Charlty r8glstratlon number 117S284 Company r8glstratlon numbor 10847748 (England and Wa1•81 FARNCOMBE DAY CENTRE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
FARNCOMBE DAY CENTRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms G Loveluck Dr E W Hislop Ichairl Ms S Thompson Mr T M Gammon Ms LA Grout Ms A Storrier ITreasurer} MrMEDFry Charfty number 1175294 Company number 10847748 Reglstered offico and Princlpal addross Famcombe Day Centre Sl John's Street Farncombe Godalming Surrey GU7 3EJ Indtspgndont èxamlner France8 Wilde FCCA DChA Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Bonkers Co-operatNe Bank PLC - Manchester 18alloon Street Manchester M60 4EP Lloyds Bank PLC - Godalmin9 49 Hi9h Street Godalming Surrey GU7 1AT
FARNCOMBE DAY CENTRE LIMITED CONTENTS Page Trustees, report Independent examiner's report Slalement of financial activities Balance sheet Notes lo the financfjal stslements 7-18
FARNCOMBE DAY CENTRE LIMITED TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The tILtstees present their annual ieport and financial slalements for the year ended 31 hrtarch 2022. The financl81 ststements have been prepared in accordance wlh the accounting poli¢ies set out in note f to the financial slalemenls and ¢ompEy with the charity's governing document, the Companies Act 2006 and "Aceounb'ng and Reportlng by Charllies.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffecllve 1 January 20191" Oblectlves and activitiès The Trustees operate a day and social centre for those living in the Farncombe and Godalming area. The Centre is open every weekday throughout the year. The servS¢e provided 18 used primarlly by those over the age of 50 but is encouraging more attendance by younger users. Its main objective of providing 8 nutritious mid-day meal al a reasonable price, 8djusted annually in line with inflation, offering social activities and enlertainmenl. and providing additional services. $u¢h as assisted bathin9, chiropody, hairdressing elc. Many users would be unable to attend the Centre vAlhoul transport, so the Charity operates a mlnibus. which, for a Subsidised price, provides individual door lo door transport. The minibus is equipped wlh a tail lift lo accommtsdale wheelchairs and those who ¢annol use stairs. The Centre also provides 8 Community Meals Service ICMSI, which delivery meals within the area of Godalming, Farncombe and Milford. The Trustees have Complied with their duly to have due regard lo the guidance on public benefit published by the Charity Commission in oxercising their powers or dulles. The trustees have paid due regard lo guldance issued by the Charity Commission in d¥¢lding what actlvilies the Charity should undertake. Achl¢vements and porforniancg DurSng 2021-22 the Centre was foeussed on the transition back lo nomial services following the Covid lockdown. The Centre re-opened for in-house meals on 17th May 2021. Those users previously receiving delivered meals who wshed lo continue to do so were transferred lo the Community Meals Service. At the Same time, our minibus returned to ils normal usag6 taking users to and from the Centre on a daily b8S1S. AS well as the grants covered in the following section, the Centre continued lo receive support from local businesses and the ndr community, all of which were extremely helpful in allowing the Centre to continue lo operate. The Day Centre staff arè very dedicated, and they are assisted by supportive and kind volunteers. It Is truly a team effort, for which the Trustees and users are very grateful. The cost of providlng paid staff lo cary out these essenllal duties would be considerable. Along wlh many other charitable organisalions, we continue lo have some difficulty in recruth'ng volunteers. In addition lo provlding financial SUPPDrt for the Day Ceritre through the partnership. Waverley Borough Council has been most generous in providing and mainlainlng the Day Centre premises. Flnan¢lal revi8W Wlh the gr8dual return lo our normal operalbng model. plus the new source of revenue from the Community Meals Service that started during the pandemic. income Increased by £YO,147, despite the removal of special Covid related grants and donations. This increase came from an increase of £37,124 in receipts from charflable activities offset by a reduction Csf £26,972 in donations. The Ch8rity is supported by Waverley Borough Council both by direct funding and the provision of premises. The 3-year Servlce Level Agreement ISLAI direct grant fttnding from the Council was eKtended by a year followng the pandemlc, providing £54,000, accounting for 30QA of the Charity's runnlng costs. The Truglees appreciate that working together wlh Waverley Borough Council in the context of this SLA enables the Day Centre lo continue lo provide its seNices lo the ID¢al community for the duration of the agreement.
FARNCOMBE DAY CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 The Day Centre ¢ontlnue(J lo receive grant funding of £12.000 from Waverfey Borough Council. This grant fundirsg contributes towards Ihts employment care assistants, who nom)8lly provide vital support for the increasing number of Day Centre users with higher need8. The Charily benefitted from generous grant funding lo support the running of the Day Cenlre's minibus seNices. The amounts received in the year were £7,500 Irom the Henry Smith Charity (through the Community Fund for Surrey) and £5,000 from Godalming Town Council. Further grants and donations lolalling £8,448 were received from 8 number of $our¢es, including the Community Foundati¢)n for Surrey. Expenditure al the Centre was £21,611 hi9her than the prior financial year. This was driven mainly by increased Catering costs due lo the increase in such 8Ctivities and increased payroll costs resulting from a return lo full staffing levels following the pandemic. The Charity's financial accounts for 2021-22 show a surplus of £9,622 for the year. The Charity normally aims lo hold a general reserve of betreen 6 and 9 months runnlng costs in the belief that this level provides a reasonable buffer against the sudden loss of one or more major sources of income or failure in fundraising. As at 31 March 2022 the reserve represented 11.4 months running cost. This cushion for conlingenci8s méans that the Charity is pro¢eeding wlh some improvements to ils facilities as the country eventually emerges from the pandemic. In the longer term, the Charity will need lo generate a greater level of donations or income from its actfvities. However, the need to general& income h89 lo be balgnced wlh the need to provide seNicey al an affordable price for users of the Day Centre. many of whom come from the poorest parts of the Wavedey Borough. The Charity has sel aside sufficient funds to meet its conlraclual oblwJalions of the minibu$ leasing agreem&nt. The Trustees have given full consider81ion to alternativ@ mÈthods of transporting Day Centre users both to the Day Centre and for organised outings and have concluded that lea8lng is the most cost effective option available to ensure the Day Centre continues to operate effectively and meet the needs of Its user community. although this wll be reviewed agaln when the current lease is due lo expiTe. Rlsk Managèmant The Trustee5 prepare a formal Budget each year which enables them to identify $ignifi¢anl factors and risks that Famcombe Day Centre is likely lo face in the coming period. In addllion, the Trustees review regularly the main opeTational risks to ensure the smooth functioning of its activities. The Trustees have identified and reviewed the risks lo which the Charity is exposed and have appropriate controls In place lo provlde reasonable assurance against fraud and error. During the pandemic, the Tru81ees has Put In place specific r18k analy818 and additional measures to minimise thé risk from COVID-19 to the Cenlre's staff, volunteers, and users. StructUT8p gov8manc8 and management As of 1 April 2018 the Charity operating and managing the Farncombe Day Centre is F8rncombe Day Centre Limited, whlch is controlled by ils goveming document, Articles of Associallon of November 2017. This charity has taken over from the previous charity, Age Concem Farncombe wlh the trustees having set up a new charitable company, limited by guarantee. Farncombe Day Cenlre Limited (charity 1175294 and company number 10847748). The change was formally approved by the membershlp of Age Concern Famcombe 81 an Extraordinary General Meeting on 24 July 2017. The transfer of asselg 8nd Ilabllllies of Age Concern Famcombe lo Farncornbe Day Centre Limited was done by Deed tsf Declaration on 31 March 2018. Famcombe Day Centre h8$ a Board of Trustees, who are also Directors of the charitable company. Twslees are appointed by the Board of Trustees al their regular meetings. The Trustees undertake the management nctlon with meetings being held monthly or bl-monlhly which ats attended by the Manager to whom day lo day management is delegated wilhin defined terms of reference.
FARNCOMBE DAY CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 The INslees, who are also the directors for the purp08e of company law, and who seNed durlng the year and up lo the dale of signature of the flnancial ststements were.. Ms S Ayre (Acllng Secretary) MsAJohngon Ms G Loveluck Dr E W Hi$lop {Chairl Ms S Thompson hlrT M Gammon Ms LAGroul Ms A Storrier ITrea$urerl MrMEDFry M$ L Philippson (Resigned 31 July 2021) (Resigned 30 September 20211 (Appointed 5 August 2021 and reslgned 25 July 20221 Trustee applications are invited from interested parties and references are taken. An appli¢ant Is provided with an induction pack. including the conslilutson and previous minutes of Trustee meetings. To gain an understanding of the Day Centre's activities and operations. the applicant meets wlh the Chair and is invited to Vl811 the Day Centre prlor lo attending Board meetings as an observer. If the Trusteès and the applicant mutually agree, the appIant is elected at a subsequent maeling of the Trustees. None of the trustees has any beneficial inlère31 in the company. All of the Iruslees are members of the company and guarantee to contribute £1 in the event of a wnding up. Plans for future The Trustees conllnue to work to ensure the Day Centre is a valued community asset within the financial constralnts under which they operate. This will of necessity involve a CDntinuing revlew of the seNices that are offered and the charges that are made, together with continuing efforts lo expand the number of users of the Cenlre. In addition, the Trustees will continue to seek to diversify the Charity's funding 8ouices. Tho trLtslee3' report was approved by the Board of Twslee¥. Dr E W Hlslop (Chaimian) Trustee Dated. ..-*.1..1.12£
FARNCOMBE DAY CENTRE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FARNCOMBE DAYCENTRE UMITED I report to the Iruslee$ on my examination of the financlal statewts of FaftKcth Day Centre Llmlted (the ¢hanty) forthe year ended 31 March 2021 Re8ponslbllltl85 and ba81$ of rèport As the Iruslees of the tharity (and also ils directo for the pur[e# of coryony you are responslble for the preparauon ol the financlal slalements In accordance WTlh the requireffnl$ of the Companies Act 2006 (the 2006 Act). Having s8118lled myseW that the f4nandal statements of the charity ar• not required to be audlled der Part 16 of th& 2006 Act and are ellglble for Independerrt 8xannallon, I report kn re8ped of my examlnallon of tho charlty's flnancAal statements carried out under sactlon 145 of the chare8 Act 2011 (the 2011 Act)- In Carrying out my examinatlon I have follotrt al the applicab Dkectkns glven by the Chwlty Ccrfnmb88kJn under sèctlon 140{5) Ib) of the 2011 Act. Indp?ndent •xamlnorfs statsm•nt I have completed my tsxamlnalion. I confmi that no matter8 h8¥e come to my •ttènlh)n In tx>nno¢tion th th examlnatlon giving me c8u8• to believe that in 4ny materlal resp•ct: accounllng records wam not kept Irs respect ollhè charity as requlred by 8ectknn 388 of tha 2006 Act,. or the flnanclal stalem•nl8 do not accord wlh those records,. or the flnancl#l 8ts18ments do not compty wlth the accounting requirements c)f Secllon 396 of th8 2006 Act other than any requlremenl that the accounts glve a true and fair wew thl¢h not a matter consldored as part of an Independent examlnat6on: or thè financlal Slalements have not been prepared in ac¢ordan¢e with th• method8 and prinaples of the ststement of Re¢ommended Practth for accounllng and rewbng by tharilies applicable to ¢hari1108 preparfng Ihelr accounts in ac¢ord8rKe with the Flnandal R8portlTra Standard applICab In the UK and Republic of Ireland IFRS 102). I have no ¢oncems and have ¢ome a¢r088 no other matters In conn8ctlon wth the •xamlnallon to whlth attenllon Should be dralvn In th1$ rfjport In order lo fjnable 8 proper under8tondlng of the financlal gtslements lo be rea¢had. Fran¢•s Wlldg FCCA DChA W8merWlde Ch8rt•red Certffied k¢ountant8 4 Marigold Diive. Bisley Surrey GU24 9SF Dalad.. LOL3
FARNCOMBE DAY CENTRE LIMITED STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unrestrl¢tsd Règtrlcted funds funds 2022 2022 Totsl Unrestrlcted R¥8trlcted funds funds 2021 Total 2022 2021 Notes Oonalions and legacies Chariiable acllvities Inve8tmenls 59,974 100,977 28 28,000 87,974 100,977 26 70,426 63,853 31 44,520 114,946 63,853 31 Total In¢ome 160,977 28,000 188,977 134,310 44.520 178,830 Chartlable adlvilies 151,841 27,714 179,355 103,902 53.842 157,744 Nèt Income for tho yoarl Not movèmgnt in funds 9,336 286 9.822 30,408 {9,3221 21,086 Fund balances al 1 April 2021 156.071 13,074 189,145 125,663 22,396 148,059 Fund balancas at 31 March 2022 165,407 13,360 178.767 156,071 13,074 169,145 The statement of finandal acllvilles Includes all gaing and10s8e8 recognised In the year. All income and expenditure derive from continuing aclivllies. The stalemant of financSal actlvilies also complia$ wlh the requlrements for an income and expenditure account under the Companies Act 2006.
FARNCOMBE DAY CENTRE LIMITED BALANCE SHEET AS AT31 MARCH 2022 2022 2021 Notes Fixed assets Tanglble assets 10 12,510 19,043 Current assets Debtors Cash at bank and In hand 11 7,622 169,732 7,456 152,181 177,354 159.637 Crnditors: amounts falling duo rythIn one year 12 (11.097} 19,5351 Nel current assets 166,257 150,102 Total assets less curmnt Ilabllltles 178,767 169,145 Income funds Reslricled funds Unrestrfded funds 14 13,360 165.407 13,074 156,071 178,767 169.14S The company is enlilled lo Ihe exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 MaT¢h 2022. The directors 8cknovledge their responsibilities for complying wilh the requirements of the Companies Ad 2006 with respect lo accounting recordy and the preparation of finanual statements. Th8 mtsmbers have not required the company to obtain an audit of Ils financial statements for the year In question in accordance with section 476 of the Companies Act 2006. These financial statements have been prepared in accordance wlh the provisions appllcable to companies subject lo the small companies regime. The financial statements were approved by the Trustees on ........ ..... . ........ Dr. Trustee airl A Storrier (Treasurer) Trustèè Company r8gl$tration number 10847748
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting pollcies Charlty Infomiatlon Famcombe Day Centre Limited is a private wmpany limited by guarantee incorporated in England and Wales. The registered office is Farncombe Day Centr&, Sl John's Street, Famcombe, Godalming, Surrey, GU7 3EJ. 1.1 Accountlng convention The financial statement$ have been prèpared in accordance wlh the charity's gc>verning document. Ihe Companies Act 2006 and Accounllng and Reporting by Charities.. Sialemenl of Recommended Practice applicablè lo charities preparing their 3ecoun18 In accordance with the Financial Reporting Standard applicable in the UK and Republic (>1 Ireland IFRS 1021 leffective 1 January 20191" The charity is a Public Benofit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for chaTlties applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, whl¢h 18 the nCtiOnal currency of the charity. Monetary amounts in these financial slalements are rounded lo the nearesl £. The financial statements have been prepared under the historical cost convention. The prine4pal accounting policies adopted are sel out below. 1.2 Golng ¢t)ncom Al the time of approving the fin8ncial 8tstement8, the tru$lees have a reasonable ¢xpeclalion that the charity ha3 adequate resources lo continue in operallonal existence for the foreseeable future. Thu8 the trustees continue lo adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charltsble funds Unrestricted funds are avallable for use al the discretion of the Iruslees in further8n¢e of their charitable objectives. Reslricled funds are Subject lo specthc Condillons by donors as lo how they may be used. The purposes and uses of the restrictad fvnds are sel out in the notes to the flnancial statement8. Endowment funds are subject lo $pecific conditions by donor$ that the capital must be maintalned by the charity. 1.4 Income Income is rec¢gnlsed when the charity is legally enlilled lo il after any performance condiilons have been met. the amounts can be measured reliably, and it is probable that income will ba received. Cash donations are recognised on receipt. Other donations are recognised once the ¢harlly has been notified of the donation. unless performance ¢ondilion5 require deferral of the amount. Income tax recoverable in 18110 lo donations received under Gift Ald or deeds of covenant is recognised at the time of the donallon. Legacles are recognised on receipt or olherwse if the charlty has been notified of an impending distribution, the amount is known, and feceipl is expected. If the amount is not known, the legacy Is Irealed as a contingent as8&t.
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pollcles Icontlnuedl 1.5 Expendltur& Expenditure is recognised once there is a legal or constructive obligalion to make a payment to a third paty. il is probable that settlement wll be required and the amount of the obligadon can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 1.6 Tanglble flxod assets Tangible fixed assets are inibally measur8d at Cost and subsequenlty rneasured al cost or valuation, nel of depreGialion and any impairment losses. Depre¢lalion is recognlsed $0 as to write off the cost or valuation of a$sels less thelr residual values over their useful lives on the following bases.. Fixtures, ffttings and equipment 200A straight line The gain or loss arising on the disposal of an asset is determined as th8 differonce betAveen the sale proceeds and the carying value of the asset, and is recognised in the statement of financial aclivilies. 1.7 Impalmignt of fixed a888ts At each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo delemine whether there is any indication that those 888els have suffered an impairment loss. If any such indication exists, the recoverable amount of the a$$el is e$limated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and cash equivalants C8$h and cash equivalents include cash In hand, deposlts held al call with banks, other short-lerm Ilquld investments with original malurilies of three months or less, and bank overdrafts. Bank overdfaft$ are shown wlhbn boTrowin9s in current liabilities. 1.9 Financlal In$truments The charity has elected lo apply the provisions of Section 11 'Baslc Financial Instruments, and Secllon 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial instrum4nls. Financial instrument8 are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the in51rumenl. Financi81 assets and liabilities are offset, wlth the nel an)tsunlg presented in the financial slatemenls, when there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a nel basis or to realise the asset and settle the liability simultaneously. Baslc flnancl8las$ets Basic financial assets, lch include debtors and cash and bank balances, are inillalty measured al transaction price including transaction costs and are subsequently carrled al amortised cost using the effective interest method unless the arrangement conslilules a ffinancing IransaclSon. where the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financial 3$$8ls classified as feceivable wlthin one year are not amortised.
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accountln9 policlas (Continuodl Bas1¢ flnancial liabllltffes Basic finan¢ial liabilities, including creditors and bank loans are Initially re¢ognlged at transaction price unless the arrangement constitutes 3 financing transaction, where the debt instrument is weasured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable ¥Mlhin one year are not amortised. Debt instruments are subsequently carried al amortlsed cost, using the effective Inte¥1 rate method. Trade creditors are obligations to pay for goods or services that have been acqulred in the ordinary course of operations from suppliers. Amounts payable are classified as Current liabilities if payment is due wlhin one year or less. If not, they are presented as non-eurrenl Ilabilities. Trade ¢redilors are recognised initially al transaction price and subsequently measured al amortised cost Using the effective interest method. Dere¢ognillon of flnanclal Ilabllltlos Financial liabilllle8 are dere¢ognlsed when the ch8rily's conlraclual obligations expire or arè discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entillemenl is recognised in the period in which the employee's senri¢&s are ceIved. Termination benefits are recognised immediately 45 an expense when the charity is demon8lrably committed lo lemilnale the employment of an employee or to provide teminalion benefit$. 1.11 Retlrement banèflts Payments to defined conlribuliorb retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng aSrnas and judgèments In the application of the charity's accounting policies, the Iruslees are r&quired lo make ludgements, eslimales and assumptions abtsul the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on hi81É)rical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are revlewed on an ongoing ba$ig. Revislons to accounting eslimale5 are recognised in the period in which the estimate is revised where the rewsion affects only that period, or in the period of the revision and future periods where the revision affe¢15 both current and future period¥.
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Donatlons and18gacles Unrestrictèd R¥$tri¢ted lund$ funds Total Unrestrfcled Re81ricted lunds funds Totsl 2022 2022 2022 2021 2021 2021 Donation5 and gifts Giants receivable Donated goods and services 4.948 55.026 3,935 65,491 3.935 110.011 28,000 83,026 44,520 1,000 1,000 59,974 28,000 87,974 70,426 44,520 114,946 Grants recelvabb for corg actiyltlos Wavedey Borough Council Community Foundation Surrey Godalming Town Council Henry SmSlh Foundation Groundwork UK Waitrose Surrey County Council Scollish & Southern Other 54,000 12.000 66,000 84,000 21,000 85,000 3.500 5,000 7,500 3,500 5.000 7.500 6,390 7,500 5,625 500 2,000 1,000 505 6,390 7,500 5.625 500 2,000 1,000 505 1,491 1,026 1,026 1,491 55.026 28,000 83,026 65,491 44,520 110,011 10-
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charltable 8¢tivities Day C8ntr& Day Centre Communlty Gort¢rhl Caterlng Mealts SèNIcÈ 2022 2022 2022 Total Day C6111 2022 Gèmèral 2021 Day CentrA C4torlng 2021 Total 2021 Sales wilhin charitable activities Minibus Charitable rental income 9,986 13,022 29,957 46,440 86.383 13,022 3,444 59.909 63,353 1,572 1.572 500 500 24,580 29,957 46,440 100.977 3,944 59,909 63,853 The Community Meals Service delivers meals lo residents in the Farncombe, Mllford and Godalmin9 areas. This is a separate seNce lo Ihe drop-in catering provlded al the Day Cenlre. Investmènts Unrostri¢tgd Unre81ricted funds funds 2022 2021 Inl¢re81 receivable 26 31
)- ¢D r QJ CO ITr ¢ry In In o r w) to uTW Lrj o r ir) ¢J> J tt) Ln ¢5) o Lr) 10 ¢Xs ) ¢n (fj GJ ts) ¢J) ro o v> p I LT) 0) Ir) (7> P) C É Li n uJ(n U)Q(JiILU(OCCtL%Suus c w
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support Govemanc8 costs costs 2022 Support Governan costs costs 2021 Staff ¢08ts Insurance Lieences and permits IT costs Training Advertising 8,228 8,228 1,621 994 613 414 210 1,672 285 642 1,088 110 1.872 285 642 1,068 110 1.621 994 613 414 210 Indepen¢Jenl Examlnefs fee Bank charges Payroll costs Other govemance eosls 1,296 847 682 1,296 847 682 -1,814 1.165 439 539 1,165 439 539 186 3,777 4,639 8,416 3,852 10.557 14,409 Analysed beiween Charitable a¢livitSes 3,777 4,639 8,416 3,852 10,557 14.409 Governance costs include Independent Examlnolion fees of £1,26612021.. £1,170) Trustses None of the Iruslees (or any persons connected with them) received any remunerafjon or benefits from the charity during the year. Employ•68 The 8verage monlhty number of employees during the year was.. 2022 Number 2021 Numbèr Employmont costs 2022 2021 Wages and salaries Social security costs Other penslon c0518 104,575 1.011 1.289 82,478 277 1,046 106,875 83,801 There were no employees whose annual remuneTatson was more than £60.000. 14-
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Tanglblo Ilxtd assets Flxtumts. Ilttlng8 and 8qulpmènt Cost Al 1 April 2021 Additions 60,071 3,138 Al 31 March 2022 63,209 Dapreciation and Impalrniont Al 1 April 2021 Depreciation charged in the year 41,028 9,671 At 31 March 2022 50.699 Carylng amount At 31 March 2022 12,510 Al 31 March 2021 19,043 11 D&btorg 2022 2021 Amounts falllng duo Withln one year: Other debtors Prepayments 3,189 4,433 3,264 4,192 7,622 7.456 12 Creditors: amounts falling du• wlthln ong yoar 2022 2021 Notes Other laxatlon and socbal securty Deferred income Accruals 1,060 2,500 7.537 810 13 8,725 11,097 9.535 13 Defeired incoma 2022 2021 Other dtsferred incomè 2.500 15.
FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 13 Doforrèd income (Contlnuedl Deferred income is included In the financial statements as follows.. 2022 2021 Deferred income is included wilhin.. Current liabilities 2,500 Movements in the year.. Deferred incL)me al 1 April 2021 Released from previous periods Resources defeed in the year 5.625 15,8251 2,500 Deferred income al 31 March 2022 2.500 The minibus grant is deferred to the extent that it conlribules to funding costs inCued in a future pèrlod. 16-
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FARNCOMBE DAY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 15 Analysls of not ass9ts bètween funds Unrgstrlcted R8strleted funds funds 2022 2022 Total Unrestricted Restricted funds funds 2021 2021 Total 2022 2021 Fund balance8 al 31 March 2022 ar$ represented by.. Tangible assets Current assetsl 1,657 10.853 12,510 8,476 10.567 19.043 183,750 2.507 166,257 147,595 2,507 150.102 165,407 t3.360 178,787 156,071 13,074 169.145 16 Events aftor the reportlng date In November 2022, the charity signed a 5-year lease for 8 minibus al a c05t of £947.13 + VAT per month with expected delivery In February 2023. 17 Related party transaction$ There were no disclosable related paty Iran8action$ during the year (2021- none). 18