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CASTLE DOUGLAS DAY CENTRE FOR OLDER PEOPLE
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
## ACHIEVEMENT AND PERFORMANCE
## Charitable activities
Our purpose, as recorded in our constitution, is to manage the Castle Douglas Day Centre AKA The Golden Day Club. The Club supports older people to relieve loneliness, improve health, encourage good nutrition and social interaction. Members are encouraged to undertake a variety of activities e.g. Chair exercises, arts and crafts, games and outings to places of interest.
Satisfaction rates are high in our members survey, and the Club has attracted a number of new members in the past year.
## FINANCIAL REVIEW
## Reserves policy
As a result of the deficit of £6,097 for the year, the Day Centre held unrestricted funds of £16,411 at the year end. Restricted funds of £843 were held at the year end.
e year end £12,000 have been designated to be used for a replacement held in a general fund to meet the future costs of operating the Day Centre.
## R OTHERS
fries and Galloway Day Centres Network.
rustees on Shri conen and signed on its behalf by:
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CASTLE DOUGLAS DAY CENTRE FOR OLDER PEOPLE
| report on the accounts for the year ended 31 March 2025 set out on pages four to eleven.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
## Independent examiner's statement
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
on should be drawn in order to enable a proper understanding of the
Bell Ogilvy Chartered Accountants 36 King Street CASTLE DOUGLAS Dumfries & Galloway DG7 1AF
19/09/2025
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Page 3
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CASTLE DOUGLAS DAY CENTRE FOR OLDER PEOPLE
CES
## Ss ie) AT 31 MARCH 2025
|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|CURRENT ASSETS||||||
|Cash at bank||16,411|843|17,254|23,351|
|TOTAL CASH ASSETS||16.411|843|17,254|23,351|
|FUNDS|6|||||
|Unrestricted funds||||16,411|20,017|
|Restricted funds||||843|3,334|
|TOTAL FUNDS||||17,254|23,351|
|OTHER ASSETS||||||
|Mini bus||5,000||||
|Chairs||3,950||||
|Office equipment||500||||
|Kitchen equipment||300||||
|||27,800||||
|LIABILITIES||||||
|||0||||
18/09/2025 proved by the Board of Trustees On 0.0.2.0.....00. ccc ecceeeeeeeeseeeeeeesese ANG were
The notes form part of these financial statements
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