## **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