Charity number 0273988 Frome and District Day Centre Report and Accounts 31 March 2024 R. E. Froud & As8oclats8 Ltd Chartered Managwnent Accountants R. E. & Asscckqles Ltd Cornp9 EnolwKI Woks. Company relli¥knatsoTh no". 07716347
Frome and Dbtrlct Day Contre Charlty Inforniatlon Tru•t••8 P DaYm-JOhns- Ch•imian L Axlord - Treasurer M Binney- Secretsry Commltt•• Mombern Ann Oineen Christine Grant Clint Grant Ann Haytcx) Marika Morris Anthony Newlyn Clive Taylor Caroline Wi150n Bank•rn CAF 38nk 25 'n9$ Hill Avènue Kings Hill Wesl Malling Kent ME194JQ Examln•rn R, E. Froud & A880¢iate8 Ltd 61 R¢Jbins Lane Frome Somar8ét BA113ET R•glBter•d offlc• 22 Magnolia Close Frome Somerset BA112TT Charlty numb•r 0273988
Frome and Dlstrfct Day Centre Charity number.. 0273988 Trustees. Annual Report The Trustees present their annual repK)rt and acKounts foi the year ended 31 March 2024 The Bo¥tJ of Trustees are sab"sfied the perfomiarKe of the chanty durirwJ the year and the posi1K)n at 31 March 2024 and consider that the chanty 1$ in a strong wsrtion to continue its activib'es during tho coming year. and that Ihe chartys assets are adequate to fvlfil its cJligations. OWECTIVES ANO ACTIVITIES To promote the welfare of the aged within lh8 Frome area. and in parttcular the Day C8ntre may prowde e rneeling place, facilits.es for meals. and other serv8 and facilities for th8 benefit of the aged. ACHIEVEMENTS ANO PERFORMANCE A 9(d attendance al lunches ha8 continued. Monlhty OLrtings and a holiday were arranged. ActNrtk88 provided indud8d bngo, and SFeak&r5 on h8atth, hislory and finance. PUBLIC BENEFIT The charity improves the lives and health of ohjer pecole aryj bnngs them into contact wrth younger peOe for mutual benefrt. FINANCIAL REIIEW The charty made an oparational d8fKit 01 £3,58212023 - deficii £18,091} Tha unrestricted operating fund represents chafivs free reseNe8, which are retained to prowde funding for chantsble activitw and runnirKJ costs of Ihe cenlre This fund has decwsed to £30,02812023 - È33.6101 RESERVES POLICY The re¥erve policy 1$ to hokl unrestricted re8affts Suff16n1 to covèr 12 months op8rab'ng expenses. PLANS FOR FUTURE PERIODS The charity will continue the current range ol thitss. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•mlng Do¢um•nt Frome gnd District Day Centre was fomed a8 an unincorpor8t8d charity on 1 e May 1977. Its constitution was adopted on that date and was subsequentty amended on 5 April 2001. ApF>olntmont of tru•tee• The Trustees are appoinled to holj for ona yaar and aro e18Cted by the COU11 ol the Day Centre al the annual gener81 meeting. Ttte Counal ¢on¥$ts of all the paid up mernbers of the Day Centre plus any membeTS of the management committee. The management committee shall meet not less than four limes per year. induding one m••ting th•t $h•ll be th& annual general meeting. Ory•nis¥tional ¥lructur• Day lo day man4emenl is ¢Jeatèd to the truslees RESPONSIBILITIES OF THE TRUSTEES The Trustees are responsible for prepanng the Trustees Annual Report and the financial $tatemenls in accordanc wilh appIae law and counbng $tsndaid$. The Trustees are to prepare financia statements for 8ach financial year whrh give a true and fair view of the stale of affairs of the charrtable ¢crfnpany and of the inwming resources and application of resources, including income and expenditure. d the chantabk company for that penod. In preparing Ihege financial stslements, the trusiees are required io..
Frome and Dlstrict Day Centre Charity number: 0273988 TfUStee3' Annual Report sèlect suitable accountng policies and then ¥pty Ihem consisigntty,. obsèrve the melh¢)d$ and principles in Ihe Charities SORP.. make judgements and estimates that are feasonable and prudent, stal& whether applicable accounting star¥Jards have been foHowed. sU.9¢t to any material departure5 disclosed and explained in the financial stslement5- prepare the financial $t8temonl8 on the gow concem basis unless r( is in4)propri8te to presum8 that the charitae CpanY will continue m ¢)paralth). The Tru5tee¥ are afso spOnSible for maTnlaining adequate accounting records whrh disclose with reasmable atturaey al any line the finanaal posrtK*n of the chanty and which are Buffici8nt to show and explain Ihe chartys transactions and enab18 Ih8m to 8nsure ihat the financial ststements comply vlilh regulations made undef the Charitses Act They are also rgsponsiblg for Bafeguarlting the assets of Ihe tharity and hence for taking feasonable steps for the prevention and detection tsf Ir8u¢J and other irregularitles. INDEPENDENT EXAMINER Nataliè Froud Bmus MA ACMA CGMA FFA FIPA FISM MSWW of R. E. Froud & AssocBtes Ltd wa$ apwnled as indopendenl examirw for the year Thi8reportwa8appioved bytheboard on....................................... .. ............ P Dayman-John$ Trustee
Fromo and District Day Centro Charity number.. 0273988 Ind•pgnd•nt ox•mlnoVs report to th• m•mb•rs of Fr<• and DlstrlrA D•y Contr• We report on the accounts of the charty for the peric<l ended 31 March 2024. R•¥p•¢tlv• r••ponbIlIt1 of trt¥04 nd Ind•p•nd•nt •x•mln•r The chaTity'5 trustees are responsible for the preparafv'on of the accounts. The charty's truste8s ccnsder th81 an audrt Is not rewred for this year (under section 144 of the Charities Act 20111 and that an independent examination is nèedad. Having satisfied ourself that the Charty is not suw to an audrt under company law and is eligbblè for indèpendènt examination, it Is (Mjr rèSpDwbity to.. examine the accounts lunder section 145 of the 2011 Acti to lallow the procedures laid do in the General 0irectlry given by the Chority Commi$•ion (undèr sèth.on 145{Sllb} of the 2011 Act). and IQ slate ether parb'cular matters have come lo our altenb'on. Basis of Indep6nd•nt •xamln•rn oplnbon We ¢onducted our ¢xaminakn'on in awdance ith lh• Genernl Directirm$ given by the Charity Commis8ion•rs far Englan4 a W¥le$. An examination includes a detaded ¥1 of the accounting Tacords ke0 by th8 Charlty and Comparison of the a¢¢ounts presented wth records. 11 0180 iicludes con$ideralion of any unusual rtem5 or ¢lisclo$uies in the •ccounts, ond kIng •xplanats'on$ from you as (Irector¥ conceming such matters. The predr&S UndOrtak not Prov all the evidence that would be required in an audit and conyequently we do ncrt ex¥8ss an audit opinion on ether the accounts present a Irue and falr vie. Ind•pondent qxamlnee• •tatement In connectlon vlth our examination. no mitter has come lo our attentlon.. 11 vhich gives us reasonle cause to believe that in ary material respect Ihe qUIrements.. to keep accountkn9 records in accorL1arce wnh Sectn 130 01 the Charikn"e$ AGI 2011,. aTr to prepare attounts Nthich record voth Ihe accounb'r¥J records, G(YntAy Y*ith ts aTh'n9 requir•merts of have not been mel.. or 21 to lCh. In our cpinlon. attenb'on shId be dra1 to enab a proper understanding of the acccunls lo be reached. Natalie ud Bmus MA ACMA CGMA FFA FIPA FISM MS R. E. Froud S A5souates Ltd Chartered Management Accountsnts 61 Robins Lane Frome Somersel BA113ET 24 M¥TGh 2025
Frome and District Day Centre Profit and Loss Account for tho year endod 31 March 2024 Lknrnstrfj¢l•d Fund8 RKtrlctod Funds Tot¥1 Fund• 2024 Fund$ 2023 InGom• Inc0rn8 frorn donabons and CS IoMe from chantable acb" Bank in¢er881 7( 33,801 705 33,801 769 1,210 41,053 Totsl incornlng re•our¢ 35,275 35,275 42,429 RMoUrl •xp•nd•d EY4>errtUlé tsn tharitabb actwrtl8S Other eypeThJiture 38.303 554 38,3)3 554 59.578 Total r••ourc•• •xp•nd•d 38.857 38,B57 60,S20 N•t Incoming r•iourctt tor th• yr j3 $62} 13,5821 (18.0911 Balances brought fonydrd 33.610 33.610 51.701 Balance carrK8d forward
Frome and District Day Centre Charity number: Balance Sheet as at 31 March 2024 0273988 2024 2023 Cuvront assgts Debtor8 Cash al bank and hand 59 30,329 30.329 122 33.848 33,848 Cr•dltorn.' amount8 lalling du• wlthln one y•ar (360) 13601 N•t curr•nt 4486ts 30.028 33,610 N•t •M•ts 30.028 33,810 Ro8er¥•• Unrestricted 30,028 33,610 30.028 33610 P D8yman-John8 Trustee Approvad by the board on 24 March 2025
Frome and Dlstrlct Day Centre Notes to Ihe Accounts for the year ended 31 March 2024 1 Accourrtlng poll¢l•• Ba¥i8 of acCoting The financi statem19 have 8 prepared in accordanc with ACn.n9 and Report'ng by Charitis." Stslemenl of Re¢xJmmended Prathce applicab to chanlies preparing their accounts in accordance wrth tho Financial RepcKb'ng Standard ap1¢¥ble UK and ReputAi¢ of IrelaThJ IFRS 1021 (effecti 1 January 201SI- (Charities SORP IFRS 102)), the Ctynp•rri•s Act 20(. Incoming rnsourc IntmIng SourCeS are ac¢Lwnt•d for on a eash ba$ exeept in rèsp8cI amwnls r•cei¥•d In respect of events tsknng place in tsubsequent years, which Is a¢xounted for on an 4Ctruals basi8. Charlt•bl• •xPdItUr• CharitslJe &xpendilure indude5 all 8XFonthture ("Yedy relatsd to objeLts of the chartty and prIseS expenth'lure M lunches. hL4iday8 and oubry for the membern. D•pr¢¢i•tion Tangible fjxéd 4r• ured at cost les8 acxyjrnulated deweu'ation and any aceumulat•d wnpalrm•nt losses Oèpreeiati¢n is provided on all tangib fixed a55ets. at rates calcJJlated to write off the cost, le$¥ eslmated residu v•lu•, oleoch as1 evenly ovor11s •xpeded le. Idlm.. Equlpmenl 5 years 8traight line Fund• unr08tn.cted funds can b• US in V41th the dwritsblg eCts al the dlscretron of the tru81ee8. Restricted funds can be used partiojlar Plxposes within the rtJjg¢t8 of Ihg d)arity. Re8lriclion8 anse when yp•afi8d by the donor or when funds ¥e raised particular r¢8trict¢d purpo$e$. Expenditur9 whlch ets these Gritgria is chArged to the nd. Further explanatn of nature and purpoje of ¢aGh fund 1$ includ•d in tho notes lo the finandal ststennts. 2 Incom• from donatlw• Ind hy¢l•• Unmtrlct•d R••trict•d 2024 2023 Donatlons 705 705 1,210 705 705 1.210 3 Incomg from charftsbje actlvltl• Unr•strlcl•d RMtrl¢t 2024 2023 Charftable actpiit 33.601 33,801 41,053 33.801 33,801 41,053
Frome and Districl Day Centre Notes to the Accounts for the year ended 31 March 2024 4 Dlrect charttabh •xpondlthr• Unro•trictod R•¥tri¢ted 2024 2023 Lunches r<affle and bingo wize$ Activity eosts Hc41days Room lire Commi?3ions payable Insuran 27,765 27.785 31,924 993 3,026 17,611 5,432 218 374 1,195 1.195 8,038 376 929 e,038 376 929 38,303 38.303 59,578 S (Xh•r •xp•ndltUf• Unr•¥trlcW Rg•trlGt 2024 2023 Office supplies Bank charg•8 Accountancy Postage Sun(y •xpon8e8 50 111 393 50 111 393 47 233 347 310 554 554 942 8 Crgdltor•: amounts f•lllng du• wlthln one y•ar 2024 2023 A¢¢ru•l$ 360 360 7 Vnmtrl¢t•d fund# 8alance as at 31 M•r 2024 01 Apr 2023 Inc(xn• Expwdltur• Charita funds 33,610 35.275 138.8571 30.028 33.610 35.275 {38.8S7 30.028