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 c*Jligations. 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 serv￿8 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 peO￿e 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 Suff￿16n1 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 COU￿11 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 ¢Je*atèd to the truslees RESPONSIBILITIES OF THE TRUSTEES The Trustees are responsible for prepanng the Trustees Annual Report and the financial $tatemenls in accordanc* wilh appI￿a￿e 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 $t8temonl8 on the gow concem basis unless r( is in4)propri8te to presum8 that the charita￿e C￿panY will continue m ¢)paralth). The Tru5tee¥ are afso ￿spOnSible for maTnlaining adequate accounting records whrh disclose with reasmable atturaey al any line the finanaal posrtK*n of the chanty and which are Buffici8nt to show and explain Ihe chartys transactions and enab18 Ih8m to 8nsure ihat the financial ststements comply vlilh regulations made undef the Charitses Act They are also rgsponsiblg for Bafeguarlting the assets of Ihe tharity and hence for taking feasonable steps for the prevention and detection tsf Ir8u¢J and other irregularitles. INDEPENDENT EXAMINER Nataliè Froud Bmus MA ACMA CGMA FFA FIPA FISM MSWW of R. E. Froud & AssocBtes Ltd wa$ 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 pericer￿rtUlé 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• y￿r j3 $62} 13,5821 (18.0911 Balances brought fonydrd 33.610 33.610 51.701 Balance carrK8d forward Frome and District Day Centre Charity number: Balance Sheet as at 31 March 2024 0273988 2024 2023 Cuvront assgts Debtor8 Cash al bank and hand 59 30,329 30.329 122 33.848 33,848 Cr•dltorn.' amount8 lalling du• wlthln one y•ar (360) 13601 N•t curr•nt 4486ts 30.028 33,610 N•t •M•ts 30.028 33,810 Ro8er¥•• Unrestricted 30,028 33,610 30.028 33610 P D8yman-John8 Trustee Approvad by the board on 24 March 2025 Frome and Dlstrlct Day Centre Notes to Ihe Accounts for the year ended 31 March 2024 1 Accourrtlng poll¢l•• Ba¥i8 of acCo￿ting The financi* statem￿19 have ￿8￿ prepared in accordanc* with AC￿￿n￿.n9 and Report'ng by Chariti*s." Stslemenl of Re¢xJmmended Prathce applicab￿ to chanlies preparing their accounts in accordance wrth tho Financial RepcKb'ng Standard ap￿1¢¥ble UK and ReputAi¢ of IrelaThJ IFRS 1021 (effecti￿ 1 January 201SI- (Charities SORP IFRS 102)), the Ctynp•rri•s Act 20(￿. Incoming rnsourc Int￿mIng ￿SourCeS are ac¢Lwnt•d for on a eash ba￿$ 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• •xP￿dItUr• 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$¥ eslmated residu* v•lu•, oleoch as￿1 evenly ovor11s •xpeded ￿le. ￿ Idlm.. Equlpmenl 5 years 8traight line Fund• unr08tn.cted funds can b• US￿ in V41th the dwritsblg ￿eCts al the dlscretron of the tru81ee8. Restricted funds can be used partiojlar Plxposes within the rtJjg¢t8 of Ihg d)arity. Re8lriclion8 anse when yp•afi8d by the donor or when funds ¥e raised particular r¢8trict¢d purpo$e$. Expenditur9 whlch ets these Gritgria is chArged to the ￿nd. Further explanat￿n of nature and purpoje of ¢aGh fund 1$ includ•d in tho notes lo the finandal ststen*nts. 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