Bluebe
Day Centre
BLUEBELLS DAY CEKfRE
REGISTERED CHARITY NO. 1181582
TRUSTEES ANNUAL REPORTand FINANCIAL STATEMENTS
FOR ThE PERIOD ENDED31JANUARY2023
## **BLUEBELLS DAY CENTRE**
## **TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023**
## **INDEX**
||Page||
|---|---|---|
|Administrative Information||1|
|Trustees Annual Report||2|
|Independent Examiners Report||4|
|**Financial Statements**|||
|Statement of Financial Activities||5|
|Balance Sheet||6|
|Notes to the Financial Statements||7|
## **BLUEBELLS DAY CENTRE**
**TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023**
## **ADMINISTRATIVE INFORMATION**
**CHARITY REGISTERED NUMBER:** 1181582 **PRINCIPAL OFFICE:** Christ Church Centre 46 Reading Road Henley-on-Thames Oxon RG9 1AG **BANKERS:** CAF Bank **WEBSITE:** www.BluebellsDayCentre.org.uk
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## **BLUEBELLS DAY CENTRE**
## **TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023**
## **TRUSTEES REPORT**
The Trustees present their report together with the Financial Statements of the Charity for the period ended 31 January 2023. The Trustees' report and financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust deed, the Charities Act 2011 and Statement of Recommended Practice, "Charities SORP (FRS 102) Accounting and Reporting by Charities preparing their accounts in accordance with FRS 102" effective 1 January 2019.
## **Structure, Governance and Management**
Bluebells Day Centre is Charitable Incorporated Organisation and was registered on 15 January 2019.
The Charity Trustees during the year were:
Glen Lambert (chair) Hannah Leamy FCCA (treasurer) Rob Lazzaro (Resigned May 2022) Rev. Glyn Millington David Skinner Kim Wedderburn LLB Hons.
Rob Lazzaro resigned as a trustee following his move to the USA.
Decisions are taken by the Trustees at formal meetings and in consultation with each other on an informal basis. The reference and administrative information is given on page 1.
## **Objectives and Activities**
The objects of the charity is to provide social engagement, activities, games and outings for dementia sufferers and respite for their carers.
## **Public Benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting the activities and policies for the year.
## **Achievement and Performance**
Bluebells continues to run twice weekly sessions from 10.00 to 3.30 offering mental stimulation, physical activity and social interaction to those with dementia and related disabilities.
No difficulties have been encountered in the organisation and administration of the Charity.
## **Financial Review**
The charity received £14,651 in donations in the year including £8,640 from Henley Town Council towards the rent of the room. Fees from guests amounted to £28,181. During the year this was increased from £30 to £35 per session, which includes £8 for the cost of a hot two course lunch which is paid on to the Christchurch Centre. Our largest cost is staff wages of £28,552. Our other costs are detailed in the notes to the accounts. Administration costs remain minimal as admin work is carried out by the trustees. Our costs are also less than they otherwise would be due to our volunteers who help at Bluebells' sessions on a voluntary basis and also to our and our Independent Examiner who reviews the financial statements on a voluntary basis.
We commenced the year with funds of £13,490, and at the year end they had reduced to £12,107. We aim to hold reserves of £14,500, see below, and hope to increase funds to this level during the 2023-24 year through additional donations and fundraising.
## **Reserves**
The aim is for sufficient reserves are held to ensure the payment of staff for six months. For 2022-23 this is calculated to be £14,500 (2021-22: £12,000).
## **Risk Assessment**
The Trustees have reviewed the risks faced by the charity and have implemented systems to mitigate these risks. In particular, the
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## **BLUEBELLS DAY CENTRE**
## **TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023**
Trustees consider the major risk to the charity is the safety and wellbeing of its guests. To mitigate this risk the Trustees have employed staff trained and experienced in assisting those with dementia and mobility problems. Staff attended a course on safe handling and mobility. The Trustees also receive a weekly report on the sessions from the co-ordinator.
## **Statement of Trustees Responsibilities**
Charity Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and its incoming resources and application of resources for the year then ended. In preparing those financial statements, the Trustees are required to:-
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles in the Charities SORP (FRS 102);
- Make judgements and estimates that are reasonable and prudent;
- Value assets and liabilities in accordance with the Statement of Recommended Practice Accounting & Reporting by Charities and to state whether or not the accounts have been prepared in accordance with any applicable accounting standards and statements of recommended practice and to give particulars of any material departure from those standards and practices and the reasons for such departure;
- Prepare the financial statements on the going concern basis unless is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the Charity's transactions and to disclose with reasonable accuracy at any time the financial position of the Trust, and enable them to ensure that the financial statements comply with relevant legislation. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware;
- there is no relevant audit information of which the charitable company's Independent Examiner is unaware; and - the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
Approved by the Trustees on 30 November 2023 and signed of their behalf by
…................................................................
Glen Lambert
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## **BLUEBELLS DAY CENTRE**
## **INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS - REGISTERED CHARITY NO. 1181582 FOR THE PERIOD ENDED 31 JANUARY 2023**
I report to the Trustees on my examination of the accounts of the above charity for the period ended 31 January 2023 which are set out on pages 6 to 10.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(B) of the Act
## **Independent Examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. proper accounting records were not kept in accordance with Section 130 of the Act;
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair view" which is not a matter considered as part of an independent examination.
I have no concerns and have come across 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.
Signed: _Jane Smewing_ Jane Smewing, Independent Examiner
Name and address: 51 St Marks Road Henley on Thames Oxon RG9 1LP
Dated: 21 November 2023
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## **BLUEBELLS DAY CENTRE**
TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023
## **STATEMENT OF FINANCIAL ACTIVITIES and PROFIT and LOSS ACCOUNT**
|**NOTE**
**Income from:**
Donations received
2
Other income - CJRS
Sundry income
Fundraising
Guest fees
**Total income**
**Expenditure on:**
Charitable activities
3
**Total expenditure**
**Net income/(expenditure)**
**Net income/(expenditure) and**
**net movement in funds**
**Reconciliation of funds**
Funds brought forward 31 January 2022
Transfer from bursary reserve
Funds carried forward at 31 January 2023
11|**General**
**Funds**
**Restricted**
**Funds**
**TOTAL 2023**
**£**
**£**
**£**
6,011
8,640
14,651
-
-
-
13
-
13
2,617
-
2,617
28,181
-
28,181
36,822
8,640
45,462
38,204
8,640
46,844
38,204
8,640
46,844
(1,383)
-
(1,383)
(1,383)
-
(1,383)
13,490
-
13,490
-
-
-
12,107
-
12,107|**TOTAL**
**2022**
**£**
3,365
7,525
-
-
13,528|
|---|---|---|
|||24,418|
|||35,791|
|||35,791|
|||(11,373)|
|||(11,373)
25,193
330
-|
|||13,490|
The notes on pages 6 to 8 form part of these financial statements
Page 5
## **BLUEBELLS DAY CENTRE**
## **TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023**
|**BALANCE SHEET**
**NOTE**
**Fixed Assets**
Tangible Fixed Assets
5
**Current Assets**
Debtors and Prepayments
6
Petty Cash
Cash at Bank
**Liabilities**
Creditors: Amounts falling due within one
year
7
**Net Current assets**
**NET ASSETS**
REPRESENTED BY:
**The Funds of the Charity**
Unrestricted Funds
8
General Fund
Designated Funds - Reserves
Designated Fund - Bursaries
8
**TOTAL CHARITY FUNDS**|**£**
**£**
599
2,110
63
13,727
15,900
4,392
11,508
12,107
(5,063)
14,500
2,670
17,170
12,107
**2023**|**£**
**£**
1,198
705
100
14,697
15,502
3,210
12,292
13,490
(1,180)
12,000
2,670
14,670
13,490
**2022**|**£**
**£**
1,198
705
100
14,697
15,502
3,210
12,292
13,490
(1,180)
12,000
2,670
14,670
13,490
**2022**|
|---|---|---|---|
||15,900
4,392|15,502
3,210||
||14,500
2,670|12,000
2,670||
||||13,490|
||||(1,180)
14,670|
|||||
||||13,490|
Approved by the Trustees on 30 November 2022 and signed on their behalf by
…................................................................ Glen Lambert
The notes on pages 6 to 8 form part of these financial statements
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BLUEBELLS DAY CENTRE
TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1 ACCOUNTING POLICIES**
## **Introduction**
Bluebells Day Centre is a registered charity (No 1181582). Its objects are as stated in the Trustees report.
## **General**
The financial statements have been prepared in accordance with the Charities Act 2011, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Statement of Recommended Practice "Accounting and Reporting Charities preparing their accounts in accordance with FRS 102" issued on 16 July 2014.
They have been prepared on a going concern basis under historical cost convention with the exception of Fixed Asset Investments which have been stated at market value.
The Charity constitutes a public benefit entity as defined by FRS 102.
## **Recognition of Income**
All income is included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## **Guest Fees**
Guest Fees are included in the accounts once a guest has attended a session.
## **Expenditure**
Expenses are accounted for on an accrued basis.
Governance costs are those costs associated with meeting the constitutional and statutory requirements of the charitable company and include company secretarial costs, accountancy fees, independent examination fees and costs associated with Trustee meetings.
## **Funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
## **Fixed Assets**
Fixed assets are included in the financial statements at cost less depreciation. Depreciation is calculated on a straight line basis.
## **Liabilities**
Accruals are recognised when there is a present obligation at the reporting date as a result of a past event. Accruals are measured at the best estimate of their settlement amount. Fees paid in advance by guests are
|||**2023**|**2022**|
|---|---|---|---|
|**2 **|**DONATIONS RECEIVED**|**£**|**£**|
||**Corporate Donations**|||
||Baker Carel|1,000|-|
||Henley Town Council (restricted to room hire)|8,640|-|
||Lions Leadership|250|-|
||Lord Phillimore's Charitable Settlement|-|2,000|
||New Capital Reserve|-|-|
||Other|1,510|-|
||Oxfordshire and central Masons|2,000|130|
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## BLUEBELLS DAY CENTRE
## TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023
## **NOTES TO THE FINANCIAL STATEMENTS**
|Rotary Club
World Music
**Donations from individuals, including funeral collections**
**3**
**FUNDRAISING**
Tickets Community Champion awards
**4 CHARITABLE ACTIVITIES**
**Cost of Providing day care**
Staff wages
Room hire and meals
General expenses
Insurance
Phone for manager
Bank fees
Depreciation of Furniture
There were no fees charged for the Independent Examination.
**5 FIXED ASSETS**
COST
As at 1.2.2022
Assets bought in year (chairs)
As at 31.1.2023
DEPRECIATION
As at 1.2.2022
Charge for year at 20%
As at 31.1.2023
**Net Book Value at 31.1.2023**
Net Book Value at 31.1.2022
**6 DEBTORS AND PREPAYMENTS**
Guest fees
Sundry debtors|100
100|250
-|
|---|---|---|
||13,600
1,050|2,380
985|
||14,651
£|3,365
£|
||**2023**
**£**
2,617|**2022**
**£**
-|
||2,617|-|
||**2023**
**£**
28,552
15,943
740
657
279
75
599|**2022**
**£**
23,762
10,143
544
647
-
96
599|
||46,844|35,791|
||**2023**
**£**
1,890
-|**£**
2,994
-|
|||2,994|
|||1,796
599|
|||2,395|
||||
|||**599**|
|||1,198|
|||**2022**
**£**
270
218|
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## BLUEBELLS DAY CENTRE
TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2023
## **NOTES TO THE FINANCIAL STATEMENTS**
|Prepayments - insurance
**7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**ACCRUED EXPENSES**
Wages and NEST pension contributions
PAYE
Room hire and lunches
Other|220
217|
|---|---|
||2,110
705|
||**2023**
**2022**
**£**
**£**
2,276
1,816
(659)
185
2,876
1,202
(101)
7|
||4,392
3,210|
|**8 **|**FUNDS**|**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**General Fund**|**General Fund**|
|||**2023**|**2022**|
|||**£**|**£**|
||Fixed Assets|599|1,198|
||Debtors and Prepayments|2,110|705|
||Petty cash|63|100|
||Cash at bank|13,727|14,697|
||Current Liabilities - creditors|(4,392)|(3,210)|
|||12,107|13,490|
||All the above funds are unrestricted. The trustees have designated some funds for special purposes:|||
||Reserve Funds|14,500|12,000|
||Bursary fund, to pay session fees for those on low income|2,670|2,670|
||The reserve fund, set to cover six months of staff wages, was increased by £2,500 by transfer from general funds|||
## **9 TRUSTEES' REMUNERATION**
The Trustees received no payment during the year, nor were they reimbursed for any expenses during the year.
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