DALES-CARE A COMPANY LIMITED BY GUARANTEE REPORT AND UNAUDITED FIN￿'cIAL STATEMENTS YEAR ENDED 31ST K4RCH 2025 Com an Istratlon Number 02304789 Chari Number 700773 DALES-CARE CONTENTS PAGE Report to the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes Forniing Part of the Financial Statements 10-15 DALES-CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" MARCH 2025 The Trustees are pleased to present their report, together with the financial statements of the Charity for the year ended 31" March 2025. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's Memorandurn and Articles of Association, the Companies Act 2016 and "Accounling and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from I" January 2020)" REFERENCE AND ADMINISTRATIVE DETAILS Charity Number 700773 Company Number 2304789 Registered Office Wycar Bedale North Yorkshire DL8 IER Independent Examiner Azets Audit Services Wynyard Park Housc Wynyard Avenue Wynyard TS22 5TB Bankers Barclays Bank plc DIRECTORS AND TRUSTEES The Directors of the charitable Company ('the Charity,) are its Trustees for the purpose of Charity law and throughout this repon are collectively referred to as the Trustees. The Trustees who served during the year and since the year end were'.- Miss J A Gregg Mr C Ropner (Chairn]an) Mrs E J Dunning Mr P Braithwaite Mr C Blanchard Mr D Dalton DALES-CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31$t MARCH 2025 continued STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Dales-care is a private Company limited by guarantee: Inco￿orated in England and Wales. and th governed by its Memorandum and Articles of Association dated 13 October 1988. It is registered as a Charity with the Charity Commission. Members undertake to contribute £ 1.00 to the Conipany's assets should it be wound up. Appointment of Trustees The Trustees are appointed by the members in accordance with the ternis of the Memorandum and Articles and Association. Trustees are fonnally appointed at the Annual General Meeting. Each Trustee automatically rctires every third year and is available for reappointment if they so wish, Trustee Qualification Trustees are chosen from individuals with appropriate experience, ensuring a wide range of skills and experience are brought to the governing body. Organisation The Board of Trustees meet on a regular basis to administer the Charity. A Finance Sub-committce meets on a regular basis to consider the Charity's financial issues including planning and review. Risk Management The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate and control those risks. OBJECTIVES AND ACTIVITIES The objects of the Charity are to promote the relief of the elderly in a manner in which now or hereafter may be deemed to be charitable witliin the Northallerton Health Authority district or such sucocssor body. Achievements and Performances The Centre continued to provide its services during the year and were encouraged by the numbers attending, including new clients, who were able to take advantage of the fiicilities. The Trustees would like to thank the staff and volunteers for their continued commitment throughout this year. How our Activities deliver Public Benefit The Trustees have Iiad regard to tlie Charity Commission guidance on public benefit. The Trustees believe that the provision of facilities, social interaction, care and services for not only the independenl older people in the area, but also tliose who . and of the incoming resources and application of resources. including the income and expenditure. of ihe charitsble compan!. for that period. In preparing ihese financial slatemenis. the irustees are required to.. select suitable accouniing pol icies and then appl) Ihem c()nsislenil); observe the method.% and principles in the Charities SORP and FRS 102. make judgements and esiimates ihat are reasonable and prudenl: stale wheiher applicable UK Accounting %tandards ha￿e been followed. subject to any material departures disc losed and explained in the financial stalemenls: prepare the financial slalements on the going concern basis unless it is inappropriale lo presume thai ihe Charilable Compan￿ w i I I continue in operation. The Trustees are responsible for keeping adequate accounting records thal disclose w'iih reasonable accuracy al an), time ihe financial posilion of the charitable companj and enables them to ensure thdt Ihe Financial Sialemenls comply with ihe Companies Act 2006. Thej are also resp()nsible for afeguarding the assets of the charitable compani and hence for taking reasonable steps for the prevenlion and delection ol" fraud and oihcr irregularities. The Trustees hai'e complied with the dut) in Section 4 of the 201 I Charilies Aci io hal'e due regard to the guidance published b). the Charity Commission. including public benetii guidance. APPROVAL This Report has been prepared in accordance ￿ iih the specidl proi'isions of Pan 15 of the Companies Acl relaiingj lo small coinpanies bj order ot'ihe I riislL'es. The report was approved on .! j..December 2025 and signed on ils behalf b), SJAG EE DALES-CARE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DALES-CARE I report on the accounts for the year ended 31, March 2025 which are set out on pages 7 to 14. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the company as rcquired by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requireinent that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 rcached. Signed.. Graham itzgerald BA FCA DChA Azets Audit Services Wynyard Park House Wynyard Avenue Wynyard TS22 5TB Date: .... December 2025 DALES-CARE STATEMENT OF FINANCIAL ACTIVITIES includin INCOME AND EXPENDITURE ACCOUNT FOR YEAR ENDED 31$t MARCH 2025 Total Notes Unrestricted Restricted Funds Funds Fund 2025 Total Funds 2024 INCOMING RESOURCES Incoming Resources from generated funds: Voluntary Income Grants and Donations 16,670 16,670 19,170 Activities for generating funds Day Centre and Similar Income 57,466 57,466 51,616 Interest Received 628 628 648 Other Income TOTAL INCOMJNG RESOURCES 74,764 74,764 71,434 RESOURCES EXPENDED Cost of generating funds Fundraising costs 3,252 3,252 500 Sub total cost of generating funds 3,252 3,252 500 Charitable activities:_ Day Care Provision 76,671 6.301 82,972 79,075 Governance Costs 4.359 4,359 5.506 81,030 6,301 87,331 84,581 TOTAL RESOURCES EXPENDED 84,282 6,301 90,583 85,081 NET INCOME/(EXPENDITURE) FOR THE YEAR (9,518) (6,301) (15,819) (13,647) Transfer between Funds (3,534) 3,534 NET MOVEMENT OF FUNDS IN YEAR (13,052) (2,767) (15,819) (13,647) Reconciliation of Funds TOTAL FUNDS brought forward 131,837 41,589 173,426 187,073 TOTAL FUNDS carried forward 118,785 38,822 157,607 173,426 The Statement of Financial Activities also complies with the requirements for income and expenditure account under the Companies Act 2006. The notes on pages l O to 15 forn] part of these accounts. ALESIARE BALANCE SHF.ET AS AT31$1 MARCH 2025 Notes 2025 2024 FIXED ASSETS Tangtblc Fixed Assets 136,249 143,444 CURRENf ASSETS Stocks Debtors Cash at Bank and in I land 238 195 ?5.?4? 25.480 .14.087 34,432 CREDITORS Amounts falling due within one jear io 4.12? .1,450 NET CURRENT ASSETS 21,358 ?9.982 TOTAL ASSFTS LFSS CURREKf LIABILITIES 157,607 173.426 NET ASSETS 157,607 173,426 UNRESTRICTED FUNDS General 11 118.78.S 131,837 RESTIUCTED FUNDS 12 157,607 173,426 The I'rustecs are satisfied that the compani, Kvas entitled 10 exemption under section 477 of the Companies Act 2006 for the year ended 31 st MJ arch 2025. No mcmbeT of the company has dep081ted a notice, persuant lo section 476. requiring an audit of ihese accounts. The TnL8te¢s acknowledges their responsibilities for.. ensuring that the company keeps accounting records ￿'hICh complj. with seciion 386 of the Act. and preparing accounls which g1￿C a true and fair view of the Sts￿ of affairs of the c.ompany at 3 I￿ March 2025 and of its incoming resources and application of resources. including its income and expenditure, for the financial Jear in accordaiice Hith sections )94 and 395. and which othenvise comply with ihe requirements of the Companies Act 2006 rclating to accounts. so far as applicable to ihe C.ompani'. These accounts havc bc¢n PTeparcd in accordanc¢ with the special proi'isions for small companies under Part 15 of the Companies Act 2006 r¢laiing to small entities. The accounts V*'"ere appro￿ed by the Board i. "laoQ2025. Mrs E J Dunning- Trusiee The no1¢5 on pages l O to 15 forn) pan of these accounts. Companv Number 02304789 DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3151 MARCH 2025 I. ACCOUNTING POLICIES Accounting Convention The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as aniendcd for accounting periods commencing from I" January 2020). The charity is a Public Benefit Entity as defined by FRS 102. The company has taken advantage of the provisions in ihe SORP for charilies applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in thesc financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The priiicipal accounting policies adopted are set out bclow. Going Concern At the time of approving the accounts, the trustees have a reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. The trnstees continue to adopt thc going concern basis of accounting in preparing the accounts. Incoming Resources Donations and Grants Income from donations and grants, including capital grants, is included in iiicoming resources when these are receivable, cxcept as follows: When donors specify that donations and grants given to the Charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been iiiet. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-condilions regarding entillement, this income is included in incoming resources of restricted funds when receivable. Interest Receivable Interesl is included when receivable by the Charity. DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31$t MARCH 2025 eontinued Resources Expended Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activlty, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities. Governance costs include those incurred in the governance of the Charity and its assets and arc primarily associated with conqtitutional and statutory requirements. Tangible Fixed Assets Tangible fixed assets are initially measured at cost and subsequently depreciated over their ¢stimated useful lives as follows:_ Freehold Property Fixtures and Fittings Equipment Office Equipment 20/0 straight line basis IOQ/o reducing balance basis 150/0 reducing balance basis 150/0 reducing balance basis Stock Stock is included at the lower of cost or net realisable value. Fund Accounting Funds held by the Charity are either: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects. Restricted ￿ndS - these are funds that can only be used for particular restricted pU￿oseS within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted PULposes. LEGAL STATUS OF THE CHAIUTY The Charity is a Company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £ I while he or she is a member. 10 DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315¢ MARCH 2025 continued 3. VOLUNTARY INCOME 2025 2024 Geiieral donations Fundraising events Grants (restricted) Grants (unrestricted) 7,009 9,661 4,175 7,995 7,000 16.670 19,170 INVESTMENT INCOME 2025 2024 Interesi from deposit and investment accounts 628 648 5. OTHER INCOME 2025 2024 Insurance claims ALLOCATION OF SUPPORT AND ANALYSIS OF CHARITABLE ACTIVITIES The Company allocates its support costs as shown in the table below'.- Da)'care Provision Unrestricted Restricted Governance Total 2025 Total 2024 Kitchen lactivity costs Salary cost. gross Premises cost Management costs Professional fees Accountancy fees Depreciation 13,515 39,798 16,341 919 13,515 39,798 22,420 2,070 973 1,360 7,195 14.698 37,586 19,616 1,934 ,913 1,266 7,568 5,267 812 1.151 973 1,360 63 6,098 1,034 76,671 6,301 4,359 87,331 84,581 Net income/(expenditure) for the year includes: 2025 2024 Fees payable to independent exa]niner for: Independent examination 1,360 1,266 DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31s1 MARCH 2025 continued ALLOCATION OF SUPPORT AND ANALYSIS OF CHARITABLE ACTIVITIES (CONTINUED) Comparative infomation in respect of the preceding period is as folEows:_ Daycare Provision Total Unrestrl¢ted Restricted Governance 2024 Kitchen /activity costs Salary costs gross Premises cost Management costs Professional fees Accountancy fees Depreciation 14,698 37,586 13,160 870 14,698 37,586 19,616 1,934 1,913 1,266 7,568 5,267 1,189 1,064 1,913 1,266 74 6,439 1,055 72,753 6,322 5,506 84,581 7. EMPLOYMENT COSTS 2025 2024 Wages and salaries Social security costs Pension costs 39,655 37,445 143 141 39,798 37,586 The average numbcr of paid employees during the year totalled 3.5 (2024 - 3.5). This is made up of 4 part time employees or the equivalent of1.5 full time employees. The Trustces did not receive any amounts in respect of fees or remuneration during the year. Two Trustees was reimbursed for expenses and repairs incurred on behalf of the charity, amounting to £909 { 2024 £1,456). There were O (2024- 0) employees who received total employee benefits (excluding employer pension costs) of more than £60,000. There were no other related party transactions during the year. 12 DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR EINDED 3JSt MARCH 2025 continued 8. TANGIBLE FIXED ASSETS Day Centre Freehold Motor Furnishings Office Property Car Equipment & Fittings Equipment Total COST At l April 2024 Additions Disposals 247,379 81,293 27,556 5,531 361,759 At 31 ' March 2025 247,379 81,293 27,556 5,531 361,759 DEPRECIATION At I, April 2024 Eliminated on disposal Charge for Year 120,219 69,316 23,670 5,110 218,315 4,948 1,796 388 63 7,195 At 31 ' March 2025 125,167 71,112 24.058 5,173 225.510 NET BOOK VALUE At 31, March 2025 122,212 10,181 3,498 358 136,249 At 31°, March 2024 127.160 11,977 3,886 421 143,444 The Trustees are of the opinion that its current value on an open market existing use basis would be at least equivalent to the Balance Sheet canying value. DEBTORS 2025 2024 Trade debtors and accrued income Prepayments Other debtors 150 150 10. CREDITORS - Amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income Other taxation and social security 1,634 1.631 857 1,976 1,476 998 4,122 4,450 13 DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025 continued 11. UNRESTRICTED FUNDS OF THE CHARITY 2025 2024 Balance at I" April 2024 Movement in Funds for the Year 131,837 146,162 (13,052) (14,325) Balance at 31" March 2025 118,785 131,837 12. RESTRJCTED FUNDS OF THE CHARITY Extension & Equipment Equipment Total At I" April 2024 Movement during Year 2,757 (1,781) 38,832 41,589 (986) (2,767) At 31" March 2025 976 37,846 38,822 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Restricted Fund Fund Total Tangible fixed assets Cash at bank and in hand Other net current liabilities Long tern] {li(Ibilities) 112,400 10,269 (3,884) 23.849 14,973 136,249 25,242 (3,884) 118,785 38,822 157,607 Comparative inforn]ation in respect of the preceding period is as follows:_ General Restricted Fund Fund Total Tangible fixed assets Cash at bank and in hand Other net current liabilities Long tern] (liabilities) 118.561 17,381 (4,105) 24,883 143,444 16,706 34,087 (4.105) 131,837 41.589 173,426 14