Yeovil Day Centre Society
Annual Report and Financial Statements
For the Year Ended 31 March 2021
Charity Registered in England and Wales Number: 258663
Yeovil Day Centre Society Contents For the Year Ended 31 March 2021
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees’ Annual Report | 2 - 4 |
| Independent Examiners’ Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 - 13 |
Yeovil Day Centre Society Reference and Administrative Details For the Year Ended 31 March 2021
| Trustees | M Porter | |
|---|---|---|
| S Farnham | ||
| Management Committee | M Porter | (Chairman) |
| S Farnham | ||
| T Mitchell | (Secretary) | |
| P Mitchell | (Centre Manager) | |
| Principal Office | Yeovil Day Centre | |
| 20 South Street | ||
| Yeovil | ||
| Somerset | ||
| BA20 1QE | ||
| Independent Examiner | Michelle Ferris BSc (Hons) FCA DChA | |
| Albert Goodman LLP | ||
| Goodwood House | ||
| Blackbrook Park Avenue | ||
| Taunton | ||
| Somerset | ||
| TA1 2PX | ||
| Bankers | Lloyds TSB | |
| 9 High Street | ||
| Yeovil | ||
| Somerset | ||
| BA20 1RN | ||
| Solicitors | Porter Dodson | |
| Telford House | ||
| The Park | ||
| Yeovil | ||
| Somerset | ||
| BA20 1DY |
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Page 1
Yeovil Day Centre Society Trustees’ Report For the Year Ended 31 March 2021
The Trustees have pleasure in presenting the annual report and the financial statements for the year ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s Constitution and the Charities Act 2011.
The provisions of 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) - (Charities SORP (FRS 102)) have been adopted in preparing the annual report and financial statements of the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document and Constitution
Yeovil Day Centre Society is a registered charity in England and Wales, charity number 258663. The charity’s principal office is 20 South Street, Yeovil, Somerset, BA20 1QE. It is governed by its Constitution dated 13 October 1969.
Recruitment and Appointment of Trustees
Appointment of Board members (“Trustees” for Charity legislation purposes) is governed by the Constitution of the charity. The Trustees are authorised to co-opt new members on to the Board to fill vacancies in order to ensure adequate representation and diversity.
The following people were the Trustees of the charity during the year:
M Porter S Farnham
The Trustees administer the charity through a management committee with the appointment of a full time manager to manage the day to day operations. The management committee meets quarterly to oversee the day to day operations of the charity.
The management committee who served during the year were:
M Porter (Chair) T Mitchell (Secretary) P Mitchell (Centre Manager)
OBJECTS AND ACTIVITIES
Charity objects
The objects of the charity are to improve the conditions of life of the aged and disabled persons resident in the Borough of Yeovil and its neighbourhood and for this purpose to provide a centre at which recreations and catering facilities may be made available.
In practice this is carried out through the operation of Yeovil Day Centre which provides hot meals and activities for those who need it.
The Day Centre opened its doors on 1 June 1970. In 1975, an appeal fund was set up to finance the extension to the building, which was completed and opened in 1976. The extension together with the building (the freehold of which is now owned by the Society) form the integrated block from which the Centre now operates.
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Page 2
Yeovil Day Centre Society Trustees’ Report For the Year Ended 31 March 2021
Public Benefit
The Trustees have had regard to the Charity Commission’s guidance on public benefit. Public benefit is carried out through the activity that the charity undertakes.
ACHEIVEMENTS AND PERFORMANCE
Review of activities
The Day Centre provides a two course hot meal at a minimum cost to each member based on freshly prepared and cooked local ingredients.
The Day Centre also provides day care to its members together with various activities which have developed a community in which those attending have an active social life. A small number of members are financially supported and referred to the Centre by South Somerset Social Services where they are encouraged to take part in a more active social life which they would not do if they were left at home. Some of the members are referred to give their home carers a break. The centre has sadly been closed to the members since March 2020 to prevent the risks associated with the Covid 19 pandemic.
The society holds a range of functions throughout the year, attended by various guests. The charity previously made its facilities open to room rental with South Somerset Disability Forum before it was dissolved and the Yeovil Family Church who now operate from the Gateway. The university of the 3rd Age still hire rooms having only restarted their meetings since July 2021. The loss of this rental income has created a gap of £10,000 to our earnings.
The Day Centre is open to members of the public although membership is encouraged for a nominal fee to cover visitor administration and to collect personal details for insurance purposes.
The charity still prepares and supplies a meal service to Yeovil Community Meals, who collect the prepared food from the centre and deliver to the elderly and infirm.
The charity would be unable to deliver meals at the cost that is provided without the support of some local supermarkets, for which we are extremely grateful. Particular thanks go to Marks & Spencer, Nandos, Morrisons and Lidl in Yeovil. Their support is enabling the charity to begin to provide food packages to meal users and the local homeless community. Our evening meal provision ot the homeless was supended in March 2020 and has yet to start during the ongoing pandemic.
FINANCIAL REVIEW
Financial Position
Incoming resources in the year were £103,447 (2020: £94,203).
A surplus of £19,301 was made in the year (2020: £14). At the balance sheet date total unrestricted reserves were £343,591 (2020: £324,290).
The charity maintains a cash balance of £239,807 (2020: £220,155) and has net current assets of £240,110 (2020: £220,441). Total net assets are £343,591 (2020: £324,290).
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Page 3
Yeovil Day Centre Society Trustees’ Report For the Year Ended 31 March 2021
Reserves
The charity’s free reserves at the year end totalled £230,110. These reserves are held to meet the future demands of the charity’s services and to improve and expand those services within Somerset. The Trustees have designated £10,000 for replacement and development and it is anticipated that this will be used within the next few years.
COVID-19
During the reporting period the centre closed its doors to members and visitors from February 2020 due to the Covid 19 outbreak. This has had a negative impact on the centre’s rental and letting income during 202021. The Trustees decided that they had to close the front door to control the number of people entering as this would have created a risk to the external meals service through Yeovil Community Meals service. The YCMS meal service is now our largest client and therefore the delivery of this service was considered critical to the future of the service users. As a result the centre has only been open to members of staff and volunteers, all of whom have been through a Covid 19 induction and have a daily temperature test on entry.
The number of daily meals initially increased by 45% since February 2020 and as a result the centre has had to increase staff resources with extra costs due to the new routines and sanitising requirements. The costs of these resources will be covered by the increase in meals out income. The loss of the rental income will have an impact on the centre as we continue through the pandemic and we are pleased that we have reserves to weather the storm. The centre remains closed to in service meals during this period and is still closed as at December 2021. The Trustees do not foresee this changing due to the Omnicon variant from late 2021.
STATEMENT OF TRUSTEE’S RESPONSIBILITIES
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 19 January 2022 and signed on their behalf by:
M Porter - Trustee
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Page 4
Yeovil Day Centre Society Independent Examiners' Report to the Trustees For the Year Ended 31 March 2021
I report to the trustees on my examination of the accounts of Yeovil Day Centre Society (“”the Society”) for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the Society 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 the Society’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Society as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of 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.
Michelle Ferris BSc (Hons) FCA DChA Goodwood House for and on behalf of Albert Goodman LLP Blackbrook Park Avenue Chartered Accountants Taunton Somerset Date: 24 January 2022 TA1 2PX
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Page 5
Yeovil Day Centre Society Statement of Financial Activities For the Year Ended 31 March 2021
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | ||
|---|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | ||
| Notes | Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ | £ | £ | ||
| Income from: | |||||||
| Donations and legacies | 2 | 14,806 | - | 14,806 | 4,104 | - | 4,104 |
| Charitable activities | 3 | 87,841 | - | 87,841 | 81,301 | - | 81,301 |
| Other trading activities | 4 | 254 | - | 254 | 8,798 | - | 8,798 |
| Investment income | 5 | 546 | - | 546 | - | - | - |
| ______ | ______ | ______ | ______ | ______ | ______ | ||
| Total income | 103,447 | - | 103,447 | 94,203 | - | 94,203 | |
| __ | __ | __ | __ | __ | __ | ||
| Expenditure on: | |||||||
| Charitable activities | 6 | (84,146) | - | (84,146) | (94,189) | - | (94,189) |
| ______ | ______ | ______ | ______ | ______ | ______ | ||
| Total expenditure | (84,146) | - | (84,146) | (94,189) | - | (94,189) | |
| __ | __ | __ | __ | __ | __ | ||
| Net income & net movement | 19,301 | - | 19,301 | 14 | - | 14 | |
| In funds. | |||||||
| Reconciliation of funds: | |||||||
| Total funds brought forward | 12 | 324,290 | - | 324,290 | 324,276 | - | 324,276 |
| ______ | ______ | ______ | ______ | ______ | ______ | ||
| Total funds carried forward | 343,591 | - | 343,591 | 324,290 | - | 324,290 | |
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Page 6
Yeovil Day Centre Society Balance Sheet As at 31 March 2021
| Notes | 2021 | 2020 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible assets | 9 | 103,481 | 103,849 | ||
| Current assets | |||||
| Stock | 1,700 | 1,700 | |||
| Debtors | 10 | 58 | 586 | ||
| Cash at bank and in hand | 239,807 | 220,155 | |||
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| 241,565 | 222,441 | ||||
| Creditors | |||||
| Amounts falling due within one year | 11 | (1,455) | (2,000) | ||
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| Net current assets | 240,110 | 220,441 | |||
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| Net assets | 343,591 | 324,290 | |||
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| The funds of the charity | |||||
| Unrestricted funds: | |||||
| Designated funds | 12 | 10,000 | 10,000 | ||
| General funds | 12 | 333,591 | 314,290 | ||
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| Total charity funds | 343,591 | 324,290 | |||
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Approved by the Trustees on 19 January 2022 and signed on their behalf by:
M Porter
Trustee
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Page 7
Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
1 Accounting Policies
1.1
General information and basis of accounting
The Yeovil Day Centre Society is an unincorporated charity governed by its Constitution. The address of the principal office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Trustees report on pages 2-4.
The financial statements have been prepared in £ sterling on the historical cost basis and 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) - (Charities SORP (FRS 102)) and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2
Income
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Income from grants and donations is recognised at the point at which the amount is unconditionally due.
Income from charitable activities relates to the sale of meals and day centre fees and is recognised when the service is delivered.
Income from other trading activities is primarily rental income and is recognised at the date of supply.
1.3
Donated services
In accordance with the Charities SORP (FRS 102), any unpaid general volunteer time is not recognised in the financial statements.
1.4
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its charitable activities and services. It includes both costs that can be allocated directly to such activities and costs of an indirect nature which are necessary to support them.
1.5
Stock
Stock is valued at the lower of cost and net realisable value.
1.6 Depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and buildings - No depreciation as the building is maintained in a good state of repair Fixtures, fitting and equipment - 25% written down value
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Page 8
Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
1.7 Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
1.8 Taxation
The Yeovil Day Centre Society is a registered charity and is therefore not liable to taxation to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable and is therefore included in the relevant costs in the Statement of Financial Activities.
1.9 Fund accounting
General funds are unrestricted funds receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criterion is charged to the fund, together with a fair allocation of management and support costs as appropriate.
1.10 Financial instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows:
Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 13.
Cash at bank – is classified as a basic financial instrument and is measured at face value.
Financial liabilities – trade creditors, accruals and other creditors are basic financial instruments and are measured at amortised cost as detailed in note 13. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
2 Income from donations and legacies
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | |
|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | |
| Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ |
£ | £ | |
| Donations | 4,806 | - | 4,806 | 4,104 | - | 4,104 |
| Covid 19 rates grant | 10,000 | - | 10,000 | - | - | - |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 14,806 | - | 14,806 | 4,104 | - | 4,104 | |
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Page 9
Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
3 Income from charitable activities
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | |
|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | |
| Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ |
£ | £ | |
| Preparation of meals | 87,407 | - | 87,407 | 54,417 | - | 54,417 |
| Day Centre fees | 434 | - | 434 | 26,372 | - | 26,372 |
| Catering | - | - | - | 512 | - | 512 |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 87,841 | - | 87,841 | 81,301 | - | 81,301 | |
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4 Income from other trading activities
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | |
|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | |
| Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ |
£ | £ | |
| Room hire and rentals | 254 | - | 254 | 8,656 | - | 8,656 |
| Card sales | - | - | - | 142 | - | 142 |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 254 | - | 254 | 8,798 | - | 8,798 | |
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5 Investment income
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | |
|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | |
| Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ |
£ | £ | |
| Bank interest | 546 | - | 546 | - | - | - |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 546 | - | 546 | - | - | - | |
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Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
6 Expenditure on charitable activities
| Unrest- | Rest- | Total | Unrest- | Rest- | Total | |
|---|---|---|---|---|---|---|
| ricted | ricted | Funds | ricted | ricted | Funds | |
| Funds | Funds | 2021 | Funds | Funds | 2020 | |
| £ | £ | £ | £ |
£ | £ | |
| Water | 3,020 | - | 3,020 | 3,346 | - | 3,346 |
| Insurance | 1,965 | - | 1,965 | 2,407 | - | 2,407 |
| Cards | - | - | - | 292 | - | 292 |
| Internet | 280 | - | 280 | 306 | - | 306 |
| Website | 132 | - | 132 | - | - | - |
| Light, heat and power | 7,511 | - | 7,511 | 8,384 | - | 8,384 |
| Wages and salaries | 61,610 | - | 61,610 | 68,385 | - | 68,385 |
| Repairs and renewals | 5,048 | - | 5,048 | 6,618 | - | 6,618 |
| Management fees | 1,062 | - | 1,062 | 787 | - | 787 |
| Telephone | 420 | - | 420 | 419 | - | 419 |
| Travel | 35 | - | 35 | |||
| Cleaning and laundry | 1,640 | - | 1,640 | 1,610 | - | 1,610 |
| Accountancy | 500 | - | 500 | 500 | - | 500 |
| Independent examination fees | 460 | - | 460 | 460 | - | 460 |
| Sundry expenses | 95 | - | 95 | 184 | - | 184 |
| Depreciation | 368 | - | 368 | 491 | - | 491 |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 84,146 | - | 84,146 | 94,189 | - | 94,189 | |
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7 Wages and salaries
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 61,031 | 68,004 |
| Social security costs | - | - |
| Pension costs | 579 | 381 |
| ______ | ______ | |
| 61,610 | 68,385 | |
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No individual employee was paid over £60,000 (2020 – £60,000).
There were 8 employees during the year (2020 – 7).
The centre manager is considered the only key management personnel. Total employee benefits of the key management personnel were £13,085 (2020 - £17,000).
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Page 11
Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
8 Related parties
The trustees (or any persons connected with them) did not receive any remuneration during the year (2020 - none), and there were no related party transactions (2020 – none).
9 Tangible fixed assets
| Land and buildings | ||||
|---|---|---|---|---|
| Freehold | Equipment | Total | ||
| Cost | ||||
| At 1 April 2020 | 102,378 | 70,021 | 172,399 | |
| Additions | - | - | - | |
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| At 31 March 2021 | 102,378 | 70,021 | 172,399 | |
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| Depreciation | ||||
| At 1 April 2020 | - | 68,550 | 68,550 | |
| Charge in year | - | 368 | 368 | |
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| At 31 March 2021 | - | 68,918 | 68,918 | |
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| Net book value | ||||
| At 31 March 2021 | 102,378 | 1,103 | 103,481 | |
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| At 31 March 2020 | 102,378 | 1,471 | 103,849 | |
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| 10 | Debtors | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Trade debtors | 32 | 100 | ||
| Prepayments | 26 | 486 | ||
| _ | _ | |||
| 58 | 586 | |||
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| 11 | Creditors: Amounts falling due | within one year | ||
| 2021 | 2020 | |||
| £ | £ | |||
| Trade creditors | 285 | 1,040 | ||
| PAYE & NI | 210 | - | ||
| Accruals | 960 | 960 | ||
| _ | _ | |||
| 1,455 | 2,000 | |||
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Page 12
Yeovil Day Centre Society Notes to the Financial Statements For the Year Ended 31 March 2021
| 12 | Statement of funds – 2021 | ||||
|---|---|---|---|---|---|
| Balance | Balance | ||||
| 01.04.20 | Income | Expenditure | 31.03.21 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General funds | 314,290 | 103,447 | (84,146) | 333,591 | |
| Designated fund | 10,000 | - | - | 10,000 | |
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| Total unrestricted funds | 324,290 | 103,447 | (84,146) | 343,591 | |
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| Statement of funds – 2020 | |||||
| Balance | Balance | ||||
| 01.04.19 | Income | Expenditure | 31.03.20 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General funds | 314,276 | 94,203 | (94,189) | 314,290 | |
| Designated fund | 10,000 | - | - | 10,000 | |
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| Total unrestricted funds | 324,276 | 94,203 | (94,189) | 324,290 | |
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- The designated fund is held by the charity for replacement and development of equipment.
13 Analysis of net assets between funds
| Unrest- | Rest- | Total | Unrest- | Rest- |
Total |
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| ricted | ricted | Funds | ricted | ricted |
Funds |
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| Funds | Funds | 2021 | Funds | Funds |
2020 |
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| £ | £ | £ | £ |
£ |
£ |
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| Tangible assets | 103,481 | - | 103,481 | 103,847 | - |
103,847 |
| Net current assets | 240,110 | - | 240,110 | 210,443 | - |
210,443 |
| ______ | ______ | ______ | ______ | ______ | ______ | |
| 343,591 | - | 343,591 | 324,290 | - |
324,290 | |
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‗‗‗‗‗‗ |
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|
| Financial instruments | ||||||
| Categorisation of financial instruments | 2021 | 2020 | ||||
| £ | £ | |||||
| Financial assets that are debt instruments measured at amortised cost 239,839 |
220,255 | |||||
‗‗‗‗‗‗‗ |
‗‗‗‗‗‗‗ |
|||||
| Financial liabilities measured at amortised cost | 1,455 | 2,000 | ||||
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|||||
| There were no items of income, expenditure, gains and losses to report (2020 - none). |
14 Financial instruments
Produced by Albert Goodman LLP
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