 1980, over 40 years. o Transport service this provides an essentlal Ilfellne, providlng mobillty, value for money and a fully accessible door-to-door service every weekday. We 8180 assist wrth transport for hospital and doctors, appointments. Without this, hundreds of vulnerable and mobility compromised individuals would be isolated at home without any form of support, or regular contact oover 60,8, Disability and Dementia Groups - Most of these groups are open daily, and provide the opportunity to take part in a range of activities and exercise programmes a8 well as simply enjoying a nutritious home-cooked meal and socialising with others o Meals Club daily we offer a choice of freshly cooked two-course meal service for our members prepared by our Chef and his team o Meals-on-wheels provides a vital door-to-door sen4ice for mobility and health compromised individuals and supports those returning from hospital Stays to recuperate in their own home8 o Helping Hands is a lrfeline for those unable to get out and about for simple tasks like food and essentials shopping and who often struggle to undertake household duties. This service also supports those returning from a hospital stay EC30-Community Health and Wellbeing Centre Newly opened in April 2021 and operating under TSH organisation, EC30 18 housed in a redundant renovated NHS property. We joined with NHS Propety seICeS, Ashford PCN and Ivy Court Surgery to open a much-needed community facility. Thi8 offers multi-generational support and houses a team of NHS Social Prescribers. Everyone is welcome from within and outside of our local community, and we have drop-in and appointment-led sessions. The outside spaces are maintained by volunteers from the community. We work with many support groups and organisations, some of these just meet informally in the Cafe but we also offer our meeting rooms for hire to return an income. Our current support services attract a diverse range of visitors, As an organisation, we work closely with our partners in the local community including Churches, local schools, our Doctors Sufgery, Tenterden Town Council and Ashford Borough Council.
Tenterden & District Day Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) {conllnuedJ Year ended 31 March 2025 Strategic report The following sections for achievements and performance and financial review fonn the strategic report of the charity. Achlavements and performance Achievements and perfomiance In continuing to adapt to the cessation of KCC direct funding and the introduction of Imago funding, The Hub has worked hard to invigorate the activities that we can offer. We continue to welcome new members into our Hub and new clients to our At-Home Services, supporting individual independence and reducing social isolation. In developing our servicas to meet the needs of our community, we introduced a new 'Memory Lane Group, that supports those who are in the early stages of dementia. This group then supports a members journey through to our other dementia support groups thus offering a full care pathway. Developing our dementia services and offering additional training to staff is a key objective in expanding and developing our Dementia services over the next few years. Our health and wellbeing centre, EC30 continues to grow and provide a welcome support to the Tenterden Community across all genar8tions. The room rental and coffee shop income shows growth and better seasonal performances during the winter months. Risk management The economic impact of rising costs across all of our touchpoint8, fuel, food and stsff wages has been difficult to navigate. In implementing price increases, we need to be cognisant that we are not pricing our support out of the pockets of the local people who need us. We review and reduce our costs wherever possible and continue to seek and secure grants to fund our activities to ensure that we remain resilient for the fulure. Generally there is a UK wide reduclion in the overall available funds to support core costs and the application process is taking longer. We have secured funding from the National Lottery and Garfield Weston for the financial year 2023-2024.
Tenterden & District Day Centre Company Limited by Guarantee Trustaes. Annual Report (Incorporatlng the Director's Report) (contlnued) Year ended 31 March 2025 Flnanclal revlew Financial revievi Income for the year amounted to £718,537 (2024.. £864,542). Expenditure amounted to £735,756 (2024.. 722,8041.As a result of these movements, a deficit of £17,219 resulted (2024.'deficit £58,262).Included in the deficit is an amount of Depreclation of £30,147.(2024: 33,664). At 31 March 2025 total funds amounted to £370,805 (2024.. £388,024). Reserves policy The Trustees have reviewad the reserves of the charitable company and have established a policy under which the free reserves held by the charitable company should be beeen three and six monlhs of the resources expended, that is between £145,000 and £295,000 <2023.. £145,000 and £295,000). This provides working capital and would enable the charitable company to continue operations in the event of a significant drop in funding long enough to reduce or cease its activities in an orderly manner. Unrestricted funds at 31 March 2025 were £356,961 (2024.. £365,416). Restricted funds amounted to £13,844 8t 31 March 2025 (2024.. £22,608)and further details are included to the financial statement8. Designated funds amounted to £287,720 at 31 March 2025 (2024.. £317,867>and further detai18 are included in note 18 to the financial ststements and mainly represent the fixed assets ovmed by the charity. Trustees indemnity The charitable company has arranged qualifying Indemnity insurance for the Trustees. Pay policy for key management personnel The Trustees are the non executive board who are responsible for overviewing the operations of the charity. They appoint the Chief Executive who is in control of the managemant team. They set strategies and budgets, review risks and internal controls, approve salaries and 8SSlSt in fundraising. The pay of the Chief Executive is reviewed annually and normally increased in accordance with market rates. The trustee8' annual report and the Strategic report were approved on on behalf of the board of trustees by: and signed Mr l Templeton (Chaimianl Trustee
Tenterden & District Day Centre Company Limited by Guarantee Accountants Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Tenterden & District Day Centre Year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tenterden & District Day Centre for the year ended 31 March 2025, which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes from the charity's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its elhical and other professional requirements which are detailed at ww.icaew.comlenlmemberslregulations-standards-and-guidance. This report is made solely to the board of trustees of Tenterden & District Day Centre, as a body, in accordance wilh the terms of our engagement letter dated 19 September 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Tenterden & District Day Centre and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07116 AAF as detailed at ww.icaew.comlcompilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tenterden & District Day Centre and its board of trustees, as a body, for our work or for this report. It is your duty to ensure that Tenterden & District Day Centre has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tenterden & District Day Centre. You consider thal Tenterden & District Day Centre is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the flnanci81 statements of Tenterden & District Day Centre. For this reason, we have not verrfied the accuracy or complet8ne8s of the accounling records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. DAVID PAYNE Accountants Sportsman Fami St Michaels Tenterden Kent TN30 6SY
Tenterden & District Day Centre Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restricted fund8 Total fund8 Total funds 2024 Unrestricted funds Noto Donatlons, Legacles, Grant8 & Contracts Donations and legacies Charitable activities Other trading activities Investment income other income 176,929 271,427 184,006 221 85,954 262.883 271,427 184,006 221 250,384 257,331 154,903 10 1,917 Total Income 632,583 85,954 718,537 664,542 Expondlture Expenditur8 on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expendlturo 11 12,13 3,719 637,319 641,038 3,719 732.037 215 722,589 722,804 94,718 94,718 735,756 Net expendlture and net movement In fund8 {8,455) {8,764) (17,219> 158,262) Reconclllatlon of funds Total funds brought fopNard Total fund8 carrled forward 365,416 356,961 22,608 13,844 388,024 370,805 448,286 388,024 The statement of financial activities includes all gains and losses recogni8ed in the year. All income and expenditure derive from continuing activities. The note8 on pago8 13 to 30 form part of the89 flnanclal 8tatem•nt8.
Tenterden & District Day Centre Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Flxed assets Tangible fixed assets 19 287,720 317,867 Current assets Stocks Debtors Cash at bank and in hand 20 21 200 31,660 78,287 110,147 200 71,503 43,098 114,801 Credltorn: amounts falllng due wlthln one year Net current as8et8 22 27,061 83,086 370,806 44,643 70,158 388,025 Total a88ets1088 current Ilabllltle8 Credltors: amounts falllng duo after more than one year Net assets 23 370,805 388,024 Funds of the charlty Restricted funds Unrestricted funds 13,844 356,961 22,608 365,418 Total charlty funds 26 370,805 388,024 For the year ending 31 March 2025 the charity was entitled tD exemption from audit under section 477 of the Companies Act 2006 relating to Small companies. Directors, responsibilities: 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., The direclors 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. The statement of financial position continues on the following page. The notes on pages 13 to 30 forni p•rt of these flnanclal ststements. 10
Tenterden & District Day Centre Company Llmlt8d by Guarantae Statement of Financial Posltlon {¢ontlnueo) 31 March 2025 These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by.. Mr l Templeton (Chai Trustee an) The note8 on pagès 13 to 30 form part of these flnanclal Ststsments. 11
Tenterden & District Day Centre Company Llmlted by Guarantee ststemant of Cash Flows Year ended 31 March 2025 2025 2024 Nots 28 Cash generated from operations Net cash froml(used in) operating activities 34,968 34,968 (35,675) (35,675) Cash flows from Investlng actlvltles Dividends, interest and rents from investments Purchase of tangible assets Proceeds from sale of tangible assets Net cash from investing activities 221 (2,088) 21,083 19,002 221 Net Increaselldecrease) In cash and cash equlvalants Cash and cash equlvalents at beglnnlng of year Cash and cash equlvalents at end of year 35,189 43,098 78,287 (16,673) 57,854 41,181 Th• not88 on page8 13 to 30 fomi part of these flnanclal •t4tements. 12
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Tenterden & District Day Centre, Church Road, Tenterden, TN30 6AT, Kent. Statement of complianc• These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charrties SORP (FRS 102)) and the Companies Act 2006. Accountlng pollcle8 Bas18 of preparatlon The financial statements have been prepared on the hi8toric81 cost ba818, as modified by the revaluation of certain financial a88et8 and Ilablllties and investment propertle8 measured at fair value through income or expenditure. The financial ststements are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Judgements and key sourc•$ of ostlmatlon uncertalnty Judgements and key sources of estimation uncertainty Accounting estimates and judgements are continually evaluated and 8re based on historical experience and other factors, including exp8¢tstions of future events that are believed to be reasonable under the circumstances. The annual deprecialion charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the a8set8. See note 18 for th6 carrying amount of the propety plant and equipment. 13
Tenterden & Dlstrict Day Centre Company Limlted by Guarantea Notes to the Flnanclal Statements (¢ontlnued) Year ènded 31 March 2026 Accountlng pollcles (contlnuedj Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charitls purposes. Designated funds are unrestricted funds eamiarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two Sub-classes: restricted income funds or endowment funds. Incomlng resourc 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 speGrfic 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. legacy income 18 recognised when receipt is probable and entitlement 18 established. income from donated goods 18 measured at the fair value of the good8 unless this is impractical to measure reliably, in which case the valua is derived from the cost to the donor or the estimaled 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 tho 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. 14
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financial Ststements (contlnued) Year ended 31 March 2025 Accounting policies {contlnued) Resources 6xpended Expenditure is recognised on an accruals basis as a liabilty 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: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable 8Ctlvltles Includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefll of its beneficiaries, including those support costs and costs relating to the governance of the charlty apportioned to charitable activities. 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 betrNeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglbla a880ts Tangible asset8 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 impaiment losses. 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 activitias. A decrease in the carrying amount of an asset as a result of revaluation, 1$ recognised in other recognised gains and losses, except to which it offsets any previous revalu81ion gain, in which case the loss is shown within other recogni8ed gain8 and108se8 on the statement of financial activities. Depreclatlon Depreciation is calculated 80 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.. Long leasehold propety Fixtures and fittings Motor vehicles Equipment Over the period of the lease 15 % reducing balance 25 % reducing balance 250k reducing balance 15
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Flnanclal Statements (contlnued) Year ended 31 March 2025 Accountlng pollcles (conllnued) Impalrment of flxed as8et8 A review for indicators of impaimient 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 amoLsnt of an individual asset, an estimate is made of the recoverable amount of the c88h- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and gen8rates 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 data, allocated to each of the cash-generatlng 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 untts. Stock8 Stocks are measured at the lower of cost and estimated selling price less costs lo complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Flnance leases and hlre purchas• Contracts Assets held under finance leases and hire purchase contr8Cts are recognSsed In the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which 18 determined at the Inception of the lease term. Any initial direct costs of the lea8e are added to the amount recognised a8 an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constsnt rate of interest on the remaining balance of the liability. Flnanclal Instrument8 A financial asset or a financlal liability 18 recognised only when the charity become8 a party to the contractual provisions of the instrument. Basic financial instruments are Initlally recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilitles are subgequ6ntly measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. 16
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financlal Statements {¢onUnu Year ended 31 March 2025 Accounting pollcles (conllnuod) Flnanclal Instruments {conllnu8d) Where investments in shares are publicly traded or thèir 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. 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 statemenl of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortl8ed cost are reviewed for objective evidence of impainnenl at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these arg assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impaimient are recognlsed immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what Ihe carrying amount would have been had ttte impairment not previou81y been recognised. Deflned contrfbutlon plan8 Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will le8d to a reduclion in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Llmlted by guarantee The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £10 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted prior ceasing to be a member. 17
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financial Ststements (contlnued) Year ended 31 March 2025 Donatlons and legacles Helplng Day Dlsabled Hands& Centre In Actlon Other EC30 2025 Total 2024 Total Donation receivable Gift aid donations receivable Leg8cies 66,286 86,266 46,681 6,762 30,821 103,849 6,762 30,821 103,849 3,124 490 50,295 Grants and contract8 for servlces and projects 8UPPOrtlng older people Helplng Day Dlsabled Hands& Centrn In Actlon Other EC30 2025 Total 2024 Total KCC Service level agreements Other grants KCC self directed support receipts 66,953 66,953 65,208 54,431 100,736 54,431 37,650 37,650 34,145 159,034 200,089 92,081 66,953 Charltable actlvltlos Holplng Day D18abled Hands& Centro In Actlon Other EC30 2026 Total 2024 Total Attendance fee Day Centre Transport Carers Bathing Chiropody, Chiropractor & Foot Clinic Memory Holidays & Trips Meals COGS Club Lunch Club 13,630 20,930 4,949 3,441 20,079 24,371 94,038 29,571 23,066 81,358 (97) 94,038 8,018 8,018 4,696 230 237 58,516 63,761 34,510 27,342 31,665 27,397 271,427 257,331 205 58,516 34,510 25,400 161,209 6,265 14,655 94,038 18
Tenterden & District Day Centre Company Limited by Guarantse Notes to the Financial Statements (contlnue Year ended 31 March 2025 Other tradlng actlvltles Helping Day Dlsabled Hands& Centre In Actlon Other EC30 2025 Total 2024 Total Fundraising Shop Room Hire Bingo 27,582 1,170 9,249 27,582 4,411 70,204 121,890 116,849 25,485 34,734 33,555 88 50,316 38,001 50,316 95,689 184,006 154,903 Investmont Income Unrestricted Total Fund8 Unrestricted Totsl Funds Fund8 2026 Funds 2024 Income from other investments 221 221 10. Other Incom• Unrestricted Total Funds Unrestricted Total Funds Funds 2026 Fund8 2024 Gain on disposal of intangible as8et8 for charity's own use 1,917 1,917 11. Costs of ralslng donatlons and legacles Unrestricted Total Fund8 Unrestricted Total Funds Fund8 2026 Funds 2024 Costs of raising donations and legacies 3,719 3,719 215 215 19
Tenterden & Dlstrict Day Centre Company Limlted by Guarantee Notes to the Financlal Statements (Contlnued) Year ended 31 March 2025 12. Expendlture on charltable actlvltles by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Social 60+ Disability Hub Social Hub Charity Shop Community Transport Transport East Cross 30 (EC30) Activity type 28 Support costs 303,611 67,745 90,413 49,307 28,601 552 31,712 21,156 44,222 837,319 303,611 67,745 90,413 49,307 28,601 552 31,712 21,156 138,940 732,037 94,718 94,718 Unrestrlcted Fund8 Restricted Total Funds Funds 2024 Social 60+ Disability Hub Social Hub Charity Shop Community Transport Transport East Cross 30 IEC30> Activity type 28 Support costs 313,740 68,582 77,222 3,274 23,622 22,133 46,787 16,650 330,390 68,582 77,222 3,274 23,622 22,133 46,787 79,018 634,378 71,560 88,210 150,579 722,589 13. Expendlture on charltable actlvltles by actlvlty type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Social 60+ Disability Hub Social Hub Charity Shop Community Transport Transport East Cross 30 {EC30) Activity type 28 303,611 67,745 90,413 49,307 28,601 552 31,712 21,156 593,097 129,019 5,821 1,476 523 432,630 73,566 91,889 49,830 28,601 552 33,813 21,156 732,037 480,341 68,582 77,222 3,902 23,622 22,133 46,787 2,101 138,940 722,589 20
Tenterden & District Day Centre Company Limited by Guarantee Notes to tha Financial Statements (contlnued) Year ended 31 March 2025 14. Analysls of support costs Social Hub 60+ Social Hub Total 2025 Total 2024 Premises Communications and IT Finance costs Support costs - Book Keeping & Payroll Fees Support costs - Accountancy Fees Support costs - DepN 72,500 18,809 5,083 72,500 18,809 5,605 64,006 28,538 4,652 522 9,749 2,130 30,147 138,418 9,749 2,130 30,147 138,940 12,861 6,858 33,664 522 150,579 16. Taxatlon The charity is an 8xempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Flnance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. 16. Net expondlturn Net expenditure is stated after chargingl(crediting)'. 2026 2024 Depreciation of tangible fixed assets Gains on disposal of intangible assets 30,147 33,664 (1,917) 17. Staff c08t8 The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans 459,763 19,501 6,493 485,757 429,810 18,253 5,756 453,819 The average head count of employees during the year was 38 {2024'. 34). The aver8ge number of full-time equivalent employees during the year is an8lysed as follows: 2025 No. 2024 No. Employees 38 No employee received employee benefits of more than £60,000 during the year {2024-. Nil). 21
Tenterden & District Day Centre Company Limlted by Guarantee Notes to the Flnanclal Statamants (contlnued) Year ended 31 March 2025 18. Trustee remuneratlon and expenses The Trustees have not received any remuneration in the year (2024.. Nil). During the year none of the Trustees had expenses reimbursed (2024- Nil) The Trustees are the non executive Board who are responsible for over viewing the operations of the charity. They appoint the chief Executive who is in control of the management team. They set strategy and budgets, review risks and internal controls, approve salaries and assist in fund raising. As detailed above, none of the Trustees recalved any remuneration during the year. The remuneration to the chief executive amounted to £45,000 - (2024 Franklin '. £45,000) 19. Tanglble flxed asset8 Long leasehold Fixtures and property fittings Motor vehicles Equipment Total Cost At 1 Aprll 2024 and 31 March 2026 527,148 16,229 139,398 135,216 817,991 Deprnclatlon At 1 April 2024 Charge for the year At 31 March 2026 258,279 18,894 277,173 6,263 1,495 7,758 128,513 2,721 131,234 107,069 7,037 114,106 500,124 30,147 530,271 Carrylng amount At 31 March 2025 249,975 268,869 8,471 9,966 8,164 10,885 21,110 28,147 287,720 317,867 At 31 March 2024 20. Stocks 2025 2024 Raw materials and consumables 200 200 21. Debtors 2025 2024 Trade debtors 31,660 71,503 22
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 22. Credltors: amounts falllng due withln one year 2025 2024 Trade creditors Accruals and deferred income Social security and other taxes 5,988 2,131 18,942 27,061 16,607 2,079 25,957 44,643 23. Credltor8: amounts falllng due after moro than ono y•4r 2025 2024 Obligation8 under finance leases and hire purchase contract8 24. Flnance lease8 and hlro purchase contracts The total future minimum lease payments under finance leases and hire purchase contracts are as follows- 2026 2024 Less.. future finance charges Present value of minimum lease payments 26. Panslon8 and other post retlrement beneflts Deflned contrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined conlribution plans was £6,493 (2024.. £5,756). 23
Tenterden & District Day Centre Company Limlted by Guarantee Notes to the Flnanclal Ststements (contlnuedj Year ended 31 March 2025 26. Analysls of charltsble funds Unrestrlcted funds At 1 April 2024 At Transfers 31 March 2025 Income Expenditure General funds Fixed Asset Fund Charity Shop Improvements 13,885 351,531 632,583 (641,038) 5,430 351,531 365,416 632,583 {641,0381 356,961 At 1 April 2023 At Transfers 31 March 2024 Income Expenditure General funds Fixed Asset Fund Charity Shop Improvements 130,476 295,477 571,288 (600,929) (33,664) (53,2861 56,054 47,549 317,867 2,768 428,721 (2,768) 571,288 (634,593) 365,416 Restrlcted funds At 1 April 2024 At Transfers 31 March 2025 Income Expenditure Lights for Wheels Chalrs (RF3) Meals of Wheels (RF7) Tesco Blue Token (RF11) Electric Vehicle (RF 16) Active Baby Coach (RF17) Lottery Funding {RF20) Weston (RF21) Dementia Co- Ordinator (RF22) Collyer Ferguson {RF23) Innovations Foundation {RF24) Kent Community Fund {RF25) 8,364 3,955 15,000 (19,614) (3,955) 3,750 4,955 32,329 (32,770) 4,514 4,494 (4,494) (840> 24
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2025 26. Analysls of charltable funds {contlnued) KCC Grant {RF26) Mercers & Co (RF27) Tenterden Town Council {RF28) IMAGO {RF29) Whitehead Monckton (RF30) Chris Northern (RF31) Tesco (RF321 Kent Community Foundation IRF33) Marsh Christian Trust (RF34) 31,375 {31,375) 1,250 200 400 1670) {200) (400) 580 5,000 5,000 400 (400) 194,718) 22,608 85,954 13,844 At 1 April 2023 At Transfers 31 March 2024 Income Expenditure Lights for Wheels Chairs {RF3> Meals of Wheels (RF7) Tesco Blue Token (RF11) Electric Vehicle (RF 16) Active Baby Coach {RF171 500 4,839 1500> (4,6391 <1,546) (205) 205 10,675 (10,675> 26
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financlal Statements (¢onllnuedJ Year ended 31 March 2025 26. Analysls of charltsble funds (contlnued) Lottery Funding (RF20> Weston {RF21) Dementia Co- Ordinator {RF22) Collyer Ferguson (RF23) Innovations Foundation {RF24) Kent Community Fund {RF25) KCC Grant (RF26> Mercers & Co (RF27) Tenterden Town Council (RF28) IMAGO (RF29) Whitehead Monckton (RF30) Chris Northern {RF31) Tesco (RF32) Kent Community Foundation (RF33) Marsh Christ18n Trust 30,000 10,000 (21,636) (6,045) 8,364 3,955 18,095 15,000 (13,140) (15,000) 4,955 9,293 <4,799) 4,494 4,000 1,000 5,000 (3,160} {1,000} {5,000> (8651 (RF34) 17,565 93,253 (88,210) 22,608 26
Tenterden & District Day Centre Company Llmited by Guarantee Notes to the Financial Ststements (conllnu Year ended 31 March 2025 26. Analysls of charltable fund8 fcontlnufjd) Lottery Funding {RF20) General support for the Hub Weston {RF21) General support for the Hub Dementia Co - Ordinator {RF221 Dementia Co - Ordinator Employee Collyer Ferguson (RF23) Set up EC30 Community Benefit Innovations Foundation (RF24) Support for Dementia in the community Kent Community Fund {RF25) Funding for Volunteers KCC Grant (RF26) Roof repairs Mercers & Co (RF27) IT Equipment 27
Tenterden & Dlstrict Day Centre Company Limltad by Guarantee Notes to the Financial Statements (conllnu8d) Year anded 31 March 2025 26. Analysls of charitable funds (contlnued) Tenterden Town Council {RF28) General Support for EC 30 Whitehead Monckton (RF30) Funding for Vehicle Maintenance costs To help with costs of transport for members Chris Northern (RF31) EC30 General Support Costs To help with the costs for Health & Wellbeing for the community Tesco {RF32) EC30 - Funding for G8rdenlOutside Areas To help with the gardening area for mental healthlDementia support Kent Community Foundation (RF33) EC30- Funding towards Green Lunch ClublPl8ntslGarden Equlpment To help with the gardening area for mental healthlDementia support March Christian Trust {RF34) EC30 - Ganer81 Core Costs To help with the costs for Health & Wellbeing for the community Neighbourly Foundation {RF35) EC30 General Support Costs 28
Tenterden & District Day Centre Company Limited by Guarantee Notes to the Financlal Statements (conllnuerfj Year ended 31 March 2025 26. Analysis of charltable funds (contlnued) To help with the costs for Health & Wellbeing for the community 27. Analysls of net assets between funds Unrestricted Funds Restricted Endowment Total Funds Funds Funds 2026 Tangible fixed assets Current assets Creditors less than 1 year Not assets 287,720 287,720 109,908 {26,823) 370,805 96,064 (26,8231 69,241 13,844 13,844 287,720 Unrestricted Funds Restricted Endowment Total Funds Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 317,867 317,867 116,229 (46,072) 388,024 93,619 (46,072) 47,547 22,610 22,610 317,867 28. Cash gongratad from operatlons 2025 2024 Net expenditure (17,2191 (58,282) Adjustments for.. Depreciation of tangible fixed assets Dividends, interest and rents from investments Gains on disposal of intangible assets Accrued expenses 30,147 (221) 33,664 (7) (1,917) 52 Changes in.. Trade and other debtors Trade and other creditors 39,843 {17,634) 34,968 7,403 (16,655) 135,675) 29
Tenterden & Dlstrict Day Centre Company Llmlted by Guarantse Notss to the Flnanclal Ststsments (condnued) Year ended 31 March 2025 29. Analysls of changos In not debt At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at bank and in hand Debt due after one year 43,098 (1) 43,097 35,189 78.287 (1) 78,286 35,189 30