**Charity registration number 269845 (England and Wales)**
## **ASCOT DISTRICT DAY CENTRE TRUST**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mrs C Bateson||
|---|---|---|
||Mrs E Fletcher||
||Mr R Oliver||
||Mr S Heathcote||
||Mr R Ellison||
||Ms Y E Bruce||
||Ms A Ross||
||Mr C Turle|(Appointed 24 February 2025)|
|**Charity number (England and Wales)**|269845||
|**Principal address**|Chandler Centre||
||Bagshot Road||
||Sunninghill||
||Ascot||
||Berkshire||
||SL5 9PD||
|**Independent examiner**|Kirk Rice LLP||
||The Courtyard||
||High Street||
||Ascot||
||Berkshire||
||SL5 7HP||
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 14|
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 31 December 2025.
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 governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
## **History, Objectives and Activities of the Charity**
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 welfare of the aged and the other inhabitants as the Trust shall determine, of the parishes of North Ascot, South Ascot, Sunninghill, Sunningdale and Winkfield. Membership is open to anyone without distinction over the age of 50.
The Ascot Day Centre is open to members from Tuesday to Friday each week. A transport service between members’ homes and the Centre is providing daily, morning and afternoon, by the Centre's two minibuses. A variety of activities and services are provided each day, including trips to local places of interest.
## **Public benefit**
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 Section 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.
## **Achievements and performance**
The operations of the Trust are based at the Chandler Centre, 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 maintenance of which are paid by the Trust from Ascot District Day Centre funds.
## _The ‘Chandler Club’ at the Ascot District Day Centre_
This year, the trustees have started to use the brand of ‘The Chandler Club at The Ascot Day Centre’ in order to make the distinction that we are providing a social centre (rather than a day care centre) and to increase the attractiveness of the offer to potential members.
The Chandler Club at The Ascot Day Centre serves the elderly members of the local community, who pay a small annual subscription together with a daily attendance fee, which entitles them to have full use of the Centre and its amenities. The Day Centre is open, offering these services 4 days per week with occasional day trips provided to local places of interest.
The Day Centre is staffed by 5 permanent part-time employees, who are in turn well supported by a team of volunteers. Transport is provided for members between home and the Day Centre with the help of volunteer drivers. A hot lunch, freshly cooked on the premises, is provided each day at the Day Centre, together with refreshments throughout the day.
- 1 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## _Benefactors' Club_
In Summer 2008 a Benefactors' Club was formed with a view to fund raising and improving the awareness of the Day Centre within the local community. Annual donations are sought from private and business members of the community and regular social events are held to foster friendship, a sense of community and to promote awareness of the latest Day Centre activities. This has been a highly successful initiative with currently over 120 Benefactors who play a significant role in our fund-raising activities.
## **Financial review**
## _Reserves policy_
Our experience of income loss during the Covid 19 pandemic (whilst 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%. However, this has proved impossible to achieve this financial year.
At 31st December 2025, the Trust's Net Current Assets totalled £105,776. This as a percentage of total annual expenditure is 62%.
## _Investment policy_
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 Trust’s finances are independently examined annually by qualified accountants. Management accounts are submitted to the Board of Trustees at least quarterly.
The current investment policy as agreed by the Board of Trustees is for surplus funds to 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 to operational and financial matters, and have set up appropriate procedures to reduce exposure to those risks.
## **Plans for future periods**
The trustees intend that the existing manner in which the Day Centre runs and the services it provides will continue, providing a safe environment for our members. Improvements and repairs to the infrastructure, fixtures and fittings have been made to ensure high standards are maintained. Investment in our building was carried out in 2025, to further improve facilities for members and to extend the administrative office area.
Staff are periodically sent on courses, to 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, governance and management**
The existing constitution, which was prepared in 1975, has been reviewed by the trustees to ensure it meets current practice. It was agreed in a trustees meeting following the year end, that the current constitution will be revised in 2026.
- 2 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Names of trustees:**
From 1 January 2025 to the date of this report, the trustees of the Charity have been as shown:
Mrs C Bateson Mrs E Fletcher Mr R Oliver Mr S Heathcote Mr R Ellison Ms Y E Bruce Ms A Ross Mr C Turle (Appointed 24 February 2025)
## **Trustee selection 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 think fit providing it is applied to further the objects of the Trust and for no other purpose. In this manner, the trustees will ensure that proper maintenance of the Trust's assets is undertaken and identify appropriate projects for the improvement of the welfare of its 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 sits, at a peppercorn rent. On 19 December 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 at a peppercorn rent.
Negotiations over the new Lease are still ongoing.
## **Funds held as custodian trustee**
The custodian trustees for the Charity during the period from 1 January 2025 to 31 December 2025 were:
- Mrs E Fletcher - Mr J Upperton
## **Reference and Administrative Details**
## _Registered Charity number:_
269845 Registered in England and Wales
## _Principle Address_
The Chandler Centre Bagshot Road Sunninghill Ascot Berkshire SL5 9PD
## _Professional advisors:_
- The Charity's bank is Barclays Bank plc, Leicester, LE87 2BB.
- The Charity's accountants are Kirk Rice LLP, Ascot.
- The Charity's solicitors are Blandy & Blandy LLP, Reading
- 3 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees' report was approved by the Board of Trustees.
Mr S Heathcote **Trustee**
6 August 2026
- 4 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ASCOT DISTRICT DAY CENTRE TRUST**
I report to the trustees on my examination of the financial statements of Ascot District Day Centre Trust (the charity) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
- 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: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
## **Kirk Rice LLP**
Mr GMD Jennings FCCA CTA The Courtyard High Street Ascot Berkshire SL5 7HP 7 August 2026
- 5 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
||**Notes**|**£**|**£**|
|**Income and endowments from:**||||
|Donations and legacies|**2**|115,056|71,454|
|Charitable activities|**3**|22,995|34,991|
|Investments|**4**|5,032|6,476|
|Other income|**5**|405|2,300|
|**Total income**||143,488|115,221|
|**Expenditure on:**||||
|Charitable activities||||
|Running of Day Centre|**6**|170,305|145,660|
|||||
|**Total expenditure**||170,305|145,660|
|**Net expenditure and movement in funds**||(26,817)|(30,439)|
|**Reconciliation of funds:**||||
|Fund balances at 1 January 2025||177,386|207,825|
|**Fund balances at 31 December 2025**||150,569|177,386|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**Total assets less current liabilities**
**The funds of the charity**
Unrestricted funds
**15**|**2025**
**£**
3,890
105,989
109,879
(4,103)|**£**
44,793
105,776
150,569
150,569
150,569|**2024**
**£**
11,737
129,256
140,993
(1,459)|**£**
37,852
139,534|
|---|---|---|---|---|
|||||177,386|
|||||177,386|
|||||177,386|
The financial statements were approved by the trustees on 6 August 2026
Mr S Heathcote **Trustee**
- 7 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Ascot District Day Centre Trust is a charitable trust.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial 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 Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, 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 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement 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 constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
- 8 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at 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 5% on cost Fixtures and fittings 20% on cost Motor vehicles 25% 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.
## **Fixed assets grants**
Specific grants for the purchase of fixed assets receivable from local governments are recognised when there is: 1) entitlement to the grant, 2) virtual certainty that it will be received and 3) sufficient measurability of the amount. Unspent grants are shown on the balance sheet as restricted funds.
## **1.7 Impairment of fixed 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 suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Taxation**
The charity is exempt from tax on its charitable activities.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **1.11 Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
- 9 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.12 Legacies**
Pecuniary legacies are recognised as receivable once probate has been granted and notification has been received.
Residuary legacies are recognised as receivable once probate has been granted, provided that sufficient information has been received to enable valuation of the Charity's entitlement.
Reversionary interests involving a life tenant are not recognised due to the intrinsic uncertainties in valuing them.
## **2 Income from donations and legacies**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Donations and gifts|115,056|71,454|
|**3**|**Income from charitable activities**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Contributions towards transport costs|6,736|5,465|
||Gift Aid|(5,922)|11,856|
||Contributions towards food costs|22,181|17,670|
|||22,995|34,991|
**4 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|5,032|6,476|
- 10 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **5 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Other income|405|2,300|
## **6 Expenditure on charitable activities**
|||**Running of**|**Running of**|
|---|---|---|---|
|||**Day Centre**|**Day Centre**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|74,179|66,497|
||Utilities|9,224|9,531|
||Insurance|2,904|2,302|
||Telephone|865|782|
||Postage and stationery|432|488|
||Office and premises expenses|6,223|5,102|
||Food costs|25,931|21,924|
||Motor running costs|7,895|8,607|
||Repairs and maintenance|4,142|4,735|
||Members' functions and activities|6,664|3,679|
||Cleaning|11,551|7,838|
||Depreciation|12,651|7,871|
||Other charitable expenditure|658|140|
|||163,319|139,496|
||**Share of support and governance costs (see note 7)**|||
||Governance|6,986|6,164|
|||170,305|145,660|
||**Analysis by fund**|||
||Unrestricted funds|170,305|145,660|
|**7**|**Support costs allocated to activities**|||
|||**2025**|**2024**|
|||**£**|**£**|
||Governance costs|6,986|6,164|
||**Analysed between:**|||
||Running of Day Centre|6,986|6,164|
- 11 -
**ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Employees**
The average monthly number of employees during the year was:
|Total
**Employment costs**
Wages and salaries
Other pension costs|**2025**
**Number**
5
**2025**
**£**
72,922
1,257
74,179|**2024**
**Number**
5|
|---|---|---|
|||**2024**
**£**
63,926
2,571|
|||66,497|
There were no employees whose annual remuneration was more than £60,000.
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Tangible fixed assets**
|**Leasehold**
**land and**
**buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 January 2025
23,167
121,443
Additions
-
19,592
At 31 December 2025
23,167
141,035
**Depreciation and impairment**
At 1 January 2025
23,167
86,744
Depreciation charged in the year
-
11,863
At 31 December 2025
23,167
98,607
**Carrying amount**
At 31 December 2025
-
42,428
At 31 December 2024
-
34,699|**Motor**
**vehicles**
**£**
55,118
-
55,118
51,965
788
52,753
2,365
3,153|**Total**
**£**
199,728
19,592|
|---|---|---|
|||219,320|
|||161,876
12,651|
|||174,527|
|||44,793|
|||37,852|
- 12 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**11**
**Tangible fixed assets**
**12**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**13**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
**14**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**(Continued)**
**2025**
**2024**
**£**
**£**
2,921
11,737
969
-
3,890
11,737
**2025**
**2024**
**£**
**£**
3,756
1,216
347
243
4,103
1,459
**2025**
**2024**
**£**
**£**
1,257
2,571|**(Continued)**
**2025**
**2024**
**£**
**£**
2,921
11,737
969
-
3,890
11,737
**2025**
**2024**
**£**
**£**
3,756
1,216
347
243
4,103
1,459
**2025**
**2024**
**£**
**£**
1,257
2,571|
|---|---|---|
|||11,737|
|||**2024**
**£**
1,216
243|
|||1,459|
|||**2024**
**£**
2,571|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General funds
**Previous year:**
**At 1**
General funds|**January**
**2025**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2025**
**£**
**£**
**£**
**£**
177,386
143,488
(170,305)
150,569
**January**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2024**
**£**
**£**
**£**
**£**
207,825
115,221
(145,660)
177,386|
|---|---|
- 13 -
## **ASCOT DISTRICT DAY CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **16 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
## **17 Ultimate controlling party**
The charity is controlled by the trustees.
## **18 Independent examination fee**
The trustees agreed a fee of £1,500 excluding VAT (2024: £1,500) to be remunerated to the independent examiner.
- 14 -