kirkfjice
Accou nta nts 8 Fi na ncial Advisors
Our Ref.. B-ASC0811GJIKLH
Mr S Heathcote
Ascot District Day Centre Trust
Chandler Centre
Bagshot Road
Sunninghill
Ascot
Berkshire
SL5 9PD
Dear Steven
Ascot District Day Centre Trust- Year End 31 December 2024
Please find attached the charity's accounts for the year ended 31 December 2024. 1 should be
grateful if you would review the accounts and if satisfied please provide your approval by e-
signing where indicated using our electronic signature system. on￿ you have signed, the
system will automatically return the accoulns to me so that we may add our firm's e-signature
to the accountant's report.
Vvhen all parties have signed, you will receive an e-mail from the software confirming that the
document has been executed and containing a link lo view the document. You should
download a co
via the link and save on file for future reference- it ma
be difficult to
retrieve a co
at a later date.
If you have any queries, please do not hesitate to call.
Yours sincerely
Graham Jennings
Partner
KLH
Thp Cowty&td
Hyh Streét
Ascol
Berksnire aL5 7HP
Ifjctol￿ House
178- 180 FlÉét Rcad
eel
H&mp5hire liU51 4DA
Zeeta House
00 UFper RKhmond Ro&d
Pulnty
London ￿￿15
DJVFsfokL¥PEI)PLE
Ihlo@kiikiitè.C&.uk l YJ%Yw.krrkiicèLtt.uk
Tèl. 44410}1344 875th)
Tél.. +44 {0)IQ5Q 96DSC
Tèl. +44 IOIQO $789 8588
Kirkknll In FrylAnd&¥￿1tr

Charity registration number 269845
ASCOT DISTRICT DAY CENTRE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ASCOT DISTRICT DAY CENTRE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs C Bateson
Mrs E Fletcher
Mr R Oliver
Mr S Healhcole
Mr R Ellison
Ms Y E Bruce
MsARoss
Mr C Turle
(Appointed 24 February 20251
Charty number
269845
Prlnclpal addrgss
Chandler Centre
Bagshol Road
Sunninghill
Ascot
Berkshire
SL5 9PD
Independent examlner
Kirk Rice LLP
The Coutyard
High Street
Ascot
Berkshire
SL5 7HP

ASCOT DISTRICT DAY CENTRE TRUST
CONTENTS
Pagg
Trustees. report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-13

ASCOT DISTRICT DAY CENTRE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with thè charity's governing document, the Charities Act 2011 and Accounting and
Reporting by Charities." Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191.
Hlstory, Oblectlves and Actlvltles of the Charlty
The Ascot District Day Centre was established in 1975 by Dr G Chandler, a local GP and other like-minded
members of the community with the objective of promoting the weware of the aged and the other inhatJ"lanls as the
Trust shall determine, of the parishes of North Ascot, South Ascot, Sunninghill, Sunningdale and Wnkfield.
Mèmbership is open lo anyone wilhoul distinction over thè age of 50.
The Ascot Day Centre is open lo members from Tuesday lo Friday each week. A transport service between
members homes and the Centre is providing daily, morning and afternoon, by the Cenlre's two minibuses. A variety
of activities and ServI￿S are provided each day, including trips to local places of interest.
Publ1¢ benoflt
The trustees have discussed the issue of public benefit and are confident that the breadth and scope of the Work
that the Charity undertakes, as disclosed in this report, complies with Sedion 17 of the Charities Act 2011 and has
due regard to the Charity Commissions general guidance on public benefit. The Charity is a public benefit entity.
Grant making policy
As policy, the Trust does not make grants.
Achlevements and perfom)ance
The operations of the Trust are based al the Chandler Cenlre, Ascot, and consists of the one category of activity,
that of the Ascot District Day Centre.
The Ascot District Day Centre uses the facilities of the Chandler Centre, the running costs and m?intenance of
which are paid by the Trust from Ascot District Day Centre funds.
The Ascot Dislncl Day Centre
The Ascot District Day Centre serves the elderfy members of the local community, who pay a small annual
subscription which enlilles them lo have full use of the Centre and its amenities. The Day Centre is open, offering
these services 4 days per week and we plan to increase to 5 dayslweek in 2025.
The Day Centre is stsffed by 5 permanent part-lime employees, who are in tum well supported by volunteers.
Transport is provided for members between home and the Day Centre with the help of volunteer drivers. A hol
lunch, freshly cooked on the premises, is provided each day at the Day Centre, together with refreshnents
throughout the day.
Ben8factors' Club
In Summer 2008 2 Benefactors, Club was formed with a view to fund raising and improving the aware￿SS of the
Day Centre wthin the local community. Annual donations are sought from private and business members of the
community and regular social events are held lo foster friendship, a sense of community and lo promde awareness
of the latest Day Centre aclivilies. This has been a highly successful Initiative with currently over 120 Benefactors
who play a significant role in our fund-raising activities.

ASCOT DISTRICT DAY CENTRE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnanclal revlew
ReseThes policy
Our experience of income loss during the Covid 19 pandemic Iwhilsl many fixed costs remained) has driven our
policy aim to maintain Reserves in the form of Unrestricted Funds less Fixed Assets, as a percentage of annual
expenditure at the level of 100 /.
At 31 sl December 2024, the Trust's Nel Current Assets lolalled £139,534. This as a percentage of total annual
expenditure Is 96tsh.
Investment poI￿Y
All monies raised by and on behalf of the Trust shall be applied to further the objectives of the Trust and for no other
purpose.
The outsourced financial management service shall maintain proper accounts, which are independentty examined
annually by qualified accounlanls. Management accounts are submitted to the Board of Trustees at least quarterfy.
The current investment policy as agreed by the Board of Ttuslees is for surplus funds lo be held in bank deposit
accounts and in the COIF Charities Deposit Fund, managed by CCLA.
Risk Management
The trustees have assessed the major risks to which the charity is exposed, in particular those related lo operational
and financial mallers, and have sel up appropriate procedures lo reduce exposure to those risks.
Plans for future perlods
The trustees intend that the existing manner In which the Day Centre runs and the services il provides will continue,
providing a safe environment for our membeis. Improvements and repairs to the infrastructure, fixtures and fittings
have bèen made to ensure high stsndards are maintained. Investment in our building is planned for 2025, to further
improve facilities for members and lo extend the administrative office area.
Stsff are periodically sent on courses. lo ensure that they keep up to date with changes and improvements in the
welfare of the elderly, Health and Safety, Food Hygiene requirements etc.
Structure. gov9rnan¢g and managgm9nl
The existing conslilulion, which was prepared in 1975, has been reviewed by the trustees lo ensure it meets current
practice. 11 was agreed in a trustees meeting following the year end, that the current conslilulion will be revised in
2025.
Names of trustees-
From 1 January 2024 to the dale of this report, the trustees of the Charity have been as shown".
Mrs C Bateson
Mrs E Fletcher
Mr R Oliver
Mr S Healhcole
Mr R Ellison
Ms Y E Bruce
MSA Ross
Mr C Turle
(Appointed 24 February 20251

ASCOT DISTRICT DAY CENTRE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustee sele¢tlon method:
The Charity's trustees are elected at each annual general meeting of the Trust or are co-opted by the extant
trustees during the year.
The Trust Deed gives the trustees the power to apply all funds raised in such a manner as they thiik fil providing il
is applied to further the objects of the Trust and for no Other purpose. In this manner, the trustees ¥MII ensure that
proper maintenance of the Trust's assets is undertaken and identify appropriate projects for the improvement of the
welfare of ils members.
The trust holds a Lease for 60 years from 1977 with the Royal Borough of Windsor & Maidenhead for the land on
which our building sils, al a peppercorn rent. On 19 De￿mber 2019 the Cabinet of the Royal Borough of Windsor &
Maidenhead approved the Surrender and Renewal of the Lease for Ascot Day Centre Trust for a term of 117 years
al a pepper￿rn rent.
Negotiations over the new Lease are still ongoing.
Funds held as custodian trustee
The custodian Iruslees for the Charity during the period from 1 January 2024 10 31 December 2024 were".
Mrs E Fletcher
Reference and Admlnlstratlve Detalls
Registered Chanty number..
269845
Registered in England and Wales
Principle AddTrss
The Chandler Centre
Bagshot Road
Sunninghill
Ascot
Berkshire
SL5 9PD
Pmfessional advisors."
- The Charity's bank is Barclays Bank plc, Leicesler, LE87 2BB.
The Charity's accounlanls are Kirk Rice LLP, Ascot.
The trustees, report was approved by the Board of Trustees.
(Lk
Mr S Healhcole
Trustee
Date..

ASCOT DISTRICT DAY CENTRE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ASCOT DISTRICT DAY CENTRE TRUST
I report lo the trustees on my examination of the financial slalemenls of Ascot District Day Centre Trust Ilhe charilyl
for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial slalements in a¢¢ordan¢e with
the requirements of the Charities Act 2011 Ilhe 2011 Act}.
I report in respect of my examination of the charity's financial stslements carried out under secbon 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Independent examinerfs statement
Your attention is drawn to the fact that the charity has prepared financial slalements in aCcOrda￿e wth Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities." Statement
of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations bul has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act", or
the financial slalements do not a¢cord with those re¢ords,' or
the financial slalements do not comply wth the applicable requirements Con￿mIng the form and content of
accounts set out In the Charities (Accounts and Reports1 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 concems and have come across no other mallers In connection wlh the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the finan￿al slalements lo be reached.
Kirk Rice LLP
MrGMD Jennings FCCA CTA
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP
Dated..

ASCOT DISTRICT DAY CENTRE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Notes
In¢om9 and gndowmgnts from:
Donations and legacies
Charitable activities
Investments
Other income
71,454
34,991
8,476
2,300
28,985
25,362
1,442
Totsl income
115,221
55,789
Expanditure on:
Charitable activities
Running of Day Centre
145,660
126,699
Totsl expendlture
145,660
126.699
Net expendlture and movement In funds
130,4391
170,9101
Reconclllatlon of funds:
Fund balances at 1 January 2024
207,825
278,735
Fund balanc&s at 31 December 2024
177,386
207,825
The statement of finanaal activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

ASCOT DISTRICT DAY CENTRE TRUST
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
37,852
11,704
Current assets
Debtors
Cash at bank and in hand
12
11,737
129,256
42,563
157,374
140,993
199,937
Credltots: amounts falllng due wlthln
one year
13
11,4591
13,8161
Net current assets
139,534
196,121
Totsl assets less current liabilities
177,386
207,825
Net assets excluding pension liability
177,386
207,825
The funds of the charlty
Unrestricted funds
177,386
207,825
177,386
207,825
The financial statements were approved by the Iruslees on .
Mr S Healhcole
Trustee

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charity infomiation
Ascot District Day Centre Trust is a charrtable Irusl.
1.1 Accountlny conventlon
The finanaal statements have been prepared in accordance with the charity's constitution. the Charities Act
2011, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" l FRS 102.1
and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo chaiilies preparing their accounts In accordance with the Finanaal Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The charity is a Public
Benefit Enlily as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Ststgnent of
Cash Flows.
The finanaal statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practi￿ which is referred lo in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
Al the lime of approving the financial stslemenls, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable futurè. Thus the trustees
continue to adopt the going concern basis of ac¢ounling in preparing the financial stalemenls.
1.3 Charltable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted ftjnds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the
charity.
1.4 Income
Al income is recognised in the Statement of Finanaal Activities On￿ the charity has entidement to the funds,
it is probable that the income will be received and the amount can be measured reliably.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslru¢tive obligation commilling the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in se￿ement and
the amount of the obligation can be measured reliably. ExpenditLJre is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the category. Vvhere costs cannot be
directly attributed lo particular headings they have been allocated to activities on a basis consislenl with the
use of resources.

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ounllng poll¢lg$
Icontlnugdl
1.6 Tangibl8 fixad assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, net of
depreciation and any Impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Leasehold land and buildings
Fixtures and fittings
Motor vehicles
5°/0 on cost
200/0 on cost
25Qh on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
Flxed assets grants
Specific grants for the purchase of fixed assets receivable from local governments are recognised when there
is.. 11 entitlement to the grant, 21 virtual certainty that it wll be received and 31 suffiaent measurability of the
amount. Unspent grants are shown on the balance sheet as restricted funds.
1.7 Impalrment of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have SLrfered an impaimienl loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment
loss lif any).
1.8 Taxatlon
The charity is exempt from tax on its charitable activities.
1.9 Employee benefits
The cost of any unused holiday enliuement is recognised in the period in which the employee's services are
received.
Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed
lo lerminale the employment of an employee or to provide termination benefits.
1.10 Retlrement beneflts
The charity operates a defined contribution pension scheme. Contributions payable lo the charitys pension
scheme are charged lo the Statement of Financial Activrfcies in the period lo which they relate.
1.11 Fund accounting
Unrestricted funds can be used in accordan￿ with the charitsble objectives at the discretion of the trustees.
Reslricled funds can only be used for particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for partiwlar restricted purposes.

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ounllng poll¢lg$
Icontlnugdl
1.12 Legaci9$
Pecuniary legacies are recognised as receivable once probate has been granted and nolificalion has been
received.
Residuary legacies are recognised as ￿Ceivable once probate has been granted, provided that sufficient
information has been received to enable valuation of the Charity's enlillemenl.
Reversionary interests involving a life lenanl are not recognised due to the intrinsic uncertainlEs in valuing
them.
Income from donatlons and legacles
Unrestricted Unrestricted
funds
funds
2024
2023
Donations and grfts
Grants re￿IV2b1e for core activities
71,454
28,235
750
71,454
28,985
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
6,476
1,442
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
2,300

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charltsble actlvltles
Unrestricted Unr9$trict&d
funds
funds
2024
2023
Contributions Iow8rds transport costs
Gift Aid
Contributions towards food costs
5,465
11,856
17,670
3,899
3,412
18,051
34,991
25,362
Expendlture on charltable actlvltles
Running of Running of
Day Centre
Day Centre
2024
2023
Dlrect costs
Stsff costs
66,497
9,531
2,302
782
488
5,102
21,924
8,607
4,735
3,679
7,838
54,041
5,935
2,306
1,190
Insurance
Telephone
Postage and stslionery
offi￿ and premises expenses
Food costs
Motor running ¢osls
Repairs and maintenance
Members, functions and activits'es
Cleaning
Depreciation
Other charitable expenditure
3,233
21,209
9.046
4,057
2,564
6,862
i i
7,871
140
8,293
1,735
139,496
120,484
Share of support and governance costs Isee note 71
Governance
6,164
6,215
145,660
126,699
Analysis by fund
Unrestricted funds
145,660
126,699
10-

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to actlvltles
2024
2023
Governance costs
6,164
6,215
Analysed between:
Running of Day Centre
6,164
6,215
Trustees
None of the Iruslees lor any persons connected with them) ￿ceiVed any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of ernployees during the year was..
2024
Number
2023
Number
Total
Employment costs
2024
2023
Wages and salaries
Other pension costs
63,926
2.571
52,266
1,775
66,497
54,041
There were no employees whose annual remuneration was more than £60,000.
10 Taxatlon
The charity is exempt from laxalion on its activities because all ils income is applied for charitable purposes.

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Tanglble fixed assets
Leasehold Fixture5 and
land and
fittings
bulldlnys
Motor
vehicles
Totsl
Cost
Al 1 January 2024
Additions
23,167
87,424
34,019
55,118
165,709
34,019
Al 31 December 2024
23,167
121,443
55,118
199,728
Depreciation and impaimient
Al 1 January 2024
Depreaation charged in the year
22,009
1,158
81,082
5,862
50,914
1,051
154,005
7,871
Al 31 December 2024
23,167
86,744
51,965
161,876
Carrylng amount
At 31 December 2024
34,899
3,153
37,852
Al 31 December 2023
1,158
6,341
4,205
11,704
12 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
11,737
5,803
36,760
11,737
42,563
13 Credltors: amounts falllng dug wllhln one year
2024
2023
Trade creditors
Other creditors
1,216
243
3,497
319
1,459
3,816
14 Retirement benefit schemes
2024
2023
Defined contrlbutlon schemes
Charge to profit or loss in respect of defined contribution schemes
2,571
1,775
12-

ASCOT DISTRICT DAY CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Rgtlrgmgnt bgneflt s¢h9mg$
Icontlnugdl
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charty in an independently administered fund.
15 Unre$trlcted funds
The unrestricted funds of the charty comprise the unexpended balances of donations and grants which are
not SLJbject to specific conditions by donors and grantors as to how they may be used. These indude
designated funds which have been set aside out of unrestricted funds by the trustees for specific purwses.
At 1 January
2024
Incomlng
resource$
Rgsour¢es
expendad
A131
De¢gmb8r
2024
General funds
207,825
115,221
1145,6601
177,386
Previous year-
At 1 January
2023
Incoming Resources
resources
expended
At31
December
2023
General funds
278,735
55,789
1126,6991
207,825
16 Related party transactlons
There were no disclosable related paty transactions during the year12023 - none).
17 Ultimate controlling party
The charity is controlled by the trustees.
18 Independent examination fee
The trustees agreed a fee of £1,500 exduding VAT 12023.. £1,5001 to be remunerated lo the independent
examiner.
13-