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 se￿ICeS, 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 be￿een 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