Grove Day Centre for the Elderly
Report and Financial Statements
30 June 2022
Charity No: 1182474
| Contents | Page |
|---|---|
| Report of the Trustees | 2-4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8-11 |
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 2022
The Trustees present their report and financial statements of the Charity for the year ended 30 June 2022.
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:
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A twice weekly meeting at the Day Centre on Tuesday and Thursday, providing fellowship, a range of activities and a hot meal.
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A Summer outing and/or annual Christmas luncheon arranged each year.
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Assisting with making transport arrangements each week, to enable all those who wish to take part to do so.
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The Day Centre Manager, Assistants, Cooks, Volunteers and Clients interact and have a close supportive bond.
Achievements and performance
After reopening on 6 May 2021, following closures due to COVID-19, the Centre has continued to provide a valuable service to the local community.
A total of 101 sessions were operated in the current financial year with a total of 940 clients attending. The average for the year of 9.3 clients per session is lower than the pre-pandemic levels of 17.4 clients per session, although numbers are increasing with an average of 10.5 clients in June 2022.
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 2022
Financial review
The financial statements show a net deficit of income over expenditure for the year of £15,095. (2021: Net deficit of £21,308)
As noted last year, the Centre re-opened following COVID-19 with reduced client numbers and increased costs. Client fees were increased to £25 per session with effect from 1 January 2022 which along with small increases in client numbers is helping to keep the deficit to a manageable number. The Trustees, Staff and Volunteers are working to promote the Centre with a plan to increase client numbers to 20 per session by 1 January 2025, at which stage the Centre will be operating at a profit.
At the year end the Charity held £45,799 in liquid assets. (2021: £58,071). 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 to operate for the foreseeable future.
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, Oxon, OX12 7LB.
The following are the names of the Charity Trustees who managed the Charity during the year ended 30 June 2022 or have been appointed up to the date on which these financial statements were approved.
| approved. | ||
|---|---|---|
| Name | Originally 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/ (11 Jan 2022) | |
| 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 CEPfflIE FOR THE ELDERLY REPORT OF THE TRUSTEES IcoffflNuED) For the yeaf ended 30 June 2022 Charity's bankers The Co-operative Bank, PO Box 250. Delf House. Southway. Skelmersdale, WN8 6v. TSB Bank plc, 44 Market Hace. Wantsge. Oxon OX 12 8AR laosed on 4 November 20201 and CCLA, Senator House, 85 Queen Virtoria Street. London EC4V 4ET. Approved by the Trustees on 12 September 2022 and $58ned on their behalf bv.. Mark Godden Treasurer
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GROVE DAY CENTrE FOR THE ELDERLY CHARITY NUM8ER: 1182474 I report on the financial ststements of the Charfty for the year ended 30 June 2022, which are set out on pages 6 to 11 oppended to this report. Re$pe¢ifve reSps1bHftIeS oftrustees and examlner The charity's trustees are responsible forthe preparation of the financial ststements. The charity's trustees consider that an audit 15 not required for this year under sertion 144 of the Charities Act 20111"the Charities Art'l and that an independent exarnination is needed. It Is my responslblllty to: examlne the accounts under sertion 145 of the Charltles Art, to follow the procedures lald down In the general dlrectlon5 glven by the Charfty Commlsslon (under sertlon 14SlSllbl of the Charltles Art, and to state whether partScular matters have come to my attentlon. 8a$ls of Independent •Mamlns statent My examination was carrled out In accordance ith general Directions given by the Charlty Commission. An examination includes a revlew of the accountlng records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideratlon of any unusual items or disclosures in the financial ststements and seeking explanations from the trustees concernlng any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audit. and consequently no opinion Is glven as to whether the financlal statements present a 'true and fair. view. and the report Is Ilmited to those matters set out in the statement below. Independent examlner's statement In connertion with my examlnation, no matter has come to my attentlon: 111 Whlch glves me reasonable cause to believe that in, any materlal respect, the requlrements: to keep accountln8 records In accordance with section 130 of the Charltles Act; and to prepare flnanclal ststements whlch accord with the accountlng records and comply with the accountin8 requlrements of the Charlties Act have not been met,. or 2) To whlch, my oplnlon, attentlon should be drawn In order to enable a proper understandln8 of he flnan al s ements to be reached. SK Dexter Chartered Accountsnt Grove, Oxon 12 September 2022
GROVE DAY CENTRE FOR THE ELDERLY STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30 June 2022
| Note Unrestricted Restricted Total funds funds 2022 £ £ £ Income and endowments from: Client fees 21,213 21,213 Grants received 3 Fund raising 4 1,101 1,101 Donations and legacies 5 3,087 3,087 Investments 74 74 Other 6 859 859 Total Income 26,334 26,334 Charitible activity expenditure on: Building costs Rent 269 269 Utilities 7 1,503 1,503 Insurance 1,332 1,332 Telephone and broadband 527 527 Maintenance 8 1,105 1,105 Depreciation - Buildings 11 1,857 1,857 Centre activity costs Food 2,336 1 2,336 Activity supplies 210 210 Cleaning supplies 24 24 Kitchen supplies 305 305 Newspapers 2 2 Minor equipment 9 108 108 PPE and clothing 173 173 Depreciation - Furniture and equipment 11 2,024 (1 ) 2,024 Loss on disposal of fixed assets 289 289 Management and administration Salaries 10 28,848 28,848 Printing, postage and stationery 68 (1 ) 68 Bank charges 125 125 Gifts 117 117 Staff training 48 48 Subscriptions and associations Safeguarding 148 148 Website and computer supplies 11 11 Total Expenditure 39,572 1,857 41,429 Net (Expenditure)/Income for the year (13,238) (1,857) (15,095) Reconciliation of funds: Total funds brought forward 69,859 45,537 115,396 Total funds carried forward 56,621 43,680 100,301 |
Total 2021 £ 3,200 12,985 223 520 24 773 |
|---|---|
| 17,725 | |
| 269 815 1,278 521 3,951 1,857 371 38 272 511 999 320 2,163 24,801 112 9 30 416 25 144 131 |
|
| 39,033 | |
| (21,308) 136,704 |
|
| 115,396 |
The notes on pages 8 to 11 form an integral part of these financial statements
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GROVE DAYCEPITrE FQftTHE EIOEALY A5•t 30Jwe2022 Tan8lble 3tsets li 52.959 55.949 Debtors and prepayments Cash 3t bank and In hand Totolcurrentossets 12 13 L510 58.071 59,581 45,799 47,407 Cr•dlt¢y&' amtyjnts fallln8 due wthin one year 14 134 47.342 59.447 TotolfirtoM•ts ICKI.301 115.396 undsoftht (h•rlty Aestrl¢ted In¢ome funds Unrestrirted income funds roteichaflryfvnds 43.680 4S,537 56.621 69,859 ICQ,301 115,396 Appro¥ed byihe TrUett on 12 sept*nr 2022 and on tlT behalf .. ME Godden Treasurer The notes on p•Kes 8 to 11 fomi an lrte8ral p4rt ofipw Anarthl sl•tements
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2022
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 finances. In particular, when the Grove Day Centre reopened in 2021 the costs were higher and client numbers lower than before the pandemic. Although numbers of clients attending are slowly increasing and fees have been increased, the Centre continues to make a loss on each session. The trustees have reviewed the financial resources and taken actions to minimise expenditure where possible and also to promote the Centre in order to attract new clients. 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:
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the charity becomes entitled to the resources;
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it is more likely than not that the trustees will receive the resources; and
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the monetary value can be measured with sufficient reliability.
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 not received any 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.
8
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2022
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
Any creditors the Charity has have been 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:-
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Leasehold Land & Buildings: 2% per annum on cost
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Furniture, Fixtures & Fittings: 20% per annum on reducing balance
Investments
The Charity has cash on deposit with a maturity date of less than one year.
| 3 Grants received Coronavirus Job Retention Scheme 4 Fund raising Weekly client raffles (net of prizes) Nail service Grove Extravaganza Other fundraising 5 Donations and legacies Unrestricted donations Wantage District Coronation Fund Customers of The Bell, Grove The Kingsgrove Trust Grove Village Hall Funeral collections Other 6 Other Solar panels - Feed in tariff 7 Utilities Electricity Gas Water Waste collection |
£ 2022 831 18 102 150 1,101 500 460 150 100 625 1,252 3,087 859 604 541 265 93 1,503 |
£ 2021 12,985 |
|---|---|---|
| 12,985 | ||
| 95 17 111 |
||
| 223 | ||
| 500 20 |
||
| 520 | ||
| 773 | ||
| 356 175 192 92 |
||
| 815 |
9
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2022
| 8 Maintenance Interior Boiler repair and servicing Decorating the hall & kitchen Equipment servicing Tiling and flooring repairs Electrical repairs, safety checks and batteries Solar power repair Other Exterior Gardening Window cleaning 9 Minor equipment Epson printer Contactless card reader Sanitiser, soap, towel, apron and glove dispensers Thermometers Cash box and key safe Vacuum cleaner Hot water urn Trolley Other items (Below £20 per item) |
£ 2022 105 571 22 302 45 60 1,105 53 55 108 |
£ 2021 870 560 808 710 211 222 10 550 10 |
|---|---|---|
| 3,951 | ||
| 90 155 564 79 44 49 18 |
||
| 999 |
10 Salaries
A total of £28,848 was paid to the Manager, Assistant Managers, Cooks & Cleaner for their services to the Charity. The Charity has six 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 2022 Depreciation Brought forward Charge for the period Disposals At 30 June 2022 Net book value At 30 June 2022 At 30 June 2021 |
Leasehold land and buildings 92,858 92,858 47,321 1,857 49,178 43,680 45,537 |
Furniture, fixtures and fittings 19,417 805 (500) 19,722 10,417 1,742 (211) 11,948 7,774 9,000 |
Equipment 1,412 375 1,787 282 282 1,505 1,412 |
£ Total 113,687 1,180 (500) |
|---|---|---|---|---|
| 114,367 | ||||
| 57,738 3,881 (211) |
||||
| 61,408 | ||||
| 52,959 | ||||
| 55,949 |
10
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2022
| 12 Debtors and prepayments Debtors Prepayments 13 Cash at bank and in hand Short term deposits Cash at bank Cash in hand Expense Floats 14 Creditors: amounts falling due within one year Creditors Accruals 15 Trustees |
£ 2022 488 1,120 1,608 35,079 10,145 375 200 45,799 65 65 |
£ 2021 349 1,161 |
|---|---|---|
| 1,510 | ||
| 50,005 -1 7,683 183 200 |
||
| 58,071 | ||
| 42 92 |
||
| 134 | ||
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.
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