Howard Garden Social and Day Care Centre
Annual Report forthe yearending 31st March 2024
Trustee report
The Howard Garden S(xial and Day Care Centre is C￿￿ltUted by a deed adopted in March
1977, amended in Marth 1983, March 1995. March 1999, Ottober 21Th and September
2021.
The registered number of the Charity is 219715 and the registered address is Howard
Garden SLKial and Day Care Centre, Nort(x) Way so￿h, Letchworth Garden City,
Hertfordshire SG6 1 SU.
The executive trustees for the year e￿ 31st March 2024 were: Hilary Kemp, Jaskaran
Johal arKd Micheal Al￿'r.
The main agents of the Charity are CAF Bank Ltd and an IrKlependent Examiner.
Objectlves and Activltles
The objective of the Charlty is to provide day care and other social activities for older
people in the Letchworth area. There are no restrictions on the activities of the Charity.
Achlevements and Perforn￿nCe
We have continued to see a significant increase in Lunch Clth attendance compared to
last year. We have been able to provide a range of regular and one-off activities for our
members, which irKlude: seated exercise, arts & craft, dancing, music & entertainment.
We were able to hold a very S￿CeSsfuL Christmas and Easter Fair.
ThTS year was significantly impacted by an increase in our utility bills, as we moved off our
fixed prlce energy contract. We were able to absorb thls cost due to Increased revenue
from our lunch club, irKreased income from hirers and additional funding support and
managed to maintain our daily fee at £5. Unfortunately, we are expectin8 costs to
cont1nue to rlse, and from tIKb 1° April the dally lunch fee was Increased to £6.
The aim for the coming year is to secure additional funding to help improve and upgrade
the Centre, which inclthes the heating system, fire alarm system, and other essential
maintenance and refurt)ishment required around the Centre. This V￿rk is needed to
Improve our energy effldency, upgrade outdated systems and to make the building more
appealing to w th.rers and members. We twe these improvements will make the Charity
and the Centre m(ye SLStainable and beneflt rn￿e individuals in the l¢xal community.
Flnandal Rev5ew
The attached financial statements show financial situation as at 31 st March 2024.
This report was approved by the trustees on 14 October 2024 ar¥J signed on their behalf
by:
Hilary Kemp, Jassi J<)hal & Michael Muir

Howard Garden Social and Day Care Centre
Annual Report for the year ending 31st March 2024
Independent Examlner's Report to the Trustees
Accounts for the financial year
RespèctTve responsibilities of trustees and examiners
The Charitls trustees consider that an audTt is not required for this year (under section
43121 of the Charities Act 1993 (the Act) as amended by section 28 of the Charities Act
2LK)6) and that only an independent examination 15 required.
It TS my responsibility to:
1: Examine the accounts {under section 43 of the Act, as amendedl.
2: To follow procedures specified in the General DirectTons gi'ven by the Charity
3: To state whether partlcular matters have come to my attention.
Basls of Independent examlner's statement
My examlnation was carried fjjt in accordance with the General Direct70ns given by the
Charity Commission. An examination includes a review of the accounting kept by the
Charity and a comparison of the accounts presented with these records. It also includes
consideration of any unusual items or disclosures in the accounts and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not include
all the evidence that would be examined in an audit and, consequently I do not expre55 an
audit opinion on the accounts.
Independent Examlner's Statement
In the course of my examination rK) matter has come to my attention:
Which gives me reasonable caLtse to believe that, in any material respect the accounts do
not meet the requirement to ensure that:
Proper accounting records are kept lin accordance wfth section 41 of the Act). Accounts
are prepared which agree with the accountTng record5 and comply with the requirements
of the Act: or to which in my opinion, attention should be drawn in order to enable a
proper understandlng of the accounts to be reached.
Colin Sparshott FCCA
19" April 2024

Howard Garden Social and Day Care Centre
Annual Report forthe yearending 31st March 2024
Statement on Flnanclal ktlvfti
Total
Year end 3113124
Total
Year end 3113123
Incomlng Resources
Substriptions
Donations
Grants
Attivities
1.388
2,100
31,650
21￿96
5.920
152
1,225
1.388
36,858
17.122
3,671
112
Hire of Faalities
Interest
63,104
60,377
Re￿UrceS Expended
Salaries
Purchases
Other Expenses
30,545
9.604
23,344
63A93
25,908
8,444
21.587
55.938
Total
Net Operatln8 Surplusmefftlt
-389
4.439
Depreciation
14.234
-14.623
14,841
-10,402
T(rtal surp1￿/ Dthlt
Fund Balances brought fwd
Surpluslf)eficlt
Fund Balance5 cxr1￿ fv
142,731
153,133
-10.402
142,731
128,107

Howard Garden Social and Day Care Centre
Annual Report fortheyearending 31st March 2024
Balance Sheet
3110312024
3110312023
Fixed Assets
Tangible Assets
68.128
82.363
Current Assets
Stock5
Bank Current Accounts
8uilding Fund Account
Cash In Hand
Debtors
Prepayments
19,126
43￿17
1,028
1.586
277
27,722
42.991
157
2,051
989
73.910
Totsl
65J134
Current Llabilltles
Creditors
Paye & Nl
5.079
13,805
-263
Totsl
51179
13,542
Net Current Assets
Net Assets
59.955
128,083
60,368
142.731
Represented by
8ulldin& Equipment and
General Funds
128.083
142,731
Tot•1 kcumulated Funds
I18￿83
142,731
The rK)tes fn Account Poliaes are an integral part of these financial statements

Howard Garden social and Day Care Centre
Annual Report for the year ending 31st March 2024
Accounting Poliaes
AcC￿ntIng Conventlon
The accounts are prepared under the historical cost cixwention and in accordance with accounting
standards and the statement of Recommended practi￿ of AcC(￿nti￿A by Charitie5 (Revised 2C051.
Tangible Flxed A55ets and Depreclatlon
The activities of the centre are carried on from leasehold property on a lease which expires on 24th
September 2029. The original property has included in the accounts at the insurance valuation
and depreciation Is charged on that valuation so as to V￿lte off the asset over the remaining term
of the lease on a straight-line basis.
Stock
Stock Is valued at cost from suppliers C￿ a first in flrst out basls.
Stsff Costs
Total costs of staff salaries and Nl was
The avera8e number of employees was
2024
2023
30,545
24,282
Tan8lble Flxed Assets
Cost blf
Additlons
Depreclatlon blf
Charge for year
Net Book value at 31st March
PA￿IdIty and Equlpment
423,047
423.998
951
341,636
14,234
355,870
68.128
Credltors
2024
2023
Grants spanning across flnancial years
Paye & Nl
Inegative fi8ure: funds owed by HMRC due to March tax code change)
1,026
9,411
-263