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2025-03-31-accounts

REGISTERED COMPANY NUMBER: CE029927 (England and Wales) REGISTERED CHARITY NUMBER: 1199996

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aylsham and District Care Trust

Steve Pye & Co. Chartered Certified Accountants Unit 10 Aylsham Business Park Richard Oakes Road Aylsham Norfolk NR11 6FD

Aylsham and District Care Trust

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 18

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

Aylsham and District Care Trust Trustees present their report and the financial statements of the Charitable Incorporated Organisation for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (FRS102) in preparing the annual report and financial statements of the CIO.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Aylsham and District Care trust is governed by its foundation model constitution and was registered with the Charity Commission on 8th August 2022, registration number 1199996, as a charitable incorporated organisation (CIO) whose primary objects are stated in the report.

Method of appointment of trustees

The constitution provides for a minimum of 4 and a maximum of 12 Trustees. The appointment of trustees is by an applicant process and interviews sanctioned by the Board of Trustees. The Trustee induction process is conducted by the Chair of Trustees with support from the executive.

Organisational structure and decision making

Responsibility for charity governance lies with the board of trustees which delegates day to day operating responsibility to the chief executive. The Board of Trustees meet on a quarterly basis and takes reports from the Services committee and from the Finance and Administration committee.

Risk Management

The Trustees have continued to assess the major risks to which the charity is exposed. Risks are identified for scrutiny by the relevant committees through the organisational risk register. We remain alert to our responsibility for meeting statutory health and safety requirements and there have been no significant incidents during the period under review.

OBJECTIVES AND ACTIVITIES

Objectives of the charity

The object of the charity is for the public benefit of people living primarily, but not exclusively, in Broadland and North Norfolk, the relief and assistance of people in need by reason of age, ill-health, disability, financial hardship, or other disadvantage; the protection and preservation of physical and mental health, by providing appropriate care and support services in such ways as the trustees think fit.

Activities of the charity

The main activities of the charity include the following:

The hub of the charity is the ACT Centre which houses our Orange Blossom café.

Public benefit

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Page 1

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES – continued

Volunteers

Volunteer contribution is a significant part of the organisation. As at 31 March 2025, we had 56 volunteers support the various activities of the charity

Strategic objectives

The year in brief

At the heart of everything we do at Aylsham and District Care Trust is a determination to create an environment where people are cared for, where people feel part of a community and where people enjoy a sense of belonging.

In an increasingly challenging social and economic environment and with a population that is living longer, the need for our services is increasing and we recognise the importance not only of providing a raft of services that are accessible to all but also responding to the more individual need wherever we can.

We have seen a significant increase in the number of clients and customers across all our core services detailed later in the report. Our staff team have worked tirelessly to serve our community, and our wonderful volunteer workforce supports us to ensure that the welfare of our customers remains the driving force behind the organisation.

Aylsham and District Care Trust is celebrating its 40th anniversary in 2025. Building upon the vision of Rees Coghlan our founder, we have the benefit of a modern purpose built unit on the western side of Aylsham which is our hub and from where we run our very popular Orange Blossom Café.

Thank you so much to all our staff and volunteers who give so much of themselves, their skills and their knowledge to help people feel cared for, connected and have a sense of belonging that they value greatly

Philip Macdonald CEO Vanessa Scargill Chair of Trustees

.

Page 2

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

Aylsham Care Trust – What we do

Our Vision:

For people in Aylsham and the surrounding area to be supported to live independently, feel connected and enjoy a sense of belonging

Our Mission:

We exist to support people, whatever their circumstances, to live well by providing high quality services that improve the health and wellbeing of our community and to help combat loneliness and isolation through the dedication, care and skill of our staff team and volunteers

Our Values:

We care – By our dedication to our roles, we show respect and inspire trust; we listen, showing interest and concern. We keep people informed and provide opportunities and we go out of our way to make people feel loved and valued.

We make connections – By investing time in building relationships and finding out what is important to people, we make people feel welcome and a part of the ACT family. In turn we integrate into the wider community through the various partnerships we create.

We create a sense of belonging – By sharing something of ourselves and by demonstrating empathy and understanding, we help people feel at home, comfortable in their surroundings and able to express themselves openly and freely.

The year in numbers

The year in numbers
Day Care
1826 hours
Up 4%		 Meal delivery service
6130 meals delivered into
the community
Up 7%		 Counselling
531 appointments carried
out
Up 8%		 Volunteer car scheme
396 appointments
attended
Up 8%
Care in the home
2742 hours
Up 12%		 Lunch club
1105 meals
Up 32%		 Social outings
230 people
Up 5%		 Café customers
8452
Up 10%

Page 3

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

Our impact

Orange Blossom Café

A place of welcome, safety and great food

Counselling

A secure environment to discuss difficult situations with a trained counsellor

Lunch Clubs

For making friends and enjoying a hot nutritious meal together

Community Care

For those who need some help around the home and with personal care

Page 4

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

Our impact - continued

Day Centre

A place of care, fun, activities and friendship

Social Outings

A chance to see something of the sights and attractions in the company of others

Meal Delivery Service

A hot two course nutritional meal delivered to your home

Volunteer Car Scheme

Enabling people to access important medical appointments

Page 5

Aylsham and District Care Trust

Report of the Trustees

for the Year Ended 31 March 2025

Our volunteers

Our volunteers play a vital role in the life of Aylsham and District Care Trust. They use their enthusiasm, skills and knowledge and considerable experience of life to enhance significantly the service offering. We are so grateful to them all who do such a variety of roles and tasks including but not limited to:

----- Start of picture text -----
At Aylsham Community Fayre
----- End of picture text -----

One of our minibus drivers

----- Start of picture text -----
A recent volunteer tea
----- End of picture text -----

Out in the community

What they say

I have come in to let you know how vital you are to the community and how vital you are to me personally.

Very many thanks for providing transport to Cromer hospital; I can never find words to express my gratitude for your assistance at my time of need.

What a wonderful time Mum had yesterday; she came home buzzing; thank you for all you do at ACT.

Thank you for making my birthday special on Monday. I usually spend it on my own.

I enjoy your social outings; they are great for those who cannot get out. It is a wonderful service for the local community.

Page 6

Aylsham and District Care Trust

Report of the Trustees

for the Year Ended 31 March 2025

What they say - continued

My daughter brought me to the ACT Centre when I was feeling very down. I now come to lunch club every Monday and Thursday. I am made really welcome and ACT is a lifeline for me.

Thank you so much for your help with transport. I am grateful for your kindness, and the volunteers are so patient.

We would highly recommend your lovely café to anyone looking for great food, a friendly and comfortable atmosphere and fabulous staff. Thank you all.

On behalf of our Mum who has sadly now passed away, she spent many happy hours in the ACT community and as her health deteriorated it was a great comfort to us all to know that she had friends looking out for her. Thank you for being there.

What a lovely experience visiting Orange Blossom café. We are so glad we chose to come. The staff were amazing, so kind and hopeful and the food was gorgeous.

I had to go to hospital for a scan and my friend was unable to take me. ACT sent one of their volunteers who picked me up from my door, got me to the scan bang on time and brought me home again. Even better the driver was charming and erudite, and I really enjoyed chatting to her.

FINANCIAL REVIEW

At the period end, the charity’s total funds were £993,690 (2024: £1,117,652).

Reserves

Our reserves policy has two aims, as follows:

The trustees have calculated that closure liabilities would amount to no more than £100,000. Thus, the trustees have settled on a free reserve target of £150,000, excluding the charity’s premises, which allows a buffer of up to £50,000 in addition to closure costs, to allow core activities to continue through a period of unforeseen difficulty.

As at 31 March 2025 the charity’s free reserves before designations were £112,785 (2024: £232,020). This is below the target buffer level for free reserves as a result of a particularly challenging fundraising environment. The trustees are committed to restoring the buffer at the earliest opportunity. The premises remain unencumbered, and the charity’s total reserves (including premises) are substantially in excess of closure costs and other liabilities.

FINANCIAL REVIEW

Going concern

As noted in Note 1 on page 13, the accounts have been prepared on a going concern basis; the trustees having considered the budgeted income and expenses for the following 12 months and taken account of the reserves.

The trustees recognise the fundraising challenges currently and in the light of fundraising well below budgeted levels have taken steps to address the monthly deficit as follows:

Page 7

Aylsham and District Care Trust

Report of the Trustees for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE029927 (England and Wales)

Registered Charity number 1199996

Principal office

The ACT Centre St Michaels Avenue Aylsham Norfolk NR11 6YA

Trustees

Helen Bailey Claire Gilbert Paul Hare Sally Homfray-Davies Ray Horne Deborah Leahy (appointed 5[th] November 2024) Derek Player

Chairperson Vanessa Scargill

Chief Executive Philip Macdonald

Independent Examiner

Steve Pye & Co. Chartered Certified Accountants Unit 10 Aylsham Business Park Richard Oakes Road Aylsham Norfolk NR11 6FD

Approved by order of the Board of Trustees on ............................................. and signed on its behalf by:

........................................................................ Trustee

Page 8

Independent Examiner's Report to the Trustees of Aylsham and District Care Trust

Independent examiner's report to the trustees of Aylsham and District Care Trust ('the charity')

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Act. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Liam McHugh ACCA

Steve Pye & Co. Chartered Certified Accountants Unit 10 Aylsham Business Park Richard Oakes Road Aylsham Norfolk NR11 6FD

Date: .............................................

Page 9

Aylsham and District Care Trust

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
Restricted
funds
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
2
227,082
-
Charitable activities
3
331,203
-
Investment income
4
4,595
-
Total
562,880
-
EXPENDITURE ON
Raising funds
5
51,132
-
Charitable activities
6
459,268
2,040
Support costs
7
154,295
-
Governance costs
8
20,107
-
Total
684,802
2,040
NET (EXPENDITURE)
(121,922)
(2,040)
RECONCILIATION OF FUNDS
Total funds brought forward
1,115,612
2,040
TOTAL FUNDS CARRIED FORWARD
993,690
-		 2025
2024
Total
Total
funds
funds
£
£
227,082
102,036
331,203
177,482
4,595
3,770
562,880
283,288
51,132
25,253
461,308
240,459
154,295
76,007
20,107
5,960
686,842
347,679
(123,962)
(64,391)
1,117,652
1,182,043
993,690
1,117,652

The notes form part of these financial statements

Page 10

Aylsham and District Care Trust

Balance Sheet 31 March 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
880,905
CURRENT ASSETS
Debtors
12
22,247
Cash at bank and in hand
145,195
167,442
CREDITORS
Amounts falling due within one year
13
(54,657)
NET CURRENT ASSETS
112,785
TOTAL ASSETS LESS CURRENT LIABILITIES
993,690
NET ASSETS
993,690
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-
-
-		 2025
Total
funds
£
880,905
22,247
145,195
167,442
(54,657)
112,785
993,690
993,690
993,690
-
993,690		 2024
Total
funds
£
883,592
35,089
225,293
260,382
(26,322)
234,060
1,117,652
1,117,652
1,115,612
2,040
1,117,652

The notes form part of these financial statements

continued...

Page 11

Aylsham and District Care Trust

Balance Sheet - continued

31 March 2025

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 12

Aylsham and District Care Trust

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The Charitable Incorporated Organisation (CIO) constitutes a public benefit entity under FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011 and UK Generally Accepted Accounting Practice.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10% on reducing balance Motor vehicles - 20% on reducing balance

Depreciation has not been provided for on freehold property as, in the opinion of the Trustees, the recoverable amount is greater than the carrying value.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charities pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

continued...

Page 13

Aylsham and District Care Trust

Notes to the Financial Statements-continued
for the Year Ended 31 March 2025
2.
INCOME FROM DONATIONS, GRANTS AND LEGACIES
Donations and grants
3.
INCOME FROM CHARITABLE ACTIVITIES
Fee income
Café income
4.
INVESTMENT INCOME
Bank interest
5.
ANALYSIS OF EXPENDITURE ON RAISING FUNDS
Chief Executive Officer salary
Operations manager salary
Consultancy costs
Other fundraising costs
6.
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Café consumables
Wages and salaries
Pension/Life assurance costs
Other staff costs
Consultancy
Volunteer costs
Recruitment
Provisions
Service users		 2025
£
227,082
2025
£
237,020
94,183
331,203
2025
£
4,595
2025
£
14,445
4,891
31,796
-
51,132
2025
£
63,365
380,449
6,026
184
-
4,313
267
27
6,677
461,308		 2024
£
102,036
2024
£
136,256
41,226
177,482
2024
£
3,770
2024
£
6,844
2,981
13,873
1,555
25,253
2024
£
30,098
181,268
2,817
274
14,734
5,851
634
136
4,647
240,459

continued...

Page 14

Aylsham and District Care Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. ANALYSIS OF SUPPORT COSTS

Insurance
Printing, postage and stationery
Repairs and renewals
Publicity
Rent and rates
Light and heat
Depreciation
Motor and travel expenses
Telephone
Cleaning
Sundries
Contract hire
Bank interest and charges
Training
Events
Professional fees
8.
ANALYSIS OF GOVERNANCE COSTS
Legal fees
Governance support
Accountancy and independent examination fees		 2025
£
10,044
5,911
23,388
6,839
1,683
27,263
6,715
7,706
2,753
13,946
1,125
5,562
2,374
3,990
1,807
33,189
154,295
2025
£
7,420
3,180
9,507
20,107		 2024
£
4,773
2,335
13,111
3,971
616
14,754
3,323
4,018
2,723
7,907
147
2,413
1,237
4,799
69
9,811
76,007
2024
£
2,355
1,325
2,280
5,960

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

continued...

Page 15

Aylsham and District Care Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
66,348
35,688
Charitable activities
177,482
-
Investment income
3,770
-
Total
247,600
35,688
EXPENDITURE ON
Raising funds
25,253
-
Charitable activities
206,811
33,648
Support costs
76,007
-
Governance costs
5,960
-
Total
314,031
33,648
NET (EXPENDITURE)/ INCOME
(66,431)
2,040
RECONCILIATION OF FUNDS
Total funds brought forward
1,182,043
-
TOTAL FUNDS CARRIED FORWARD
1,115,612
2,040
11.
TANGIBLE FIXED ASSETS
Freehold
Fixtures &
Motor
property
fittings
vehicles
£
£
£
COST
At 1 April 2024
931,683
260,154
38,221
Additions
-
5,205
-
Disposals
-
(4,050)
-
At 31 March 2025
931,683
261,309
38,221
DEPRECIATION
At 1 April 2024
111,221
197,024
38,221
Disposals
-
(2,873)
-
Charge for the year
-
6,715
-
At 31 March 2025
111,221
200,866
38,221
NET BOOK VALUE
At 31 March 2025
820,462
60,443
-
At 31 March 2024
820,462
63,130
-		 Total
funds
£
102,036
177,482
3,770
283,288
25,253
240,459
76,007
5,960
347,679
(64,391)
1,182,043
1,117,652
Total
£
1,230,058
5,205
(4,050)
1,231,213
346,466
(2,873)
6,715
350,308
880,905
883,592

continued...

Page 16

Aylsham and District Care Trust

Notes to the Financial Statements-continued
for the Year Ended 31 March 2025
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated funds
Restricted funds
Restricted funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted funds
TOTAL FUNDS		 2025
2024
£
£
14,458
22,851
7,789
12,238
35,089
2025
2024
£
£
28,692
15,627
25,965
10,695
54,657
26,322
Net
movement
At
At 1.4.24
in funds
31.3.25
£
£
£
1,065,612
(121,922)
943,690
50,000
-
50,000
1,115,612
(121,922)
993,690
2,040
(2,040)
-
1,117,652
(123,962)
993,690
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
562,880
(684,802)
(121,922)
-
(2,040)
(2,040)
562,880
(686,842)
(123,962)

continued...

Page 17

Aylsham and District Care Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated funds
Restricted funds
Restricted funds
TOTAL FUNDS		 Net
movement
At 1.10.23
in funds
£
£
1,132,043
(66,431)
50,000
-
1,182,043
(66,431)
-
2,040
1,182,043
(64,391)		 At
31.3.24
£
1,065,612
50,000
1,115,612
2,040
1,117,652

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted funds
TOTAL FUNDS		 Incoming
resources
£
247,600
35,688
283,288		 Resources
Movement
expended
in funds
£
£
(314,031)
(66,431)
(33,648)
2,040
(347,679)
(64,391)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 18