REGISTERED CHARITY NUMBER: 1159152
ort
eTru
tees a
nauditod Finan
I Statements
rthey rEn
arch
02
sher Tr st 2
14
Wheeler & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Str¢et
WhI￿hUrrh
Hampshire
RG28 7AB

The Ki
sher Trust 2014
ntents of the Financlal Slatements
for the Year Ended 31st Mareh 2024
Page
Report the Trustees
Independent Examiner's Report
Statement of Financial Aetivitles
Statement of Flnanclal Posltlon
Notes to the FInancI￿ Statements
7 to 12
Delalled Statement of Flnanclal Actlvldes
13

he Kin
h rT￿￿t2
R ort of the Trustees
fdr
nded 31st March 2024
fort
The tn￿tee$ present their r¢port with the financi￿ statements of the charity for the year ended 31st March 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charitics: Statement of Recommended Prnctice
applicable to charities preparing their accounts in accord2nce with the Financial Reporting Standard applicable in the
UK and Republic of Irelaftd (FRS 102) (effective l January 2019).
OBJEcfivES AIYD AcfiviTIES
Objectives and aim$
To promote the welfare of the si¢k. handicapped and aged who are resident in tbe Overton. Whitchurch, St Mary Bourne
and surrounding arw of North Hampshire, in any manner which now or hereafter may be de¢m¢d by law. to be
charitable by the provision and operation of a day centre. which shall be known as "The Kingfither Day Centre"
Signiflcant aetlvities
The Tnjst provides day care for frail elderly people to enhance the quality of th¢iT lives, to ¢nable them to live
independently and to give respite to their caret3. A lunch Club is also provided to promote wider community
engagem¢nt.
Most service users are collected fiDm their homes and arrive at the centre in the charity's customirf disabled accessible
minibus. The charity provides a wide range of group and individual activities and personal care during the day within a
safe. relaxed and friendly family environm¢nt. The day centre has a lounge, a dining rwm, an ared for arts and cratw a
quiet room and a kitchen. In addition there are well*quipped shower and toilet facilities. includtng two wet Tooms with
wheelchair access. All areas have tr*en adapted for easy aC￿$S by our se￿]Ce users.
Publle benellt
The Truslees have given serious considerdtion to the Charity Commission's 8eneral guidan¢¢ on public benefit when
rcviewing the trust's aims, objectives and in planning activities. This year publi¢ benefit has been achiev¢d by enhancing
the lives of our scrvice users by thc provision of support services.
ACHIEVEMENT AND PERFORMANCE
Thi% financial year has 8een a shift away from the turbulence of the pandemic and extreme energy costs into a more
settled time. We have increased our daily numbers significantly this year. We have helped over 75 families and have
noticed our present cohort are staying for a longer amount of time. In the year poqt pandemic, we had a significant
niiinber of smiice users who WTived at the centre and attended for less than 6 months, this trend has been reversed,
ihankfully. and w¢ are now supporting people For a longer amount of time whi¢h means we ate ablc to develop
relationships with. and between service users. Somcthing that was always achilvable before the pandemic.
Although this year we still were not able to break even, we were able to close the gap. so we are on course to reach the
breakeven point during the 2024 12025 financial year as per our post￿0VId plan.
While we have been in¢re&sing our service user numbers. we have also concentrated on fundraising. We had our 1st
juinble sale in March and were tL'mpordry residents in the ItKal charity shop which was also very succe55ful. We have
also been cffectivc when applying for grdnts., all ensuring wc are on a ￿uch more stabl¢ financial footing going fonvard.
There were lols of celebrationg this year which we embraced. These included the King's Coronation. the Grand National
and a host of other 'special days,. It was such a joy to get back to meeting people in person. The coffee afternoons, have
proved very popular as, ￿Ople have been more willing to get out and abouL which has not only increased the wellbeing
of our service users but their families and friend5 too. We hope to Continue to build on these new community links and
re*stablisb our pre-pandemic ones, but it all takes time, mrtedly more lime than we PTedi¢teLL
We have been able to offer wotk placements to students again this year, something that we would like to Continue
moving forward. The cor￿eCtiOnS made between our service users and the younger work experience students has been
very valuable to both ages groups.
We ￿Ma1ft positive about the need for our service and the quality of staff and activities on offer.
Finally, I would like to thank all the staff and volw)teers for their continued dedication. Nicola Smith OUT manager for
the last 18 years bas decAded to retire and our search for her replacement began in January. We wish ber well and look
fonvard to a new erd at the centre.
Page I

The Kin
her Trust 2014
Re rt of the Trustees
Year En
ed 315t Ma￿h 2024
or
FIIYANCIAL REVIEW
Financlal positlon
The Trustees ljavc woikcd very hard tu ellsu￿ the charity holds Tesaves amountlng to between six and nine months,
average expenditure plus the amount required to fund staff redundanry payments in the event of the closure of the Day
Centre. This year has scen a r¢duclion in our reserves which is due to the prolonged pressures on the ¢ost of heating and
food, and the reduction of setvice user numbers after the pandernic. The Trustees are well aware it may take a number of
years to rebuild our rtnancial cushioD, but the very fact we had reserves h8s meant we are able to continue providing our
services during this turbulent time.
Total funds ca￿led forward at 31 MarL'h 2024 st(H)d at £277.909 of which £83,460 was represented by our inalienable
leased propety. The lrnsle¢s have no discretion over this fixed asset $0 it does not fom part of the reserv¢s policy.
The ongoing inflation incTeases and the reduced attendance has meÉint that we have inevitably used a small amount of
our reserves in the year 2023 to 2024 but plan to break even in 2024 to 2025. as we Continue to believe that the charity
can continue as a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENr
Governlng doeument
The ¢harity is controlled by a 8oveming Constitution adopted on I Ith November 2014 is registcr¢d as a charitable
incorporated organisation under the Charities Acts. The charity was first created in 1984. the constitution is wichanged
but the governance was modernised in 2014.
Organis4llonal structhre
Undcr the auspices of a board of 6 unpaid Trustees and the Charity Commission, the day to day running of the centre 15
the responsibility of a paid Manager. who is assisted by paid part-time staff and numerous voluntect3. The charity also
works closely with professional health workers, health agen¢ie8 and other voluntary and cornmunity organisations.
Rlsk management
The InLStees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in placc to pn)vide re&50n&ble assurance against fraud and etTor.Policies and procedures are regularly
revicwcd and updated.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charity number
1159152
PrinclpAI Address
Kingfisher Day Centre
Laverstoke L￿]e
Laverstoke
Whitchurch
Hampshire
RG28 7NY
Trustees
Adrian Peter Lewis
Ruth Knight
Sheila Glyn-owen
Batry Jacknian
John Walerer
Jane McKeDzie
Alan Stevens
Chairnian
Vtc¢ Chairnwi
- resigncd 17th January 2024
Page 2

The Kin
sher Tr
st 2014
ort of the Tru8ttts
for the Year Ende
31st March 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Kevin Wheeler FCA
Wheelcr & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Street
Whitchurch
Hampshi
RG28 7AB
Approved by order ofthe board of tnjstees on ..............................,.............. and signed on its behalf by..
A P Lewis - TnLStce
Page 3

t Examiner's Re
orttoth T
The Kin
risher Tru
t 2014
stees of
Independent examiner's report to the trnstees olThe Kingfisher Trnst 21114
I report to tbe charity trustees on my examination of the accouuts of Th¢ Kingfisher Trust 2014 (the Trust) for the year
¢ndcd 3 1st March 2024.
Responsibilitics and basis of report
As the clwity tsustees of the Trust you are regponsible for the preparation of the accounts in accordance with th¢
requirements of the Charities Act 2011 ('the Act'}.
I report in respect of my examination of the Trust's a¢¢ounts caried out under Section 145 of the Act and in wing out
my examination I have followed all applicable Directions given by the Charity Con)mission under Section 145{5)(b) of
tbe Aci.
Independent examlner's Statement
I have completed my examination. I cotffirn that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any malerial respect..
accounting record5 were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with thos¢ record5; or
the accounts do not ¢omply with the Bpplicable requirements concerning the form and ¢ont¢nt of accounts sct out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that tbe accounts give a
1rn¢ 8nd fair view which is not a matty con¥idered as part of an indep¢ndcnt examination.
I have no concerns and have come a¢ross no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
ILevin Wheeler FCA
Whccler & Co Ltd
Chartered Accountants
The Shrnbbery
14 Chirch Street
Whitchurch
Hampshire
RG28 7AB
Page 4

The Kln
h r Trust 2014
Statement Df Finaneial Activiti
f rthe Year Ended 31
#rch 2
31.3.24
Total
funds
31.3.23
Totsl
fun(L8
Unrestricted
funds
Restricted
fimd
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
13,053
13,053
17,500
Ch*ritable acdiqties
In furtherance of the ¢harity's objectives
178.834
178,834
152,461
Investment incom¢
3.228
3.228
1.069
Total
195,115
195.115
171,030
EXPENDITURE ON
Charltable 8ctivltie8
In fijrtherdnce of the charity's objectives
218.702
218,702
212,463
NET INCOMEI(EXPENDITURE)
Transfers behveen funds
(23,587)
95
(23,587)
(41,433)
13
(95)
Net movement In funds
(23,492)
(95)
(23,587)
(41.433)
RECONCILIATION OF FUNDS
Total fwids broughi forward
301,401
1,035
302,436
343,869
TOTAL FUNDS CARIUED FORWARD
277,909
940
278,849
302,436
The notes fonD part of these financial statemellts
Page 5

The Kin
er Trust 2014
Slatement of Finanelal Position
315t March 2024
31.3.24
Total
fLmds
31.3.23
Total
fimds
Unrestricted
Restricted
fijnd
Notes
FIXED ASSETS
Tangible assets
io
102,085
102.085
120.115
CURRENT ASSETS
Debtors
Cash at bank and in hand
8.799
170.599
8,799
171,539
6.482
180.906
940
179.398
940
180.338
187,388
CREDITORS
Amounts falling due within one year
12
(3,574)
(3,574)
(5,067)
NET CURRENT ASSETS
175,824
940
176,764
182,321
TOTAL ASSETS LESS CURRENT
LIABILITIES
277.909
940
278,849
302,436
NET A￿ETs
277,909
940
278,849
302,436
FUNDS
Unrestricted funds:
General fund
Long leasehold p￿mISeS
13
194,449
83,460
211,081
90,320
277.909
301,401
Restri¢ted funds
940
1,035
TOTAL FUIYDS
278,849
302,436
The financial statements were approved by the Board of Trustee5 and authorised for issue
. and were signed on its behalf by:
on
A P Lewis - Trustee
The noles forn] part of these financial statcmcnts
Page 6

eKin
er Trust 2014
Notes to the Financial Statements
orthey
ded31 tma
h 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The fman¢idl statements of the charity. which is a public benefit entity under FRS 102, have been prepa￿d in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Chwities: Statement of
Recornm¢nded Practice applicabl¢ to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} {effectivc l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
conv¢ntion.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be Me￿ured reliably.
Expendlture
Liabilities are recognised &8 expenditure as soon as there is a legal or constructive obligation committing the
¢harity lo that expenditure. it is probable that a transfer of economic benefits will be required in settlement and
the amount of thc obligation can b¢ measured reliably. Expenditurc 15 accounted for on an aecrnals basi8 and ha8
been classified under headings that aggregale all cost related to the category. Where costs cannot b¢ directly
attrtbuted to particular headin¥s they bave been allocated to activities on a basis consistent with the use of
resources.
Tanglble flxed assets
Depreciation 18 provided at the followtng annual rntes in order to MTite off each asset over its estimated useful
life.
Long leasehold
Fixtures a￿d fittings
Motor vehi¢les
in accordance with the propety
15/0 oncosl
250/0 OT] cost
Taxation
Th¢ charily is exempt from tsx on its clwitable atitivities.
Fund 8e¢ountlng
Unrestrictsd funds can be used in accordance with the chatitable objectives at the discretion of the trnstees.
Rcstricled funds can only be used for particular ￿strICted purposes within the objccts of the charity. ReslTictions
rtse when specified by the donor or when funds are raised for partiLular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the note5 to the financial 5tstements.
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
Gift aid
13,053
15,972
1,528
13.053
17,500
Page 7
continued..

The Kkn
her T st 2014
Notes to th Financial Statements- eonthiued
forthey r Ended 31st
areh 2024
INVESTMENT INCOME
31.3.24
31.3.23
Deposit account Ant¢rest
3228
1,069
INCOME FROM CHARITABLE ACTtVlTIES
31.3.24
31.3.23
A¢tivity
Ill furtb¢rance of th¢ charity's obj¢¢tives
In furtheranco of the charity's objectives
Iu furtherdn¢e of the ch￿ity'S objectives
Client f¥es
Lunch income
HCC Contract services
114,946
1.771
62.117
106,146
1.729
44.586
178,834
152,461
CHAIUTABLE ACTIVITIES COSTS
Direct
Costs (See
note 6)
Support
¢08ts (see
note 7)
Totals
In furtherance of the charily's objectives
218.642
60
218,702
DllRE￿ COSTS OF CHARITABLE ACTIVITIES
31.3.24
31.3.23
Staff costs
Vehicle ￿sts
Travcl Losts
Catering costs
Kitchen sundries
Client sundries
Insurance
Property Costs
RLpairs and renewals
Cleaning Imd laundry
Adniinistration Cobts
Staff training
Depreciation
159,296
5,940
425
8,911
688
2.041
2,526
12.246
3.045
2,097
2.337
1,060
18,030
150,483
6.080
274
8,921
310
2,079
4,338
11,272
5,050
1,361
2,679
1.514
18,030
218.642
212,391
Page 8
contillued..

The Ki
her
rust 2014
Notts to the Financial Statements- continu
f r the Year Ende
31st March 2024
SUPPORT COSTS
Finance
In furtherance of the chartty's objectives
60
Support costs, included in the alM)ve. are as follows:
31.3.24
Jn
furtherance
ofth¢
charity's
objcLtives
31.3.23
Total
activities
Bank charges
60
72
TRUSTEES, REMUNERATION AND BENEFITS
There were no trnstees, remunerdlion or other benefits for the year ended 3 1st March 2024 noT for the year cnded
31st March 2023.
Trustee5' expenses
Theff were no lrnstees, expenses paid for the year ended 31st March 2024 nor for the year ended
3 1st March 2023.
STAFF COSTS
The average monthly number of employees during the year was &8 follows..
31.3.24
31.3.23
Management (fiill time}
Caring stsff and drivers (part time)
10
io
No employees received emoluments tn excess of £60.000.
io.
TANGIBLE FIXED ASSETS
FixtUTes
Motor
vehicles
leasehold
fittings
Totals
COST
At 1st April 2023 and 3 1st March 2024
138,338
5,435
50,679
194,452
DEPRECIATION
At I st April 2023
Charge for year
48,018
6,860
5,430
20.889
11.170
74,337
18.030
At 3 1st March 2024
54.878
5,430
32,059
92.367
NET BOOK VALUE
At 31st March 2024
83,460
18.620
102.085
At 31st March 2023
90.320
29,790
120.115
Page 9
continued...

sher Tntst 2014
Notes
the Flnatteial Statement8 - Continued
f r the Y Ended 31
March 2024
DEBTORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
Prepayments
6.959
1.840
4,466
2,016
8,799
6,482
12.
CREDITORS: AMOUNTS FALLING DUE WITHtN ONE YEAR
31.3.24
31.3.23
Trade creditors
Taxation and social security
1.057
2,517
2.950
2.117
3,574
5.067
13.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.24
Ai1.4.23
Unrestrleted fund$
General ￿nd
Long leasehold premises
211,081
90,320
(16,727)
(6,860)
95
194,449
83,460
301,401
(23,587)
95
Restrtctcd funds
Dementia Discretionary Fund
277,909
1.035
(95)
940
TOTAL FUNDS
302,436
(23,587)
278.849
Net movement in fijnds. included in the above are as follows..
Incoming
resources
Resources
exp¢nded
Movemcnt
in funds
Unrestrlcted ￿ndS
General fund
Long leasehold premises
195,115
{211,842)
{6.860)
(16,727)
{6,860)
195,115
(218,702)
(23.587)
TOTAL FUNDS
195,115
(218,702)
(23.587)
Page 10
continued...

The
sher Trust 2014
Notes to the Financial Statsments- eollthiued
for the Y r Ended 31st
arch 2024
13.
MOVEMENT IN FUNDS- eonllnued
Comparntives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Loug leasehold premises
245,654
97,180
(34,573)
(6.860)
211,081
90.320
342,834
Restrleted funds
Dementia Ditscrelionary Fund
(41,433)
301,401
1,035
1,035
TOTAL FUNDS
343,869
(41,4J3)
302,436
Comparative net movement in fund4 included in the above are &8 follows:
Incoming
resources
R&qources
expended
Movement
in fim(Ls
Unrestricted funds
General fund
Long leasehold premises
171,030
(205,603)
(6.860)
(34,573)
(6,860)
171.030
(212,463)
(41,433)
TOTAL FUNDS
171,030
(212,463 }
(41,433)
A current year 12 months and prior year 12 months combined position is as follows:
Net
moveinent
in tuThds
Transfers
belwe¢n
funds
At
31.3.24
At 1.4.22
Unre8trict¢d funds
General fiind
Lonu leasehold p￿miSeS
245,654
97.180
(51,300)
(13,720)
95
194,449
83.460
342.834
(65,020)
95
277.￿9
Re5trEcted
Dementia Discretionary Fund
1,035
(95)
940
TOTAL FUNDS
343,869
{65,020)
278.849
Page 11
continued...

The Kin
her Trust 2014
N tes to the Flnancial Ststements- eontinued
for
e Year Ended
1st March 2
24
13.
MOVEMEIYT IN FUNDS- continued
A current ye&r 12 months and prior year 12 months combined net movement in funds, included in the above are
&$ follows..
Incoming
resources
Resources
expended
Movcment
in funds
Unrestrleted funds
Gcn¢ral fund
Long leasehold premises
366,145
(417,445)
(13.720)
(51,3LKI)
{13.720)
366.145
(431,l65)
(65,020)
TOTAL FUNDS
366,145
(431,165)
(65.020)
14.
RELATED PARTY DISCLOSURE,$
There were no related paty transactions for the year ended 31 st March 2024.
Page 12

The Ki
Trust 2
14
Detailed Statemellt of Flnaneial AetiTrTrties
for th¢ Year Ended 31st March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENIS
Donations and le8￿cleS
Donations
Gift aid
13,053
15.972
1,528
13,053
17.500
Investment incon]e
Deposit a¢count inteTe5t
3,228
1,069
Charit4ble a¢dvltles
Cii¢nt fees
LunLh income
HCC contract services
114,946
1,771
62,117
106.146
1.729
44,586
178.834
152.461
Total incoming resources
195.115
171.030
EXPENDITURE
Charltable aetlvitl¢y
Wages
Vehicle costs
Trnvel costs
Catering costs
Kilchen sundries
Client sundries
Insurance
Property costs
Repairs and renewals
Cleaning and laundry
AdministTation costs
Staff training
Depreciation: long leasehold
Depreciation: motor vehiLles
159,296
5,940
425
8,911
688
2,041
2,526
12,246
3,045
2,097
2,337
1,060
6,860
11,170
150.483
6,080
274
8.921
310
2.079
4,338
11,272
5,050
1,361
2,679
1,514
6,860
11,170
218,642
212.391
Support costs
Fln4nce
Bank charges
60
72
Total resources expended
218,702
212.463
Net expenditure
(23.587)
(41,433 }
This page does not fom] part of the statutory financial statements
Page 13