Charlty Roglstratlon No. 1175294
Company Roglstratlon No. 10847748 {Engl4nd and Wales)
FARNCOMBE DAY CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

FARNCOMBE DAY CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteès
Ms G Loveluck
Dr E W Hislop {Chairl
M$ S Thompson
MrT M Gammon
Ms LAGroul
Ms A Slorrier (Treasurer)
MrMEDFry
Ms L Philippson
{Appolnled 5 August 20211
Charlty numbèr
1175294
Company number
1084T748
R8glstor•d offlcg
and Princlpal addross
Farncombe Day Centre
Sl John's Street
Farncombe
Godalming
Surrey
GU7 3EJ
Independent examinèr
Frances Wilde FCCA DChA
Warn9r Wllde
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 gSF
Bankars
co.operative Bank PLC - Manchester
1 Balloon Street
Manchèster
M60 4EP
Lloyds Bank PLC- Godalmlng
49 High Slreel
Godalming
Surrey
GU7 1AT

FARNCOMBE DAY CENTRE LIMITED
CONTENTS
Pag
Trustees, report
Independent examlnevs report
Slatemgnt of financ4al acllvlllgs
BBlance sheet
Notes to the financlal Statèments
7-17

FARNCOMBE DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their report and financlal statemenls for the year ended 31 March 2021.
The financial sialamenis hav8 b88n pr8pared in accordance with the accounting polioes sel out in nole 1 10
the financial slalemenls and comply with the charitys gov8rning document. the Companies Act 2006 and
'Accounling and Reporting by Charities.. Statement of Recommended Practlce appllcabl¢ Iv charities
preparing Ihelr accc>unis In accDrdance wllh Ihts Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102} leffeclive 1 January 20191"
Objectives and activltles
The Trustees operate a day and social centre for thos6 livlng in the Farncombe and Godalming area. The
Centre Is open every weekday throughout the year. The servlce providèd Ss usèd prlmarily by those over the
age of 50 bisl Is éncouraging more allendance by younger users. lis main objective of providing a nulrilious
mid4ay meal at a reasonable price, adjusted annually in line with inflation, offering social activities and
anlertainmenl, and provlding addillonal services, such as assisted balhlng, Chiropody, hairdresslng etc. Many
users would be unable lo 811ond the Centre wilhoul transport. so the Charity operates a minibus. whlch, for
subsidised price, provides individual door to door Iransport. The minibus is equipped with a tail lift io
accommodat8 wheelchairs and those who cannol use stairs. The Centra also providas a Community Meals
Service ICMSI. which delivars mèals within the area of Godalming, Farncombe and Milford.
The Trustees have complied with their duly to hav8 duo r¢gard lo the guidance on public benefit publSshed by
Ihg Ch8rtty Commission in exercising their poweTS or duli2s.
Tho trustees have paid du8 regard to guidance Issued by the Charity CommSsslon In decldlng what activities
the charity should undertake.
Achlavemants and p¥rformance
The nDrmal operation tsf the Centre was serlously impacted by the COVID pandemic durlng 2020-21. Durlng
the year the Centre was unable lo open fijlly lo provlde lunches bul instead put In place a delivered meals
servica, using the Cenlre's minibus and diivers plus support from a cora group of volunteers lo deliver the
meals to users, homes. From 1st July 2020 the Centre took over the running of the local Commtjnity Meals
Service from Waverley Borough Council. Thè servi¢ed was integralgd with our existing service in terms ol the
Preparation of meals and ils administration bul was delivered by a separate sot of volunteers using their own
cars.
As well as the grants covered in the following seclK)n, the Centre continued to rec&ive support from local
businesses and th8 wid8r eotnmunity, all of which were extremely helpful in allowing the Centre lo weathor th
impact of the pandemic.
The Day Centre staff are very dedical8d, and they are assisted by supportive and kind volunteers. It is truly a
team efft)rt, for which the Trusle6s and ussrs ara vèry gratèful. Thè ¢osl of providing paid staff lo carry out
these essential dulios would be considerable. Asong with many other charitable organisalions, we continu8 10
have some difficulty In recrultSng volunltsers.
In addition lo pmviding linancial support lor the Day Centre through the partnarship, Waverf8y Borough
Council has been most generous In providlng and malnlaining the Day Genlre premises.
Flnanclal revlew
The COVID pandemic has had a signlffcanl impact on Iho C6ntre's finances. Many Iradlilonal sources of self-
generated income such as minibus fares, hire of the hall and receipts from hairdressing and chiropody either
disappeared or suffered large reductions. Against this, the change from an in-hoLJse maals sèrvic6 to è
delivered one and the addition ol the CMS meant th81 c8lerlng Incomé Increased over previous years. The net
result was that income from charitable aclivitios was down by only £1,827 on thg previous year and generated
36Vo of the Centra's total annual income.

FARNCOMBE DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
The Charity is supported by Wavarley Borough Council both by direct funding and the provision of promises.
In ac¢ord8n¢e wlth 8 3-year Service Level Agreement ISLAI, direct grant fvnding from the Council was
£54,000, accounting for 34% of the Charity's running costs. The Ttuslees appre¢iale that working together
with Waverley Borough Counoil lft Ihe context ol this SLA enables the Day Centre lo continue lo provide ils
S8rvices lo the lo¢al eommunily for the duration of the agreement. especially in view of Ihtr changes lo the
nature of the service necessilaled by Ihe pandemic.
Th9 Day C9nlrg ￿ntInued to receive grant funding of £12,000 from Waverfey Borough Council. This grant
funding contributes towards the employment care assistants, who normally provide vital support for the
increasing nurnber of Day C&ntr8 users with higher needs. During the pandemic. this work was dlrecled
towards m8lntsinlng the supply of meals to the community.
The Charty benefitted from gonerous grant funding to s(Jpport the running of the Day Centre's minibus servic8
whSch, durlng thè pandemlc. provided the means of delivering meals directly lo users, homes. The amounts
received in the year were £5,625 from the Hénry Smith Charity, and £S,OQCI from Godalming Town Council.
Desplte of all of the abDve. the Charfty would hav8 made a substanllal loss durlng the year were 11 not for
many COVID-relaled grants made by Wavtsrley Borough Council, Godalming Town Council. Community
Foundation for Surr8y, Groundwork ITescol, Scottish & Southern Energy which included 8 £10,000 Ral@s
Rebate from Waverley Borough Council lotalling £31,895.
Expenditure al the Centre WBS £623 higher than the prior financial year. We incurred additional costs in
operating the delivered meal service, higher catering 8xpenses due to highèr voluma of meals served as well
as additional cost of personal protedve equ1pmenl {PPEI and Dn cleaning. This was offset by a reduction in
payroll costs of £19,737 due to the Cenlfe having iwo vacancies al the Centre for a significant part t>f Iha
financial year.
The Charitys financial Becounls for 2020-21 show a surplus of £21,086 for the year.
The Charity normally 8Sms to hold a genèral reserve of b&￿een 6 and 9 months Tunning costs In the beligf
that this level provides a reasonable buffer against the sudden loss of one or moro major sources of income or
failure in fundralsing. As al 31 March 2021 the resgtV0 represent8d 11.5 months running cost. This cushion for
contingencies me8ns that the Charfly can consider some improvements to ils facilities as the country
evontually emerges from the pandemic. In the longer term, the Charlly will need to generate a greater level of
donations or income from ils aclivilies. However, thè need lo ggn8rale income has to be balanced with the
need lo provide servlcgs al an affordable price for users of the Day Centre, many of whown cotne from Iha
poorèst parts of the Waverley Borough. The Charity has set aslde sufflclent funds to meet its conlraclual
obligations of the minibus 18asing agr8emenl. The Trustees have given full consideration lo allernalive
methods of Irangpc>rting Day Centre users both lo the Day Centre and for organised outings and hove
concluded Ihal leasing is the most cost effective option avai1abla to 8nsure th8 Day Centre continues lo
operate effectrvely and Tneel the needs of its Ljsar community, although this will be ¥eviewed again when the
current lease Is due to explre.
Rlsk Man4g•m#ht
The Trustees prepare a formal Budget each year whlch enables them lo identify signlficant factors and risks
that FaTnCOtnb8 Day Centre is Ilkely to face in the coming period. In addition, the Trust885 review reguS8rly
the maln operational risks lo ensure the smooth funclioning of ils activities. The Truslees have idenlified and
reviewed the risks lo wh1ch the Ch8rity is exposed and have appropriate controls in place to provide
reasonable assurance against fraud and error.
During the pandemic, th8 Trustges has put in placè speafic Tisk analysis and additional measures to rninlmis8
the risk from COVIO-19 to the Cenlre's staff. volullleers. and users.

FARNCOMBE DAY CENTRE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
structural governance and managem•nt
As of 1 April 2018 the Charity operatlng and man8glng the Farn¢omb& Day Centre is Farncombe Day Centre
Limited, which is conlro15ed by ils govgrnSng document, Articles of Asso¢ialion of November 2017. Thi5 charity
has taken over from thé previous charity, Age Concern Famcombe with the trusteés havlng set UP 8 new
charitable company, limrted by guaranltse, Farn¢ombe Day Cenlrg Limited (charity 1175294 and company
number 108477481. The ch8nga was forma51y approved by the membershlp of Age Concorn Farncomb8 81 an
Exlratsrdlnary General Meeting on 24 July 2017. The transfer of ass815 and li8bililies Df Age Concem
Farncombe tr) Farncombe Day Centr9 Limitèd was done by Deed ol Declaration on 31 March 2018.
F8rncomb9 Day Cèntre has a Board of Trustees, who are also Directors of the ¢harllable company. Trustees
are appointed by the Board of Trusle8s at their regular meetings. The Trustees undertake the management
function wilh meetings bging held monthly or bi-monthly which are attended by the Manager lo whom day lo
day managtsmenl is delegated within defined terms of reference.
The trustees, who are also the directors for the purpose of company law, and who served during the year and
up lo the dale of signature of the financial stat8m6nts were:
Ms S Ayre (Acting Sgcrètsryl
Ms A Johnson
Ms G Loveluck
Dr E W HSslop {Chair)
Ms S Thompson
MrT M Gammon
Ms LAGroul
Ms A Slorrier (Treasurer)
MrMEDFry
Ms L Philippson
(Resigned 31 Juty 20211
(Resigned 30 September 2021}
(Appointed 5 Augusl 20211
TTuslee applications are invited from Interested parties and references are taken. An applicant is Provided
with an induction pack, including the conslilulion and previous minLJtes of Trustee meetings. To gain an
understanding of the Day Cenlre's activities and operalions, the applicant meets with the Chair and is invited
to visll th& t)ay Centre prlc>r to artendlng Board meetings as an obsetver. If the Trustees and the applicant
mutually agree. the applicant is elected al a subsequent megtsng of th8 Trust68S.
None of the trustees has any beneflclal Interest in the company. All of the Irusle88 8ra members of th8
company and guarantee lo contribute £1 In the event of 8 wSnding up.
Plans for futur•
The TTuslees continue lo work 10 8nsure the Day Cèntre is B valued community asset within the financial
conslrainls undor whl¢h they operate. Thls wlll of necessity involve a continuing review of the sgrvices that
are offered and the charges that are made. together with oonlinuing efforts to expand the number of users of
the Cenlre. In addluon, the Trustees ￿11 ¢ontlnue to seek lo diversify the Charlty's fundlng sources.
Th trustees, report was approved by the Board ofTnJst&es.
DfE"
Trustee
Hlslop {Chairm3n)

FARNCOMBE DAY CENTRE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FARNCOMBE DAY CENTrE UMITED
I r8port to tho trustges on my gxamlnauon of tha flnarthl Statem￿ of Famcombe Day Cantr8 Llmlted lth&
charftyl for the year ended 31 March 2021.
Ro$ponslbllltlo* and bul• of r•port
As lh8 tTUSt88s of the Cha￿ty {and also its director8 for the purposes of 1￿MpanY ￿wI you are rèsrx)nslb
for the preparation of the ￿ancIal statarrthts fft acoydarKo with ￿ requkamonts of thè CompanleB Act
2006 (tha 2006 Act).
Hawng satI￿ad my8811 that the flnand81 statern￿ of the charlty 8Te not requlTed to be audlted under Part
16 of the 2006 Act and are eligible for independent examinatNJn. I report in r&sF*Ct of my examination oftho
charlty'8 flnanclal 8talements carried out uNJer secllon 145 of the Charl¢les ALt 2011 (the 2011 Act). In
carrying out my •xaminalK)n I have fdlowèd am the applKzbl8 Direthons given by tho Charity Commission
under sfrctton 14SlSllbl o1th8 2011 Act
Ind•p•nd•nt •xamln•rfs •tat•m•nt
I have ¢ompbtsd my examlnauon. I conlSrm that no mattgrs havg como to my attenuon In o)nnodon wth
the 8xamlnaUon giviThJ me causa to bal￿ve that In mat•rial rnSF4¢1:
co)unUng r•¢>xd8 wore not kèpt In respect of tho thartty as wulr•l by $•cU(￿ 368 of the 2￿8 Act:
or
the flnandal 8tsteAMnts do not acc(*d V4Ith th089 rac(Yds: (Y
tha flnand81 ststsments do nol compty Ih8 accounts'ng requir8m8nts of s￿￿On 396 01 th• 2006 A¢t
other than any requirement that the accounts a true and falr ￿&W whld) 18 not a matter considered
as port of On Indgp8ndonl examlnatk)n', c*
the flnandal stal8m8nts hovg not be￿ prepared In w)rdance wlth th8 methods and ￿ndpIeS of thg
stat8m8nt ol Recommended Practicè for accounting and rep￿￿Th3 by charStl8s applicablo to charffj
prepadng Ihelr accounts in accordance wlth the Fln8rK401 Standard appkablo In tho UK arvJ
Republlc of Ireland IFRS 102).
I have no o)ncems ar￿ have ￿rne acr03y no other matters In c4Jnnacllon vAth thè oxamlnatlon lo vA)Ich
attènUon 8hould be drawn In thls report In lyder to •nable a proper urKkr8tsndlng of t7nandal 8tatem8nts
to be reached.
Franc98 Wllde FCCA DCIK4
Wamer WIW
Chartered Cerufied Aminl8nts
4 Marlgold Drfve
Blsley
Surrey
GU24 9SF
Dated..

FARNCOMBE DAY CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
Unrestrl¢t•d Rostrlctad
funds
funds
2021
2021
Total unrestr1￿$d Reslrlcted
funds
funds
2020
2020
Toial
2021
2020
Note5
Donatlons and legacles
Charitable act￿ltIeS
Investmonls
70.426
63.853
31
44.520
114.946
63,853
31
75,936
65,68Q
309
42.434
118,370
65.680
309
Total Income
134,310
44,520
178,830
141.925
42,434
184,359
Ex
endltur• on,.
Charitsble 8clivilies
103,902
53,842
157,744
123,389
33,732
157,121
Net incomel(expenditurel
for the yearl
Net movement In lund8
30,408
{9,322)
21,086
18,536
8,702
27,238
Fund balances al 1
April 2020
125,663
22,396
148,059
107,127
13,694
120,821
Fund balances at 31
March 2021
156,071
13,074
169,145
125,663
22,396
148,059
The statement of financial activities indudes all gains and l¢)sses recognised in the year.
All incomg and gxpgndilur& d8r1￿ from wnlinuing activities.
Th8 stslemenl of financial aclivilie8 8180 complies with the rèquirements for an Inwme and &xpèndilure account
under Ihg CompanlesAcl 2006.

FARNCOMBE DAY CENTRE LIMITED
BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Notes
Flxed asset8
Tangible assets
Currènt assgts
Doblors
Cash al bank and In hand
10
19,043
24,567
11
7,456
152.181
5,201
131,256
159,637
136,457
Crgdltors: amounts falllng due withln
one year
12
19,5351
112.965)
Nel curienl assels
150,102
123,492
Total assets lesB curr•nt Ilabllities
169,145
148,059
In¢ome funds
Reslricled funds
Unreslricled funds
14
13,074
156,071
22,396
125.663
169,145
148,059
The company Ss entitled lo the exemption from the audit reqviremenl contalned In section 477 of the Companlas
Act 2006, for the year ended 31 March 2021.
The trustees acknowledge their iesponsibilities for ensuring that the charity keeps accounting records which
comply wlh section 386 of the Act and for preparing financial ststemenls which give a true and fair view of the
slate of affairs of the company as al Ihg end of the financial year and of ils incoming rosour¢$s and application of
resources. includlng ils income and expendllure, for the financial ygar in accordance with the requirements of
sections 394 and 395 8nd which otherwise comply with the requirements of the Cornpanies Act 2006 relating lo
rinancial slalements, so far as applicable to the company.
The members have not ￿qUired the company lo obtain an audil of ils financial slalemenls for the year in
question in accordanco with section 476 01 the Comp8niès Act 2006.
These financial slatgments have been prepared in accord8nce with the provisions applicablg to companies
subject lo the small companies re9img.
finandal latements Were approved by the Tru818ès on .
Dr E W Hislop (Chairl
Trusteè
Ms A Slorrier (Treasurarl
Trustee
Company Rgglstratlon No. 10847748

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng policies
Charlty Inform8tlon
Farncombe Day Centro Limlted Ss a private cornpany Ilmited by guarantee IncoTW)raled In England and
Wales. The registered office Is Farncombe Day Centr8, Sl John's Street, Farn¢ombe, Godalming. Surrey,
GU7 3EJ.
1.1 Accountlng conv8ntlon
The fin8n¢l81 statements have been prepared In accordance wSth the ¢harily's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charilles.. Slalemenl of Recommended Pradlce
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in Ihe UK and Republic ol Ireland {FRS 1021 l&ffg¢tlV8 1 January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The ¢har(ly has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The financial slalemenls ar8 prepar&d in stgrling, which is the functional currency of the charily. Monel8ry
amounts in these finan¢ial statements are rounded lo the nearest £.
The financial slatemènls have been prepared under the historical ¢o¥t conventlon. Th8 principal
accountSng policles adopted are sel out below.
1.2 Golng con¢orn
Al th& timè of approving the financlal stalemenls, tha Iruslees have a reasonable expectation that the
Charity has adequate resourc&s lo ¢onlinu8 In opgrational existence for the foreseeable future. Thus the
trustees continue lo adopt thè going concern basis of accounting in preparing the financial statements.
q.3 Charitable funds
Unrestricted funds are available for use at tho dIS¢￿tIon of the trustees in furtherance of their charitable
objectives.
Rastricted funds are subject lo spe¢lfl¢ Condlllons by donors as lo how they may be used. The purposes
and uses of the reslrlclod funds are sel out In the notes lo the financlal 8talemenls.
Endowment funds are subject lo specrfic condilions by donors that the capital must be maintained by the
tharily.
1A In¢omo
Income Is rewgnised when the charity Is legally enti118d lo118fter any performance condllSons have been
mel. ihe amounts can be Tneasured rellably, and It is probablg that income will be received.
Cash donations are recognised on receipt. Other donations are reeognlsed once Ihe charity has been
notified of the donation, unless perform8n¢e Conditions requir8 deferral of the amount. In¢omo tax
recoverable In relatlon lo donations received under Gift Aid or deeds of covanant Is recognised al the lime
of tho donation.
Legacies are rtrcognlsed on receipt or otherwise if the charfty has been notlfied of an impending
distribullon, the amount is known, and receipt is expected. If th& amount is not known, the legacy is treated
as a conlingenl a55et.

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is 8 18gal or conslructlvè obllgation lo make a paymènt to a Ihlrd
party, It Is probable that settlement will be required and the amount of the obligation can be measured
reliably.
Irracov8rabl8 VAT Is chargèd as a cost against the acliwly for which the expendilure was incurred.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured al cost and subsequ8nlly moasured al cost or valuallon, nel of
depr8¢18tlon and any Smp8lrmènt loss@s.
Dèprèciation is r6cognised so Bs to write off the cost or valuation of assets less their residual values over
their useful Ilves on the following bases..
Flxiures, fittlngs and equipment
20% slraighl line
Th8 galn or Ioss 8ris1ng on the disposal of an asset Is determined as Ihg difference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in nel incomellexpendilurel for the year.
1.7 Impalrment of flxed assets
At each reporting end date. the charity rewews the carrying amounts of ils tangible assets lo determine
whether there Is any indication that Ihoso assets havo suffered an imp8irm&nt loss. If any such Indlcatlon
oxisis, the recgverable amoLJnl of thè assat Ss estlmaled In order lo determine Ihe extent of the impairmgnl
loss lif any).
1.8 Cash and cash 8qulval8nts
C8sh and cash equivalen￿ indude cash in hand. deposits held al call with banks. other short-tem) liquid
Investments with original maturities of three months or less, and bank oveidrafts. Bank overdrafts are
shown withSn borrowSngs In current liabililies.
1.9 Flnanclal Instrumonts
The charity has elected lo apply the provisions of Section 11 'B8sic Financial Inslrumenl$' and Section 12
'Olher Financial Instruments Issues, of FRS 102 lo all of ils financial inslrumenls.
Financial inslrurnenls are rocognlsod In the charSVs balance sheet when the charlly becomes paty to the
contractual provisions of the inslrumenl.
Financial assets Ilabilltlès are offset, wth th& nèl amounts presanled in the financial statements, when
there Is a legally enforceable right lo set off the recognised amounts and there Is an intention to settle on a
net basis or lo realise the asset and settle the liability slmultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash Bnd bank balances, are initially measured al
IrBnsaollon price including transaction costs and ar8 subsequently carried at amortlsed cost using the
effective interest Fllelhod unless Ihfy arrangemonl conslllules a flnan¢Sng transactlon, where the Iransactlon
is measured at the present value of the future receipts discounted al a marf(el rale ol interest. Financial
assets classified as receivable wilhiri one year are not amortised.

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng poll¢i•s
(Continued)
Basic finènclal liabllitigs
Basic financial liabilities. includlng ci8dltors and bank Ic*ans are initially recognised at transaction price
unless the arrangemènt constilutes a financing transacllon, wh&rg the debt inslrumenl is measured al the
presont value of the future payments discounl8d al a market rate of interest. Financial liabilities classlfigd
as payable within one year aro not 8mortised.
Dèbt instruments are subsequently carried at amortised cost. using th8 effecuve Interest rate method.
Trade credllors are obligations lo pay for goods or s8rvic8s that havo been acquired in the ordinary cours8
of operations from suppliers. Amounts payablè are classified as current liabilitles if paymtsnl Is due withln
one year or18ss. If not, they are presented as non-currenl liabilities. Trad8 or8ditors are ￿CognIsed initially
at transaction price and subsequently measured al amorlised cost using the effective in18resl method.
Derecognition of flnanclal liabilities
Finanelal liabilllies are derecognised whèn thè charity's contractual obligations expire or are dlscharged or
cancelled.
1.10 Employ8• banoflts
The cost of any unused holiday entillemenl is recognised in the period in which the employee's seNices
are received.
Termlnallon benefits are recognlsed immedlately as an expense whgn the Charfty Is damonstrably
committed lo lerfflinatg th8 amploymenl ol an employee or lo provide termination benefits.
1.11 Retlrement benefits
Payments lo defintrd contribution retirement benefit schemes are charged as an expense BS they fall due.
1.12 Leases
Rentals payable under operating leases, including any lease incentives re¢91vèd, are charged as an
expense on a slraight lina basis over the term of the relevant lease.
Crltlcal accountlng 08tlmatss and judgements
In Ihg application of the charitys a¢¢ountlng policies, the trustees are required lo make Judgements,
eslimales and assumptions about Ihe carrying amount of assets and Siabililies that are not readily apparent
from other sour¢es. The eslimales and associated assumptions are based on historical experience and
other factors that are considered lo be relgvant. A¢tual rosults may differ from thes8 esllmalgs.
Th& estlmales and underlying assumptions are reviewed on 8n ongoing basis. Revisions lo accounllng
eslimates are recognised in tho pgriod in which the eslimale is revised where the révision affaets Dnly Ihat
period, or in the p8riod of the revision and future periods where thè revision affects both current and future
peTlod$.

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Donatlons and legacles
Unrestricted Re5tri¢ted
funds
fund5
Total Unrestricted Restricted
funds
funds
Total
2021
2021
2021
2020
2020
2020
Donations and gifts
Grants receivable
Donated goods and
services
3,935
65,491
3,935
11 D,011
13,488
62.448
13,488
104,882
44,520
42,434
1,000
1,000
70,426
44.520
114,946
75,936
42,434
118.370
Grants recelvable for
core actlvltles
Waverfey Borough
Council
Communlty Foundallon
Surroy
Godalmlng Town Councll
Henry Smith Foundation
Co-operative
Cala Home5
Groundwork UK
Waitrosts
Surrey County Coundl
Scottish & Southern
Other
64.000
21.000
85,000
55,000
19,050
74.050
6,390
7,500
5.625
6,390
7,500
5,625
7.448
3,375
5.000
9,375
3,384
1,250
1,000
10,823
5,000
9.375
3.384
1,250
1,000
500
2.000
1.000
505
500
2,000
1,000
505
1.491
1,491
65,491
44,520
110,011
62,448
42.434
104.882
10

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
Charitablè
activltl•s
Day C8ntre nay Corstr8
G*n6ral
Catsrlnu
2021
2021
Total
2021
Day centre
General
2020
Dpy ¢entre
atorSnp
2020
Mlnlbus
Transport
Total
202
2020
Sales within
Charitable
aclivities
Charitable
rental
income
Other income
3.444
59,909
63,353
20,875
31,450
9,932
62,257
500
500
2,688
735
2.688
735
3,944
59.909
63.853
24.298
31,450
9,932
65,680
Investments
Unrestricted Unrestricted
funds
funds
2021
2020
Interest receivable
31
309
11

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FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Support costs
Support Governance
costs
cost$
2021
Support Governance
0818
2020
Staff costs
Insurance
Llcèn¢es and pemiSts
IT costs
Tralning
Advertising
8.228
8.228
1,621
994
613
414
210
7.343
7.343
1.591
989
435
337
145
1,621
994
613
414
210
1.591
989
435
337
145
Indgpendenl Examlners
lee
8ank chargos
Payroll costs
otheT governance costs
1,165
439
539
186
1,165
439
539
1,296
323
957
1.296
323
957
3,852
10.557
14,409
3,497
9.919
13,418
Analysed betwean
Charitable activities
3.852
10,557
14.409
3,497
9,919
13,416
Governance costs include Independgnl Examination fees of £1.14012020: £1,115)
Trust8•S
None of the trustees {or 8ny persons connected wllh them) recelv¢d any romunerallon or b&nefils from the
charity during the year.
13-

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Employ•¢$
Number ofemployees
The average monthly number of employees during the year was..
2021
Number
2020
Numbar
Employment costs
2021
2020
Wages and salaries
SDcial security costs
other pension cos(s
82,478
277
1.046
100,351
1,477
1,710
83,801
103,538
The eight staff are comprised of one full lime and seven part time posts.
10 Tangible fixed assets
Flxtur88, flttlngs and aqulpmont
Cost
At 1 April 2020
Additions
40.286
4,045
At 31 March 2021
44,331
D•pr•clatlon and Impalmi8nt
Al 1 April 2020
Depreclallon charged in th8 year
15.719
9,569
At 31 March 2021
25,288
Carrylng amount
At 31 Mar¢h 2021
19,043
Al 31 March 2020
24,567
14

FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
11 D•btor5
2021
2020
Amounts falllng dyè wlthln one yaar.
Other debtors
Prepayments
3,264
4,192
1,136
4,065
7,456
5,201
12 Cr•dltors: amounts falllng duo wlthln one year
2021
2020
Note5
Olher taxatlon and social security
Daforred Income
Accrua15
810
666
5.625
6,674
13
8,725
9,535
12,965
13 Deferred incomo
2021
2020
Other deferrgd Incom8
5.625
The minibus grant is deferred lo tho extent that it contributes lo funding costs incurred In a future pedod.
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FARNCOMBE DAY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
15 Analysis of n&t ass&ts b•tw6on funds
Unrestricted Restricted
funds
funds
2021
2021
Total Unreslricled Reslrf¢tgd
funds
funds
2020
2020
Total
2021
2020
Fund balances al 31
March 2021 are
represented by..
Tangib16 assets
Current assetsl
8,476
10,567
19.043
11.428
13,139
24.567
147,595
2,507
150.102
114.235
9,257
123,492
156,071
13,074
169,145
125,663
22.396
148,059
16 Rèlat8d party transactlons
There were no dlsck>sable related paty transBCtions during the year {2020- none)-
17