Charity number 0273988 Frome and District Day Centre Report and Accounts 31 March 2023 E Froud & Assoclates Ltd Chartered manage Ac£ountants
Frome and District Day Centre Charlty Infornmtion Tntstees P Dayman-Johns- Chaimwn L Axford - Treasurer M Binney- Secfetary Commlttee Members Ann Dineen Christsne Grant Clint Grant Ann Hayton Marika Morris Anthony NevAyn Clive Taylor Caroline Wilson Bankers CAF Bank 25 lQngs Hill Avenue ngs Hill West Malling Kent ME19 4JQ Examiner5 R. E. Froud & Assoc4at8s Ltd 61 Robins Lane Frorne Somerset BA113ET Rgglst8rod offic• 22 Magnolia Close Frome Somerset BA112TT Chttrlty number 0273988
Frome and District Day Centre Charlty number. 0273988 Trustses, Annual Report The TTUSt8es present their annual and accounts for the year ènd8d 31 March 2023 The Board of Trustees are sab'sfied with the perforn of tharity during the year and the position at 31 Marc 2023 and consder that the tharity is in a pos5ti.on lo (xjntinue its actiwt.es during the coming year, and that the charity's assets are adequate to fulfil its obligations. OBJECTIVES AND ACTMTIES To promote the welfare of the aged ithin the Frome area, and in Parti1ar Ihe Day Centre may prowde a meelirKJ pla, faalib.es for m8als, and other se and fwilities for the benefit of the aged. ACHIEVEMENTS AND PERFORMANCE A good attendan at lunches has ntinued. Monthly oub.ngs and a holiday were arranged. Actiwties provided induded bingo. and speakers on health, histy and finance. PUBUC BENEFrr The tharity improves Ihe Iiv8s and health of older people arx1 brtngs thwn into o)nbX with Yoger people for mutual befit FINANCIAL REVIEW The tharity made an operational defiLit of £18.091 {2022- defiot £16,252) The unrestricted operats.ng fund represents the thartys free reserves. vthith are rela1d lo womde fvnding for charitable acb"vitses and running costs of the ntre. This ftjnd has deaSed to £33,611 12022 - £51,701) RESERVES POUCY The reserve poliry is to hold unrestrided reseeS sufficient to cover 12 nnIh$ operating expenses. PLANS FOR FUTURE PERIODS The tharity will continue the cxThrrt range of aC#1eS. STRUCTURE. GOVERNANCE AND MANAGEMENT Govemlng Document Frome and Distritx Day Centre was fom)ed as an unincorporated tharity on 16 May 1977. Its o)nsb"tub"on Nfds adopted on that date and was subsequently amevKled on 5 April 2CQ1. Appoinlmerrt of tnMtO0S The Trustees are app)inted to hold Offi for orÈ year and are eleded by the CouThil of th8 Day Centre at Ihe annual general meeb"ng. The Cwnol ct)nsists of all the paid up members of the Day Centre plus any rrombers of the rrnagement nttee. The management (xjmmittee shall rrt nol less than four tiS per year. induding one rreti that shall be the annual general meeting. Organisational structure Day to day management is delegated to the Irustees. RESPONSIBIUTIES OF THE TRUSTEES The Trustees are responsible for preparing the Trustees Annual Report 8nd Ihe finanLial ststerrwts in accordance wth applicable law and atxounling siandards.
Frome and District Day Centre Charity nurnber. 0273988 Trustees. Annual Report The Trustees are to prepare finanaal statenEnts for each finanaa year give a true and fair ew of the stale of affairs of the charitable company and of the ino)ming resour and application of resour. induding income and expenditure. of the charitable coryany for that period. In preparing thes8 financaal statements, the trustees are required to". select suitable aCUnting poliLies and then apFAy Ihem consstenlly" observe the methods and principles in the charib.es SORP; make judgements and estimates that are reasonable and rUdent., stale ether applicable a¢xounting stsndards have been followed, subpcl to any matertal departu$ disdosed and explained in the fjnancaal stateEntS.. prepare the finana81 statennts on the goiThJ COnM basis unless it is inapF)ropriate to pregjme that the charitable company will ¢onbnue in operation. The Trustees are also resp)nsible for maintsining adequat8 accounting reoyds Nthich disdose with reasonable accurary al any brrE the finanaal POon of the d)arity and vh)ith are suffioent to show and explain the charity's transactions and enaNe them to engjre that the finanaal statements cy)mply wth gulationS made under the Charities Acl. They are also reswngble ft)r safeguarding the assets of the c)arity and hence for takn"rYJ reasonable steps for the prevenlion and deteclion of fraud and other irregularities. INDEPENDENT EXAMINER Natalie Fmud Bmus MA ACMA CGMA FFA FIPA FISM MSWW R. E. Froud & Associates Ltd was appointed as independent examiner for the year. This reportwas approved by the board on.............. P Dayman-Johns TNslee
Frome and Distrkt Day Con Charlty number. 0273988 Independont •xaminsrfs rBPOrt to the mernbws of Frome and District Day CentTE Respective responsibllitlgs ol trustew and Indendent examlngr Th8 ¢harty's trust are responsib the Weparati of ts &¢(rts. The charitys bustees Consider that audrt IS Trjt re¢•4red frx this {urrfJer seclx)n 144 of the Charibes Act 20111 and that an indeent examinaticn is ne&led. Having satisfied Oufsew th the tharrty is mt to an authi Lm(br crmnpary and is eligible itxpetKlent examinatJn, it is our reSs1bIlity to.. - examine accourrts ILsTrJer sectJn 145 of the 2011 Act) to follow the wcKedures laid dov+n in the Gewal Directy)ns gvan by tha Charity CMiSsion luThJer saction 14515llbl of the 2011 Act); . to state whether paular matters have me to att1. Ba51$ of independent examin¢rs opinion We wr examination in ilh th8 Gwal Direcaion5 en by the Charity Cn[rUssI0nerS for EnglaTrJ & Wales. An exanMnatK)n ItdeS a revw4¥ the thira reoxd5 kept by tho Charity and compariscfi of the aCcnts presented V+Tth tlxisè rrds. It al indLths considaration of any Ltnusual ttems thscloswes the Xonts, aThJ s88kn.ry 8Wanations from you as Lr&tLYs C(¢8M$n9 SLwth matters. The procedures Lndertaken OJ Tr)t provide 811 tho evKlw that oJhJ te rew.red in ajtht arKI ¢ortswnly we do IrKlwnd•nt •xamir¢s ststem In coM8ction vh our exaa"¢n. no mattw has CLTh io OLf atterrtKJn.' 1) %thich gives us reasonAe caw to bdieve that in a)y ftter resp the requeMents". to kegp acrxjunting rordS in &tLdanca lIh Sect 130 crfttE Charibe5 Act 2011". aTh not been met or 21 to li (r wnion, attanb.on draknn to enth a prcw WK1erst"n9 oflho aco)unts to be rnxhed. Natalie Froud 8Mus MA ACMA CGMA FFA FIPA Flgd MSWW R. E. Froud & Associates Ltd 61 Rotin$ La Frome S)nErset 113ET c Novemter 2
Frome and Dlstrld Day Certre Profft and Loss ACcort for the year ended 31 March 2023 Total Funds 2023 Funds 2022 Funds Funds Incorne In¢ome from ¢bxth'LN)s aThJ lty¥ios Income Ircffi ¢harilable artivibes Bank intsrtrst 42263 42263 31,569 10 Total Incoming r•sourc•s 42.423 42.429 31,579 R•sourc4s •xp•nd•d EXP&itre on charitabk thlies other expenditure 59,578 941 59,578 941 47,060 771 T•tal rnsourets èxp•ndad 1,519 80.519 47.831 N•t In¢omlno reSoUrclart (1&1VJ)) {18.0gJl {16252) Balances brou*hl fOarlI 51.701 51.701 67.953 8alance c4rried forvrard 33.611 33,611 51,701
Frorne and Distrlct Day Centre Charfty number. Balance Sheet as at 31 March 2023 0273988 Nates 2023 2022 Curnnt assets Debtors Cash at bank and in haThJ 123 146 51,915 51,915 Credltorn: am04th*s falllng due wllhln onè year (380) {360) ¢urrent assets 33.611 51,701 Net assets 33,611 51.701 Unrestricted 33,611 51,701 33.611 51,701 P Dayman-Johns TTUStee Approved by the tM)ard on 8 Noverrthr 2023
Frome and District Day Centre Notes to the Accounts for the year ended 31 March 2023 1 AccountlNJ pollclèl Basls of ac¢ourAINJ The fin8ncl statemerts have been prepared in accordan wlh A(£ounb"ng and Rerts.ng by Charrbes.. Slatsment of R8MMended Pracb"cE applicable to tharibes preparing their ac£ounts in ao))rdanc8 the Finanual Reports'ng Standard applicable in the UK and Republ of Ireland IFRS 1021 leffeckne 1 January 2015)_ (Charibes SORP {FRS 10211. the Companies Act 21 Incomlng rgsouTces Ino)ming resources are aCcntert for on a cath bass expt in respe( amounts recaved in respe& of events taknng pla in subsequerrt years. is a(xounte(J fc< an ac(n$ basis. Charllabl8 expendltUTe Chaiitable expenditu indudes all eypeThJthre directtry rekted to Ihe '8(ts of the thanty 8nd o)mpri8es expendlre on lunthes, holidays and oulings Ithe members. Dewecltlon Tangibb fixed assets arg measured at cost less acML319d d9kKeciatK•n and any aowmulated impairment losses. Depreriation is provkled on all tangible ffixed assels, at rates (aILated to lIe off Ihe . 18SS 8sb"matsd res¥Jual value, of each asset eventy over rts expected as foll)V•E: Equipment S sears strdKJhl line Funds UnrestrKtsd fvnds (an be used in ac£ordance lIh the tharItab objecis at the disc¥etion of the trustees. Restncted fvnds can only be used for parttular puryxjses wlhwi Its obpds of the tharity. Restnctions arise vthen specifed by the donor or en lunds are raised for partKular resbi"clfjd purposes. Expenditure vknich meets thesg Uit&ia is tharged to Ihe fund. Furlher efynan of the nature and purpose of each fund 15 induded in thg notes to the finanaal tsmerrt& 2 Incom• frixn donat10 and knga¢lM Unrnstrlclod RtrICted 2023 2022 Donabons 2023 2022 charitab athibe5 42.263 42,263 31,569 42.263 42.263 31.569
Frome and District Day Centr• Notes to the Accounts for the yearended 31 March 2023 4 Dlrgct chafltable expèndliurn 2023 2022 Lunthes Raff e and bingo prizes Acts'vity costs Holidays Cjjtings Donabons arKI gifts Room hire Commiwons payabl& Insuran 31,924 993 31,924 25,524 260 1,955 10,547 3,026 17,611 17,611 5.432 218 374 5,432 218 374 7,826 59,578 59,578 47,CfO 6 Other expndltswe 2023 2022 OffieÉ supplvas Bank charges Accountancy Postsge Sundry expenses 47 47 232 347 48 347 231 310 310 6 Crndltorn: amounts falllng llNn ¢x yolr 2023 2022 AccruaL8 7 Unrestrlcted funds Balance as at 01 Aw 2022 Balance as at Incom• EXndsre 31 Mar 2023 Charitabk funds 51,701 42,429 {60,5191 33,611 51.701 42,429 160.5191 33,611