REPORT OF THE TRusfEES AND FINANQAL STATEMEp¥rs
FOR THE YEAR ENDED 3111 DECEMBER 2024
FOR
THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
REGISTERED CHARITY NUMBER: 262719
Bemerton Lodge Sodal Centre
Christie Miller Road
Sallsbury
Wilts
SP2 7EN

THE JO BENSON DAY ￿NTrE FOR THE PHYSICALLY HANDICAPPED
CONTENTS OF THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 De￿mber Z024
Page
Report of the Trustees
Independent Examlnerfs Report
Statement of Financlal Attivlties
Balance Sheet
Notes to the Financial Statement5
7-11

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and the independently examined financial statements of the charity for the year ended
31 De￿mber 2024. The trustees have adopted the provision5 of the Statement of Recommended Practice (SORP}
"Aceounting and Reporting by Charities- in preparing the annual report and financial statements of the charity-
STATUS
The Trust is an unincorporated charity and is governed by a deed dated 27 April 1971.
TRUSTEES OF THE CHARITY
The trustees during the year under review were:
Michael Bowyer
Malcolm Hitchings
Jenny Collings
Nigel Turk
Hilary Maidment
Dr Beth Robertson
Charles Woodburn Benson
Christine Pearce
Rosemary Ing5
All trustees give their tlme voluntarily and receive no monetary benefrts from the Charty. We aim to recwit trustees who
have experience of worklng with vulnerable adults over 18. It is desirable rf these indlviduals have experience of the
voluntary settor and can offer skills i.e. financial, marketin& etc. which would benefit the Charity. New trustees are
appointed by the Board of Trustees after the relevant interview pro￿5$. New trustees receive an induction pack
containing significant documents of the organisation and the legal responsibilities of the role.
RISK MANAGEMEI
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that there are systems in
place to mitigate the exposure to such risks.
OBJEcfivES AND ACTIVITIES
The objertives of the charity are the provision of day care, craft and social activities for physically disabled adults and to
give carers a day off. The Trustees meet formally at quarterly intervals and at other times when required. Routine
business is delegated to the Chairman and the charitys administrator.
The Trustees have considered the Charity Commission's General Guidance on public benefit and are sat15fied that the
public benefit requirement is being met.
ACHIEVEMENTS AND PERFORMANCE
During the year the trustees met 5 time5, in February, May, August, October and November. Discussions commenced
about broadening the spectrum of our members by removing the referen￿ to "for physically disabled adults"
Health and Safety measures following Covid have been implemented.
A new membership form ha5 been devised giving access to more information and giving expectation5 of members and of
staff. A business continuity plan has been put in place to deal with sudden or unexpetted closure - this was successfully
tested shortly afterwards.

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY MANDICAPPED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
th
On June 18 an open Morning took pla￿. Visrtors induded the High Sheriff of Wiitshire. the Salisbury Cty Mayor, the
local MP and local councillors along with representatives from care homes and care agencies. Valuable contacts were
made. and awareness of the centre wa5 raised.
To reduce/eliminate the anticipated deficit it was agreed to increase daily subscription rates in two stages. January and
July 2025.
Discussions began on becoming a Charitable Incorporated Organi5ation.
It was noted that our lease of the premises with the Order of St John Care Trust expires in September 2025.
FINANCIAL REVIEW
In 2023 it was preditted that an operating1055 for 2024 would again be incurred. and this Was why discussions took place
about increasing subscription rate5. The draft accounts for the year to 31, December 2024 show a loss of £30,849
[£79,233 expenditure, less £48,384 income).
Although this result is disappointlng, the deficit was largely offset by a financial gain on the sale of investments1£2,686)
and a gain on the revaluation of our investment portfolio at the year-end1£27.2071- resulting in an overall loss of only
£956 compared with a loss of £6￿06 in 2023.
Receipts from donations totalled £557 in 20241£308 in 2023) and there was no iTrcome from legacies.
The increased subscription rates introduced in 2024 led to a small increase in subscription income for the year of £37,225
compared to £36,639 in 2023. but the increased rates were nullified by the continuing problem in maintaining the
number of member days.
The further increases in subscription rates operative from January 2025 and later in July 2025 will hdp. but again the
beneficial effect will be minimal if member days are not increased.
The total investrnent income for 2024 was £9.521. rising from £7,623 for 2023 following discussions with our investment
advisor5 Cazenove to adjust our portfolio to produce more income.
Expenditure rose by E2.969 in the year1£78,233 in 2024, £75,264 in 2023) excluding the provision for £l.000 independent
examination fee treated as donated services. The increase in salarie5 of £5,273 was partly offset by a reduction in Support
Costs.
2024 benefitted from a £2,6851£744 in 20231 net profit on the Sale of investments. In addition, there was a £27,208
unrealised net gain on the revaluation of the portfolio at the year end, compared with an unrealised net gain of £13,391
in 2023.
The value of investment5, including cash held by Cazenove, increased by a net £28,517 in the year16.7%1 from £427,994
to £456,511.

THE JO BENSON DAY CENTrE FOR THE PHYSICALLY HANDICAPPED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 310ECEMBER 2024
RESERVES POLICY
It is the intention of the Trustees that the freely availèble reserves of the charity should be accumulated up to a level
sufficient to ensure the continuance of its attivities. should there be an unexpected short-term. adverse fluctuation in
income. Reserves are held to cover running costs, including wages. should there be a gap in funding.
ON BEHALF OF THETRU￿EES.
wyer Icha
M Hitchings (T
asur
Date:
7-q.ZS

THE JO BENSON DAY CENTrE FOR THE PHYSICALLY HANDICAPPED
INDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF
TrIE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
FOR THE YEAR ENDÉD 31 DECEMBER 2024
I report to the trustees on my examination of the accounts of the Jo Benson Day Centre For The Physically Handicapped for
the year ended 31 December 2024 which comprises the statement of financial activities, the balance sheet and the notes
to the account5 set out on page5 5 to 11.
Respective responsibilitle5 of trustees and examiner and ba515 of report
As the tharivs trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 20111'the ACYI.
I rewrt in respect of my examination of the tharitys accounts carried out under sectlon 145 of the Act and Sn carrying out
my examination I have followed all the applicable Direttions given by the Charity Commission under section 145{5)Ibl 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 re5pert:
accountin8 records were not kept in respett of the charity a5 required by Section 130 of the Act; or
the accounts do not accord with those record5; or
the accounts do not comply with the applicable requirements con￿MIng the form and content of accounts set
out in the Charities IAccount5 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.
Simon Ellingham BA FCA DChA
Fawcetts LLP
Chartered Accountants
Windover House
St Ann Street
Salisbury
SPI 2DR

THE JO BENSON DAY CE￿[RE FOR THE PHYSICALLY HANDICAPPED
sfATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 DECEMBER 2024
(All Unrestricted Funds)
2024
2023
Notes
INCOME AND ENDOWMENTS FROM:
t)onations and legacies:
Donations
Donated services
557
1,000
308
1,557
1,308
Charitable activities:
Member5 subscriptions
Amenity Contrlbutions
37,225
36,639
8,611
37,225
45,250
Other:
Funttions
81
142
Investment income
9,521
7.623
TOTAL INCOME AND ENDOWMENTS
48,384
54,323
EXPENDITURE ON:
Charitable activities
72,892
6,341
68,564
6.71))
Support costs
TOTAL EXPENDITURE
79,233
75,264
Net gains / (losses) on investments
2,685
744
NET EXPENDITURE
128.164)
120.197)
OTHER RECOGNISED GAINS I (LOSSES):
Gains / {lossesl on revaluation of investments
27.208
13,391
NET MOVEMENT IN FUNDS
1956)
16,806)
RECONCILIATION OF FUNDS:
Total funds brought forward
463,719
470.525
Totsl funds carried forward
462,763
463,719
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed Asset Investments
Equities
United Kingdom
Europe excl. United Kingdom
North America
Japan
Asia excl. Japan
Emerging Markets
Global
18,336
10.097
77.628
9,776
11,527
8.750
49,450
17,235
54.325
13.636
10.487
8.009
50.333
Bonds
United Kingdom
North America
Emerging Markets
Global
35,860
48,448
20,245
11,138
15,437
10,725
29,574
Afternatives
Hed8e Funds
Commodities
Other
18,993
28,623
23,787
333.126
23.440
25,145
24,610
322,488
Multi Asset Fund
113,332
104,765
Schroder Cash Deposit
10,053
456.511
741
427,994
Current Assets
Debtor5
Cash at bank and in hand
io
4,265
3,702
7.967
2,916
36,934
39.850
Creditors: amounts falling due within one year
li
1.715
4,125
Net Current Assets
6,252
35,725
Net Assets
462,763
463.719
Charit funds
General Fund
462.763
462,763
463,719
463,719
The Financial Staternents were approved and authorised for issue by the Trustees on 3 June 2025 and signed on behalf of
the board of Trustees by:
wyer I
air
M Hitchin8S
reas
erl

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
I. SUMMARY OF SIGNIFICANT ACCOLINTING POUCIES
A) GENERAL INFORMATION AND BASIS OF PREPARATION
The charity constitutes a public benefit entity as defined by FRS 102. The fiTrancial staternents have been prepared in
accordance with Accounting and Reporting by Chorities: 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland IFRS 1021, the Charitie5 ALt 2011. and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going con￿rn basis under the historical cost convention. modified to
include certain item5 at fair value. The financial statements are presented in sterling which is the functional currency of
the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all years presented unle55 Otherwise ststed.
All Fixed A55ets are written off in the year of purchase.
Changes to Prevlous Accounts:
No changes have been made to Accounts for previous years.
B) FUNDS
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objettives
of the charity and which have not been desi8nated for other purposes.
C) INCOME RECOGNITION
All incoming resources are included in the Statement of Financial Artivities ISOFAI when the charity is legallv
entitled to the Income after any performance conditions have been met, the amount can be measured rellably
and it is probable that the income will be ￿Ceived.
For donations to be recognised the charity will have been notrfied of the amounts and the settlement date in
writing. If there are conditions attached to the don*ion and this requires a level of performance before
entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of
those condition5 IS within the control of the charity and it is probable that they will be fulfilled.
l)onated facilities and donated professional services are recognised in income at their fair value when their
economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is
determined on the basis of the value of the gift to the chartty. For example, the amount the charity would be
willing to pay in the open market for such facilities and services. A corresponding amount is recognised in
expenditure.
No amount is included in the financial Statements for volunteertirne in line with the SORP. Further detail is given
in theTrustees' Annual Report.
For legacies, entitlement is the earlier of the charity being notrfied of an impeTrding distribution or the legacy
being received. At this point income is recognised. On occasion legacies will be notified to the charity however it
is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated os a
contingent asset and disclosed.
Income from trading attivities Includ￿ income earned from fundraisin8 events and trading activities to raise
funds for the charity. Income 15 received in exchange for supplying goods and 5ervice5 in order to raise funds and
15 recognised when entitlement has occurred.

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024
C) INCOME RECOGNITION (CONTINUED)
Investment income is earned through holding assets for investment purposes such as shares and property. It
includes divldends, interest and rent. Where it is not practicable to identify investment management. GOSts
incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is
included when the amount can be measured reliably. Interest income is recognised using the effertive interest
method and dividend and rent income is recogni5ed as the charity's rl8ht to receive payment is established.
D) EXPENDITURE RECOGNITION
All expendlture Is accounted for on an accruals basis and ha5 been c105sified under headings that aggregate all
costs related to the category. Expenditure is recognised where there is a legal or construttive obligation to make
payments to third parties, it is probable that the settlement will be required and the amount of the obligation
can be measured reliably. It is categorised underthe following headings-
Expenditure on charitable activities includes salarie5, functions and rent.
Other expenditure represent those items not falling into the categories above.
EI SUPPORT COSTS ALLOCATION
Support costs are those that a55i5t the work of the charity but do not directly represent charitable activities and
include office costs and governance costs. They are incurred directly in support of expenditure on the objetts of
the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to
expenditure on charitable activities on a ba515 con5i5tent with use of the resources.
The analysis of these costs is included in note 4.
F) INVESTMENTS
Investments are recogni5ed initially at falr value which Is normally the transaction price excluding transartion
Costs. Subsequently, they are measured at fair value with changes reco8nlsed In 'net gains / {losses) on
investments, In the SOFA If the shares are publicly traded or their fair value can otherwise be measured
reliably. Other Investments are measured at cost less impairment.
G) DEBTORS ANO CREDITORS RECEIVABLE / PAYABLE WITHIN ONE YEAR
Debtors and creditor5 Wlth no stated interest rate and recelvable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognlsed in expenditure.
INCOME FROM INVESTMENTS
2024
2023
Dividends - equities
Interest- fixed interest securities
Unit Trust distributions
4.835
1.570
3,116
3,360
555
3.708
9.521
7,623

THE JO BENSON DAY CEIffiIE FOR THE PHYSICALLY HANDICAPPED
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ANALYSIS OF EXPENDITURE ON CHARITABLE AcnviTIES
2024
2023
Salaries and agenry costs
Members amenitie5
Functions
Rent
69,192
2,200
63,919
3,145
1.5(K)
1.500
72,892
68,564
ANALYSIS OF SUPPORT COSTS
2024
2023
Investment advisor fee
Office supplies. telephone and broadband
Insurance
Independent examlnation fee
Recruitment Costs
Other
1.948
1,580
725
1,000
1.952
1.395
819
1,088
1,534
6,341
6,700
5. GRANTS AND DONATIONS
No grants or donations were made in the year.
INDEPENDENT EXAMINER'S REMUNERATION
There were no fees paid to the independent examiner.
7. TRu¥fEES' AND KEY MANAGEMENT PERSONNEL REMUNERATION EXPENSES
The trustees neither received nor waived any remuneration during the year12023: £NILI. The trustee5 are considered
to be the key management personnel of the charity.
No payments were made to a third party for expense5 incurred by a trustee12023: £NIL).

THE JO BENSON DAY CENTRE FOR THE PHYSICALLY HANDICAPPED
NOTES TO THE FINANaAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
STAFF COSTS AND EMPLOYEE BENEFITS
Paid Employees:
2024
2023
Gross Salarie5
Employerfs pension contribution
68.675
517
63.438
Total Staff costs
69,192
63,919
No.
No.
Engaged in caring for clients
Management and Administration
Total
No employees received total employee benefits lexcludlng employer penslons costs) of more than £60,IJX) {2023:
none).
FIXED Ass￿ INVEsfMEKrs
Analysis of change during the year:
Market value brought forward
Purchase of investments
Sale proceeds
Profit/lLoss} on sale
427,253
99,992
1110,6801
2,685
{8.0031
27,208
Net gain on revaluation
Market value carrfed forward
446,458
Investments at fair value comprise:
2024
2023
Quoted Investments las above)
Cash within investment portfolio
446,458
10,053
427,253
741
456,511
427,994
io

THE JO BENSON DAY CENTrE FOR THE PHYSICALLY HANDICAPPED
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. DEBTORS
2024
2023
Trade debtors
Prepayments
3,700
565
2,414
502
4,265
2,916
11. cRED￿oRS. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade credltors
Soclal security and other taxes
1.125
590
4,125
1,715
4,125
12. RELATED PARTY TRANSAcfioNS
There were no related partytrdnsartions durln8theyear12023: £NIL).
No amounts were owing to or from Trustees, persons connected with them or other related parties, by the Charlty
at the year end.
13. OTHER ITEMS
al The Charity has no Endowment or Restritted Income Funds.
bl The Charity ha5 no material commitments not provided for in the Accounts.
c} The Charity has not given any guarantees to third parties in the year.
dl The Charity ha5 not received or granted any loan5 in the year.
el The Charity has not made any ex-gratia payments in the year.
li