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 Parti￿1ar 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 Yo￿ger
people for mutual b￿efit
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 rela1￿d lo womde
fvnding for charitable acb"vitses and running costs of the ￿ntre. This ftjnd has de￿aSed to
£33,611 12022 - £51,701)
RESERVES POUCY
The reserve poliry is to hold unrestrided rese￿eS sufficient to cover 12 n￿nIh$ operating
expenses.
PLANS FOR FUTURE PERIODS
The tharity will continue the cxThrrt range of aC#1￿￿eS.
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 rr￿nagement ￿n￿￿ttee. The management (xjmmittee shall rr￿t
nol less than four ti￿S per year. induding one rr￿eti￿ 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 aC￿Unting poliLies and then apFAy Ihem consstenlly"
observe the methods and principles in the charib.es SORP;
make judgements and estimates that are reasonable and r￿Udent.,
stale ￿ether applicable a¢xounting stsndards have been followed, subpcl to any matertal
departu￿$ disdosed and explained in the fjnancaal state￿EntS..
prepare the finana81 staten*nts on the goiThJ COn￿M 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 PO￿￿on 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 Inde￿ndent 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 inde￿￿ent examinaticn is ne&led.
Having satisfied Oufsew th* the tharrty is mt to an authi Lm(br crmnpary ￿ and is eligible itx*petKlent
examinat*Jn, it is our reS￿￿s1bIlity to..
- examine accourrts ILsTrJer sect*Jn 145 of the 2011 Act)
to follow the wcKedures laid dov+n in the Gewal Directy)ns gvan by tha Charity C￿MiSsion luThJer saction
14515llbl of the 2011 Act);
. to state whether pa￿ular matters have ￿me to att￿1￿.
Ba51$ of independent examin¢rs opinion
We wr examination in *ilh th8 Gwal Direcaion5 ￿en by the Charity C￿n[rUssI0nerS for
EnglaTrJ & Wales. An exanMnatK)n It￿￿deS a revw4¥ ￿ the ￿thir￿a reoxd5 kept by tho Charity and
compariscfi of the aCc￿nts presented V+Tth tlxisè r￿rds.
It al￿ indLths considaration of any Ltnusual ttems ￿ thscloswes the Xo￿nts, aThJ s88kn.ry 8Wanations from you
as L*r&tLYs C(￿¢8M$n9 SLwth matters.
The procedures Lndertaken OJ Tr)t provide 811 tho evKlw that *oJhJ te rew.red in ￿ ajtht arKI ¢ortswnly we do
IrKlwnd•nt •xamir*¢s ststem
In coM8ction v￿h our exa￿￿a￿"¢n. no mattw has CLTh io OLf atterrtKJn.'
1) %thich gives us reason*Ae caw to bdieve that in a)y ft￿ter￿ resp￿￿ the requ￿eMents".
to kegp acrxjunting r￿ordS in &tL*danca ￿lIh Sect￿ 130 crfttE Charibe5 Act 2011". aTh
not been met or
21 to li (￿r wnion, attanb.on draknn to enth a prcw WK1erst￿"n9 oflho aco)unts to be rnxhed.
Natalie Froud 8Mus MA ACMA CGMA FFA FIPA Flgd MSWW
R. E. Froud & Associates Ltd
61 Rotin$ La
Frome
S)nErset
113ET
c￿ Novemter 2

Frome and Dlstrld Day Certre
Profft and Loss ACco￿rt
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&￿it￿re 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 reSoUrc￿lart￿
(1&1VJ))
{18.0gJl
{16252)
Balances brou*hl fO￿arlI
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 fin8nc￿l statemerts have been prepared in accordan￿ wlh A(£ounb"ng and Re￿rts.ng by Charrbes..
Slatsment of R8￿MMended 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 aCc￿ntert for on a cath bass ex￿pt 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
expend￿lre on lunthes, holidays and oulings I￿the members.
Dewecl*tlon
Tangibb fixed assets arg measured at cost less ac￿M￿L319d d9kKeciatK•n and any aowmulated impairment
losses. Depreriation is provkled on all tangible ffixed assels, at rates (aI￿Lated 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 specif*ed 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 efyna￿n 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 R￿trICted
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• EX￿nds￿re 31 Mar 2023
Charitabk funds
51,701
42,429
{60,5191
33,611
51.701
42,429
160.5191
33,611