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2024-03-31-accounts

Fuller Swrling Mill House 58 Guil(Iford Swe Chertsey SLtrrey KT169BE

6 to 10 11 ￿ 12

ForThe Year Ended 31 Msrfb 2024 Tr trustres rnt thir fcEMJrt with the fikwial of the charity fc ￿ year ejyjed 31 March 2024. The trustee5 have a(k￿￿] the wovision5 of AcwJniin8 and Re[￿1￿8 by Charities.. of R￿Qmn￿￿ded Praaice applicable to ¢haTities preparing their ￿niS in with the Financial RcwKting StaThJard applicoble in the UK and Ryblic of I￿laTh] (PILS 1021 (effeaive l January 2019). Obj￿tIVeS al The d)iectives of the Day Centre &Tr to tnable senior ciiizen wwlation of Sa￿u￿ ￿ have Available fxility which wovides a fiKal trfTrinL ¢a¢ering for a vwiety of their M￿la1 needs aTrJ well ￿lA￿. iwI￿lIng tyalKs￿lI to aThJ frnm centre, s(Kial ￿1ville￿ hot me4]5. and variou5 medical f¥iliiie& The Tw%tee% confm that tw have referred gUida￿e ￿￿illed in the cfran.ry Commi￿10￿.5 gyidance on public benefit W￿ll reviewing tr Tntst'5 Aims aryl Objeaives aThl in plwwing futs￿e ￿1VIr1e$ forthe year. ACIIIEVEMEiYf AIYD PERFORMANCE The main ￿tiVitieS of th Day Centre are to provide c4re. relaxation aNI enrtainrtnt fiK the older residents in al community who wi.sh to te¢0￿￿ ￿￿rnbeTh.. Hot. freshly ¢￿)k meal togetlKr with a and biseuiis art wvvided daily. A minitML% tlK>5e memtrtrs WIM) IL to 4NI from ¢IKir }K)ll￿S 10 the Day Centr. (kn employed sthff consists of a Centre Manager. A&si%thnt Manager. 6 Care Sthff. 2 full time equRvaJcni tkivers. 2 c￿ks. l Finance A&sisthnt aThJ a Cleanerwho are 2150 ably suwKrfted by a numberof volunteer wth. (ljr MeM￿￿kn"p c(4llinues to grow a￿1 we a￿ geuing b￿k ￿ precovid numlm. Thank you to the Centsr Manager. Diane Mayhew, her staff and volunteers WIM) a iyillianily professiona] i[￿ pmviding a welcoming aryl fri¢nd]y envIronm￿t. The Day Centre Chariiy SIK)p is doll￿ great b￿ltiES5 with the turnover ir￿r￿ing year on ye4r. thatths to excelkntefforts of the SIKV Malw, Cathy BritL a￿1 her STrK)p voluners. In b&sie fIna￿la1 iw¢)n during year ￿ £312.187. }￿lUding £25.￿KS of Testria4xI (2023: £247.6161 at¥J our ex￿[￿]It￿re w&s £296.￿1 12023.. £249.1￿1. The net income wa5 thertfore £15.780 {2￿23". net exprnditure £1.4g)l. The baL￿￿ on the fulld5 is £51,331, including £34,427 re5triCte4 futKts (2023: £35J51. including £10.279 restrIa￿ fun(Lsl. The Managemeni Conjmittee hav¢ reviewed the level of reserves. li ] plann￿ ￿ rnaintsin a level of reserves that will provith a buffer for uninlcrruwed services of approxirnately 3 Tnonths. However. owing ￿. for eL￿nple. uThfoffseen or uttxtttted exFnth"nwe. it May ￿ ￿e￿Sary to cfjvate temwily with a rnlwed level of ￿erVeS for a peri￿ of time Whil￿ the pl8nntsl rtsetwe kv¢l i8 ie.ittsla1￿1. The charity is contfDlltyJ by its 8ovemin8 <kKument. a de￿1 of trust aThl co￿11￿ an Charity. We have appynttd w5errtatives on the committee from Si Michael's SandbuY* Town COU￿11 and Br￿knell Fwest C(AmciL As ￿t￿￿ted with ￿tat 5dne5s ILst year. we re¢or¢rd death of our Treasurer. D&vid Vou5(kn. iti tkcember 2ff23. A mv T￿￿Jrtr. Karim M&h•n¥Jttllie. w&% ￿p￿)inted in Febrw 21Y24. 28fA96

For The Y¢wr Fjthd 31 M￿b 2024 Y(Kktown Rop•J S8tMlhurst GU47 9BJ R Mossom P McKenzie M Bros5ard M Faw¢ett D W Vousden Tre&surer l¢kce&sed 7.12.23) K Mahamdallie (apB>inted 8.2.241 D E A Wilson lapp)inted 8.2.241 B D Wil%JD laFfK>inied 8.2.241 Susan Keane FCA Fuller Spuriin8 Mill House 58 Guildford Stre KT169BE ApwOY￿I by cthofthe oftNstre5 Ixk........ atyj gi8trd on its bebalf by:

the yearen(kd 31 March 2024. As the charÉty of the Trust are restmibk the of the xrounts in xc(YdaKe with the r4uirern￿ of Charittes Act 2011 Act). I rep)n in rw of my examin￿lon of the T￿￿1,8 ￿m]nts carried oui utmkn Section 145 of Act a￿j in caThying (wt my exarninthon I have followed dl a￿l￿able DI￿10￿$ gTwen by Charity Commission knion 145(5Xbl of the Act. sI￿e your chartiy's gross I￿orne exceethd £2XI.(IXI yow exwnittr be a nymttr of a listed 1K￿y. I can co l am qu31ifid io underthke the examinat1(￿ becaw¢ I am a of the of Acc(Mmthnts in F￿glartd and Wales. whi¢h 15 one of the listed tthi&s. I have completed my examin￿1(￿. I confimi that ￿ rnateriai rnatters have to rny anenuon in Conn￿110￿ with the examination 8iving me cau%e to ￿lIeVe in any ma￿tal wF¢¢t'. C￿nting rewrds were Thx kept in W of the a8 requiffd by Section I￿)0fth¢ Ath: ( the xcounLs do ￿0rd with ￿cOrds. the acc(NJnts &) n(M cornply with ￿ aN)licabte requirements co￿eming tlr f(Km atMI content of sd ( in the Charilies (Accounts and Rew)rL%I Regulati￿8 2(X18 th than any requiren￿nI that the ￿cOUnts give a true and fair vTrew whKh is ￿ a m￿terCoM$1¢￿d ￿ part of an In&￿¢ examination. I have no concerrLS and have CO￿ r055 llo otlr matters in connttuon with ￿ examination to whieh atteniion shIy￿1 i drawn in this re￿￿ in ord2r ￿eDable a UThtrSW￿I￿S of the to ￿ Tex1￿41. Susan Keane FCA Insiiiu of charter￿ Accountants in FAk8laThl a￿1 Wale5 FullerSpurfin8 Mill House 58 Guildf(*d Stre Surrey KT109BE Date..

For The Year Ended 31 Mareh 24)24 31.3.24 31.3.23 [￿￿j N(rte5 tA)natioThs a￿1 legactes 0.627 6.627 14.457 thy Centre 164.405 189105 120.634 (XhertrwJin8 x¢ivities l(Xl.987 15.168 l(KJ.987 15.168 99.7( 12.817 2¥1.187 312.187 247,616 Raisu¥ fuTrJs 59.862 59.862 s3.￿5 Ihy Cen 235.693 852 236J45 195,461 295555 852 249.1 {8.368) 24.148 15,7 {1.4￿) RECONCIUATION OF FiNIAS Totsl fittmls br(yJ8ht forward 25272 10.279 35J51 37.LMI 16.Wl 34.427 51 J31 35.551

31 Marcb 2024 31.3.24 31.3.23 UtwestricLeJ Restric￿￿ fund N 26.758 24.753 5.445 16.9 34.427 51J31 35J51 NET A&SETS 16.gm 34.427 51J31 35.551 Unrestrhcted fvr 25.272 10.279 34.427 51331 35551 The financial sr4rn￿ts were approved by the Board of Trustees aThJ autlK)rIs￿J for issue aNI were sI￿￿d on its Lhalf by: K mah￿1]e. TnLStee Page 5

Ffjr The Ytar Ended 31 March 2024 ACCOt7NTING POUCILS The firwKial ￿Ment$ of the Charity, which is a ￿blIC I￿rIt eniity urykr TrRS 101 hwe t%en 5xEp￿1 in IKCor￿e with the CI￿ltieS SORP (FRS 1021 'Accounting aNI Rerrfing by CTrwitse5.' Statell￿nt ol P￿￿tice atvlicable io charities ￿￿1r XCOLMLS in with Fina￿181 Retffling S¢JrKlard applicabk in tlK UK atKI Republic of lff]and IFRS 1021 lefftttive l January 20191.. Finan¢ial Retthing Statwjanl l(r2 Tr FinatKiaJ Re￿nIng Swbjard applicable in the UK and Re￿blIC of Ireland, and the Clwities Act 2011. The financial stater1￿￿ts have been For￿ed under t￿ hI￿Orical COSL convention. All I￿{￿ne is recogni￿ in the Statement of FuwKiaJ Adivities the charity has entitlennt to fuTwJ& it is probable that the iTKonJe will be received a￿1 the am￿nt can t rcliably. Liabiliiie5 rwogniseAI &$ exFndintre &8 so)D &$ there 1$ a kgal ( ¢onstrLKtive thligati￿ committing chan.ty io that eX￿nditI11￿. it 15 wDbabk that a trdnsfer of ecorK)mic benefits will r4uired An settlement arwj the a￿K)urn of the ob1t￿￿On can be me&%ured reliably. Exr¢Thliw￿ ] accwnied for on an xcrua15 b￿lS and hs i¢n ¢la¥ified undcr Ixadhng5 that aggregate all cosi relad io ca80ry. Where ¢OSL% Can￿ be dirrctly attrIt￿d to rArncular helings they have t￿) alk¢ad to ￿tIvItieS on & b￿13 COnSiSteni with the ol is proviikd * the following aTtnuaJ ra￿ in ￿der ￿ WTi off exh over its estiM￿d useful life. Improvernents io prot Plant and n￿bit Motor vehicles I(￿ on reducing balan 20% on cost at vartable ras OD redLKin8 balatKe St(Kks wa]￿￿ at lower of re4lisable value. after making alloWa￿e for Ot￿le1c slow moving tlThS. The charity is exen4A from its chaTitsble activtties. Unrestrided funds can be usal in with the charithbk ￿j￿1veS • the discretion ofthe trustee5. Restricd fuNls can only ir used for pArticulw Y¢5tri¢tsl puqxJsc5 within the objects of the chvity. Restri￿10￿$ ise wlKn s￿lf￿ by WI￿ fuThls are rnised p8rticu]ar rutrictyj Furtherexplanatiijn ofthe nature a￿1 purFwJse of txh ts in¢lutsl in the ￿Me5 io the fin￿￿181 staternents. Re￿￿￿8 poid under 0[￿rating ie&%¢s aTe ch￿8&1 ￿ the Sw¢mth of FllwKial Actiytlies on H stiwght line ba5k5 overth¢ pui(xl of the lease. Cash ￿ bank iTKludes cash and shffi terni hi8hly Imiuid InVe￿ments with a 51KYt maturity of th￿¢ Itss from the da of acqvi5itiOlI ￿0[￿nIng of the thw5it or 5imi]ar ￿(￿￿¢.

Credit(YS. WOViSiOL$ 8JXt xcrued costs are rLwi%ed wkn¢ company has a pwnt (•ligation re5ultiThg from a w event that will tffobably rwli in the trart%fer of fun(Ls LO a thjrd party at¥J the due ￿ settle the i)bligation can ￿ me&suTed or estimed reliably. CrryJitt)r8 wovisi(MLS are Th)M￿llY rtCO8ni5ed at their settlement aftrrallowithg any trth dts¢owits due. The Centre only ILts finwKiAI aThl fin￿￿la1 liabilities of a kityj that qualify &$ b&sic finwYio1 instrument5. Ba￿¢ finaJKial i￿￿trUments are initially Ywognised at tsa￿￿10￿ value 2nd subsequently ￿￿&￿red ai thir settlenKnt val￿. 31.3.24 31.3.23 Fundraising eveots Sh(y incorne 1725 98262 634 gJ.074 Itx).987 Y).708 31.3.24 31.3.23 Rents 14.949 219 12.&Y) 15.168 12.817 That wert no trwstees. rnnuneration ¢x (Aher Fnefits the year 31 March 2024 nor for the year etKkd 31 Marth J123. Theff were rtt) truses' expenses tAtd for the yearended 31 March 20￿ Mr fiKthe yearetKkd 31 March 2023. Unre%tricttsl Rutri¢*d fund furwls Ik>nattOTL$ 8TrJ legxt&% 14.457 14.457 Day Centye 120.634 120.634 Cxhcr trading xlivitics 9),708 12,817 gJ.708 12.817 247.61fj 247.616 Rai$inB fv 53.615 53.fy15 Page 7

For Tht Yw Ended 31 Mard4 20 Un￿StrICted Restricted fund Day CentsE 194J14 947 195.461 24&159 947 249.1( (5431 9471 11.4Y)I RECONCILIATION OF FUNDS Totsj fuNts trKoughi fopward 25.815 11.226 37.1511 25.272 10.279 35J51 TANGIBLE FIXED ASSETS IMproVen￿n￿ PI4E)¢ aNJ vehicles T￿815 C(kST At l Awil 2023 and 31 M￿h 2ff24 31,785 2fi184 37.850 95,825 DEPRECIATION At l Awil 2023 3.179 25.517 667 37.023 65.719 3.528 arge for yegr At 31 March 2024 2fj184 37.023 69.247 NEf BOOK VALUE Ai 31 Ma￿h 2024 25,745 833 26.578 Ai 31 Mawh 2023 28.( 067 833 30.1(kS STOCKS 31.3.24 31.3.23 s￿ks 777 1.035 Page 8

For The Yw FAwled 31 M4reh 2024 DEBTOIiS: AMOUNfs FALLING DUE wfniiN ONE TrTAR 31.3.24 31.3.23 12A51 1,030 2￿ 10.996 VAT 3219 15.983 14.815 31.3.24 313.23 Bank100tt5 and ovudraft$1see Thxe 101 Tr crrditOf5 11222 2.772 1.195 crrditors 2520 12.843 19JlO 15.646 I￿ U)ANS An analy515 of thr ￿￿t￿lIty of loans is given ttknv: 31.3.24 31.3.23 Anxmmts lallin8 within ont ye4r on Bank overthafts The bank overthaft sknwt) in the xcounts 1% an intyT￿ Ove￿aft 8risin8 frorn the restricd knd ii. At IA23 At 31J24 Win(knv repla￿ment IT upgr Minibu% replxement 8521 1.758 852 1.758 10.279 852 34.427 coniinua...

For ThE Yw Ewled 31 March 2024 During year to 31# March ￿23 the Centre ￿(tIVe￿ loans i(rf8lling £IO.(KN) from David Vcrf]gJen. a TnLStee. to with finance during the 3 monttLS of the year, which are irKlwkd in at 31q Majch 2023. lkne l¢pans were repaid in A￿.1 ￿13. P88¢ 10