Reglstered Charity Number
Company Llmited by Guarantee Number
272688
1288177
HEMEL HEMPSTEAD DAY CENTRE LIMITED
(A company Limited by Guarantee)
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024
SincÈ1924
HEMSLEYMILLER
Chartered Accountants

CONTENTS
PAGE NO
Trustees Report
3-10
Independent Examlners, Report
li
Statement of Financial Actlvltles
12
Balance Sheet
13
Notes to the Accounts
14-24
Management Information
25-27

TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Legal and Administratlve Informatlon
From: 1st April 2023 to 31st March 2024
Charlty Name: Hemel Hempstead Day Centre Llmited
Reglstered Charlty No:
272688
Company Reglstratlon No:
1288177 Reglstered in England and Wales
Charlties Princip?1 Address:
(And company registered address)
Half Moon Yard
Hlgh Street
Hemel Hempstead
Hertfordshlre
HPI 3AE
Tel: 01442 262 746
Charlty Trustees who manage the charlty:
l. Mrs. Loretta Anderson
2. Mrs. Janice Marshall
3. Mr. Rlchard Arthur Thorpe
4. Ms. Rosemary Ann Sutton
5. Mr. Alan Anderson
6. Ms. Christine Linda Howard
7. Mr. Rob Beauchamp
8. Mrs Carrie Townsend
CHAIRPERSON
VICE CHAIRPERSON (reslgned 1411212023)
(appolnted 1411212023)
(appointed 1411212023)
Senlor Staff Member
Ms. Sally Kingswell, Manager Hemel Hempstead Day Centre
Advisers:
Hemsley Mlller
Chartered Accountants
Unlt 3 Bradbury's Court
Lyon Road
Harrow
Mlddlesex HAI 2BY
Banks:
Nat West Bank
9 Bank Court
Hemel Hempstead
Hertfordshire HPI IFB
COIF Bank
st Alphage House
2 Fore St
London EC2 5AQ

TRUSTEES, REPORT (contlnued)
FOR THE YEAR ENDED 31 March 2024
Descrlption of Charity Trusts
Type of Governlng Document:
The relevant detalls are In the charity's new memorandum and Artlcles of Association dated 20th
November 2015 as amended by wrltten resolution dated 19th December 2021.
How Is the Charlty Constituted?
The charity Is a company limited by guarantee and does not have a share capltal.
Trustee Selection..
A new trustee is selected by the board and goes through an induction process and finally reglstered
by the charity at Companies House as a dlrector of Hemel Hempstead Day Centre Ltd.
Additlonal Govern?nce Issues
Inductionltralnlng of new trustees;
New trustees are Inducted and trained Into the charity. Most of the tralning programme Involves
becomlng familiar with the charlty's workings. New trustees are confirmed by a vote of the trustees
at the AGM.
Charities Organisatlonal Structure
The charity currently has seven trustees responslble for the strategic dlrectlon and pollcy of the
charlty. Up to elght additional trustees can be appointed by the board. The trustees appoint a paid
manager for the charlty who Is responsible for the day to day runnlng of the charity and to ensure
that the charlty meets its obllgations. The manager for the year was Ms. Sally Kingswell who has been
wlth the charity for over twenty years. The manager is asslsted by a team of pald staff and some
unpald volunteers. The charlty spent £165,531 or 700/0 of Its costs on staff.
Objectives and activities of the charity
The prlnclpal actlvlty and objectlve of the charlty is to relleve aged and infirm persons
by provldlng, in the interests of social welfare, and with the object of Improving thelr conditions of
Ilfe, a day centre wlth facilities for maintaining arkd Improving the health of such persons and facilities
for their recreatlon or lelsure time occupation.
Thls was achleved by continulng to work in partnership with our exlstlng funder5 to secure longer
term funding to enhance the excellent service provlded. We contlnually work to maintaln such hlgh
standards of servlce by regular monitorlng and evaluatlon.
The trustees have had regard to the guidance issued by the Charity Commlsslon on publlc
benefit and have achieved further progress during the year as follows:
How our actlvltles are now dellvering public beneflt
A day at our centre glves members the opportunlty to particlpate In di5cusslons, games, qulzzes,
bingo, and seated exerclses to music which they all love. They can also have baths, their nails
manlcured, have their hair styled or cut in our own purpose-built salon and receive chlropody
treatment. We also have many more recreational actlvltles and entertalnment supplied by local
muslclans and trainers.

TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 March 2024
Our care staff serve our members a healthy nutritious hot two course lunch, logether wlth breakfasts
and refreshments throughout the day, all cooked daily on slte by our own chef, to meet their dletary
needs.
The benents of attending the day centre contribute greatly to many of our members belng able to
stay In thelr own homes longer and enables home carers to be able to prolong carin9 for their loved
ones in thelr own homes. Thls not only helps them but provldes a beneflt to adult care services who
are coping wlth reduced fundlng to care for an ever-growing agelng populatlon needlng expenslve
resldential care.
Our daily support to these famllies can also reduce the number of times our members and thelr
carers, who are often elderly and frall themselves, visit doctors and hospitals as statistics show the
elderly have far more health Issues If they have soclal isolation, poor nutrition, and reduced mobility.
Members pay a small annual membershlp fee of £5, a charge for each contracted visit to the centre,
and then a charge to cover all mealslrefreshments taken at the centre. Such charges 3re set as low
as possible but are necessary to ensure the charlty broadly covers Its overall annual costs, wlth a
comblnatlon of charges, grants, and fund raising.
Transport arrangements are provided by three dlfferent sources. Flrstly, a small number of members
are plcked up from thelr homes by our drlver using hls own car and the charity then charges a
transport charge. Secondly, members can contact CAD (Community Action Dacorum) who wlll arrange
to collect them from their homes and bring them to the day centre with members payin9 CAD dlrectly
for thls service. Thlrdly HCC transport under thelr Dlal a Ride Servlce continue to provide one bus to
get members from thelr homes to the day centre. Members are charged separately by HCC for this
servlce.
The charity also provldes dally hot lunches for varlou5 independent lunch clubs for the elderly across
the borough.
Staff and volunteers:
Our management and staff are the most Important element in making the Day Centre a welcoming
place for our elderly members. I would like to record our thanks to our management and staff for all
thelr help and contlnued support.
The day centre Is a Ilfellne to many vulnerable Dacorum residents, theSr families and carers ènd would
nol be the welcomlng and carin9 envlronment it Is wlthout the hard work of Sally Klngswell our
manager, and her team of hard-worklno staff and volunteers. The team have also worked really hard
to brlng our number of members up dally to a more sustalnable level, whlch Is crucial to the future of
the centre.

TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 March 2024
Financlal Review
On an accruals bas15 the charity generated a proflt of £7,730 for the year after charglng depreclation
of £4,866. This compares Wlth a budgeted small loss for the year. This improvement arose partly
from Increased bank Interest, up £4k, as some banks finally Improved their buslness and charity
account terms, and lower payroll costs as we avoided employing temp staff to cover staff illnesses,
and saved money by not replacing a member of staff who retired at Chrlstmas 2023.
The charity remains on a sound flnancial footlng, wlth cash at bank and on deposlt of £252,975, an
increase of £15,361 from the prevlous year. Thls has arlsen partly due to the cash generated from the
improved financial results for the year, together wlth depreclation, not being offset by any capital
spend thls year.
statement on Reserve Pollcy
The charity malntalns a single reserve fund. Thls reserve account totals £217,290 at the end of the
year, compared wlth total reserves the previous year of £209,560. In the unllkely event that the
charity should need to be wound down, the reserve fund would be used to fulfil the charlty's
obligations for as long as posslble, and to ensure, as far as possible, alternative arrangements are
found for all our members. The fund Is also used to absorb any temporary reductlons in our Income,
or unexpected expendlture. The Charlty's Reserves Pollcy requlres that the charity maintains reserves
In the range of 500/0-IOOOkn of the next year's annual budgeted expendlture. At the end of the year the
charlty had no restricted funds. The trustees remaln confident that these reserves are adequate for all
such needs.
statement on Fundraising Activities
The Day Centre regularly undertakes local fundralslng activitles malnly Involvlng members. Raffles
and bingo are the most popular form of fundraising actlvities. All funds ralsed by thls are used to
contribute towards the costs of providing the daily fresh lunch service.
Principle Source of Funds
About 38010 of the funds (£93,215) was provlded by fundlng from Hertfordshlre County Councll {HCC)
and Dacorum Borough Council (DBC). The fundlng provided by Adult Care Services, Hertfordshire
County Council (HCC) Is now in the form of a grant and all aspects of the 9rant process are managed
by Herts Community Foundation. The contract fundlng we receive from DBC Is pald to us via Age UK
Dacorum, as we are subcontracted to them to provlde a share of the service outcomes required by
DBC to fulfill thelr social isolatlon contract. Slnce April 2024, DBC fundlng is currently stlll provided vla
Age UK Herts but Is now and for the next 3+ years pald as a grant via a Service Level Agreement.
We thank HCC and DBC for their contlnued financial support. We would also Ilke to acknowledge the
benefil and security provlded to the charlty by the provlslon of the day centre bulldlng by DBC (at a
peppercorn rent), and for allowlng us to secure these facllltles until 2028.

TRUSTEES. REPORT (continued)
FOR THE YEAR ENDED 31 March 2024
How Expendlture has supported Key Objectives of the Charity
One of the main actlvltles durlng the year was to reduce the decllne In membershlp and to gradually
start to rebuild our member base and increase the daily attendance at the day centre.
Durlng the summer we revlewed the structure, In the kitchen, promotlng the kitchen asslstant to
asslstant cook, working extra hours, and then recrulting a part tlme cook who started In October
2023. This reduced kitchen staff costs, reducing the Impact of reduced lunch club activlty and
revenue.
The charity agaln spent tlme and resource this year worklng as part of Dacortium, whlch is Dacorum's
voluntary sector consortium.
Dacortlum Is part of HCNS (Hospital and Community Navigation Servlce) whlch Is a partnership of
voluntary organisatlons across Herts who work closely together to provlde an Integrated soclal
prescribing servlce throughout the County. Through HCNS fundlng Dacortlum employs twelve plus
staff as the Dacorum social prescribing team.
Rlsks
Reductlons in fundlng from Herts County Council (HCC) and Dacorum Borough Councll {DBC) remaln
one of the major rlsks for the day centre. DBC fundlng, on a servlce fee basls via Age UK Dacorum,
was further extended to March 2024. We are pleased to advlse that for the year ended 31st March
2025 whilst the money wlll still be pald vla Age UK, thls is now In the form of a grant and this has also
been upllfted to £40,440 to reflect recent hlgh levels of inflation.
HCC has contlnued to allocate money In the form of grants vla Herts Community Foundation to March
2025. Thls was Inltially a grant of £53,000 per annum, but for the year ending 31st March 2025 this
has been increased to £60,200 to allow for recent hlgh inflation. Currently It Is unclear If further
money will be available after March 2025.
Transport changes have helped to support our members gettlng In from Hemel Hempstead to the day
centre. However, these changes have permanently reduced the number of members able to get to the
day centre from outside Hemel Hempstead.
Increased costs For Energy remaln a risk for the charlty. We have regularly fixed energy conlracts for
a number of years ahead. Unfortunately, a replacement one year electricity contract startlng from
September 2023 had seen a substantial increase to É20,000 a year, and since April 2024 there is no
government support. However, slnce September 2024, we have now rene9Otlated the contract so
electrlclty costs are now expected to cost about 30010 less but still very high at £14,000 a year, even
though part of our electricity Is provided from our solar panel Installation. At the same tlme our long-
term gas contract finally expired In May 2024, with cost doubling to £5,000-£6,000 a year Parl of slte
energy costs are recharged to Age UK Dacorum who malnly use the upper level of the bullding,
reduclng the net Impact on our overall energy costs.

TRUSTEES, REPORT {contlnued)
FOR THE YEAR ENDED 31 March 2024
Future Plans
Havlng stabilised our base membership at around 20 attendances per day, our key challenge remalns
to gradually build our membershlp and also get attendances back to over 25 pald attendances per
day. We plan to improve our marketlng Including updatlng our websSte, carrying out localised
advertlslng Including wlth social media, and offering more free taster days. We also need to work
c105ely wlth CAD to ensure that anyone who needs transport to get into the centre can do so using
their communlty car scheme.
The charlty has recelved a grant of £60,200 from HCF to support the costs of runnlng the day centre
for the year 2024125, funded by HCC. Preparlng plans to deal with any subsequent reductlon or loss
of grant funding from thi5 source after March 2025 remains a priority for the charlty.
Conservatory Café/lunch clubs
We also have prellmlnary plans to run a lunch club ourselves at the day centre uslng our
onservatory, once the new kitchen set up Is robust and firmly established. Thls wlll provide not only
nutritious food and company, but also a warm place to meet. We feel th55 Is particularly needed wlth
the closing of the Age UK lunch clubs and the cost-of-livlng crisis puttlng lonely older people at risk
from the cold, or not eating well. This is almed at en6bling the younger more able older people of
Dacorum to make use of our purpose-built facilltles. To support thls, we are recrultlng volunteers and
have opened a drop in Café facility for over 50s on a Wednesday mornlng to gel Ihem comfortable
wlth coming Into the day centre.
We still need to flnd solutlons, or some support fundlng to enable members in Tring, Berkhamsted,
Bovlngdon and rural areas of Dacorum, to be able to both get to the day centre and pay much higher
transport costs to do so.

TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 March 2024
Trustees, Responsibilities
The Trustees (who are also the directors of the company for the purposes of company law) are
responsible for preparin9 the Trustees, Report and the flnancial statements in accordance wlth
applicable law and regulatlons.
Company law requlres the trustees to prepare flnanclal statements for each flnanclal year. Under that
law the trustees have elected to prepare the flnancial statements in accordance wlth Unlted
Kingdom Generally Accepted Accountlng Practice (Unlted Klngdom Accounting Standards and
appllcable law). Under company law the trustees must not approve the financlal statements unles5
they are satlsfled that they glve a true and falr view of the state of affalrs of the charity and of the
surplus or deficit of the charlty for that year. In preparlng these flnancial statements, the trustees are
requlred to..
select sultable accounting pollcles and apply them conslstently.
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the golng con￿rn bas15 unless It Is inapproprlate to presume
that the company wlll continue In buslness.
The trustees are responslble for keeping adequate accountlng records that are sufflclent to show and
explaln the company's transactions and disclose wlth reasonable accuracy at any time the financial
posltlon of the company and enable them to ensure that the financial statements comply with the
Companie5 Act 2006. They are also responslble for safeguarding the assets of the company and hence
for taklng reasonable steps for the prevention and detection of fraud and other Irregularitles.
In so far as the trustees are aware:
there is no relevant audlt Informatlon (Informatlon needed by the charlty's independent
examlner In connectlon with preparlng their report) of whlch the charity's Independent examiner
are unaware, and
the trustees have taken all the steps that they ought to have taken to make avallable any
relevant audlt Informatlon and to establlsh that the charity's independent examlners are aware
of that Information.
These financlal statements have been prepared in accordance wlth the provlslons applicable to
companles subject to the small companies, reglme.
The trustees declare that they have approved the trustees, report (Includlng directors, report) above.
By order of the Board
Ms. Loretta Anderson
Chairperson
1511112024
Dated:

INDEPENDENT EXAMINERS. REPORT TO THE TRUSTEES of
HEMEL HEMPSTEAD DAY CENTRE LIMITED
report on the accounts of the company for the year ended 31 March 2024, whlch are set out on
pages I I to 21
Respectlve responsibilities of trustees and examlner
The trustees (who are also the directors of the company for the purposes of company law} are
responslble for the preparation of the accounts. The charity's trustees consider that an audit Is not
requlred for thls year under section 144{2) of the Charltles Act 2011 (the 2011 Act) and that an
independent examlnatlon Is needed. The charity's gross income exceeded £250,000 and l am
qualified to undertake the examlnatlon by being a qualified member of The Instltute of Chartered
Accountants In England and Wales.
Havlng satlsfled myself that the charity 15 not subject to audlt under Part 16 of the Companles Act
2006 and Is ellglble for Independent examination, it Is my responslblllty to..
examine the accounts under sectlon 145 of the 2011 Act.
to follow the procedures lald down In the General Directions given by the Charity Commlssion
under sectlon 145(5){b) of the 2011 Act,. and
to state whether partlcular matters have come to my attentlon.
Basls of independent examlner's report
My examlnatlon was carried out In accordance wlth the General Directions given by the Charlty
Comrnission. An examlnatlon includes a revlew of the èccountlng records kept by the charity and a
comparlson of the accounts presented wlth those records. It also Includes conslderation of any
unusual Items or disclosures in the accounts, and the seeking of explanations from you as trustees
concernlng any such matters. The procedures undertaken do not provide all Ihe evidence that would
be required in an audlt and, consequently, no opinion Is glven as to whether the accounts present a
'true and falr view, and the report Is Ilmlted to those matters set out In the statement below.
Independent examiner's statement
In connectlon wlth my examination, no matter has come to my attention:
whlch gives me reasonable cause to believe that, In any materlal respect, the
requlrements:
(a)
to keep accounting records In accordance with section 386 of the Companles Act
2006, and
to prepare accounts whlch accord with the accountlng records, comply wlth the
accounting requlrements of the Companies Act 2006 and wlth the methods and
pr5nciples of the Statement of Recommended Practice: Accountlng and Reporting
by Charltles (revised 2005) have not been met, or
to which, In my oplnlon, attention should be drawn In order to enable a proper
understanding of the accounts to be reached.
(b)
Ali. T. Mlah &Sc {Hon) FCA AFfA
Hemsley Mlller
Chartered Accountants
Unlt 3 Bradburys Court
Lyon Road
Hèrrow
Middlesex HAI 2BY
Dated..
1611112024
10

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 March 2024
Restrlctèd
Unrestrlcted
funds
Endowment
funds
Prlor yaar
fijnds
Rocominend•d categorigs by actlvlty
funds
Total funds
Income (Nots 31
In¢ome and endowments froin..
Oonalions and legacies
Charitable acliiilies
Other trading acliMlies
In￿StmentS
94,371
122,884
15.269
10.949
94,371
122,884
15,269
10.949
101,990
114,212
12,228
5,513
Separate material item of income
Other
Total
Expendlture (Notes 51
Expelldilure on:
Raisin9 fvnds
Charilable acliulies
Separate material expense item
Other
Total
243,473
243,473
233,943
235,743
235,743
219,067
235,743
235.743
219.067
N&t Incomel{exp&nditurel b&fore tax for
tho reporting perlod
Tax payable
Net incomellexpendlturèl after tax before
inveslinènt gainslllowsl
Nel gainslllossesl on
In￿s(mentS
Net Incomellexpendlturel
Extraordlnary items
Transfers between funds
Other recognlsèd galnslllowsl:
Gains and losses on revaluation of fixed
assets for tho charity's own use
Other
ainsl
losses
Net moveiiient In funds
7,730
7,730
14,877
7,730
7,730
14,877
7,730
7.730
14,877
14.877
Reconciliation of funds..
Total funds brou
hl forward
Tolal funds carried fO￿ard
209 561
217 291
209,561
217 291
194.684
209 $61
The Income and expenditure account has been prepared on the basis that all operations are
contlnulng operatlons. There are no recognized galns and losses other than those passing through
the statement of financlal activltles.
The notes on pages 14 to 24 from part of the flnancial statements

BALANCE SHEET
AS AT 31 March 2024
Restricted
Unrestricted Income
funds
funds
Endowment Total Ihl$
funds
year
Total last
year
Flxed assets
Tanglble assets
(Note 91
Totsl fixed a&8ets
currenta￿ts
Stocks
9,498
9,498
9,498
9,498
14,365
(Note 10}
Debtors
(Note 11}
Cash al bank and in hand (Note 141
Total current awts
5.300
237.613
242 913
252,975
252.975
252,975
252,975
Creditor& amounts falling due wlthln
on& yaar
{Notg 121
24,372
24,372
29,908
Not ciirrent a￿￿(lIabIlItIeS)
228,603
228,603
213 005
Total a￿ts less current liabllltles
238,101
238,101
227.371
Provislons for liabilltlos (Note 13)
20,811
20.811
17,611
Total ngt assets or11obllities
217,290
217,290
209 560
Funds of the Charity
Endowment fvinds (Note 151
Reslricled in¢ome tsnds {Nole 151
Unrastri¢ted funds
Total funds
217,290
217.290
217,290
217,290
209.580
209,560
For the year In questlon, the company was entitled to exemption from an audlt under secllon 477 of the
Companles Act 2006.
The members hève not requlred the company to obtaln an audlt of its accounts for the year In question in
accordance with sectlon 476 of the Act.
The trustees (who are also dlrectors for the purpose of company lawl acknowledge thelr responslbllltles for
complying wlth the requirements of the Companles Act 2006 wlth respect to atcountlng records and the
preparation of accounts.
These accounts have been prepared In accordance with the provision5 appllcable to small companles subject to
the small companies reglme and In accordance with FRS102 SORP.
The flnanclal statements were approved by the board on
Lorellcl Aiiilt-rsoii IPlnv 15, 2CI24 21..32 GMT)
L Anderson
Chair Person IDlrector)Company
Registratlon No. 01288177
12

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024
Basis of preparation
Accounting conventlon
These accounts have been prepared under the historlcal cost conventlon with Items recognlsed
at cost or transactlon value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared In accordance wlth the Statement of Recommended
Practlce.. AccoLJnting and Reporting by Charitles preparlng thelr accounts In accordance with
the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102} Issued
on 16 July 2014 and the Flnancial Reportlng Standard applicable In the United Klngdom and
Republic of Ireland (FRS 102).
Going Concern
There are no material uncertaintie5 related to events or conditions that cast signlflcant doubt
on the charlty's ablllty to continue as a going concern.
Change of accounting pollcv
The accounts present a true and falr view and no changes have been made to the accountlng
policies adopted In note l. I
Changes to accounting estlmates
No changes to accountlng estlmates have occurred In the reporting period (3.46 FRS102 SORP).
Materlal prior year errors
No material prior year errors have been Identiried in the reportlng perlod {3.47 FRS102 SORP).
Accounting Pollcles
Reconcillation wlth previous generally accepted accounting practice
The policles applled under the entity's previous accountlng framework are not materially
dlfferent to FRS 102 and have not impacted on equity or proflt or loss.
2.2 Income
Income is Included In the Statement of Flnancial Activitles (SOFA) when:
the charlty becomes entitled to the resources.
it Is more Ilkely than Dot that the trustees will recelve the resources;
the monetary value can be measured wlth sufflclent rellability.
Income Is the amount derlved from the provlslon of go0dslservl￿s, and stated after trade
dlscounts.
13

NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 March 2024
There has been no offsettlng of assets and liabilities, or Income and expenses, unless requlred or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included In the SOFA when the general Income recognltlon crlteria are
met (5.10 to 5.12 FRS102 SORP).
The charity has recelved government grants In the reporting perlod
Glft Aid recelvable Is Included In Income when there Is a valld declaratlon from the donor. Any Glft Ald
amount recovered on a donation Is considered to be part of that gift and Is treated as an additlon to
the same fund as the Inltlal donation unless the donor or the terms of the appeal have specified
otherwise.
Donated goods are measured at fair value (the amount for whlch the asset could be exchanged) unless
Impractlcal to do so.
The charlty has Incurred expenditure on sUPPOrt costs.
Income from Interest, royaltles and dividends Is Included In the accounts when receipt Is probable and
the amount receivable can be measured rellably.
Membershlp subscrlptlons received In the nature of a glft are recognlsed In Donatlons and Legacles.
Membership subscriptions whlch glve a member the right to buy services or other beneflts are
recognlsed as income earned from the provision of goods and services as Income from charltable
activitles.
Expendlture And Liabllltles
Llabillties are recognlsed where it Is more likely than not that there is a legal or constructlve obllgatlon
committing the charity to pay out resources and the amount of the obligation can be measured wlth
reasonable certalnty.
Support costs have been allocated between governance costs and other support. Governance costs
comprise all costs involving publlc accountability of the charlty and its compllance with regulatlon and
good practlce.
Support costs Include central functions and have been allocated to actlvlty cost categories on a basls
conslstent with the use of resources, eg allocatlng property costs by floor areas, or per capita, staff
costs by the time spent and other costs by thelr usage.
The charlty has credltors whlch are measured at settlement amounts less any trade discounts
A Ilability Is measured on recognition at Its hlstorical cost and then subsequently measured at the best
estimate of the amount requlred to settle the obllgatlon at the reportlng date
The charlty accounts for basic financlal Instruments on initlal recognition as per paragraph 10.7 FRS102
SORP. Subsequent measurement Is as per paragraphs 11.17 to 11.19, FRS102 SORP.
14

NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 March 2024
Assets
Tanglble fixed assets are capitalised If they can be used for more than one year at cost, and
cost at least £lOOO. Assets are depreclated on a straight Ilne method using the rates below..
Plant & Machinery
Fixtures, Flttlngs & Equipment
25Wo
20¥0
Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net
reallsable value,
Goods or servlces provided as part of a charltable actlvlty are measured at net reallsable value
based on the service potential provided by Items of stock.
Income
lJnrèstrlcted
lufftds
Analysis of incomg
Total lund8 PrloTyear
Donatlon$ and legaclos..
Donations and Gifts
Gift Aid
Lega¢ies
Genera1 gran15 proiided by g0￿MmenU0lhercha￿tIes
Membership subscriptions 8nd sponsarships which are in substance donations
Donaled go(KJs. facilities and 5eThices
Other
Total
3,858
93,215
350
93.215
350
97,837
295
94.371
Charltablo a¢Uvltlos'.
Fundraising
Income from aclil41ies
Olhar
Total
3.735
116.818
3.735
2.456
116.818 111.756
2.331
122 884
122,884
114,212
Other Irading actlvllles..
Ulililie5 Recharge
Hairdre5set5. manicures and chirowdy
Refreshmenls
Other
Tolal
12,549
1.224
1,493
12,549
1,224
1,496
8,175
1,404
2.849
15.289
12,228
Incomo Irom Inve8tmgnt&'
Inte￿$t income
Dilidgnd incom8
Renlal and leasing income
Incom& from feed in Tariff5
Total
6.323
6,323
969
from solar
anels
4.627
10.949
4.544
5.513
10,949
15

NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 March 2024
Analysls of receipts of government grants
2024
2023
Da¢owm BoroLwh Council
Hertfordshire County Council
Other Grants
36,005
57.210
34,023
62,314
1.500
Total
93,215
97,837
From October 2016 the charity has not been funded directly by DBC, rather they now recelve
funding vla Age UK Dacorum wlth whom they submltted a joint bid with them as lead bidder
and the charity as sub contractor for a DBC tender for fundlng.
Since Aprll 2023 the fundlng provided by Adult Care Services, Hertfordshire County Councll
(HCC) is now in the form of a grant and all aspects of the grant process are managed by Herts
Communlty Foundation.
In the previous year, an additional capltal £10,000 grant was recelved from DBC (from thelr
Communities Infrastructure levy) to purchase and Install a new tilting bath to replace our
beyond-repair old bath.
Expenditure on charitable activities
Uniostrlcted
funds
Total funds Prlor year
Staff Costs
Premises Costs
165.531
165.531
151.441
51,870
51.870
50.130
Administration Costs
12,883
12.883
13,166
Financial and other costs
527
527
532
Governance Cost
Total expenditure on charitable activities
4.932
235.743
4,932
235,743
3.797
219,(￿7
16

NOTES TO THE FINANCIAL STATEMENTS (continued}
FOR THE YEAR ENDED 31 March 2024
Detalls of certain types of expenditure
2024
2023
Fees for examlnatlon of the accounts
Independent examineT'S fees
Assurance senices other Ih8n independent examination
Tax ad￿sOry fees
Other fees pa*J lolhe independenl eXa￿ner
1,404
1.183
3,528
2,615
Paid employees
2024
2023
Staff Costs
Salaries and wage5
Social security costs
Pension costs Idefined contribution pension plan)
Other employee benefits
Total stsff costs
152,472
10.758
2,300
141.737
6,910
1,807
165,531
150,454
There has been no expenditure on staff w0￿1ng for the charity those conlfa¢ls are with and
are paid by a related party.
No employees reCeI￿d employee benefits (excluding employer pension costs) for the reporting
period of mole than £60,000.
No remLFneralion was pald lo any trustee during the year ended 31 March 2024 and no
expenses were paid oul to any of the l(uslees.
Key management personnel were paid an annual gross salary of£36.300.
Averag& head count in the year
2023
2022
Fundraising
Charitable A¢tiiAties
Go￿rnanCe
Other
Total
17

NOTES TO THE FINANCIAL STATEMENTS {contlnued)
FOR THE YEAR ENDED 31 March 2024
Deflned contrlbution pension scheme
(or defined b8iiefil sclieine aGcounled loras a defiiied Conlribiilion scheme)
Amount of conliibutions recognised in the SOFA as an oxpense £2300
Tangible flxed assets
Cost or valuation
Other land &
bulldlngs
Plant,
macliinery
and motor
vohlcles
Flxtures,
fitting$ and
equipm&nt
Total
Al the beginning of the year
Addilions
15,483
12,712
28,395
Re￿lUationS
Dlsposals
Transfeis '
{ 15,463)
15.483
At end of thtr ygar
10.00}
12,712
12,712
Depreciation and impalrments
At beginnlng ol the year
Disposals
13,159
671
13,830
15,483
115,4831
2,324
Depreciation
2.542
4,866
Impaimenl
Transfers.
At end ol the year
10.001
3,213
3.213
Net book value
Net bcM)k value al the beginning
of the year
2.324
12,041
14,364
Nel book value al the end of the
year
9,498
9.498
18

NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 March 2024
10
stocks
10.1
Carrying amount of stock and work in progress analysed between activities.
Stock
Lk*nal8d uoods
Work In
progr&$s
For
dlstrlbutlon
For resale
For
distrIb￿lIOn
For re5al¢
other trading acllvlties:
Opening
Added in period
Expensed in period
Impaired
Closlng
Total this year
Total prevous year
19

NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 March 2024
11 Debtors and prepayments
11.1 Analysis of debtors
2024
2023
Trade debtors
Prepayments and accru8d income
other debtors
5,300
Total
5,300
11.2 Disclosure of debtors recoverable in more than 1 year Ilncluded In
debtors above)
2024
2023
Trade debtors
prepay￿￿nts and accrued incon
Other debtors
Total
20

NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 March 2024
12
Creditors and accruals
2024
2023
12.1
Analysis of creditors
Accruals for grants payable
Bank loans and 0￿rdraftS
Trade creditors
Payments recei%ed on ac¢ounl for conlfacls or
performance-relaled giants
Accwals and deferred income (see below)
Taxation and social se¢urily
Other creditors
24,372
29.908
Total
24,372
29,gOB
q2.2
Deferred income
Movement in deferred income account
2024
2023
Balance at the start of the reporting peTiod
Amounts added in current period
Amounts released to income from previous periods
17,564
10,610
10,025
{ 3,0711
14,0421
Balance at the end of the re
ortin
eriod
13,522
17.564
12.3
Members deferred income
Movement in deferred Income account
2024
2023
Balance al Ihe start of the reporting period
Amounts added in current period
Amounts released lo income from premous periods
899
5,230
(899)
14,331)
Balance at the end of the reportin
eriod
899
21

NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 March 2024
13
Provislons for liabilities and charges
For assets prokided by DBC as part of the lease, pro%isions ha￿ been made for the deterioration
in value of original OBC assets that hale been in use for o*r 20 years, including central healing
and radiators. sanilary ware and elecliical insla11alions for which there is a potential liability
iflwhen the lease is lerminaled. The total proiAsion is £14,108 including an accrual of £1,000 and
nel of any spending in the year. This promsion will be reduced as specific expenditure is incutred
re￿aCing relevant DBC assets. The lease does not slipulale when the worf( needs to be Carried
out but the assets musl be maintained.
A majof refvrbishmenl and repainting project is also required to meel the terms of the lease. The
lolal proiision is £6,703.
13.1
MoVe￿ntS in recognised provisions and funding commltment during the perioi
2024
2023
Balance al the start of the reportin9 period
Amounts added in cuwenl period
Amounts charged against the promsion in the current period
Unused amounts le￿rSed during the period
17,811
3,000
15.811
2,000
Balancg at the end of the rèporting pfrrlod
20.811
17.811
2024
2023
14
Cash at bank and in hand
Short lem cash In￿StmentS (less than 3 months malurily date)
Short term deposits
C8$h al bank and on hand
Other
168,672
84.303
174.136
63,478
Totsl
252,975
237,613
22

NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 March 2024
15
Charlty funds
15.1
D•tail$ of n*terial lund5 held and tNJvemnt8 diirlny the CURRENT reporllng period
'Kfjy." PE-pgm)anenl erKlownenl lunds," EE- expsnd8bl& 8ndownentlunds,' R- ￿$111¢10dincorns lunds. includw$￿¢￿￿l
Irusfs, ofihe cherily," 8nd U- unre$117cled funds
Typo
PE. EE
Ror
UR.
Fu*d
balances
broutrht
forward
Fund
balan¢•s
¢arrlEd
folwa
Pu￿08• and Restrlctlons
Galn8and
I0￿S
Incomp
Exp8ndllure Transfers
Fund namgs
G￿ere1
UR
Gener
243.473
1235.7431
217,2gY)
CA)ntiw￿l
UR
ConlirwKy
Fw specifiG aGli%ilies
De51Wal￿1
UR
0lh6rlu1￿$ (b8ff8nGlty I￿￿?
Total Fund8 a8
or balance 5heel
209.560
243.473
235,742
217,2
16.2
Dètalls of Materlal funds held and movements dvrlng the PREVIOUS reportlng Peflod
"Key.. PE-penn6nententhxim8ntfunds,' EE- exporKl8b1&en￿tsn￿iI funds,. R-resbi¢tedln¢ome lunds. incI￿r￿j speci811fusts.
ollh8 ¢h8rity,' 8PKIU- unreSt￿led￿ur￿s
Funil
Type PS, EE R
orUR'
Purpos& and
Re&rlcllons
balancès
brought
forw¥rd
Galnsand
Ioxe8
Income
ExpoThdltw
Tr8nsfeiA
Fund nAmg3
UR
GÈneiAI
194.684
333.542
{219.06n
209,560
¢(￿li￿￿4eTht
De$wrtAied
UR
UR
For speclfic 4cli￿tte$
Other Ibalar￿1￿9 figu(o1
Totsl Fund$*#
er b31ance Eheot
194,684
233,842
219,067
209,660
23

HEMEL HEMPSTEAD DAY CENTRE LIMITED
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 March 2024
Tlie folloiviiig pnges (lo iiot foi'in pllrt of tlic statiitoi'y ieeoiinls.
24

INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 March 2024
Income
2024
2023
utirlties Recharge
Membership subscriptlo
other Income
Income from feed in Tariffs (from solar panels)
Income from activities
Hairdressers,manicures and chlropody
other fund ralslng
Refreshments
Grants DBC
Grants HCC
Other Grants
General Donatlons
Investment Income
12,549
350
2,331
4,627
116,818
1,224
3,735
1,496
36,005
57,210
8,175
295
4,544
111,756
1,404
2,456
2,649
34,023
62,314
1,500
3,858
969
233,943
806
6.323
243,473
Administratlve Expenses
Surplus / {Defl¢lt)
235 743
7,730
219 067
25

SCHEDULE OF ADMINISTRATIVE EXPENSES
FOR THE YEAR ENDED 31 March 2024
staff Costs
2024
2023
Wages
Training Expenses
165,531
150.454
987
165 531
151,441
Preml$es Costs
Kitchen purchases
Insurance
Llght and Heat
Repairs and rnaintainance
Cleaning
Rent Payable
Refurbishment Provlslon
Dllapidation Provision
13,546
1.473
20,145
9,531
3,676
500
2,000
1.000
51,870
16,397
1,349
13,111
IL,612
5,661
L,000
50.130
Admlnlstratlve
Printing, postage and sta¥onary
Telephone
Transport
Entertalning
Depreclatlon
subscrlption
Equipment Hire
Sundry Expenses
Legal and professional
43
414
113
749
2,322
960
4,433
183
961
601
2,845
13,166
2,213
1,789
4,866
40
1,081
143)
12,883
Flnanclal and other Costs
Bank charge
527
532
527
532
Governance Cost
Independent Examiners Fees
Accountancy Fees
1,404
1,183
2,615
3.797
4,932
235 743
219,067
26