## **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:
- A twice weekly meeting at the Day Centre on Tuesday and Thursday, providing fellowship, a range of activities and a hot meal.
- A Summer outing and/or annual Christmas luncheon arranged each year.
- Assisting with making transport arrangements each week, to enable all those who wish to take part to do so.
- 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 •Mamln*s 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
6
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:
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- 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:-
- Leasehold Land & Buildings: 2% per annum on cost
- 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.
11