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2021-06-30-accounts

Grove Day Centre for the Elderly Report and Financial Statements

30 June 2021

Charity No: 1182474

Contents Page
Report of the Trustees 2-4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7-10

School Lane, Grove, Oxon OX12 7LB Tel: 01235 770074

1

GROVE DAY CENTRE FOR THE ELDERLY REPORT OF THE TRUSTEES

For the year ended 30 June 2021

The Trustees present their report and financial statements of the Charity for the year ending on 30 June 2021.

Objectives and activities

Grove Day Centre for the Elderly was founded in 1988 with the objective to promote the welfare of the elderly and infirm in Grove and its surrounding areas. It achieved charity status in 1992.

On 1 March 2019, this Charitable Incorporated Organisation (CIO) was created and on 1 March 2020, all assets, liabilities, employees, operations, and activities of Grove Day Centre for the Elderly were transferred from the Unincorporated Association Charity No 1010797 to Charity No 1182474.

When setting objectives and planning activities the Trustees consider the Charity Commission's public benefit guidance.

The main activities undertaken by the Charity for the public benefit include:

Achievements and performance

After transferring all the operations to the CIO on 1 March 2020, due to the COVID-19 pandemic, the Day Centre remained closed until May 2021.

All staff employed by the Charity were placed on Furlough Leave with effect from 1 April 2020. The Day Centre Manager was placed on Flexible Furlough Leave with effect from 1[st] July 2020 and began preparing for the re-opening of the Day Centre. On 1[st] September 2020, the remaining 3 employees were placed on Flexible Furlough Leave and continued preparation to reopen the Day Centre on Tuesday 24[th] November 2020.

Unfortunately a second lockdown was put into operation by the Government on 5[th ] November 2020 and all staff were again placed on Furlough Leave from that date. Whilst on Furlough, staff were completing on-line training to bring their skills & knowledge up to date.

The Centre was finally opened with reduced numbers of clients and additional COVID-19 preventative measures on 6[th] May 2021. As before the lockdown, our volunteer helpers continue to contribute greatly towards the operation of the Day Centre, for which the Charity is very grateful.

2

GROVE DAY CENTRE FOR THE ELDERLY REPORT OF THE TRUSTEES (CONTINUED)

For the year ended 30 June 2021

Financial review

The financial statements show a net deficit of income over expenditure for the year of £21,308. (2020: Net surplus of £6,552)

Due to the COVID-19 pandemic, the Day Centre was closed for the majority of the year. During this period of closure, although Coronavirus Job Retention scheme grants were received from the Government, this only covered up to 80% of the employee’s salaries whilst on furlough. In addition extra costs were incurred on COVID-19 related safety measures to ensure that the Day Centre could reopen in May 2021 with reduced client numbers.

At the year end the Charity held £58,071 in liquid assets. (2020: £76,251). Although the Day Centre is currently operating at a loss, the Trustees are of the opinion that they have sufficient resources to enable the Charity to continue until such time as the Day Centre can increase client numbers.

Structure, governance, and management

The Charitable Incorporated Organisation (CIO) was established by a Constitution adopted on 17 January 2019.

The CIO is managed by the Charity Trustees and helped by a team of dedicated volunteers. Charity Trustee meetings are held regularly during the year to which all Trustees are invited. The Day Centre Manager is also normally invited to attend.

The first Charity Trustees were elected for a term of either 3 or 4 years. Subsequent appointments are made by resolution passed at a properly convened meeting of the Charity Trustees and are for a term of 3 years.

Reference and administrative details

Grove Day Centre for the Elderly is registered with the Charity Commission (No. 1182474) and its principal office address is: School Lane, Grove, Wantage, Oxfordshire, OX12 7LB.

The following are the names of the Charity Trustees who managed the Charity during the year ended 30 June 2020 or have been appointed up to the date on which these financial statements were approved.

approved.
Name Appointed/(Resigned) Office held(if any) and dates of office
Eric Hollinrake 17 Jan 2019 Treasurer(17 Jan 2019 – 14 Jul 2020)
Jean Russell 17 Jan 2019
Lynfa Blackmore 17 Jan 2019
Elisabeth Green 24 Jun 2020 Secretary (From 24 Jun 2020)
Mark Godden 14 Jul 2020 Treasurer(From 14 Jul 2020)
Peter Challis 23 Oct 2020

The Day Centre Manager during the year was Judy Hollingsworth

3

GROVE DAY CENTrE FOR THE ELDERLY REPORT OF THE TRusfEES ICOPITINUED) For the year ended 30 June 2020 Chari 's Bankers The Co-operative Bank, PO Box 250. Delf House. SoLrthway. Skelmersdale. WN8 61￿. TSB Bank plc, 44 Market Place. Wantage. Oxford5hire OX 12 8AR (aosed M 4 November 20201 and CCLA, Senator House, 85 Queen Wirtoria Street. London EC4V 4Er. versi On 1st March 2020. all the operations, interesL assets. liabilities. and contracts were transferred from the Unincorporated Association (Charity No: 10107971 to the Charitsble Incorporated Organisatlon (Charity No: 11824741 under a vestin8 dedaration dated 26th February 2020. Subsequently. the Charity Commission registered the merger of the two charities and removed Charity No 1010797 from the re8iSter of charities. As the income wlthln the reporting periodls below £25.(XXI, the Trustees have conflnned wlth the Charity Commission that an independent examiners report is not required. Approved by the Twstees on 2 September 2021 and signed on their behalf by: Mark Godden Treasurer

GROVE DAY CENTRE FOR THE ELDERLY STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 30 June 2021

Note
Unrestricted
Restricted
Total
Funds
Funds
2021
£
£
£
Income and endowments from:
Client fees
3,200
3,200
Grants received
3
12,985
12,985
Fund raising
4
223
223
Donations & legacies
5
520
520
Investments
24
24
Other
6
772
772
Total Income
17,725
0
17,725
Charitiable Activity Expenditure on:
Building Costs
Rent
269
269
Utilities
7
815
815
Insurance
1,278
1,278
Telephone & Broadband
521
521
Maintenance
8
3,951
3,951
Depreciation - Buildings
0
1,857
1,857
Centre Activity Costs
Food
371
371
Activity Supplies
38
38
Cleaning Supplies
272
272
Kitchen Supplies
511
511
Minor Equipment
9
999
999
PPE & Clothing
321
321
Depreciation - Furniture & Equipment
2,163
2,163
Management & Administration
Salaries
10
24,801
24,801
Printing, Postage & Stationery
112
112
Bank Charges
9
9
Gifts
30
30
Legal & Professional
0
0
Staff Training
416
416
Subscriptions & Associations
25
25
Safeguarding
144
144
Website & Computer Supplies
131
131
Total Expenditure
37,176
1,857
39,033
Net (Expenditure)/Income for the year
(19,451)
(1,857)
(21,308)
Transfer between funds
0
0
Net movement in funds
(19,451)
(1,857)
(21,308)
Reconciliation of funds:
Total funds brought forward
89,310
47,394
136,704
Transferred from CharityNo: 1010797
16
-
-
-
Total funds carried forward
69,859
45,537
115,396		 Total
2020
4 Months
£
0
16,445
23
442
84
880
17,874
50
483
128
257
0
619
21
0
7
2
198
0
612
7,574
55
30
0
200
594
25
468
0
11,322
6,552
0
6,552
-
130,152
136,704

The notes on pages 7 to 10 form an integral part of these financial statements

5

GROVE DAY CE14TrE FOR THE E￿ERLy at 30knrt 2021 Tangible Assets li 55.949 58.209 Debtors and PrePa￿eTrts C35h at Bank and in hand 12 13 1510 58,071 59.S81 3.967 76,251 80.218 Credh0￿ amounts falling due w1thlnone￿r 14 134 1.723 59.447 78,495 TotolN•tAsxts 115,396 136.704 Fundsof the Chath Restrirted Income funds Unrestricted income funds 45,S37 47,394 69,859 89.310 115.396 136.704 Apyo¥ed by the Trustes ¢)n 2 *tember 2021 and slgmd on thebr b•haW tr+f'. ME Godden Tieasurer The notes ￿ w8es 7 to Ioform an int¢Bral part of these ftnandal statements

GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE financial statements

For the year ended 30 June 2021

1 Basis of preparation

1.1 - Basis of accounting

These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements.

The financial statements have been prepared in accordance with the second edition of the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Charity constitutes a public benefit entity as defined by FRS 102.

1.2 - Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. The COVID-19 pandemic has had an impact on the Charity’s income. In particular, as the Grove Day Centre was closed until May 2021 due to the pandemic client fees were significantly lower than in previous years. to the CIO. This loss of income has been offset by grants received from

HMRC via the Coronavirus Job Retention Scheme. This enabled the Charity to retain its employees on furlough. The trustees have reviewed the financial resources and taken actions to minimise expenditure where possible. They consider that the Charity can continue operating in the current situation and for the foreseeable future.

1.3 - Change of accounting policy

The financial statements present a true and fair view and the accounting policies adopted are those outlined in note 2 below.

1.4 - Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period.

1.5 - Material prior year errors

No material prior year errors have been identified in the reporting period.

2 Accounting policies

2.1 - Reconciliation with previous Generally Accepted Accounting Practice

In preparing the financial statements, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

2.2 - Income

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations

Theses are only included in the SoFA when the charity has unconditional entitlement to the resources.

Government grants

The charity has received government grants in the reporting period as detailed in note 3.

Volunteer help

The value of any voluntary help received is not included in the financial statements but is described in the trustees’ report.

Income from interest

This is included in the financial statements when receipt is probable and the amount receivable can be measured reliably.

7

GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE financial statements

For the year ended 30 June 2021

2.3 - Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Redundancy cost

The Charity made no redundancy payments during the reporting period.

Deferred income

No material item of deferred income has been included in the financial statements.

Creditors

The Charity has creditors which are measured at settlement amounts less any trade discounts

2.4 - Assets

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year and cost more than £200. They are valued at cost.

Depreciation

Depreciation is provided on the Day Centre building and furniture at the following rates based on the estimated useful life of these fixed assets and their anticipated residual value:-

Investments

The Charity has cash on deposit with a maturity date of less than one year.

3 Grants received
COVID Business Rates Grant
Coronavirus Job Retention Scheme
Oxfordshire County Council - Councillor Priority Grant
Waitrose Community Matters
4 Fund raising
Weekly Client Raffles (net of prizes)
Nail Service
Other Fundraising
5 Donations & legacies
Unrestricted donations
Coronation Fund
Co-operative funeralcare
Wantage & Abingdon Methodist Church
Other Donations
6 Other
Solar Panels - Feed in Tariff
7 Utilities
Electricity
Gas
Water
Waste Collection		 £
2021
-
12,985
-
-
12,985
95
17
111
223
500
-
-
20
520
772
356
175
192
92
815		 £
2020
10,000
4,496
1,600
349
16,445
-
-
23
23
200
142
100
-
442
880
394
160
(81)
10
483

8

GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE financial statements

For the year ended 30 June 2021

8 Maintenance
Interior
Boiler repair & servicing
Decorating the Hall & Kitchen
Equipment Servicing
Tiling & Flooring repairs
Electrical repairs, Safety checks & Batteries
Solar Power repair
Window Cleaning
Other
Exterior
Gardening
9 Minor Equipment
Epson Printer
Contactless Card Reader
Sanitiser, Soap, Towel, Apron & Glove Dispensers
Thermometers
Cash Box & Key Safe
Vacuum Cleaner
Plate Warmer
Other items (Below £20 per item)		 £
2021
870
560
808
710
211
222
10
10
550
3,951
90
155
564
79
44
49
-
18
999		 £
2020
-
-
-
-
-
-
-
-
-
0
-
-
-
-
-
-
156
42
198

10 Salaries

A total of £24801 was paid to the Manager, Assistant Managers, Cook & Cleaner for their services to the Charity. The Charity has five part time employees which equates to an average of 1.2 full time employees for the year with all employee time involved in providing either support services to charitable activities or support to the governance of the charity. As a result of the Coronavirus Pandemic, all staff were placed on furlough and/or flexible furlough leave from 1 April 2020 to 30 April 2021. No employee received employee benefits of more than £60,000 during the year.

11 Tangible Assets
Cost
Brought Forward
Additions
Disposals
At 30 June 2021
Depreciation
Brought Forward
Charge for the period
Disposals
At 30 June 2021
Net Book Value
At 30 June 2021
At 30 June 2020
12 Debtors and Prepayments
Debtors
Prepayments
13 Cash at Bank and in hand
Short term deposits
Cash at bank
Cash in hand
Expense Floats		 Leasehold Land &
Buildings
92,858
0
0
92,858
45,464
1,857
0
47,321
45,537
47,394		 Furniture, Fixtures &
Fittings
19,069
348
0
19,417
8,254
2,163
0
10,417
9,000
10,815		 Equipment
0
1,412
0
1,412
0
0
0
0
1,412
0		 £
Total
111,927
1,760
0
113,687
53,718
4,020
0
57,738
55,949
58,209
£
2021
349
1,161
1,510
50,005
7,683
183
200
58,071		 £
2020
2,821
1,146
3,967
63,716
12,516
19
-
76,251

9

GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE financial statements

For the year ended 30 June 2021

14 Creditors: amounts falling due within one year
Creditors
Accruals
15 Trustees
During the period none of the trustees have been paid any remuneration or received any other benefits from an
employment with the Charity or a related entity. Trustees expenses of £Nil were incurred during the period.		 £
2021
42
92
134		 £
2020
644
1,079
1,723

16 Transfer from an Unincorporated Charitable Organisation

On 1st March 2020, the following assets & liabilities were transferred in from an unincorporated charity (No: 1010797)

On 1st March 2020, the following assets & liabilities were transferred in from an unincorporated charity (No: 1010797)
Leasehold Land & Buildings
Furniture, Fixtures & Fittings
Short term deposits
Cash at bank
Cash in hand
Accruals
Total Net Assets		 £
2020
48,013
9,177
63,632
14,508
122
(5,300)
130,152

10