2024-06-30-accounts

REGISTERED CHAIUTY J¥UMBER: 25J915 ortofthe Tnts and op johns￿ WoodRoxhLimited 24 Picton Hous¢ Hussarcourt WateAoovilte Hompshire P07 7SQ

R£portolthe T￿L￿t￿5 Ind¢pendent Examinevs Rwt Ststementof Financitil Activities B￿alKe Sheet Not&8 to the Fitiancial Statements 6 to 11 Delailed Statement of Financid Activities 12 to 13

rtoftheTn Ye4rEndd 3 June The tntstees pr¢S￿l their repxt with th¢ 4aDe￿￿ of the the year ended 30 2024. Th¢ stees hav¢ ￿0p¢¢d th¢ provisTroJLS of Ae¢ountinE and R¢￿tillg by Chartties: Ststement of RewllD￿ed Practice applicable to ebarities preparing their accwnts in ¥c(YdaDce with the Fitwnciai Rcpjrting Stslld￿ applicable in the UK and Republi¢ of treland (FRS i¢n) {effed7￿ l January 2019). Objective5 aim$ rtow or hereatsmay deall￿ by jaw to b¢dwitsblewithin theCwl8iD Wanl a￿j immediate vicittty. for the well bcing or th¢ elderly in our catcl]ment rn C4)mprising a lunch club (three daysk kctp fil saK￿0￿Y. L%rnnic paintll)g, befri￿ding servic¢ for the wlnerable elderly IiviDgiD the cOWp]￿n ward and its Slffrc￿ It ]]as been another busy year a¢ the C¢ntre as the dern￿ ￿ the lunch club i% LXyjrti￿￿lls to itKrtase wlth the number of meals Teathtng forty or rnore per day and a Wditing list of clients wbo wish ￿ thd the lunch club. I can only see the h&s been stopped bar tIM)5e on pe￿lOn credit and a IO% iu ew ￿sts has w￿1cted for the comirtg winter motrths. At preS￿t we have owjaged to keep the wice of the dub mta15 at a very I￿0￿ble prw but we will have to continue to monitor L))sts of f&x4 as thq a￿ c4)ntinuing trj ri54 ¥ wdl ￿ the I￿re￿Ie in e COS￿ We have ¢vuything trf)$5ible to erffjure we aTe efficiert &% ry)ssli Ile by ww8dTng all ow electri and En￿lIng arnor¥ efficie￿￿ Ix)iler. The Centre has cAynpletd the rem8irts of the wyyrk that 2013. the dee(Xatic￿ of the kitcbeD and the IT r(K>m. Als￿ we bave bad new laid for the IT Tr)￿ and nvw (￿ide (kw)TS fitted to the Plant rm. The old lockable freezer has now iK¢n repked by a mor¢ ￿￿gY effi¢i¢nt With all the WO￿ that been compld btheen 2023.2024 it ¢nstr¢d that th¢ ¢xntye is a nicer al￿ welC￿ning tllvironmettt for all the usas of th¢ Centr4 staff, and volunt¢¢t5. The area that we still neal fuDdillg for is the rry)]acancnt of our commercia] siz¢ k¢r &5 our pr&8ent one is exttrjnely old aTwJ with thc of nmls king e•th of the lunth chth iknys. we am¢ye efficient worknDg c(x)ker. rating. Thtte has been a r￿ent thaDg¢ of staff due to the Maw Liz W(MMI atler 17 years of running the day-t041ay wvicos of the C£ntre; we are pl£￿1 to welcolne ow new Ceth Maoagu Julie Turn￿ who been working part.time the Assistallt Many for over the two years and wim) has agrKd insight In￿ th¢ rllnTLing of the Celltre. Both the Executive Committe¢ aTKI I k%)k fwwatd with arKI suptthtttg her All her new role as the Managerof the Centr Yolunteus 8et older hav¢ he￿th iwes wish to r¢ttr¢ from volunteuiD& ￿?t have Th volutrteers tsking their plac& If we wish Charity to continue to tffovide for the fubwe eldcrly ID our cL￿Ullity. Mr need tr think of different ways of attractin8 volunte&&

opw weekly atMI monthly b&R&" these att up of differtth cIMrities &Jd a¢tiviiie& The Podiaty Setvi¢e ¢oniinu&8 to treat approximately fdiy ￿lIents w week and h)]ds four dini13 a week with the t)sstbility in th¢ futtr¢ of i￿￿eaSIng the nun]ber of Glini(3 to five days w week. (hw Vice (hir YvonDe wovits a fr¢¢ Se￿Ice assisting p￿PIe who need hdp filling ID forn￿ VI￿￿ want to apply for AtteTrAaI￿ Altowznffj she b&s at least one ErfM)kiDg per wcek. The Centre is contsnuing to be ¢xty¢nKty W￿larWith the eldeAy LYMtllDunity a￿1 summmding ar￿. Finaneialty the CTharity contimKs to Ee in a ￿ti￿tY sfable but as you will see by the Tre&8ur&s repor4 we have made a loss of £4.753 over th¢ I￿ fiscal ye4r. I Wa￿ to th8Dk our Tre￿ Haydn for hts excellent report. I am sure it will help the Exttutive ComTDittee to have a pIctt￿¢ of the charitys finances. We do need to continue to kjok at whatgrduts are available fcrfwhiclL we C￿￿Id atvty. As I mentioned tn the fir# pryaph ofthis r4￿ the Trustees Exttutive Committe£ Membe￿ will need to ¢ontinu¢ to monitor the finances to ettsure that the tsity reDTrains in a fman¢ially stable position so that w¢ wnttnue to To end my reporL I would I￿¢ to take this 14vff￿nity to thank the ddicatron of lth ￿aff atsd volunteeJ¥ wlK contoiue . STRUCTURE, GOVERNANCE AND MANAGZMENr GoverniD¥ documettt klodel cOJL%titU￿ ad￿ 26 Juthe 1957 ts ￿e￿Ied 12 August 1980. 5 O¢toEw 21XM) & 20 Octithr 211)5. New R5tere41 Charlty 251915 Princi￿1 Address Borrow Day Centre Lonthn Ro Covq>lain Walerlooville Hampshi P08 8DB H R Davics Trfft{pJin*J 3.1123) Its S Sallg¢rTh￿tce D AIIFQrtTnL Indwdeut Ex￿￿1￿¢￿ Johnston W￿￿ Roach Limite41 Waterlooville Hampshire P07 7SQ ! J_......O.&.thkJ.iw signed on its behalfby: Approv¢d by ord¢r ofthe b(xrd of t[Ust￿5 rn....._ trs S Sangv. TnLStee

ExaniiDee5 R IndepeAde#t examkns I¢￿rt to thetrwteu of Age C(¥e¥n (CowpliM) (OPW) Committee I report to the chty trllstees on my examinatw)n of th¢ 8￿Y￿￿ts of Age {CowpEaill) (OPW) C￿n￿lIter {1 Tr￿St) forthe ye8retsJed 30 June2024. ReSp)ns￿l Illties gnd b&8i8 of T￿￿rt As the charity trustees of the Trnst are reswfflsible for th¢ of the iti xcordance with the uirements of the Charities Act 2011 Ak I report in reS￿¢t of my ￿￿iDati￿ of the Tr￿ out m)der S￿#lOn 145 of the Act and in c4rryitig out my ¢xaminali(XL I have followEd all applicabk by the awrty Cojtllnission under Seilic￿ 145(5Kb) of the ALt IndopendeDt exArninerfs statemfflt I have completed my examination. I confllm that matsial hfft my atntm iti cthjnection with the examinaticm giving me to beli¢vethatin aDy fjthial respe acwunling rettrds were not kw itt Tespx ofthe Tn￿￿$ requtroj by sect¥￿ 130 ofthe A¢t or the ￿ullts do o)mply with the appli¢abfe requiremts th¢ form and ￿tent of acty)unts set out in th¢ ChaTiIi¢s (A￿O￿nts 3nd R¢rKxts) Re8u]atKTrThs JI08 (ther th2tt aDy Tequirement fl￿t the giv¢ a Kati¢ W(M)d FCAFCCA Johnston wO￿lk0￿￿ Limit¢d 24 PictonHouse Hussar Court Warlooville Hampshire P07 7SQ ..25.: 10 :202Lt..

cial A￿1Viti 30.624 30.623 funds INCOME AND ENDOWMENtS FROM 31654 Cbaritsble a¢¢ivit 36.764 Other trdding acsiviti tnvesmient income 14.427 1,043 13.096 416 Totsl 71,873 930 EXPENDrruRE ON Charitsble a¢¢tvitio8 GE￿¢￿1 40.115 17,866 36.511 51142 Total 76,626 70.008 IYET INCOMFJ(EXPENDifuRE) (4.753) l1922 RECONCILIATION OF FUNDS Total fi￿d$ brought fotW8rd 409.175 396.253 TiyfAL FUNlkS CARRIED FOIiWARD 404.422 409.175

Committee Balance Sh 30.6.24 Unrestricted 30.6.23 Total . funds FIXED Assrrs. .. Tangible 296234 296.440 cuRRETr￿ ASSETS Cash ￿ bank and in hand 109.196 11'3.705 CREDrroRS Amounts failing due within one year {1,008) (970) NET CURRENT A&SETS 108.188 112.735 TOTAL ASSETS LESS CURRENT LIABILTfiES 404.422 409,175 NET ASSETS 404.422 409.175 FUNDS UnrestriG¢¢d funds 404.422 409.175 TOTAL FUIYDS 1104.422 409.175 The fittanelal ststements were 4)proved by the Board of Trusttt5 aud authorised for issue . ond were yi8ned on its behalf by.. S S8nger- Truste¢ Thc not¢s fomi part of thesc fin￿riaL statcmcr P8ge 5

opw Committee 30 June 2 ACCOUNfiNG POLICIES B#sts of preparillg the ststetllents The financial statements of the charity. which ts a publi¢ benefit ¢Atity under FRS 101 have been prepared cordance with the Charities SORP (FRS 102) 'Accounting and Rei)ortiiJg by tharities: Siatemettt .of Rewmmended Prdcti¢e appli(zble to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {¢ff¢¢tive l January 2019),. Financial Reporting Standard 102 'Th¢ Financral Ryrting Stsndard applicable in the UK and Republic iof Ireland, and .the Charities Act 2011. The financial statements have been prepared undcr th¢ historica] cost convention. I￿￿The All income is reCO￿listd An the Ststement of Fithan¢i81 Activities onee the eharity has etrtttlement to the fiJnd4 it 15 probablethatthe incomewill ￿ rec¢ived and th¢ amount ￿ be measured reliably. Whett inci)me has relatrd expenditure the in¢4)me and rtl&ted expenditltre is reported gross in the SOFA. Voluntary incom¢ receivd by of grAnts. donatioAs and gifts is indud¢d in th¢ the SOFA wh¢D re¢¢ivable and ortly when the Chartty h&% uneondititillal entitlement to the income. reclaimson Ik)nation5 and "fL8 Ir]cotRe from tsx reclaitns i5 illGluded the SOFA atthEsaTne time thegiftldonatk)n to whid) itreiat Thes¢ are ¢)nly in¢luded in income (with an equivalent amount in ¢xpenditur¢) wheT¢ the benefit kn the Chaitty is reos)nably quantifiable. meosurable atHI ma¢¢rial. Thevalue of any vo]￿te¢r￿¢1p received is not inclutsl inthe This i5 iThclud￿ inthE accounts when receivable. This in¢ludes any gain or loss resulting from reV￿uIng investmu]ts to Ma￿¢t vaiue at the of the year. Gainsl osses on inv&%thJcrtt ￿$￿S This iticludes any gain or loss on the sale of investmetts. Exptndityre Liabilitie5 are T#ognised &% expettditure &$ sijon &$ there is tt Iegal or ¢J)nstructive obligation committing the ch￿lty to that expenditure, it is ptDbable that a tratjsfer of ecoMomi¢ bellefits will be required in settlement and the wnoullt of the obligation can be ￿￿￿ted reliably. Expenditure is accounted for on atl a¢crua]s b&8is and has en clossifi¢d und¢r headings th* aggregat¢ all Cost Teht¢d to the ¢al¢gory. Wh¢re costs cannot be directly attributed to particular h¢adiThgs they hav¢ be¢n allocatvj to 4c¢ivities on a b￿1$ con5iStent with the use of Tesource5. ndTture on iai5in firnds These comprise the costs associated with attracting voluntary income, fiu]dr8ising tt￿ing costs ond investment maDagementcosL These comprise the costs in¢urr&J by the Charity in tkn delivery of its a¢iiviti&8 8nd serviees in the fiffthrnc¢ of its obje¢ts, in¢ludin8 th¢ makingof grants and gov¢man¢e costs. Page 6 c(xitinued...

op Notato Financi81 Statements. continued the Year FJKld 30"June 2024 Expenditurt All grant expenditiw¢ is a¢cothrted an xb)ol paid iwis plus an for th hwe been Approved by the trusttts * the ¢NJ of th¢ yettr IWtll￿ These include those co#s asxKiate41 with meeknng the Cott￿1￿0￿&1 And sthttrtory rwUireM￿ts of the Charity, including aDy ￿diW￿dependelrt examination fe4 c(sts linka4 to the stra￿lC n]ana8emt4Lt of the Charity. These are supwt costs All0￿1¢d fo a pwticular ¥livity. T#n8lbk fixed gssets Depreciation is wowded at the folbwin8 in writh off eath asset over its estimated u5efjJl Freehold prop ,Plant.and rnacbin¢ry T#x•tlo The charity is exemm fmm itstharilabk xtivits Restricted can onty be us&1 for Wicutar restricthj within th¢ objwts of the cjwity. Restriths Artse whth specified by the donor (f when are raised for MI￿[arreSts1[￿ PUTP(MJ.. Futtherexpianation of the nthre arml of fiuMI is included in the ￿ to th¢ fin#n¢iil ststemm OThER TRADING AcnvfTIFS 30.624 30.6.23 Fundrnisirtg evet Rentd of buildin8 1.206 13221 1057 11.039 14.427 13.096 50￿24 30.623 InteMt r¢(¢ivable. trading 1.043 416

op to the Finatteial Statements- contim TRUSTEES, REMUNERATION AND BENEFITS There were no trusteeg remuna¥thM c othtr b&￿fits fv the yo ejthl 3Q JUD¢ 2024 nor for th¢ Y￿ ¢nd¢ir 30 June 2023. There no truste¢s' exp#￿ paid fi)rth¢ Year￿d￿j 30June 2024 nor fttheye4rentsJ 30 June 2023. STAFF cO￿s The Avera8e monthly numbuof employees dwitigtht yearwxs Is follows: 30.6.24 30.6.23 Admini#ra¢ion No employees rel%1v￿ in exLWsof£60M￿. COMPARATIVES FOR THE ￿ATEmE￿ OF FINANCIAL A￿1yr￿&S fi￿d rNCOME AND ENDOWMENfs FROM Donations Jnd l¢wi¢s 31654 . CTharlt#ble atllvltl General 36.764 Other tr￿Ing ￿tIvitIeS Investment income 13,096 416 82.930 EXPENDITURE ON CknrltAbk iLthIISo8 Genera] 17.866 Employeeeos 52,142 Tots] 70.008 NET INCOME 12,922. RECOIYCILIATION OF FUNDS Tothl ￿ndS br￿￿h[ fonwd 396253 TOTAL FUNDS CARRIED FORWARD 409,175 c•)ntinueA...

YearEDd 30 June 2024 Freeknld Plont and . Tots15 At l Jllty 2023 and 30 2024 295,804 32,697 328,501 DEPRECIATION Ai l July 2023 Charge for year ' 32.(Ifi1. 'll061 At30 June 2024 32267 32267 .NKT BOOK VALUE At 30 June 2024 430 296,234 At 30 June 2023 295804 2￿.440 CREDITORS: AMOUMS FAILING DUE wrrHIN ONE YEAR 30.624 30.623 IKrLT¢drtorn 970 MOVEMENf IN FUNDS Nd ' movement in funds At 30.624 At 1.723 General fimd 409.175 (4.753) 404,422 AL FUNDS 409,175 (4,753) 404.422 '" Nrt DM)veJntst in fillMl4 inchmkd in the ab)ve aTe &4 folknhy: expetthd "in furtds Unmtrfettd General fund 71.m <76h26) (4.753) TOTAL FUNDS 71N3 (76,626) (4.753)

op ¢￿ts. (xxi MOVEKENT IN FtJNDS. a￿tInUed Comp*r#tlves for Novement th fuod• Net At 30.6.23 At 1.7.22 in fimds . General fund 396253 12,922 .409.175 TOTAL FUNDS 396253 12.922 409.175 Re¥trurees MOvem￿t ex￿nded iti filnds Unrestrkted G¢n¢Tal fund 81930 (70.008) 11922 TOTAL FUNDS 81930 (70.￿78) 11922 A yev 12 months wty)r y¢•r12 mcrttlts ¢¢8llbin¢d pxilp)o is u follows: Nel At 30.6.24 At 1.722 in fvnds., Unregtrieted fitod• 396253 8.169 404.422 TOTAL FUiYDS .396253 .8.169 404,422 A CU￿¢￿ year 12 months and wior yew 12 month cMbIn￿ nes movement in fiu¥J& included in th¢ follows: Movement iti fitnds 154.803 {146h34) 8.169 TOTAL FUNDS 154J03 (146.634) 8.169 Page 10

the FIna￿la1 tatements- RELATED PARTY DISCLOSURES Trr¢w¢r¢ no r¢lat¢d party trzn5a¢tions for th¢y¢w ¢ntsl 30 June 2024. Pag¢ll

Ddailed Statem e YeorEn 30.624 30ffj23 INCOME AIYD ENDOWMEIYTS DoDatlons lepeles Donations Membership fce5 5,885 5,719 28551 4.103 11.604 31654 Otbertrndlng 8dlvltles Fundraising events Rental of building 1.206 13.221 2.057 11,039 14.427 13,096 IDve8lment kneome Ini¢T¢St rec¢ivabl¢- trading 1.043 416 Chrlt#blt etivltleJ Lunch Club takings Lunch club wntributions Bcfricnding Variou$ club8 ond wyps 32.015 943 24,947 948 1,100 9,769 10,676 44,799 36,764 Totsi IncomlDK rnowre4B 71.873 82.930 EXPENDITUR Charltable #dfvltles Lunch club Befri¢ndin8 15.910 3.900 14,549 3,317 19.810 17.866 Kmployee ¢osts Wagc$ Stsff training 36Jll 26J16 12 36.511 26J28 Support eo8ls 1.207 4.256 2.159 6,643 206 lJ37 2,807 1.685 14.531 642 Light and hea¢ PJrmis¢s ¢leatLing Premisv repatrs and ￿Tr¢wai8 Pl8ntAnd m￿hinery 14.471 21.202 Thi8 PAge does not fomi partof the ststutory financial ststements Pag¢ 12 .

Concern Cow opw Detsiled for the Year t of Financ￿1 Activities 30 June 2024 30.624 30.623 OtbeT Costs I￿sUr￿n¢t Tdephone Postag¢ and ststionery 1,513 920 1,365 906 579 3.339 1850 Sundries 1,487 502 GDvernaDte eosts AuditoTr' remuneration 1.008 TotAI resources expendthl 76,626 70,(K18 Ne¢ (¢xpeTrdlthr¢ylntome {4.753) 12,922 This page do¢s not fom] part of the statu¢ory fina￿la1 statetn¢nts Page 13