Company Registration Number- 07295366 The Charity Registration Number- 1142390 Ryders Green Methodist Day Centre Report and Accounts 30 June 2024 Bass Hunt & Co Chartered Certified Accountants
Ryders Green Methodist Day Centre Report and accounts for the year ended 30 June 2024 Contents Page Trustees. Annual Report Independent Examinerfs Report Funds Statements... Statement of Financial Activities Movements Sn funds Income and Expenditure account Slalement of Financial Acb'vitses- Prior Year 1-10 11-12 13 13 13 14 Balance sheot Not¢8 to the accounts 15 16-26
Ryders Green Methodist Day Centre Company Règhstration Numbèr- 07295366 Trustees. Annual Report for the year ended 30 June 2024 The Trustees present their Report and Accounts for the year ended 30 June 2024, which also Comprises the DirectOfS' Report required by the the Companies Act 2006. Reference and administrative detsils The charity name The legal name of the charity is.'- Ryders Green Methodist Day Centre The charity is also known by its operating name. Ryders Green Methodist Day Centre rhe charltys areas opgratlon and UK charltablo reglstratlon The charity is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with charity number 1142390 Legal structure ol the ¢harlty The charity is constituted as a company limited by guarantee, gisted under the Compani89 Acts. The governing d(XLtrnent of the charity 15 the Memorandum and Articles of Association establishing the Company under company legislation. There are no reslriclion$ in the goveming documents on the operation of the Charity or on It5 investment powers other than those imposed by Charity Law. By operation of law all trustees a tjireclors under the Companies Act 2006 and all directors are Iruslees under Charities legislatson and have responsibilities, as such, under both Company and charity legislation. The trustees are all individuals.
Ryders Green Methodist Day Centre Company Registrdtion Number- 07295366 Trustees. Annual Report for the year ended 30 June 2024 The princip81 operating address, telephone number. email and web addresses of the charity are.'_ Greets Green Road West Bromwich. West Midlands B70 OAW Telephone. 0121 520 5367 Email Address.. daycare@rydefsgreen.co.uk Web address. www rydefsgreendaynIre.co.vk The registered office of the charity for Companies Act Purposes is the same as the operating address shown above. The Trust¢es In offlce on the dat• the report was approved wor•.'. Patricia Briscoe Terence Dawson Yvonne Lowe Tho followlng persons serv•d as Trustees during the yr ended 30 June 2024 :. The trustees who served as a trustee in the reporting penTrJ, and, if applicable, their dales of appointment or resignation dLbring the year were'.- Name Patricia 8riscoe Terence Dawson Yvonne Lowe
Ryders Green Methodist Day Centre Company Registration Number- 07295366 Trustees. Annual Report for the year ended 30 June 2024 Objects and activities of the charity The purposes of the charity as set out in its governing document Ryders Green Methodist Day Centre (lo be termed RG) commenced activities in 1984. The sole purpose was the relief of the eldedy, particulady those with mental health problems ané physical disabilities IRG Constslulion). The fundamental purpose of the Day Centre over this last year is exaclty the same as il has been for the last 40 years. Older peopl8 frequently suffgr from a lack of choice in their lives. It is a high priority al Ryders Green to offer older people choices, whether that be with food, aclivilies, level of pracli¢e assislanco required and other areas where '¢hoi¢e' Can be offered. Hence when an elder is at Ryders Green they are treated as a person. not an older person and the conversation and level of care avaYS reflects their needs and wishes. On the rar8 occasion where staff feel that a client would be al risk by their personal 'choi¢e' this is explained fully lo them. In our experience most accept this. Staff always see our clients as individual people not just as an older person and this is refl8cled in the care we provide. Occasionally we have Clients who have dementia al an advanced stsge, staff inleraclion with these individuals need$ to be a little different bul 15 always highty respectful. Many. if not all older people, develop some medical conditions as they age, many possess poor mobility and often families provide a high level of ca. Problems arise when the family carer is an older person themselves. Ryders Green provides a full day of entertainment. meals and mpanionship for older people arsd a day's respite for their carers. Sometimes older people are reticent lo try day care but, in many cases. they settle well and ask if they can come another day, they enjoy it so much. They feel a 'person in their own right,, something we Suggest is important lo all people. whatever their age.
Ryders Green Methodist Day Centre Comparty R89lstration Number- 0729S366 Trustees, Annual Report for the year ended 30 June 2024 Tho maln activities undertaken in relation to those purposes during the year The main objective of RG has ahvays been to contribute towards an older person's care. in order to maintain the individual in their own home for as long as possible, if this is their wish. In our experience very few elders would choose to move lo residential care if they could be sufficiently supported in their home. Probably one of the most imwrtanl aspects of Ihe Ryders Green service is that we own and run 2 tsil-lift minibuses which collect our clients from their homes and retum them at the end of the day. Care by the community often means care by informal carers, in many cases family members, and as already mentioned. these carers 8re frequently older people themselves. Our clients a1ve at the Day Centre, have breakfast- tea and toast and then the activitie5 begin, Examples of activities are painting and colouring, some of our clients are In¢diblY talented and tske real pride in the work they produce, light exercise classes. these are led by a qualified phy$iolherapist. this is not a favourite with all, but everyone has the opportunity lo tske part. Mental arithmetic games and quizzes are also a favourile among our clients. Al lunchtirng a 2-¢ourse ome cooked meal is served (all food is ¢ooked on the premises), clients are advised of the meal and if anyone does not like what is to be Served a Suitable allernalive is found. Bingo is a big favourile amongst our people, 2 or 3 games are played every day. In the afternoon we have a Cup of lea and a biscuit or a piece of cake. Periodic activities include an animal person who bring in animals and our clients have the opportunity lo hold them if they wish. a magician, singers. and musicians.
Ryders Green Methodist Day Centre Company Registration Number. 07295366 Trustees, Annual Report for the year ended 30 June 2024 The maln actlvlties undertaken during the year to further the charity's purpose ft)r the public benefit The major achievement for public benefit is the fact that the Day Centre enable5 rnany older people to remain In their own home, where the financial saving in comparison lo residential care costs can be huge. The area where the Day Centre is based is Considered underprivileged. Hence, in most cases the LA would be responsible for the funding of an individual's residential I nursing home costs, which would have a tremendous impact on the LA budget. The trustees feel th81 one of our greatest achievements in the longevity of this organisalion. For 40 years we have consistently Provided this service enabling many older people lo continue living in their own homes. This has meant a tremendous saving to the Local Authority since the area where the Day Centre is situated is considered to 'an under privileged, area. We also believe that because depression is not uncommon in older people who spend considerable lime alone, a Day Centre place can ea$e thi$ and subsequently a possible saving made for the NHS. The Iruslees have had regard to the Charity Commission's guidance on public benefit in managing the activitses of the charity. The main achlavements and perfomiance of the charlty durlng the yoar Posslbly the greatest achievement this organisalion has lo date is the ongoing service provlded for the last forty years and the subsequent positive impact on many, many lives, both older people and their carer's. A further achievement is the number of older people who have been maintained in the community and the tremendous financial saving this has made to the Social Welfare budget. In this area, the cost of residential I nursing home care is approximately £900 - £1,600 per week, with residential care being at the lower end of the scale. Given that Sandwell is an underprivileged area il is highly likely that much of this cost would need to be bome by Ihe L
Ryders Green Methodist Day Centre Company Registrdtion Number- 07295366 Trustees, Annual Report for the year ended 30 June 2024 The difference the charitys perf0rn7ance during the year has made to the beneficiaries of the charity Often, referrals are ma(Je from partners of the potential SU. If an older person needs consideoble support then il is often the partner that bears the brunt of this. As willing as partners are lo help, they are more often than not also of mature years. frequenuy suffering various health Pfoblems themselves. The clients, partners and family members have all beneffited from the respite cAre provided by Ryders Green Day Centre However, our clients have probabty gained the greatest benefit, in many cases they have found a new window lo the world. Al the Day Centre they are a person in their own right. they make choices and pethaps very importantly have conversations when they leave lo share wlh their lamilies and friends. Another benefit lo the majority of SU is that they demonslrale feelings of wellbeing and self- respect. Many begin lo speak of their'fomer life, before becoming so dependent on others for help. Some SU offer their opinions based on knowledge and previous experience, helping others who may be more reticent. When the centre holds qutzzes, il is heartening lo observe just how knowledgeable Some older people are and how well some can calculate numbers.11 is clear the sense ol pride that this brings. In short, an oldei person can comeback lo life. if sufficientiy slimulaled with what interests them. Many may not be able to walk, or not very far, not be able to wash and dress themselves, but still there is value lo their life. They have knowledge and memories which others are happy lo listen to and share. This is a mapr benefit to beneficiarié$ of the charity. They then go home lo the place that they love and in the words ol many 'the place where they wish lo stay for as long as they live,.
Ryders Green Methodist Day Centre Company Registrdtion Number- 07295366 Trustees, Annual Rèport for the year ended 30 June 2024 The degree to which the achievements andperforniance during the year have benefited wider society Day care contributes lo savings in the welfare budget. as the longer people can be maintained in the community the less costly this is compared lo the LA funded residential I nursing eare. Ryders Green Day Centre is undoubtedly a saving for the Local Authority, a place al the Day Centre can form part of a care package that keeps an oldef person in their own home and out of residential care. It is also possible that it provides a saving lo the NHS too- easing the depression many oldef people experience. A Day Centre place also benefits families and carers and provides peace of mind knowing their elder is well cared for and well fed for the whole day. Structure, governance and management of th8 charlty The methods used to recruit and appoint new charlty trustees New trustees are recruited in line with the Memorandum and Articles of Assooialion. given expressions of interest in management committee vacancies, any qualifying individuals are Invited, nominated and elected at th• Annual General Meeling. Given the specialist nature of the organisalion, Iruslees are recruited using a criteria that incorporates expertise, knowledge and skill necessary lo undertake the business of the organisalion. Attention is duly paid lo the Equal Opportunitie5 policy, as wèll as the market strategy of RG. The trustees. bankers and advisors Bankers AcMunlanl$ HSBC Bank Plc. 328 High Street, Wesl Bromwch. B70 80J Bass Hunt & Co. LLP. Ground Floor, Advance House, 9 Waterfall Lane Trading Estate. Cradley Heath. 864 6PU
Ryders Green Methodist Day Centre Company Registration Number- 07295366 Trustees, Annual Report for the year ended 30 June 2024 Flnanclal revlew The charity's financial positlon at the end of the year ended 30 June 2024 The financial position of the charity at 30 June 2024 and comparatives for the prior period, as more fully detailed in the accounts. can be sijmmansed as follows'.- 2024 2023 Nèt In¢omèllèxp•ndlturo1 61,747 8.490 Unrestricted Revenue Funds availabla lor the general purposes of the ¢harity 28.965 678 Total Fund8 28,965 678 Flnancial reviéw of the posltlon at the reportlng date, 30 June 2024 The income for the year arnounled lo £207,74712023. £162,458) of which £167.74712023'. £138.1581 was attributed lo unreslri¢led ftjnds and £40,00012023.' £24,300) was attributed lo restricted funds. The net surplus for the year was £61,74712023". deficit £8,490). The total funds on the balance sheet are 8S.725 {2023: £24,978). The charity has continued to exercise prudent management of expenditure during thè year. This year has seen an improving financial position and outlook. Numbefs of both new users and further new referrals have increased. There is no doubl we have struggled since Covid, and our recent accounts reflect this. We are grateful that unlike many organisalions we have been able lo survive. The climate our organisalion operates in is completety diffenI to pre-2020 and it has taken somè lime for us to adiusl lo this. Policies on reserves 11 is the policy of the centre to maintain separate reserves for specific pU0$e8. Unrestricted funds are maintained al a level lo ensure il has adequate reserves in order to ¢onlinu8 to operate for the foreseeable future and help in financing any Pfoiects. Availability and adequacy of assets of each of the funds The board of trustees is satisfied that the charivs assets in each fund are available and adequate lo fulfil ils obligations in respect of each fvnd
Ryders Green Methodist Day Centre Company Registration Numb¢r- 07295366 Trustses. Annual Report for the year ended 30 June 2024 Detsils of The Independent Examiner MWHunt Fellow of The Association of Chartered Certified Accountsnts Bass Hunt & Co. LLP Ground Floor, Advance House 9 Walerfall Lane Trading Estate Cradley Heath West Midland5 B64 6PU ststemont of the Directors, and Trustees, Responslbilitles The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006. the Charities Act 2011 and the Charities IA¢counts and Reports) Regulations 2008. No11th$tandIng the expli¢il requirement in the extant slalulory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial slalements ln accordance with the SORP 2005. in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow ¢urrent best practice and prepare the accounts according lo the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Chariliesl 2015. (a5 amended by th• Bulletin issued in February 20181. (The SORPI. In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a twe and fair view of the slate of affairs of the charity as al the end of the financial year and of th& surplus or defi¢il of the charity. In preparing those financial stslements the Board is required lo :. lo prepare the accounts in ac¢ordanee with United Kingdom Generally Accepted Accounting Practtce (United Kingdom Accounbng Stsndards and applicable lawl., select suitable ac¢ountsng poli¢ies and apply them consistently.. make judgements and estimates that are asonable and prudent., prepare the financial stslements on the going ¢oncem basis unless it is inappropriate lo presume that the charity will continue in business., slate whether applicable accounting Standards and stslements of ¢0MMended practice have been followed, subject to any material departure$ disclosed and explained in the financial stalements. The law requires that the trustee5 rnu5t not approve the accounts unless they are satisfied that they give a true and fair view of the stsle of affairs of the charity and of the SUTplu$ or deficit of the charity for the year.
Ryders Green Methodist Day Centre Company Re9i$tration Number- 0729S366 Trustees. Annual Report for the year ended 30 June 2024 The Trustees are also responsible for maintsining adequate aUntIng records which disclose with reasonable accuracy al any lime the financial position of the charity and which are sufficient lo show and explain the charlS transactions and enable them to ensure that the financial slalements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also resF)onsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventson and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees, report. and the 51atulory responsibility of the Independent Examiner in relation lo the Trustees. report is limited lo examining the report and ensuring that. on the face of the report. there are no material inconsistencies with the figures disctosed in the financial slatemenls. Method of preparatlon of accounts - Small company provlslon• The financial stslements are set out on pages 13 to 26. The financial slalemenls have been prepared implementing the FRS 102 SORP Islatemenl of Recommended Practice for Accounting and Reporting by Charities) 2015. las amended by the Bulletin issued in February 20161. (The SORP), and in accordance with the Financial Reporting Standard 102, leffeclive 1st January 20161. These financial slalemenls have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. Applicable to companies subject to the small companies regime. This report was approved by the board of Iruslees on 11 ...rJ.É)Vc.M.. .. . T Dawson DtOr and Trustee 10
Ryders Green Methodist Day Centre Rtpori of the Independent Examlnèrto the Trustees ol the eharltabl• company on thg accounts for the year ended 30 June 2024 I report to the Trustees on rny examination of the finanal statements of the chantable company on page5 13 10 26 for the year endgd 30 June 2024 which have been prepared in accordance wth th8 Charities Act 2011 Ithè Act) and wth the Firtanoal Reporting Standard 102. (effective 1st January 20161. as modified by FRS 102 SORP Istalemenl of Rec4)mmended Practice for Accounting and Reporting by Charities} 2015, la$ amended by the 8ulletin issued in February 20161. (The SORPI, published by the Charity Commission in England & Wales {CCEW> . and under the historical cost ¢onvenlion and the accounting polioes set out on page 16. RgspecYv• re$pon$lbillties of th8 Trust$ and the Independent Examln•r •nd th• ba•18 of the rèport As described on page 9, you, Ihe charitsble cornpanls Trustèès. who arè also the Directors of th8 Company for the purposes of Company law, are r•sponsible for the preparation of the financial statements In accordance with the Companies Act 20C6, the Charities Act 2011 an¢J all other applicable law and with United Kingdom Gonerally Accepted Accounting Pradicg, appllcable lo smaller entitles. and for being sat15fied that the financial statemen15 give a true and fair view. The Trusteès consider that the audit requiremeni of Section 144111 of the Charities Act 2011 Itme Acti does not apply, an¢J that there is no requir&ment in the memorandum and artides of the charity for the conducting ol an audit, and that the a¢UnIS do not require an audrt in accordance with Part 18 of th8 Companies Act 20L% and Ihal no member or members have requested an audit pursuanl lo S&¢tion 478 of the Companies Act 2006. As a consequerKe, Ihe Tru$lees have elected that the finand815talernenl$ be Subject lo independent 9xamination. Having satisfièd myself that the financial stalemenls are not required to be audited under any legal provision, or otherwis8. and are eligibl¢ for independ8nl examination. rl is my responsibility lo:. al examine the financial slatemgnls ol the charity under Section 145 01 the Act." bl follow Ihe applicablo procgdures in the Directions given by the Chafity Commission under Sectlon 14515llbl ol the Acl. Bas1$ of lnd0nd•nt Exarnlnorfs Ststem•nt and •cop• of work und•rtak•n I report in respect ol my eyamination of the ¢harily's financial stalement$ rrIed out under 5145 of the Act. In carrying out my examination, I hav¢ followed all the applieablg Dire¢tions given by the Charity Commission under section 145lSllbl of the Act selling out Ihe dullè5 gf 8n independent exarniner in relation lo thg conduciing of an independent examination. An independent examination ineludgs review of Ihe accounting records kept by the charitable cornpany and ol the accounting Systems employed by the Charitable company and a comparison of Ihe financial slalements piesented with those records. It also includes considaralion of any unusual items or disdosur¢s In the finanaal staternent$, end seeking explanations Irom you, as Trustees. conc¢ming such matters. The purpose ol Ihe exarninab'on is to estsblish as laf as possible that thefe have been no breaches of charity legislation and that, on a t6st basis of evidence relevant to the amounts and disclosures mado, the financial statements comply with the SORP. The procedures undertaken do nol provide 811 the evidence that would be required in an audit. and information supplied by the Trustees Fn the course ol the examination is not subjected lo audit lesls or enquiries and doe5 not cover all the malters that an auditor would consider in arriving at an opinion. The planning and conduct of an audil goes beyond the limited assurance that an independent examination can provide. Consequently, I do not express an audit opinion on the view given by the financial stalemenls. and in particular, l 8xpress no opinion as to whether the financial statements give a tnje and fair view of th& affairs ol the charity, and my report is limiled lo the matters sel in Ihe statement below. I planned and performed my èxarnination so as to satisfy myself that the objective5 of the independènt examination are achieved and before finalisin9 the report l obtained wiitten assurances from Trustees of all material matters.
Ryders Grgen Methodist Day Centre Independent Examlnerfs StstèmonL Report and Opinion Subject lo the limitations upon the scope of my Wofk as detailed above, I have completed my examination.. and can confimi that:_ The accounts of Ihis charitable company are not required to be audited under Part 16 of the Companies Act 2006.. This is a report in respect of an examination Carried out under 145 of the Act and in accordance with Directsons given by the Chaiity CommissKJn under secbon 14515)(b) of the Act whith may be applicable., and that no material matters have come lo my attenb.on in nnects"0n vitth th¢ examinali¢)n giving me cause lo believe that in any material Spe..- accounting records were not kept in respecl of the charity as required by Section 386 of the Companies Act 2006 and Seclion 130 01 The Charities Act 2011", the financial slalemenls do not aco)Td wth those records,. or ihe financial statements do nol comply th the applicable requirements conceming tho form and Content of accounts sèt out in section 396 of ihe Companies Act 2¢J06 other than any rèquirément that the acwunls give a'lrutr and lairf view. whith is not a matter Consider 8$ part of èn independent examination.. have not been prepared in accordance wlh thg methods and princApl8s set out in the FRS 102 SORP (Statement of Recommend8d Practice for AuntIng and Reporbng by Chariti8$12015, la8 8mended by the Bulletin issued in Febwary 20161. (The SORPI. I have no Concems and have come across no other matters in connection with the examination to whlch attention should be drawn in this report in order lo enable a proper understanding of the financial slalem&nls lo be reached. vi M W Hunt - Independent Examiner Chartered Certified Accounlanl Groun¢ Floor, Advance House g Waterfall Lane Traijing Estale Cradley Heath Wesl Midlands B64 8PU Thls report was sign8d on .. L.£.r 2oL* 12
Ryders Green Methodist Day Centre - Statement of Financial Activities for the year ended 30 June 2024 Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 June 2024. as requlred by the Companies Act 2006) CuThent year Unr8strlcted Fund8 Curr•ntye•r R851rfctsd Fund8 ¢urr•ntyoar Total Fun Pdor Yoor Total Funds 2024 2024 2024 2023 Incomè & Endoryn•nts from.. Donations & Legacies Charitable activities Other trading activities Inv&$tment$ 19 20 22 23 e6.763 83.688 1fj,793 525 66.763 123,866 16.793 525 51.247 99.344 11.433 434 40,IY)O Totsl In¢om? 167.f47 40,000 207,747 162,458 Expèndlturo Qn.. Charitable activilies 28 139,480 8,$40 146,000 170,948 Totsl eXndItr 139.460 6,S40 146,000 170,948 Ngt In¢om•ll•xp•ndltur•l for tht year 28.287 33.460 61.747 18,4901 N•t Incom• •ft•r n$t* 28.2e7 33,460 61,747 18,4901 N•t mov•m•nt In fund• 28,287 33.460 61,747 18,4901 R•¢on¢lllatJon ol funds:. Total fund• brought forward 678 24,3CKI 24,97e 33,468 Total fund8 earrl•d forward 28,965 57.760 86,72S 24,978 A separaie Staternent of Total Recogniseil Gains and Losses Is not qUIred as this statamanl includèg 811 recognised gains and losses. All 8clivits'g¥ derive from continuSng operatstsns. 13
Ryders Green Methodist Day Centre - Statement of Financial Actlvities for the year ended 30 June 2024 Statement of Financial ActiTVities - Prior Year (ineludlng the Incomo and Expendlture Account for the year ended 30 Junè 2023. as requlred by the Companies Act 2006) Ryders Green Methodist Day Centre - Analysis of prior year total funds, as requlred by paragraph 4.2 of the SORP PrlorY•ar Prfor Year Prlor Year Totsl Fund• SORP R•f UnmtrScted Fund• 2023 RoStrl¢iad Funds 2023 2023 Incom• Irom: Donations & Legacies Charitable a1vIlle$ Other trading activitieB Inve$lmenl8 Al 51.247 75.044 11.433 434 51.247 99.344 11.433 434 24,300 A3 Total Incom• 138.158 24.300 162.458 Exp•ndltur• on: Charitabl& a¢tivllie$ 82 170,948 170,948 Total expendlture 170,948 170,948 Net expendltur• lor th• y••r 132,7WI 24,300 18,490 Net Income after tran$lern 132.79)) 24,3C 18,4901 N•t movèment in funds {32,7901 24.300 18,4901 Roconclllatlon ol fund$:. Totsl funds brought forward 33,468 Total funds carrled fonward 678 24,300 24,978 All actlvltle$ dorive from continulng opgratlons. A separate Statement of Total Recognised Gains and Losses 1$ not required as this statement includes all recognised gains and losses. 14
Ryders Green Methodist Day Centre - Balante Sheet as at 30 June 2024 Company Registration Number-07295366 Notes 2024 2023 Fixed assets Tangible assets 50,373 5.466 Current assets Debtors Cash at bank and in hand 10 18.050 28.830 7,070 41.512 Total current ass•t8 46,880 48,582 Crèditors- amounts falling due wlthln onè year 11 10.528 9,070 Not ¢urrtrnt a¥sets 36,352 19,512 The totsl not 8$$frts of th• charity 8fj,725 24,978 Th totsl 11889ts of th• charfty arg furKled by th• fund of th• ¢harSty, a¥ follow•'.- Restrlcted Funds Restrictod Revenue Funds 15 57,760 24.300 Unre8trl¢tèd Fund$ Unrestricted Revenue Funds 15 28,965 678 Tot•1 ¢harlty fund• 86.725 24,978 Th8 dIreor8 are satisfi¢d thai the company 1$ entilled lo exemption from ihe requirement to obtain an audit undor s$¢tion 477 01 thè Companies Act 20rA. The members hav¢ not required th• Company lo obtain an au¢Jit in accordan¢e wlh section 476 of the Act. The directors aCknO¥edge their responsibilrtie5 for complying with the requir•m&nts of the Compani08 Act 2006 with respect to accounting rècords and the preparation of a¢unIs. Th• charity is subject to Independent Examination under charity legisLqtion, and the report tsf the Independent Examiner is on pages 11 10 12. Th& financial statèmènts have bègn prepared in accordance vthh the prowsions in P¥rt 15 of the Companies Act 2006. Applicable to companies subject to the small companies regime. Li)Ca P Bnscoe Trustee Approved by the board oftTUStees on . 15
Ryders Green Methodist Day Centre Notes to the Accounts for the year gndgd 30 June 2024 1 AccoUnng pollc108 PolA¢l¢$ r•latln9 to lh• produ¢tlon of tho accounts Ba81$ of pr¢par•tlon and •¢¢ounting conventlon Th? accounts have been prepared on the aecruak basis. untsrth histori1 ¢osl fxJnventM)n, ond lfi accordance %Mth the Financial Reporting Standard 102, leffeth 1$1 January 20161. and'FRS 102 SORP Islalemenl of Recommended Practice for Accounting and Reporting by Charibe$l 2015. la5 amended by th8 Bulktin i$$ued in February 20161, (The SORPI. published by the Charity Commission in Englan¢J & WaS ICCEW) , effective January 2016, and in accordan wrth all applicable law i the charity's Iufisdiction ol registrabon. except that the chanty ha5 pr8pared th8 finarTrual slal8rn8nls in accordanc8 with thg FRS 102 SORP (Statement of Recommended Praclice for Accounting and Reportin9 by Ch8ritiesl 2015. las amended by the Bulletin Issued in February 20161, IThe SORPI. In PferenCe t4 the pre¥u$ SORP. the SORP 20D5, which has been withdrawn, nob¥ithstsnding the fact that the e8nl s¢atutory regulations. the Cbarilies (Accounts and Raportsl Regulat8 2008 refor oxpliolly lo th• SORP 2005. Thi8 has bew dtyM to #eLol %Mih ojrrent bost practice. A$$ets and liabl1ft$ are intialty ftttynised at hi4tori¢•l cost or tr•nudion valuè unkss oth6thi¥e statèd In th• rekvant accounung pollw notss. Rloks and lu¢uT• a•sumptlon• Ryders Graan Meihodisl Day Cenir• m••is lh• definrtion of 8 publi¢ neI ontrty undgr FRS 102. Poll¢los rn18tlng to ca¢ogorl•s of lfteom• and In¢om• r•cognltlon. Nature of IoM• Gross Incom¢ r¢pre$¢nt$ the value, net of valu• added lox dInts. o1gotra$ pfovided to eu#torn•rn and work carried out In respect of services provided to ¢u$tom•rs. C4tOgorle8 of Income In¢ome 1$ ¢èiegori¥ed a¥ Incom8 fiom exchaNJ• trIN¢0 (contrac Income) and Income Irom rn4x¢h0n9• tr•ns•¢tioni 19iftsl, Inve$imeni Income Bnd other income. Income Irom exchang• n$4¢0$ ¢$ rerNed by th• ¢h•rity for gOC4I8 or wvics suppliad und•r contract or %vh8re •nlill¢rnnt i¥ ¥ubjecl to fvlfilling Perfea r•l•ted condrts. Th¢ Incw tts ¢h8rlty 1$ •pproxim&tely equal in vgIuè10 the goods or 8eNi¢e$ SUppld by tho charty to th• purchJstr. In¢om• Irom a non-exchange transalon 1$ where the charity receNe$ v8lu• from the dtsnor %wthout provhling equal value In oxch•nge. •nd Indudes donations of monoy. 90th •nd servw Ireety gn wlthout equ•l Val In exchgn9•. Income rocognltlon Income, whether from exchange or non ex¢haw transaCn$, recogn¢•d in th• staiement of finanaal actNit8 ISOFAI on 8 recewable ba$i$. when 8 tr8nsaction or other evenl resuns in 8n inuease In the ¢h¥rity'$ 8$set5 or a reduction in Its liabilitie5 ontl only when the Gharity h85 legal enlrtmeni. the Inco N Pfc1ab and can be measured reliably. Income subjec¢ lo lenn8 8nd condit)n$ lic rnuJt met b&for• th• charity 15 eniitknd lo the resources 18 not recognised until th• conditrons have been met. All Inco Ks accounted gross. belore deducting any Tr18ted 1888 or costs. The accounts are presented in $tediry whKh th8 lundv*¥l wrrency of lh• chanty and roundad to th8 neawt £. 16
Ryders Green Methodist Day Centre Notes to the Accounts for tho year ended 30 June 2024 Accounting foi def8ir8d Incom• ONI inGome received in advanc• Where temis and conditions relatiw to intomo have not been met or uncrt8inty Sts as to ¥Yhether the ¢harity ¢an meet any terrns or conditions olhewse wrthin it5 ronlrol. incorne is not reco9nised t¥Jl is deferred as a liabilty uniil probable that the temis or CoThart)ns impo$ed can be m•t. lrt£om• from 1•gacl•8 In¢orne from 90¢$ 1$ )gnised when th• canty has sufftwni •vhJ•nt• Ihal a 9rft h¥$ be•n teft lo Irn, that where fequired. probate has granted. the executor Is $atisfied that property in question will not be required lo $ati$fy claims in aslato, that rt 1$ probabl• thai the arnount 11 be recthved by the ¢harity. aThJ the amount lo bo r&cèw8d can be èstimated ith $uffi¢lent a¢¢ura6ry. and thai any conditions 8tt8¢hed to the acy aTe either %Mthin the control of the charity CT have en rnet. Government grants Governrn•nt grants ar• credrtad to tha Incom• afid •xpendilure xcount under the accruals Mje1 8nd recognjged In other operating incorne when lh¢ grnnt proce4d$ becom• r•ceNable. Pollel•s rèl4tlng to exp9ndlr• on goods •nds•rvlc85 provlded to the charlty R¢¢ognltlon Of Il•bllltlM •nd expendlturn A liability. and the related expendi¢vr•. li r•co9nMed when a or ¢on$truQNo ¢I¥ON •xist• w¥ 4 ro¥u of a p881 •v•nt. and when it is more likely than not that a iransltrr oleconomic benefits vrill b• rnqulred In tMInI. when th• •rnount of Ihe oblioaiion c•n be rne8sured cr relhgbly esiirn¥ied Pollclu rnlotlng lo asset4 11abllltl •ndprnvlslon• dother•tt> T4nglbl¢ IAxed4s$•ts Tangible fixed a$set$ are m•a8vrod at thelr orln•l c1 valu•, OT iub3eqwnt rnv¥lu8tion. or rfdon¥ted. as descdbed above. Cost value indude5 all costs exF4nd¢d in bringin9 the 88881 into Its Inwndod K)thin9 ¢ondition. r•ty¥iion has been previded ot th¢ followng rat•J in or¢w to off the AsJei$ 10 their antiupated re5klual valug over their estimo18d u¥•ful lives. Pl•nt and machln•ry Mot•rv•hid•s 20% thn¢ 25% 10¢ D•btors Debtors are measured st thèir Mcoverab 4rnuntS #l the bala Shaet date. Cr•dltor¥ and provl8lon8 Crediitrr$ and provi510ns are recogniseo wh•r• the chanty has • pwsent sjblgation reJutting 8 pa$1 th81 wll pr¢bubly result In the Ir#nsfer of funds lo a thiid party and Ihe amouni due 10 sett the obly8tson can be measured or estimated r&li•bly, Credilols and provIsn$ are nornally recognised al Ih•ir settrrvèn1 amount after aiitrwing for ony trade discounts due. P•nslon$- d8fln8d contrlbutlon •¢h•me The chartty operate$ a defined contnbution pension scheme. CffilributnB are charged to profrt #nd lols account as they be¢om¢ payable in xcordance wilh the rukn of the scheme. Fuvd AGcounting VnrestriGted funds are av8ilabkn for use at the discrthitin of the iwstees in fUrthen£ of th? geMr•l ob1¥95 of the Gharity. 17
Ryders Green Methodist Day Centre Notes to the Accounts for tho year ended 30 June 2024 2 Llablllty to taxatlon The Tfustees con$idr thai the charty satisfies the tests Set out in Parayraph 1 Scwule 6 of the Fin9n Act 2010 for UK Corporation 18x purposes. A¢¢ordingty. the Chanty is potent1 exemp¢ from taxation in respect cf in¢ome or caprtal gainJ received within categorie$ ¢ov&red by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 Of Taxation of Charge8ble Gains Aci 1992. to the ext8nt that such ineome or gains are appl exclusively on the Specific charltable object5 of the ¢harily and for ne other purpose. Value AddEd Tax 1$ not reco¥eTab by the Charity. and & therefore in¢luded In tho ¢èknvan¢ $1$ in the Staternenl of Fin•nrJ•i A¢tNrts. 3 Wlndlng up or d185olutlon ofthe charfty If upon win¢Jing up or dissolution of the charity Ih•ffj ffjmain any a$sotS, after ihe satisfafon of 411 debts and liabllftles. the 88801s represented by the 8¢cumulaled fund shall b8 tran51erred 10 sow ¢ther chantable brrtly bodkgs having similar obje¢ts to th¢ ¢harity. 4 81gnlfl¢•n¢• ot nn4nclal Instrum•nts 1¢ th• ¢hoty.$ Pon Th¢r¢ ore no Snifan¢ lrnp1thtn$ olfinorwl in$trumgn¢s ¢0 the chantys Witityi S N•t surplus b•for• tsx In th• Ilnanclal ye•r 2024 2023 The Jurpluj before tax in th• financial year is Slated after chargirvJ'.- D8pf•d8lion ef own•d fixed is#•ts Ponsn 7,923 1.053 1.480 1,e13 6 Staff ¢tI #nd •molum•n S&l8ry costs 2024 2023 Gross Salaries exclu¢Jing Irusle•s and key manag8m¢nt p•rnl Ernployees Nalion#l Insur#n¢è lor 811 slaff Employef$ oper41iw of defined ¢oniributtffj p8n8Jn 8ch8m08 97,518 3,141 1,053 124,403 4,118 1,613 Totsl 88larl•8, wag•• and r•l•ted eo•ts 101.712 130.134 Numbers olfvll Ilm• employees orfvll Ilm• wulvlonts 2024 2023 The averag8 nUrnr of total staff empwd In lh& yoor w¥$ The e$iim¥t2d fijll lirne e4ywanI number of 8115tsff empwd in Ihe 818$ The esllrnated8qulva18nt numberof full Ilme stff d•y1 thffornii•¢dvifios Ih•y•ar w$... En9a9ed on ¢haritablo adivrt rhe esllmaled fulltlme equIValtluMbroI •11slaff employ8d4s al)ovv Neither the trustee5 nor any persons conneclad th have recewed any remuneration from the charty or any related entity, either in the current or prior year. No employees recowed emoluments lexduding pensb)n o)Stsl in exc*ss 01 £60.OW per annum. 18
Ryders Green Methodlst Day Centre Notes to the Accounts for the year ended 30 June 2024 7 Defln8d contrlbution penslon 8chom88 The tharily operates a defined conlribulion penSn sMe. Th8 Costs ara charged in th8 Statement of financial actyviti•$ 8$ they accrue. The charge for the yearwa5 £1,05312023.. £1,613). Any liabili185 and a55ets as5wat8d the schemo ore sh¢m under debt0 and credrfo. 8 Remun?ratlon and payments to Tru8tees and persons connected wlth thom No Irusleos or persons nDeded wthh them rec8ivad any remynwatK frMI tts charity, or any ralal*J entity. g T8nglble flxed assots Plant & M•¢hlMry Motor V•hlcle8 Total C08t Al 1 July 2023 Addktions 8,113 230 6.1QJ 52.320 14,213 52,550 Di$po$al$ 12,8rx]I 12,8001 At 30 Juno 2024 8,343 SS,620 63,983 D•proclatlon Al 1 July 2023 Charge for th• y•ar Qn diJpo$41$ 3.549 789 5,198 6,736 12,8821 ,747 7,525 12,6821 A130 Jun• 2024 9,262 13,590 N•t book valu• AI 30 Juntr 2024 4.005 46.308 60.373 At 30 June 2023 902 6.466 AII IM01$ are used for dlreL# charlb purpg1•s. 10 0oblOI• 2024 2023 Trade debt¢rs Pr¢payrn•nts gnd accrned in¢oftK• 13,782 5.12e 1,944 18,050 7.970 11 Cr2dltor¥- arnounts lalllng dug w6th1n one yr 2024 2023 Trade creditors Accruals PAYE, NIC VAT and other taxes Other creditors 931 5.234 879 3.484 130 1.897 1.604 25,439 10.528 29,070
Ryders Green Methodlst Day Centre Notes to the Accounts for tho year ended 30 June 2024 12 Income and Expenditure aGGount summ•ry 2024 2023 At 1 July 2023 Sutplu$lldeficrtl after t8x for tho >af 24,97B 61,747 33,488 18,4901 At 30 June 2024 86.725 24,978 13 No relatsd porty ¢ransactions There •r• no rnlatod party Iransaclms during the year. 14 ParU¢ularn of how partlcular fund8 aro represontsd by as¥•ts and Il•blllU8• Al 30 Juno 2024 Rw¢rl¢t•d fund• Tot41 Fund• fund• lundi Ton9lble A$8el$ Currfjni A$séi$ Curr•nl LiabilitS 4.593 34.900 110.5281 45,780 11,980 60.373 48,8BO 110,6281 28.96S 67,780 Al l July 2023 DMbunat•d lundl R••trt¢t•d fund• Yotsl Pund• lund• T8ngibltr Fixed Assets Current As$i$ Current Lkbililies 5.468 24.282 129.0701 5.466 48,582 129,0701 24,300 24.300 24,978 15 Chango In total lunds ov•r th• y•ar•s shown In Not• 14. an•ly¥ed by Indlvldu•l fu18 Fund• ov•m•nt In Koughl hbnd• In 2024 Fund• earrl•d forw•Yd to 202$ Trnn¥lr• tlw••n lund• In 2024 202J S•• N¢kn 11 Unreslrfcledanddeslg¢od funds.". Unrestncled Revenue Funds 678 28,287 28.905 Total unwtri¢tod ond d*8lgnètod fvndl 28,287 28.965 Restri¢tsd fynds.-. Reslrided Minibus Fund 24.3CMI 33,460 57,760 Total rnstrlcted funds 33.460 57.780 Total charity fund¥ 24,978 61.747 86.725 20
Ryders Green Methodist Day Centre Notes to the Accounts for the year èndod 30 June 2024 16 Anaiysls of movemonts Sn fund8 over thv year as shown In Not• 15 Other Galn$ 8 Losso8 2024 Iorn¥ Exp¢ndltu Movgrnent In funds 2024 2024 2024 Unrestrlctedanddeslgnated fund¥.-. Unrestricted R8vanu6 Fund$ 167.747 1139.4601 28.287 Restrlcted funds... R8slricted Minibus Fund 16.5401 33.46Q 207.747 1148.0001 61,741 17 Thg purpos•s for which tho funds a8 dethiiad In no¢• 15 are hold by tho charlty aro... Unrestrlcted and deslgnot8d funds... Th8se for moeb'rrtj the obJ'•awes of th• eharity, And te providg raseNes lor luluw ¥awrts and. subj'ect to ch4rity YJIatn, are frea from •ll reSlnctH on their uso Unreslrkted Fund$ Restricted Minibui Fund These futsjs 8r• hekl for the purpose of purch8$ino g wheelchair acusslble minibus with the intsniion of pro¥tsling Iransport to user8 ef tho 88rvice. 18 Ultlmats controlllng party The ¢h•rity 15 under the control ol rts Iru$tO0S Every member of th• charity 18 oblw to ¢ontribul• such amount •• may b• Nulr•a not oxc•ading £1 to the Jeeets ofthe company in th• evtnt of it beiry Und up whil ho or •h8 is a Momr. or *ithin cne ¥r after h8 or ¢o•$e$ to b• member. 21
Ryders Green Methodist Day Centre Detslled analysis of income and expenditure for the year ended 30 June 2024 as required by tho SORP 2015 This 8nolysis is classified by conventional nominal descriptions and rtot by aetlvlty 19 Donations and Legaci85 CurreTrt year Currentyo•t rront Total Fund$ PrloTYoar Yo¢al Funds Funds 2024 Fund$ 2024 202 2023 Small donation$ indivaU81lYla88 than £1Cth) Det K•ppy 470 11.593 470 11.593 1,347 Totsl donatlon8 and glft8 from Indlvldual• 12.063 12.063 1,347 Rgvenue grant8 and donatlon5 from non publ1¢ ljodl Small grants IndIvu811Y k88S th8n £1C The Sheldon Trus1 Th8 Edward and Dorothy Cadbury Trust Hèart of England C¢mmunty Foundation The Eveson Chariiabb Trv$l Dumbr¢¢k Charity Gaffl8ld Wo$ton Foun(l•iion Th? Roger and Dougla6 Tum•r Charitabkn Tw81 The Cole Charitable Trust Geergg Henry Collins Chor Th8 Grimmitt Trust Bgoswift Ltd The Albert Hunt Trust Lord Augtln Trust 8Aron Davènporfs Charty The Archer TruBI Willi¥rn A. Cadbury Ch8ritsbb Tnjst Th• W E.D. Charilabb Trust E#gar E. La¥$Y Foundation CB & HH Taylor 1984 Trust Soulor Charitable Trust Alfred Hain•s Charitsble Trust Ryder5 Green Methodist Church Georye & Thomas Henry Salte¥ Trust GJW Turner Trust 1,950 8,000 3.000 2.000 900 2,000 Is.000 1,000 1S,000 3,000 1,500 i.ooo 3,000 3.ooo 3.000 1,500 1.SOO 2.750 1,000 1,000 3,000 3,000 3,000 1,500 1.$00 2.$00 2.750 1,500 1.000 1,000 2,500 7,500 1,000 1.500 2,000 1,1)00 Tolal private sector rov•n¢* 9fdnts 54.7QQ S4.700 49,900 Total Oonatlons and L•9acles 66,763 66,763 51.247
Ryders Green Methodlst Day Centre Detsil•d analysis of Income and expendItU for the ar ended 3Q June 2024 as requirgd by the SORP 2015 20 Charitablo Income from fundeys Currerbt year ¢¥rYenty••T UnrMlri¢t•d Rq•tri¢t¢d Fur Fund C¥rr•nty•r Total Funds Prtoryr Total Fund• 2024 2024 2024 2023 Contractual poym•nts from publ1¢ bodl¢s to fund Gharllablo oclSvltl Sandwell M 83.666 74,621 Total contr)ctuo1 pa019 Imm publ1¢ Ixxll•• 83,866 83,666 74,621 Tran$port Gronl 423 Total pgrformancè r•latgI grants frorn publlc bodl 83,666 76,044 83.668 contractual p•ymgnt• from non publ1¢ l)odl•• to fund ehawltabl• xtlvw Rowl8nds' Trust Benefad Trust OMI< Ellis Tru51 29th May 1981 Chari1•b TNst The ClothworfLers' Found•lion Th• J08eph Rank Trusi s,000 4.300 10,000 1S.1) 25,OC#) 15.000 25,000 Total ¢ontr•¢tual paym•nt• from non publlc 40.000 24,300 Total C101•19 Income from fund•rn 83.866 40.000 123.668 99,344 21 Total Incomo Irom charl¢)ble xtivltle8 eurr•niy•r ¢urrnt yr Unr•strScted RtCl•d FundB Fvrtd• Cury•nt y•ar Total Fun¢• PrlorYg•r Totsi Fund¥ 2024 2024 2024 2023 Total charrtab income from fuThJers 123.666 99,344 Total from ch•rfi•bl? a¢tfvltl 83.666 40.000 123.666 99.344 23
Ryders Green Methodist Day Centre Dgtailed ana5y¥is of in¢omg •nd expenditurg for the year ended 30 June 2024 as required by thg SORP 2015 22 Incom8 Irom othor, non charitable. tradln9 actlvSUgS uttentyear Unrnstrfct•d Culni ye•r R•Btrfctod Funds Currenty¢•r Tolal Funds Prior Y•ar Total Fund• 2024 2024 2023 Trading acliviknes to r8ise funds for the chanty Incom8 from fundraising events 4.980 11,813 2,361 9,072 11.813 Total from othor aciivlll 16,79J 16,793 23 Invo•tmont In¢om• CuTh•nt y••r Curr•niy••r Unrn•trf¢l•d A¥trlct•d Fund• 2024 urr•nty•4r Tot•1 Fund• Prfoi Y••r Totsl FundB 2024 2024 2023 Bonk Inierelt Rff•fv•bl• 525 S2S 434 Total Investment Incomo 525 $25 434 24 Expondltur• on ch•tltsbl• •ctlvltl••. Dlrect spondlng ¢¥rr•nl•r Unrmtrlctsd Fun euff•nt yur trlct•d Fund• 2024 Cyrff•ni y••r Total Fundi PrlorY•Dr Totsl FundB 2024 2023 Gross wages and salarl8s- charflabb Employer5, Nl- Ch8Nt8¥b activi1$ Defin¢d contdbutbn pensbn costs - charitat) 97,518 3,141 97,618 3.141 124,403 4,118 1,053 1,053 1,813 Travol and Subsistenc8. Chantsb* Aclivit M8theling and 84vertiJing tsf charitsbkn 8•r¥ic¢s Cost of dinner supplies Entertainment a¢b'Vil9 8,138 319 3.e85 1,625 382 918 941 Total dir•¢i Sn[ng 109.51$ 109.515 142,081 25 expendlture on charftabl¢ a¢U¥lli•8- Charltable trading CtsN•nt ymr UnrnBtri¢lod Fund• Cyrr•ntyw R¢strtct•d Fund• 2D24 rrent year Totsi Fund• Prlor Ywr Total Fundi 2024 2024 2023 Reallocated from support costs 23,255 6,540 29.795 21.377 Total chadtable tradin9 ¢0Sts 23,255 6.540 29.795 24
Ryders Green Methodist Day Cgntre Dotailed analysls of income and expenditurg for the year ended 30 June 2024 as rgquired by thè SORP 2015 26 Support ¢05ts for ¢harftsble adfjvfjtl•s Curt•nt year ilnwtrieted funds rrontyei Rvstsfjct Funds 2024 Currenty•ar TotAI Fund Prior Yqar TotAI Funds 2024 2023 Emplo9 costs notlncludèd In diroct costs Training and weffare- staff 1.350 1,350 1.242 Prernises Expenses Rent payable under operating #se6 Cleaning and wasts management Pramise$ repairs. reno%val$ and m8int•nanc• 10,008 133 2.49) 10.008 133 2.490 S,9SS 207 2,987 AdMlnlstr•tI overheads Tphone. lax Intemet Stabon¢ry and printing M•mb¢r$hip sub5cfipiion8 Liabilty and contents insurarK• Sundry exp¢n$es IPr¢filllLo$$ on dispmal of fixed assets B8d debts Gifts 2.483 373 2.788 2.483 373 2,788 1.360 735 18321 2.147 257 3.384 482 819 170 735 18321 30 Pmlesslonal f••s pald to advl$orn oth•r than the •udltor or •x•mln•r Other legal and professional 699 2,096 Flnanclal ¢ts 8ank charges Dapreciation & Amoni$alion in total for thts pernd 7.525 1,480 Suppgrt C08tJ bvfor• r•allocatlon 23.255 6,540 29,798 Lg$$ support costs rv411tedlO sp•ellle •eiivltl•s To Charilabkn Ir8ding ¢t$ 23,255 29,795 21,377 The basis of allocation of COBts bets aclNth8s 15 d•sCrid under JrA)untir9 Pol5. 27 Oth•r Exp•ndltur•. Govemanco costs Curr•nt y••r Curr•niywT A1Cl•d Fufi 2024 Cyrr•nty•Ar Tot81 Fund Prlor Yvar Total Fund• F¥nd• 2024 2021 2023 Independent Examinerfs fees Con5ullanw fees 1,890 4,800 1,890 5,600 Total Governanc0 ¢0$1$ 6,690 6,690 7.490
Ryders Green Methodlst Day Cèntre Detailgd analysi¥ of incomg and èxp•nditure for the yearended 30 Jun• 2024 as rèquired by the SORP 2015 28 Total Charftablg 9xpvndlture Currnnt year Unr•8trictsd Fund• Currentyear RoStAct•d Furbd$ Currentywr Total Fundw Prlor Ywr Totsl Fund4 Not• 2024 2024 2024 2023 Total direct spendiThJ Total Ch8rilab Iradlng ¢os Totsl Governance costs 24 100.5t5 109,615 29,795 6,690 142,081 21,377 7,490 25 rJ.255 Total ¢harlt•bl• •xp•ndltur• 139.460 6.540 146,000 170,948 26