2023-03-31-accounts - Hemel Hempstead Day Centre Limited

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Trustees Report			3- 10
Independent Examiners'		Report
Statement of Financial	Activities		12
Balance Sheet			13
Notes to the Accounts			14-24
Management Information			25- 27

				Restricted
Recommended categories by activity			Unrestricted funds f	income funds f	Endowment funds f	Total funds f	prior year funds f
Income (Note 3)
Income and endowments	from:
Donations and legacies			101,990			101,990	92,297
Charitable activities			114,212			114,212	79,117
Other trading actidties			12,228			12,228	9,168
Iniestmenis			5,513			5,513	4,395
Separate material item ofincome
Other
Total			233,943			233,943	184,977
Expenditure (Notes 5)
Expenditure on:
Raising funds
Charitable actigties			219,067			219,067	182,324
Separate material expense	item
Other
Total			219,067			219,067	182,324
Net income/(expenditure)	before tax for
the reporting period			14,877			14,877	2,653
Tax payable
Net income/(expenditure)	after tax before
investment gains/(losses)			14,877			14,877	2,653
Net gains/(losses) on
iniestmenls
Net income/(expenditure)			14,877			14,877	2,653
Extraordinary items
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation		offixed
assets for the charity's own	use
Other ains/ losses
Net movement in funds			14,877			14,877	2,653
Reconciliation offunds:
Total funds brou ht forward			194,684			194,684	192,031
Total funds carried fonvard			209,560			209,560	194,684

			Restricted
		Unrestricted	income	Endowment	Total this	Total last
		funds E	funds f	funds f	year f	yearf
Fixed assets
Tangible assets	(Note 9)	14,364			14,364	6,087
Total fixed	assets	14,364			14,364	6,087
Current assets
Stocks	(Note 10)
Debtors	(Note 11)	5,300			5,300	12,668
Cash at bank and in hand	(Note 14)	237,614			237,614	210,541
Tote I curre nt assets		242,914			242,914	223,209
Creditors: amounts falling due within
one year (Note	12)	29,908			29,908	18,802
Net current assets/(liabilities)		213,006			213,006	204,407
Total assets less current liabilities		227,371			227,371	210,494
Provisionsfor liabilities	(Note 13)	17,811			17,811	15,811
Total net assets or liabilities		209,560			209,560	194,684
Funds ofthe Charity
Endowment funds (Note	15)
Restdicted income funds	(Note 15)
Unrestricted funds		209,560			209,560	194,684
Total funds		209,560			209,560	194,684

Income
						Unrestricted
Analysis of	income					funds	Totalfunds	Prioryear
						E	E	E
Donations and legacies:
Donations and	GiRs					3,858	3,858	5,632
GiR Aid
Legacies
General grants	prodded	by	goternment/othercharit/es			97,837	97,837	86,641
Membership subscdiptions			and sponsorships	which are in substance	donations	295	295	25
Donated goods, facilities		and sentces
Other
Total						101,990	101,990	92,297
Charitable activities:
Fundraising						2,456	2,456	991
income from actiulies						111,756	111,756	78,126
Other
Total						114,212	114,212	79,117
Other trading	activities:
Lltilities Recharge						8,175	8,175	6,249
Hairdressers,	manicures	and chiropody				1,404	1,404	1,257
Refreshments						2,649	2,649	1,662
Other
Total						12,228	12,228	9,168
Income from	investments:
Interest income						969	969	197
Dividend income
Rental and leasing income
Income from feed in TarR/s			(from solar panels)			4,544	4,544	4,197
Total						5,513	5,513	4,395

Analysis ofrece	ipts ofgovernment gran	ts
		2023 f	2022f
Decorum Borough Council		34,023	34,000
Hertfordshire County	Council	62,314	51,666
Other Grants		1,500	975
Total		97,837	86,641

Expenditure	on	charitable act	ivities
				Unrestricted
				funds	Total funds	Prior year
Staff Costs				151,441	151,441	127,384
Premises Costs				50,130	50,130	35,427
Administration	Costs			13,166	13,166	15,923
Financial and	other	costs		532	532	9
Governance	Cost			3,797	3,797	3,582
Total expenditure		on charitable	activities	219,067	219,067	182,324

6	Details ofcertain	types	types	of	expenditure	expenditure
								2023	2022
6.1	Fees for examination		ofthe		accounts			E
	Independent examiner's		fees					1,183	1,175
	Assurance senfces other than			independent		examination
	Tax advisory fees
	Other fees paid io the independent			axansnar				2,615	2,407
7	Paid employees
							2023		2022
7.1	Staff Costs						E		F
	Salaries and wages						138,848		118,342
	Social security costs						9,418		6,910
	Pension costs (delined	contribution			pension	plan)	2,188		1,807
	Other employee benelits
	Tota I staff costs						150,454		127,059

7.1	Average	head count in the year	2023	2022
	Fundraising
	Charitable	Activities
	Governance
	Other
	Total

			Other land &	Plant,	Fixtures	Total
			buildings	machinery	fittings and
				and motor	equipment
				vehicles
				E		F
	At the beginning	ofthe year		30,620		30,620
	Additions				12,712	12,712
	Revaluations
	Disposals			15,137		15,137
	*
	Transfers
	At end ofthe year			15,483	12,712	28,195
9.2	Depreciation	and impairments
	At beginning of	the year		24,534		24,534
	Disposals			15,137		15,137
	Depreciation			3,762	671	4,433
	Impairment
	Transfers*
	At end ofthe year			13,159	671	13,830
9.3	Net book value
	Net book value	at the beginning		6,086		6,086
	ofthe year
	Net book value	at the end ofthe		2,324	12,041	14,364
	year

					Donated	goods
							Work In
			For	For resale	For	For resale	Progress
			distribution		distribution
Other trading		activities:
Opening
Added in	period
Expensed	in period
Impaired
Closing
Total this	year
Total previous		year

Trade debtors
Prepayments	and accrued income
Other debtors

NOTES TO THE FINANCIAL STATEMENTS (continued)	NOTES TO THE FINANCIAL STATEMENTS (continued)	NOTES TO THE FINANCIAL STATEMENTS (continued)	NOTES TO THE FINANCIAL STATEMENTS (continued)	NOTES TO THE FINANCIAL STATEMENTS (continued)	NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE	YEAR ENDED 31 March	2023
12	Creditors and accruals
						2023		2022
12.1	Analysis ofcreditors					f		E
	Accruals for grants payable
	Bank loans and overdrafts
	Trade creditors
	Payments received on account for contracts			or
	performance-related grants
	Accruals and deferred income	(see below)				29,908		is,sot
	Taxation and social security
	Other creditors
	Tota I					29,908		18,801
12.2	Deferred income
	Movement in deferred income account					2023		2022
						f
	Balance at the start ofthe	reporting	period			10,610		13,740
	Amounts added in current	period				10,025		1,000
	Amounts released to income from		previous		periods	3071	-	4130
	Balance at the end ofthe reporting			period		17,564		10,610
12.3	Members deferred income
	Movement in deferred income account					2023		2022
						F		E
	Balance at the start ofthe	reporting	period			899		5,230
	Amounts added in current	period
	Amounts released to income from		previous		periods			4,331
	Balance at the end ofthe reporting			period		899		899

										2023	2022
										f
Balance		at the start ofthe		reporting		period				15,811	17,057
Amounts		added	in current	period						2,000	1,000
Amounts		charged against		the provision			in the	current	period		2,246
Unused	amounts		reversed	during	the	period
Balance		at the	end ofthe reporting				period			17,811	15,811
Cash at bank			and in hand							2023	2022
											K
Short term		cash investments		(less	than	3	months	maturity	date)
Shorl term		deposits								174,136	173,426
Cash at bank and			on hand							63,478	37,113
Other
Total										237,613	210,539

	Typ8			Fund						Fund
	PE, EE			balances						balances
	Ror	Purpose	and Restrictions	brought					Gains and	carried
	UR'			forward	Income		Expenditure	Transfers	losses	forward
Fund names					f		f	f	I
General	UR	General		194,684	233,943		( 219,067)			209,560
Contingent	UR	Contingency
Designated	UR	Forspecific aclidlies
Other funds	(balancing figure)
Total Funds	as per balance sheet			194,684	233,943	~	219,067			209,560

						Fund					Fund
		Type		PE, EE R	Purpose snd	balances					balances
			or UR*		Restrictions	brought				Gains and	carried
						forward	Income	Expenditure	Transfers	losses	forward
Fund names							8	8	8
General		UR		General		192,031	184,977	I 182,324)			194,684
Conhngeut		UR		Contingency
Designated		UR		For	specific sctiuties
Other funds	(balancing			ligure)
Total Funds	as	er	balance sheet			192,831	184,977 -	182,324			194,684

Income				2023	2022
				E	E
Utilities Recharge				8,175	6,249
Membership subscription				295	25
Other Income
Income from feed		in Tariffs (from solar panels)		4,544	4, 197
Income from activities				111,756	78,126
Hairdressers, manicures			and chiropody	1,404	1,257
Other fund raising				2,456	991
Refreshments				2,649	1,662
Grants DBC				34,023	34,000
Grants HCC				62,314	51,666
Other Grants				1,500	975
General Donations				3,858	5,632
Investment Income				969	197
				233,943	184,977
Administrative	Expenses			( 219,067)	( 182,324)
Surplus / (Deficit)				14,877	2,653

Staff Costs				2023	2022
				8	8
Wages				150,454	127,059
Training Expenses				987	325
				151,441	127,384
Premises Costs
Kitchen purchases				16,397	12,936
Insurance				1,349	1,334
Light and Heat				13,111	8,276
Repairs and maintainance				11,612	6,734
Cleaning				5,661	5,148
Rent Payable
Refurbishment	Provision			1,000
Dilapidation Provision				1,000	1,000
				50,130	35,427
Administrative
Printing, postage		and stationary		113	373
Telephone				749	483
Transport				2 322	1,150
Entertaining				960	1,115
Depreciation				4,433	6,530
subscription				1.83	364
Equipment Hire				961	1,871
Sundry Expenses				601	1,380
Legal and professional				2,845	2,658
				13,166	15,923
Financial and	other Costs
eank charge				532
				532
Governance	Cost
Independent Examiners			Fees	1,183	1,175
Accountancy Fees				2,615	2,407
				3,797	3,582
				219,067	182,324