Charity registration number: 514092 ## Northwood Day Care Centre Annual Report and Financial Statements for the Year Ended 31 May 2025 ## Northwood Day Care Centre ## Contents (continued) Reference and Administrative Details 1 Trustees’ Report 2 to 5 Statement of Trustees’ Responsibilities 6 Independent Examiner's Report 7 Statement of Financial Activities 8 | Balance Sheet 9 Notes to the Financial Statements 10 to 15 ## Northwood Day Care Centre ## Reference and Administrative Details |Chairman|Pauline Mitchell| |---|---| |Trustees|Pauline Mitchell| ||Christine Ashworth| ||Eunice Walton| ||Gill Walton| ||Susan Rogers| ||Winnie Woodward| ||Douglas Howell| ||Anthony Thomas| ||MandyMachin| ||June Sheldon| |SeniorManagement /Leadership|PeterHughes, CentreManager| |Team|ShaunBrereton, Assistant centremanager| |Charity Registration Number|514092| |Principal Office|Oak Street| ||Stoke-on-Trent| ||Staffordshire| ||ST1 2NW| |Independent Examiner|MrCPArcherFCA| ||WintonBathGroup Limited| ||6 Ferranti Court| ||Staffordshire Technology Park| ||Stafford| ||Staffordshire| ||ST18OLQ| Page 1 ## Northwood Day Care Centre ## Trustees' Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2025. ## Objectives and activities ## Objects and aims The objects of the charity are to provide for the elderly, the infirmed or people with compromised social or economic circumstanceby the provision of facilities for social and recreational purposes that will improve their condition in life ## Objectives, strategies and activities The main activities of the the charity are set out below and are all undertaken to further the charitable activity for the public benefit. -Transport of the infirm and elderley to and from the centre -Provision of daily three course meals ~Bathing and hairdressing facilities -Library services -Laundry services -Daily prescription services -Transport to medical centres -Comunity visits -Organised activities ## Public benefit In planning the activities and objectivies of the charity the Charity Commissions guidance on public benefit has been considered. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2 ## Northwood Day Care Centre ## Trustees' Report (continued) ## Achievements and performance Our aim at Northwood Day Care Centre is to provide high quality personalised care plans, engaging activities and social interaction for our elderly members in and around our local area. By providing Day Care sevices, we help our members live independently, live in their own homes and stay in their communities for longer. This improves their physical and mental wellbeing. We have a strong emphasis on social interaction and offer activites and support groups to improve social stimulation. We believe this is essential to stop the deterioration of our members mental health. By offering this service, it redcues hospital admissions and reduces the need for respite and domiciliary care. We have increased our income this year thanks to an increase in members. We simply could not do this without the much needed commitment from our dedicated staff and volunteers. Northwood Day Care Centre has 7 dedicated and devoted volunteers. On average they provide one day per week of support.Their support and assistance, with helping and supporting our elderly members in the Day Centre is essential and very much needed for our daily running. Our volunteers will always go out of their way to help our charity to make it the success it is. We couldn't do it without them. We also have the love and support from our local community, from the local catholic academy, where the children interact and play games withour members, to local business that support us with their generous donations. This year we have successfully achieved our objectives by improving the quality of life for all of our elderly patients that are in our care. ## Financial review ## Policy on reserves The charity policy on reserves is to hold approximately three months future expenditure as cash reserves. ## Funds in deficit The charity has no funds in deficit. ## Principalfunding sources The charities principle funding source comes from receipts from local government and private individuals for the provision of day care services. ## Trustees and officers The trustees and officers serving during the year and since the year end were as follows: Page 3 ## Northwood Day Care Centre ## Trustees' Report (continued) ## Trustees: ## Pauline Mitchell Christine Ashworth Eunice Walton Gill Walton Susan Rogers Winnie Woodward Douglas Howell Anthony Thomas Mandy Machin June Sheldon ## Chairman: Senior Management / Leadership Team: ## Pauline Mitchell Peter Hughes, Centre Manager Shaun Brereton, Assistant centre manager ## Structure, governance and management ## Nature ofgoverning document The charity was set up by a deed of trust and is controlled by its constitution document dated 01 March 1983. The charity is unincorporated. ## Recruitment and appointment oftrustees Trustees are recruited periodically from a pool of individuals with direct contact to the charity. Appointments are ratified by the executive committee. ## Arrangements for setting key management personnel remuneration Key management personell includes A. Thomas, P Hughes, and $ Brereton. A. Thomas does not receive a salary. Salaries are set by the executive committee. ## Organisational structure The trustees meet two or three times per year to determine policyand to review performance. The charity's day to day operations are controlled by the executive committee who meet 10-12 per annum. The members of the executive committee are nominated and elected each year at the annual general meeting. All members must retire annually but are eligible for re-election. Page 4 ## Northwood Day Care Centre ## Trustees’ Report (continued) ## Relationships with related parties ## Northwood Past Times Northwood Past Times is a charity and a company limited by gaurantee. The same trustees of this charity manage Northwood Past Time. The purpose of the limited company is to provide holiday's for those individuals with the same needs as this charity. ## Financial instruments ## Objectives andpolicies The charity’s activities expose it to a number of financial risks including credit risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes. ## Credit risk The charity’s principal financial assets are bank balances and cash and other receivables, The charity’s credit risk is primarily attributable to its outstanding debt owed by its associated entity, Northwood Past Times.. The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk other than that stated above ## Liquidity risk In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments the charity maintains surplus cash balances Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements. The annual report was approved by the trustees of the charity on els [cod and signed on its behalf by: Christine Ashworth Trustee **----- Start of picture text -----**
Anthony Thomas
Trustee
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Page 5 ## Northwood Day Care Centre ## Statement of Trustees' Responsibilities The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## Approved by the trustees of the charity on 1613/26. and signed on its behalf by: **----- Start of picture text -----**
C.ashworch |
Christine Ashworth
Trustee :
Anthony Thomas
Trustee
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: Page 6 . ## Northwood Day Care Centre ## Independent Examiner's Report to the trustees of Northwood Day Care Centre I report to the trustees on my examination of the accounts of Northwood Day Care Centre for the year ended 31 May 2025. ## Responsibilities and basis of report As the charity trustees of Northwood Day Care Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Northwood Day Care Centre's accounts 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 145(5)(b) of the Act. ## Independent examiner’s statement Since Northwood Day Care Centre's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. 1 confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. J have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of Northwood Day Care Centre as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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 accounts to be reached. wemeinton Bath Group Limited ICAEW 6 Ferranti Court Staffordshire Technology Park Stafford Staffordshire ST18 OLQ ## Date:.. 2/3). 270... Page 7 ## Northwood Day Care Centre ## Statement of Financial Activities for the Year Ended 31 May 2025 **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Unrestricted|Total| |funds|2025| |Note|£|£| |Income|and|Endowments|from:| |Charitable|activities|2|278,268|278,268| |Investment|income|3|1,167|1,167| |Total income|279,435|279,435| |Expenditure|on:| |Charitable|activities|16|(284,540)|(284,540)| |Total|expenditure|(284,540)|(284,540)| |Net expenditure|(5,105)|(5,105)| |Net movement|in|funds|(5,105)|(5,105)| |Reconciliation|of funds| |Total funds|brought|forward|498,775|498,775| |Total funds|carried|forward|13|493,670|493,670| |Unrestricted|Total| |funds|2024| |Note|£|£| |Income|and|Endowments|from:| |Charitable|activities|2|225,589|225,589| |Investment|income|3|1,867|1,867| |Total|income|227,456|227,456| |Expenditure|on:| |Charitable|activities|16|(253,303)|(253,303)| |Total|expenditure|(253,303)|(253,303)| |Net expenditure|(25,847)|(25,847)| |Net movement|in|funds|(25,847)|(25,847)| |Reconciliation|of funds| |Total|funds|brought|forward|524,622|524,622| |Total|funds|carried forward|13|____—498,775,|498,775| **----- End of picture text -----**
All of the charity's activities derive from continuing operations during the above two periods. The notes on pages 10 to 15 form an integral part of these financial statements. Page 8 ## Northwood Day Care Centre ## (Registration number: 514092) Balance Sheet as at 31 May 2025 **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Fixed|assets| |Tangible|assets|7|232,236|219,380| |Current|assets| |Stocks|8|300|300| |Debtors|9|182,468|180,621| |Cash|at bank|and|in hand|10|87,306|105,883| |270,074|286,804| |Creditors:|Amounts|falling|due|within|one year|11|(8,640)|(7,409)| |Net|current|assets|261,434|279,395| |Net|assets|493,670|498,775| |Funds|of the|charity:| |Unrestricted|income|funds| |Unrestricted|funds|493,670|498,775| |Total funds|13|493,670|498,775| **----- End of picture text -----**
The annual report was approved by the trustees of the charity on 16/8/26... and signed on its behalf by: _C... Asp wind Ohms: Christine Ashworth Anthony Thomas Trustee Trustee The notes on pages 10 to 15 form an integral part of these financial statements. Page 9 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 **----- Start of picture text -----**
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## 1 Accounting policies ## Statement of compliance The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## Basis of preparation Northwood Day Care Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## Income and endowments The charity receives income for the provision of day care services. Income is accounted for when it becomes receivable. ## Investment income Interest on cash and bank deposits is recognised once the interest has been paid. ## Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. ## Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes only costs that can be allocated directly to such activities. The charity does not have any central support costs. ## Governance costs These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management. ## Tangible fixed assets Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Page 10 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) ## Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Asset|class|Depreciation|method|and rate| |Furniture|and equipment|20% on reducing balance| |Land|and buildings|4%|on cost| |Plant|and machinery|20% on reducing|balance| |Motor|vehicles|25%|on reducing|balance| **----- End of picture text -----**
## Stock Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO). ## Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## Fund structure , Unrestricted funds are general funds that are available for use at the trustees’s discretion in furtherance of the objectives of the charity. ## 2 Income from charitable activities **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Unrestricted| |funds|Total|Total| |General|2025|2024| |£|£|£| |Private|day|care|193,642|193,642|165,145| |Contractual|income|from government|or public| |authorities|74,575|74,575|54,390| |Appeals|and donations|6,906|6,906|2,724| |Fundraising|events|3,145|3,145|3,330| |278,268|278,268|225,589| **----- End of picture text -----**
Page 11 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) ## 3 Investment income **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Unrestricted| |funds|Total| |General|funds| |£|£| |Interest|receivable|and|similar|income;| |Interest receivable|on bank|deposits|1,167|1,167| |Total|for|2025|1,167|1,167| |Total|for 2024|1,867|1,867| **----- End of picture text -----**
## 4 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. ## 5 Independent examiner's remuneration **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Examination|of the|financial|statements|3,330|3,180| **----- End of picture text -----**
## 6 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 12 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) ## 7 Tangible fixed assets |7
Tangible fixed assets|||||| |---|---|---|---|---|---| ||Land|and|Furniture and||| ||buildings||equipment|Motorvehicles|Total| ||£||£|£|£| |Cost|||||| |At 1 June2024|414,259||59,412|204,137|677,808| |Additions||-|-|24,995|24,995| |At 31 May2025|414,259||59,412|229,132|702,803| |Depreciation|||||| |At 1 June2024|208,356||58,697|191,375|458,428| |Charge for the year||8,285|143|3,711|12,139| |At 31 May2025|216,641||58,840|195,086|470,567| |Net book value|||||| |At 31 May2025|197,618||572|34,046|232,236| |At 31 May2024|205,903||715|12,762|219,380| |8
Stock|||||| |||||2025|2024| |||||£|£| |Stocks||||300|300| |9
Debtors|||||| |||||2025|2024| |||||£|£| |Otherdebtors||||182,468|—180,621| |10 Cash and cash equivalents|||||| |||||2025|2024| |||||£|£| |Cash onhand||||600|100| |Cash atbank||||86,706|105,783| |||||87,306|____105,883_| Page 13 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) ## 11 Creditors: amounts falling due within one year |11 Creditors: amounts falling due withindue withinwithin one yearyear||| |---|---|---| ||2025|2024| ||£|£| |Trade creditors|648|586| |Othertaxationandsocialsecurity|3,978|2,990| |Othercreditors
Accruals|7TT4
3,240|713
3,120| ||8,640|7,409| |12Pensionandotherschemes||| ## Defined contribution pension scheme The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £2,741 (2024 - £1,999). ## 13 Funds |||Balance at 1|Incoming|Resources|Balance at31| |---|---|---|---|---|---| |||June2024|resources|expended|May2025| |||£|£|£|£| |Unrestricted|funds||||| |General||498,775|279,435|(284,540)|493,670| |||Balance at 1|Incoming|Resources|Balance at31| |||June2023|resources|expended|May2024| |||£|£|£|£| |Unrestricted|funds||||| |General||524,622|227,456|(253,303)|498,775.| ## 14 Related party transactions During the year the charity made the following related party transactions: ## Northwood Past Time (Northwood Past Time is managed by the same trustees that manage this charity.) Northwood Past Times has had invoiced paid by this charity totalling £2,985. At the balance sheet date the amount due from Northwood Past Time was £182,469 (2024 - £180,621). Page 14 ## Northwood Day Care Centre ## Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) ## 15 Staff costs The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: |||2025||2024|| |---|---|---|---|---|---| |||No||No|| |Centre|staff||10||10| No employee received emoluments of more than £60,000 during the year ## 16 Charitable expenditure - Unrestricted Funds |16 Charitable expenditure - Unrestricted Funds||| |---|---|---| ||2025|2024| ||£|£| |HumanResources|202,789|184,659| |Food|22,683|17,653| |Motorexpenses|16,278|8,368| |Repairs andmaintenance|11,443|12,013| |Propertyand utility costs|9,903|10,963| |Otheradmin costs|5,975|6,388| |Govermance costs|3,330|3,180| |Depreciation|12,139|10,079| ||284,540|253,303| Page 15 ## Northwood Day Care Centre ## Detailed Statement of Financial Activities for the Year Ended 31 May 2025 ||Total|Total| |---|---|---| ||2025|2024| ||£|£| |Income andEndowments from:||| |Charitable activities (analysedbelow)|278,268|225,589| |Investment income (analysedbelow)|1,167|1,867| |Total income|279,435|227,456| |Expenditure on:||| |Charitable activities (analysedbelow)|(284,540)|(253,303)| |Total expenditure|(284,540)|(253,303)| |Net expenditure|(5,105)|(25,847)| |Netmovement infunds|(5,105)|(25,847)| |Reconciliation offunds||| |Total funds brought forward|498,775|524,622| |Totalfundscarriedforward|493,670|498,775| This page does not form part of the statutory financial statements. Page 16 ## Northwood Day Care Centre ## Detailed Statement of Financial Activities for the Year Ended 31 May 2025 (continued) ||Total|Total| |---|---|---| ||2025|2024| ||£|£| |Charitable activities||| |Appealsanddonations|6,906|2,724| |Fundraising events|3,145|3,330| |PrivateDayCare|193,642|165,145| |Contractual income fromgovernment orpublic authorities|74,575|54,390| ||278,268|225,589| |Investmentincome||| |Interest oncash deposits|1,167|1,867| ||1,167|1,867| |Charitable activities||| |Opening stock
Purchases|(300)
(1,400)|(300)
(935)| |Closing stock|300|300| |Sundry expenses|(41))|G15)| |Wages and salaries|(199,270)|(181,472)| |Staffpensions (Defined contribution)|3,519)|(3,187)| |Motorexpenses|(16,277)|(8,368)| |Telephone|(1,457)|(1,282)| |Postage and stationery|(42)|(33)| |Rentandrates|(2,083)|(1,993)| |Food|(22,683)|(17,653)| |Heat&Light|(7,819)|(8,970)| |Repairs andrenewals|(11,321)|(11,883)| |Cleaning|(122)|(130)| |Bank charges|-|(1,051)| |Insurance|(1,904)|(2,089)| |Computer software andmaintenance costs|(763)|(683)| |Depreciationofoffice equipment|(12,139)|(10,079)| |Accountancy fees|(3,330)|(3,180)| ||(284,540)|(253,303)| This page does not form part of the statutory financial statements. Page 17