The Peak Centre Trust
Charlty No. 285￿1
Trustees. Report and Unèudlted Accounts
31 Marth 2025

The Peak Centre Trust
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
Detailed Statement of Flnancial Artivities
16
Page I

The Peak Centre Trust
Trustees Annual Report
Trading as Liphook Day Centre.
The trustees present their report with the unaudited finantial statements of the charity for the year ended
31 March 2025.
REFERENCE AND ADMINlSfRATIVE DETAILS
Charlty No. 285001
Principal Offlce
The Peak Centre
Midhurst Rd
Liphook
Hampshire
GU30 7TN
Trustee5
The following trustees served during the year:
J.M. Buckett
A. Hall
J. Hllder
J. Kirby
S. Knight
R. Knox
D. Lush
L. Morton
P. Murdoch
(Resigned 23 July 20251
(Resigned 29 July 20251
IResi8ned 23 July 20251
IResi8ned 23 July 20251
Key Management Personnel
Chair
Secretary
Treasurer
Rlchard Knox lappolnted 23107120251
Pauline Murdoch
Jan Buckett
Accountants
JMB Accountin8 Ltd
10 London Road
Liphook
Hampshire
GU30 7AN
Bankers
Lloyd5 Bank PLC
Investment Advi50r5
COIF Account
PO Box 12892
Dunmow
Essex
CM6 9DL
Page 2

The Peak Centre Trust
Trustees Annual Report
OBJEcfivES AND AcfiviTIES
The charlty operates to provide Se￿iCe5 which help to reduce loneliness and encourage social interaction for
the elderly resSdents of the Parish of Bramshott and Liphook and wider environs. Liphook Day Centre
operates 3 days a week, SO weeks of the year providing a safe environment. nutritious meals and a wide
variety of activities.
Free transport to and from the Day Centre is available to those who requlre It utilising a specially adapted
minibus which is provided and fully funded by Age Concern Liphook (Registered Charity No.9000651, a
benefit worth some £2,800 a year.
The average number of clients fluctuates around an average of 45 clients per week.
The actSvitie5 are many and varied, colourin8, arts & crafts, board games, music sesslons and singin8, quizzes,
chair aerobics, gardening in raised beds and pots, pat do8 Visits. all designed to increase the engagement of
our cllents and improve their mental and physlcal wellbeing.
The breakfast club was introduced this year and has proved to be very popular with clients and other groups
in the vlllage and Is generating much needed funds. We are grateful to our chef for this initiative.
The charity operate5 from the Liphook Day Centre which is conveniently sltuated in the centre of Llphook
alongside the public car park.
The building is on a 10 year lease with 3% years left. When not belnB used by the Day Centre the prem15es
are hired out to several local organisations, bridge clubs, Knit & natter, Friendshlp Friday Lunch Club, Seniors
on the Go, all of which have similar objectives. The centre is also available for hire for other events, AGM'5,
partles, receptions, wakes etc.
FINANCIAL REVIEW
The fees charged for clients to attend the Day cent￿ do not meet the runnin8 COSt5 $0 we are dependent on
fundralslng, donatlons, leg8cles and grants to maintain the servi￿5 we provide. We are very fortunate that
we recelve many small donations of cash and saleable produrt5 for our pop.up shop from local residents and
businesses, for which we are extremely grateful. We run many small fundraising events in the Day centre on
a regular basis.
Both the Parish and District Counclls have supported us with si2eable grants for speclfic capital projects which
have improved our fatilities.
This year we have also received 2 le8acies which have made a tremendous contributlon towards our running
costs and allowed us to provide additional benefits and seNices to our clients.
RESERVES
During the year a designated fund has been estsblished as a ￿nt guarantee. This is held within the COIF
funds at £36,157 at 3110312025.
Under this agreement, the Tenant IThe Peak Centre Trust) covenants with the Landlord (The Parish Councill
that the Tenant shall during the term of this Lease apply the balance of the sum as above to the credit
against liabilities under the lease and for no other purpose without the written consent of the Landlord
which will not be unreasonably withheld.
Page 3

The Peak Centre Trust
Trustees Annual Report
STRUCTURE. GOVERNANCE AND MANAGEMENT
The board of Trustees has remained stable over many years. a vacancy was filled by the election of Sue
Knight and Richard Knox was welcomed as the representative Trustee from Age Concern Liphook at the
beginning of the year. The Trustees form the management commtttee in accordance with the Trust Deed.
The operations committee oversee the day to day organisation and running of the Day Centre, the
committee comprise5, Chair of the Trust. Centre Manager, Centre Chef. Volunteer representative, fund
raising manager & secretary together with CO￿pted members as required.
The legal and formal responsibility for The Peak Centre falls to the management committee which consist5 of
the trustees. The appointment5 of our new Day Centre Manager and highly experienced Chef have worked
out brilliantly resulting in a warm and inviting atmosphere together with nutritious home cooked food on a
lower budget than last year.
We continue to have the Invaluable support of about 20 volunteers in the Day Centre and 4 volunteer
drivers. It would not be possible to provide the seNice wfthout them, but they also run our'pop-up. shop
selling fresh e88s, honey, cakes, books. jig-saws. raisin8 much needed fvnds.
Stalement of tru5tees' responslbllltles In Telation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable law and Unlted Kingdom Accounting Standards (United Kln8dom Generally
Accepted Ac¢ountin8 Practice).
The trustees are responsible for keepin8 proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reportsl Regulations, and the
provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detertion of fraud and other irregularities.
Signed on behalf of the charlty's trustee5
JthOK
R. Knox
Chair & Trustee
10 October 2025
Page 4

The Peak Centre Trust
Independent Examiners Report
Independent Examiner's Report to the trustees of The Peak Centre Trust
I report to the trustees on my examination of the financial statements of The Peak Centre Trust for the year
ended 31 March 2025.
Responslbilltles and basis of report
As the charÈty's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Att 20111'the Ad'l.
I report in re5ped of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 1451511bl of the Act.
Independent examlnees statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination gwing me cause to believe that in any material respert:
• the accounting records were not kept in respect of the charity as required by sertion 130 of the Art,. or
the financial statements do not accord with those records,. or
• the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the financial statements gwe a'true and fair, view which Is not a matter
considered as part of an Independent examination.
I have no concerns and have come across no other matters In connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
Statement5 to be reached.
Catherine Hawes
JMB Accounting Ltd
10 London Road
Liphook
Hampshire
GU30 7AN
10 October 2025
Page 5

The Peak Centre Trurt
Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds
Restricted
funds Total funds Total funds
2025
2025
2024
2025
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
33.851
32,420
5,702
1.877
8,335
33,851
32,420
9,258
1,877
8,335
30,385
42,848
4,631
2,293
8,334
3.556
Total
82.185
3.556
85,741
88,491
Expendlture on:
Other
80.497
80,497
80,709
Total
80.497
80,497
80,709
Net gains on investments
Net Income
3,556
5,244
7,782
Transfers between funds
Net Income before other
galnslllossesl
1,688
3,556
5,244
7,782
Other galns and losses
Net movement In funds
1,688
3,556
5,244
7,782
Reconclllation ol funds:
Total funds brought forward
88,657
88,657
80,875
Totsl funds carried forward
90,345
3,5S6
93,901
88,657
PaEe 6

The Peak Centre Trust
Balance Sheet
at 31 March 2025
Charity No. 285001
2025
2024
Fixed assets
Tangible assets
li
3,012
3,012
4,016
4,016
Current assets
Debtors
Cash at bank and in hand
12
2.629
92.783
95,412
14,5231
90,889
4,182
88,623
92,805
18,1641
84,641
Credltors: Amount falling due within one year
Net current assets
13
Total assets less current Ilablllties
93,901
88,657
Net assets excludlng pension asset or liablllty
93,901
88,657
Tolal net •ssets
93,901
88,657
The funds of the £harlty
Restrlrted funds
Restricted income fund5
14
3,556
3,556
Unrestrlcted funds
General funds
Designated funds
14
55,178
35,167
88,657
90,345
88,657
Reserves
14
Total funds
93,901
88,657
Approved by the trustees on 10 October 2025
And 5iBned on their behalf by:
R. Knox
J Buckett
Chair & Trustee
10 October 2025
Treasurer & Trustee
10 Ottober 2025
Page 7

The Peak Centre Trust
Notes to the Accounts
for the year ended 31 March 2025
Accounting policies
Basls of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance wrth the Financial
Reporting Standard applicable in the UK and Republic if Ireland If RS 1021 issued on 16 July 2014 and
the Financial Reporting Standard applicable in the United Kingdom an(1 Republic of Ireland IFRS 1021
and the Charities Att 2011.
Change In basis of a¢¢ountlng or to previous attounts
There has been no chan8e to the accounting polities (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds
These are available for use at the discretion of the trustees in furtherance
of the general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular
purposes.
These are unrestricted funds which include a revaluatlon reserve
representing the restatement of investment assets at thelr market values.
These are available for use subject to restrictions imposed by the donor or
throu8h tenns of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Reco8nition of Income
Income Is included in the Statement of Finantial Activitles ISOFAI when
the charity becomes entitled to, and virtually certain to receive, the
income and the amount of the income can be measured with sufflclent
reliability.
Where income has related expenditure the Income and related
expenditure is reported 8ro55 in the SOFA.
Income with related
expenditure
Donations and le8acies
Voluntary income received by way of grants. donations and 8ifts is
included in the the SOFA when ￿CeIVable and onty when the Charity has
unconditional entitlement to the income.
Tax reclaims on donatSons Income from tax reclaims is included in the SOFA at the same time as the
and gifts
gfftldonation to which it relates.
Donated services and
These are only included in income (with an equivalent amount in
facilities
expenditure) where the benefit to the Charity is reasonably quantiflable,
measurable and material.
Volunteer help
Investment income
The value of any volunteer help received is not included in the accounts.
This is included in the accounts when receivable.
This includes any 8ain or loss resulting from revaluing investments to
market value at the end of the year.
Gains/llossesl on
revaluation of fixed assets
Gainslllos5e51 on
investment assets
This inclu(les any gain or loss on the sale of investments.
Page 8

The Peak Centre Trust
Notes to the Accounts
Expenditure
Reco8nition of expenditure Expenditure is recognised on an actruals basis. Expenditure inclu(les any
VAT which cannot be fvlly recovered, and is reported as part of the
expenditure to which st relates.
Expenditure on raising
These comprise the costs associated with attracting voluntary income,
funds
fundraising trading tosts and investment management costs.
Expenditure on charitable These comprise the costs incurred by the Charity in the delivery of it5
activities
actNities and services in the furtherance of its objects, including the
making of grants and governance costs.
All grant expenditure is accounted for on an actLtal paid basis plus an
accrual for grants that have been approved by the trustee5 at the end of
the year but not yet paid.
These include those costs associated with meeting the constitutional and
statutory requirements of the Charity, includin8 any audit/independent
examination fees, costs linked to the strategic management of the Charityi
tO8ether with a share of other administration costs.
These are support costs not allocated to a particular artivity.
Grants payable
Governance costs
Other expendlture
Taxation
The charity is exempt from tax on its charitable artivities.
Tanglble flxed assets and depreclatlon
Depreciation is provided at the following annual rates in order to write off each asset over Its
estimated useful life:
Fixtures & Fittin8S
25% reduclng balance
Freehold Investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance
sheet date and are not depreciated. ￿1 gains or losses are taken to the Statement of Financial
Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable Value. Donated items of stock are recognised at
fair v3lue which is the amount the tharity would have been willing to pay for the items on the open
market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equI￿lents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
5hort-term highly liquid investments with original maturities of three months or less and bank
overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or
current liabilities. In the Statement of Cash Flows. cash and cash equwalents are shown net of bank
overdrafts that are repayable on demand and form an integral part of the company's cash
management.
Page 9

The Peak Centre Trust
Notes to the Account5
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are
recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and provision5 are normally reco8nised at their settlement
amount after allowing for any trade discounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencles
Monetary assets and liabilities denominated in currencies other than the funrtional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than thè functional currency of the charity are recorded at the rate ot
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease whlch entalls tsklng substantially all the risks and rewards of
ownership of an asset, the lease 15 treated as a finance lease.
Lease5 which do not transfer substantially all the risks and reward5 of ownership to charity are
classified as operatlng leases.
Assets held under flnance leases are initially recognised a5 a5set5 of thè charity at their fair value at the
inception of the lease or, if lower, at the p￿seTrt value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as 8 finance lease obligation.
Lease payments are apportioned between finance expenses and reductlon of the lease obligation $0 as
to achieve a constant rate of interest on the remalnin8 balance of the liability. Finance expenses are
recogni5ed immediately, unless they are directly attributable to qualifying assets, in whlch case they
are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operatin8 lease payments are retO8nised as an expense on a straight-line basis over the lease term.
In the event that lease Incentives are received to enter into operating leases, such incentives are
retognised as a liability. The aggregate benefit of incentives is ￿COgnised as a ￿d￿ctIOn of rental
expense on a straight-line basis.
Penslon costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is
pension plan under which the charity pays flxed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance
sheet. The assets of the plan are held separately from the charity in independently administered funds.
Re￿Ipt of donated goods. facllities and services
All donated goods. facilities and ServI￿S received are recognised w5thin incoming resources and
expenditure at an estimate of the value to the chartty.
Page 10

The Peak Centre Trust
Note5 to the Accounts
Statement of Flnancial Artivities- prlor year
Unrestrict
ed funds
2024
Total funds
2024
Income and endowments Irom:
Donations and legacies
Charitable activities
Other trading artivtties
Investments
30,384
42,848
4,631
2,293
8,334
30,384
42,848
4,631
2,293
8,334
other
Total
88,490
88,490
Expèndlture on:
other
80,708
80,708
Total
80.708
80,708
Net Income
7,782
7,782
Net income before other 8a5nslllosses)
Other galns and losses:
Ntt movement In funds
7.782
7,782
7,782
7,782
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
80,875
80,875
88,657
88,657
Income from donatlon5 and legacles
Unrestrlcted
Total
2025
Total
2024
Donatlons & legaeies
Grants
29,098
4,￿0
7S3
29,098
4,000
753
14,885
15,500
Volunteer lunches
33,851
33,851
30,385
Income from charitsble activities
Unrestricted
Totsl
Total
2024
2025
8reakfost club
2,025
24,356
6,039
2,025
24,356
6,039
1,145
34,725
5,964
1,014
42.848
Client fees
Hall hire
Transport to day centre
32,420
32,420
Page 11

The Peak Centre Trust
Notes to the Accounts
Income from other trading activities
Unrestrfrted
Restrlrted
Total
2025
Total
2024
Fundraising artivities
Internal fundraising
Garden Project
1,465
4,237
1,465
4.237
3,556
9,258
3,202
1,429
3,556
3,556
5,702
4,631
Income Irom Investments
Unrestricted
Total
Total
2025
2024
Investment income
1,877
1,877
1,877
1,877
2,293
2,293
Other Income
Unrestrlcted
Total
Total
2025
2024
Shop income
8,335
8,335
8,335
8,335
,334
8,334
Other expendlture
Unre5trlrted
Total
Total
2025
2024
Shop costs
Client welfare
6.927
829
6,927
829
6,323
1,487
4,286
Food costs
4.348
4,348
Advertising & promotlonal
Costs
337
337
Employee costs
Motor and travel costs
34.050
34.050
40,285
410
Premises costs
18,538
1,004
11,152
3,312
80.497
18,538
1,004
11,152
3,312
80,497
19,673
1,339
3,906
3.000
80,709
DepreciatSon of fixed assets
General administrative costs
Legal and professional costs
Net income before transfers
2025
2024
Thi5 is stated after charging..
Depreciation of owned fixed assets
1,339
Page 12

The Peak Centre Trust
Notes to the Accounts
10 Staff costs
2025
2024
Salaries and wages
Pension costs
33,041
470
35,339
603
33,511
35,942
No employee received emoluments in excess of £60.CKIO.
11 Tènglble fixed assets
Flxtures &
Fittings
Total
Cost or revaluation
At I APTII 2024
At 31 March 2025
7,099
7,099
7,099
7,099
Depredation and lrnpalrment
At l April 2024
Depreciation charge for the
year
At 31 March 2025
3,083
3,083
1,004
4.087
4,087
Net book values
At 31 March 2025
At 31 March 2024
12 Oebtors
3,012
4,016
3,012
4,016
2025
2024
Trade debtors
Other debtors
Prepayment5 and accrued income
2,119
180
330
3,875
307
2.629
4,182
13 Credltors:
amounts falling due within one year
2025
2024
Trade creditors
Other taxes and social security
Accruals
Deferred income
3,6S8
3,910
303
396
3,555
8,164
281
4,523
Page 13

The Peak Centre Trust
Notes to the Accounts
14 Movement in funds
Incoming
resources
Re￿urCeS
Gross At 31 Marth
2025
expended trnnsfers
Ilncluding
At l Aprll
other
2024 galns11055e51
Restricted funds:
Restrirted income funds:
Garden project
3.556
3.556
Total
3,556
3,556
Unrestrirted funds:
General funds
88.657
82.185
180,4971 135.1671
55,178
Desjgnated funds:
Rent account
35.167
35,167
35,167
Total
35,167
Total funds
88,657
85,741
180,4971
93,901
Purposes and restrictions in relation to the funds:
Restricted funds:
Garden project
Designated funds..
Rent account
to cover rent under the lease agreement.
15 Analysls of nèt as5•ts between funds
Unrestrirted Restrlcted
funds
funds
Total
Flxed assets
Net current assets
3,012
52.167
55,179
3.012
90,889
93,901
38,722
38,722
16 Reconciliation of net debt
At l April
2024
Cash At 31 March
flows
2025
Cash and cash equivalents
88.623
88,623
4,IGO
4.160
92,783
92,783
Net debt
88,623
4,160
92,783
Page 14

The Peak Centre Trust
Notes to the Accounts
17 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
Z025
2025
2024
2024
Land and
buildin8S
Land and
buildings
Other
Other
Operating leases with expiry date:
In the second to fifth years Inclusive
12.622
12.622
12,238
12,238
Pension commitmeftts
2025
2024
The pension cost charge to the charty
mounted to..
470
603
Unpaid contributions due to the fund are
included in other creditors and amounted to:
131
82
Page IS

The Peak Centre Trust
Detailed 5t?tement of Financial Activlties
for the year ended 31 March 2025
Unrestric
ted
fvnd5
2025
Restrirted
funds
Totsl funds Total funds
2025
2024
2025
Income and endowments frorn:
Donations and legacles
Donations & legacies
Grants
Volunteer lunches
29,098
29,098
4,000
753
33,851
14,885
15,500
753
33.851
30,385
Charitable artivities
Breakfast club
Client fees
Hall hire
2,025
24.356
6.039
2.025
24,356
6.039
1,145
34,725
5,964
1,014
42,848
Transport to day centre
32,420
32,420
Other trading activities
Fundraising activities
Internal fundraislng
Garden Pro5ect
1,465
4,237
1,465
4,237
3,556
9,258
3,202
1,429
3,556
3,556
5.702
4,631
Investments
Investment Income
1,877
1.877
1,877
1,877
2,293
2,293
Other
Shop income
8,335
8,335
8,335
8,335
8,334
8,334
Total income and endowments
82,185
3,556
85,741
88,491
Expendlture on..
Other expenditure
Shop costs
Client welfare
Food costs
6,927
829
4.348
337
6,927
829
6,323
1,487
4,286
4,348
337
Advertising & promotional costs
12,441
12,441
12,096
Employee costs
Salarieslwages
Pension costs
Staff welfare
Temporary staff
33.041
470
33.041
470
539
35.339
603
855
3,488
40,285
410
539
34.050
34,050
Vehicles- General costs
Page 16

The Peak Centre Trust
Detailed Staternent of Financial Artivities
410
Premises costs
Rent
12,051
12.051
844
3.469
550
1,624
18,538
10,830
717
Rates
Light, heat and power
Premises cleaning
Other premises costs
3.469
550
5.685
707
1,734
19,673
1,624
18,538
General administrative costs, includlng
depreciation and amortisation
Depreciation of Fixtures & Fittings
Equipment repair5 and maintenance
General insurances
Postage and couriers
Software, IT support and related costs
Sub5triptions
Sundry expenses
Telephone, fax and broadband
1,004
6,956
1,605
239
1,339
518
1,244
191
6.956
1.605
239
443
443
640
148
1,121
12,156
60
586
254
1,053
5,245
148
1.121
12,156
Legal and professlonal costs
Atcountancy and bookkeepin8
3.312
3.312
3,312
3,312
3,000
3,OCIO
Total ol expendlture of other costs
Total expenditure
Net 8ain5 on inve5tment5
80,497
80,497
80,709
80.497
80,497
80,709
Net Income
1.688
3.556
5,244
7,782
Net Sncome before other 8alnslllossesl
Other Gains
1.688
3,556
5.244
7,782
Nel movement In funds
1.688
3,556
5,244
7,782
Réconclllatlon of funds:
Total funds brought forward
88.657
88,657
80,875
Totsl funds carried forwèrd
90,345
3.556
93.901
88,657
Page 17