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¢ 4*aDe￿￿ 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
compl*d 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
R*5tere41 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 examkn*s I¢￿rt to thetrwteu of Age C(¥*e¥n (Cowpl*iM) (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 at*ntm 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
Wa*rlooville
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 ft*theye4rentsJ 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
Ch*rlt#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