Grove Day Centre for the Elderly Report and Financial Statements
30 June 2025
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 2025
The Trustees present their report and financial statements of the Charity for the year ended 30 June 2025.
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 14 March 2019, this Charitable Incorporated Organisation (CIO) was registered with the Charity Commission 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
The Centre has continued to provide a valuable service to the local community.
A total of 100 sessions were operated in the current financial year with a total of 1,073 clients attending (2024: 999). The average for the year of 10.7 clients per session is higher than 9.89 clients per session attending last year. This is also a result of increased promotion of the Day Centre around the local area.
Our Volunteer helpers continue to contribute greatly towards the operation of the Day Centre, for which the Charity is very grateful. This year eight volunteers helped out in various capacities.
2
GROVE DAY CENTRE FOR THE ELDERLY REPORT OF THE TRUSTEES (CONTINUED)
For the year ended 30 June 2025
Financial review
The financial statements show a small net deficit of income over expenditure for the year of £16. (2024: Net deficit of £1,977).
The Trustees, Staff and Volunteers are working to promote the Centre with a plan to increase client numbers so that the Centre operates with a surplus. Unfortunately as the number of clients remains lower than the numbers before the Pandemic, we were forced to increase the client session fees from £25 to £27 on 1 April 2025. This fee is still subsidised, and shortfalls continue to be required in the form of donations and grants for which the charity is very grateful.
At the year end the Charity held £41,988 in liquid assets. (2024: £35,866). Although the Day Centre is currently operating with a deficit, 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 three or four years. Subsequent appointments are made by resolution passed at a properly convened meeting of the Charity Trustees and are for a term of three 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 2025 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 |
| 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) |
| BeverleyDarlison | 11 Jun 2024 |
A new Day Centre Manager, Karann Rowland, was appointed on 1 September 2023.
3
GROVE DAY CENTRE FOR THE ELDERLY REPORT OF THE TRUSTEES (CONTINUED)
For the year ended 30 June 2025
Charity's bankers
The Co-operative Bank, PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT.
CCLA, Senator House, 85 Queen Victoria Street, London EC4V 4ET.
Approved by the Trustees on 2 September 2025 and signed on their behalf by:
Mark Godden Treasurer
4
GROVE DAY CENTRE FOR THE ELDERLY STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30 June 2025
| Note Unrestricted Restricted Total funds funds 2025 £ £ £ Income and endowments from: Client fees 27,397 27,397 Grants 3 4,361 4,361 Fund raising 4 3,789 3,789 Donations and legacies 5 5,436 5,436 Investments 1,304 1,304 Other 6 994 994 Total Income 43,281 - 43,281 Charitible activity expenditure on: Building costs Rent 263 263 Utilities 7 1,942 1,942 Insurance 994 994 Telephone and broadband 884 884 Maintenance 8 610 610 Depreciation - Buildings 11 - 1,857 1,857 Centre activity costs Food 3,940 3,940 Catering services 2,967 2,967 Activity supplies 626 626 Cleaning supplies 153 153 Kitchen supplies 240 240 Minor equipment 9 - - PPE and clothing 14 14 Staffing services 343 343 Depreciation - Furniture and equipment 11 1,992 1,992 Management and administration Salaries 10 25,560 25,560 Printing, postage and stationery 61 61 Bank charges 302 302 Gifts 191 191 Staff training 168 168 Safeguarding 164 164 Website and computer supplies 26 26 Total Expenditure 41,440 1,857 43,297 Net expenditure for the year 1,841 (1,857) (16) Reconciliation of funds: Total funds brought forward 48,042 39,966 88,008 Total funds carried forward 49,883 38,109 87,992 |
Total 2024 £ 24,945 10,110 462 2,433 1,499 816 |
|---|---|
| 40,265 | |
| 269 1,988 929 501 342 1,857 3,858 1,644 199 412 782 379 63 - 1,485 26,800 65 271 205 - 104 89 |
|
| 42,242 | |
| (1,977) 89,985 |
|
| 88,008 |
The notes on pages 8 to 11 form an integral part of these financial statements
6
GROVE DAY CENTRE FOR THE ELDERLY BALANCE SHEET
As at 30 June 2025
| Notes Fixed assets Tangible assets 11 Current assets Debtors and prepayments 12 Cash at bank and in hand 13 Total current assets Creditors:amounts falling due within one year 14 Net current assets Total net assets Funds of the charity Restricted income funds Unrestricted income funds Total charity funds |
2025 £ 46,076 1,504 41,988 43,492 1,576 41,916 87,992 38,109 49,883 87,992 |
2024 £ 49,925 |
|---|---|---|
| 2,480 35,866 |
||
| 38,346 | ||
| 263 | ||
| 38,083 | ||
| 88,008 | ||
| 39,966 48,042 |
||
| 88,008 |
Approved by the Trustees on 2 September 2025 and signed on their behalf by:
ME Godden Treasurer
The notes on pages 8 to 11 form an integral part of these financial statements
7
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2025
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 are confident about the Charity's ability to continue as a going concern.
They consider that the Charity can continue operating in the current situation and for the forseeable 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 received 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 2025
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 Grove Parish Council - (2024: Boiler replacement) Oxfordshire County Council - Councillor Priorty Fund Vale of White Horse District Council - Food and Warmth Grant Wantage Town Council |
£ 2025 4,361 (1) - - - 4,361 |
£ 2024 2,500 310 4,500 2,800 |
|---|---|---|
| 10,110 |
Note : (1) On 27 June 2025, Grove Parish Council made a donation of £4,350.
This included a donation of £589 to pay the PRS/PPL licence for the 12 months to 30 June 2026. This donation and the associated payment will be included in next year's Financial Statements.
4 Fund raising
| Weekly client raffles (net of prizes) Wantage Harmony Concert Ridgeway Quilters Wantage Extravangaza & Local Fetes Other fundraising 5 Donations and legacies Unrestricted donations Changing Lives Wantage District Coronation Fund Mid Counties Co-op Wantage Woman's Institute Wantage Methodist Church Customers of The Bell, Grove The Kingsgrove Trust c/o LM Baker (four personal donations) The Foresters Donations in Memory of Clients Other one-off Personal Donations Other 6 Other Solar panels - Feed in tariff Sundry |
436 2,520 610 223 - 3,789 1,000 750 600 500 - 400 400 200 200 967 390 29 5,436 994 - 994 |
461 - - 1 |
|---|---|---|
| 462 | ||
| - 500 - 504 400 150 200 - 506 158 15 |
||
| 2,433 | ||
| 816 - |
||
| 816 |
9
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2025
| 7 Utilities Electricity Gas Water Waste collection Interior Boiler repair and servicing Equipment servicing General repairs Electrical repairs, safety checks and batteries Plumbing Other Exterior Drain clearance Various repairs Window cleaning 8 Minor equipment Microwave Hot water urn Vacuum Cleaner |
£ 2025 898 683 361 - 1,942 110 69 89 27 29 - 113 113 60 610 - - - - |
£ 2024 895 649 357 87 |
|---|---|---|
| 1,988 | ||
| - 98 93 81 - 10 - - 60 |
||
| 342 | ||
| 100 110 169 |
||
| 379 |
9 Salaries
A total of £25,560 was paid to the Manager, Assistant Managers, Cook & Cleaner for their services to the Charity. The Charity currently has four part time employees which equates to an average of one 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. No employee received employee benefits of more than £60,000 during the year.
| 10 Tangible assets Cost Brought forward Additions At 30 June 2025 Depreciation Brought forward Charge for the period At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024 |
Leasehold land and buildings 92,858 - 92,858 52,892 1,857 54,749 38,109 39,966 |
Furniture, fixtures and fittings 23,743 - 23,743 14,747 1,799 16,546 7,197 8,996 |
Equipment 1,787 - 1,787 824 193 1,017 770 963 |
£ Total 118,388 - |
|---|---|---|---|---|
| 118,388 | ||||
| 68,463 3,849 |
||||
| 72,312 | ||||
| 46,076 | ||||
| 49,925 |
10
GROVE DAY CENTRE FOR THE ELDERLY NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2025
| 11 Debtors and prepayments Debtors Prepayments 12 Cash at bank and in hand Short term deposits Cash at bank Cash in hand 13 Creditors: amounts falling due within one year Creditors Accruals |
£ 2025 610 894 1,504 28,765 13,014 209 41,988 1,483 93 1,576 |
£ 2024 1,543 937 |
|---|---|---|
| 2,480 | ||
| 27,461 8,247 158 |
||
| 35,866 | ||
| 162 101 |
||
| 263 |
14 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.
11