Primrose Day Centre, Ormiston Scottish Charitable Incorporated Organisation
Trustees’ Annual Report and Accounts For the year ended 31[st] March 2025 Charity Number SC020466
Primrose Day Centre, Ormiston SCIO SC020466
Table of Contents Trustees Annual Report and Accounts .............................................................................................. 3 Reference and Administrative Information ..................................................................................... 3 Structure, Governance and Management ...................................................................................... 3 Objects .......................................................................................................................................... 4 Activities and Achievements .......................................................................................................... 4 Financial review ............................................................................................................................ 6 Independent Examiner’s Report ........................................................................................................ 7 Receipts and Payments Account ...................................................................................................... 8 Statement of Balances ...................................................................................................................... 9 Notes to the Accounts ..................................................................................................................... 10
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Primrose Day Centre, Ormiston SCIO SC020466
Trustees Annual Report and Accounts
For the Year Ended
31[st] March 2025
The trustees hereby present their report together with the financial statements for the year ended 31[st] March 2025
Reference and Administrative Information
Charity Name
Primrose Day Centre, Ormiston
Charity Number SC020466 Address Ormiston Community Centre
George Street Ormiston EH35 5JB
Current Trustees
Other Trustees serving during the financial year
Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was incorporated on 16 August 2016 as a result of a Change to SCIO application by SC020466 Primrose Day Centre - Ormiston, which was an unincorporated association registered as a charity since 04 September 1992. It has a two-tier structure with trustees and members of the charity.
Appointment of trustees
Trustees are appointed at an AGM, from members of the organisation. In addition, trustees may be co-opted during the year, either from the membership, or on the basis that they have
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Primrose Day Centre, Ormiston SCIO SC020466
specialist experience and/or skills which could be of assistance to the board. All trustees must step down at each AGM but may be reappointed either as a member, through a member’s vote, or as a co-opted trustee in the case of non-members.
Objects
Charitable purposes
The organisation’s purposes are:
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To prevent ill health through attending to health need and through the promotion of health through providing healthy food and social engagement.
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To relieve need of those attending the day centre by reason of age, ill-health, disability, financial hardship or other reason through providing care and access to services.
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To provide recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.
Activities and Achievements
Throughout the year 2024/25, Primrose Day Centre (PDC) continued to provide a highquality service to older people with complex needs in the local area. This was evidenced during a recent visit by representatives of the East Lothian Health & Social Care Partnership who confirmed that PDC is, “Meeting all performance requirements”. This is further verified by ongoing self-evaluation by the Day Centre Manager, staff and trustees, in line with Care Inspectorate requirements.
The number of members attending PDC is constant and at an agreed maximum. There is a waiting list with places allocated as soon as they become available. It has been noted that, since the Covid-19 pandemic, a number of members have become frailer than before, with an increased number relying on walking aids and wheelchairs. There is also an increase in the number of members with dementia and those who require assistance with daily activities and personal care. Outreach work has increased, assisting members with issues beyond the day centre.
Members attending PDC have individual care plans and staff work hard, assisted by volunteers, to ensure their needs are met and that they have a safe, warm, comfortable and stimulating environment throughout the day. Meals, teas/coffees and snacks are provided, and regular entertainment sessions are arranged in the centre. A recent, and very successful addition is, ‘Sound Bath’ relaxation experience. Day trips are arranged during the summer, and a very popular Christmas party is held in December. Members have the opportunity to tour the village in a trishaw which is piloted by a cohort of local volunteers.
To assist with the increasing needs of members, and to help cover during staff absences and holidays, an additional care assistant was recruited in September 2024 on a two-year, fixed term contract. The manager and trustees were involved in the recruitment and selection process with the vacancy attracting a strong short list of candidates.
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Primrose Day Centre, Ormiston SCIO SC020466
The Ormiston Community Centre’s facilities meet the needs of PDC well with some areas dedicated exclusively and others shared with other organisations. A recently developed garden provides a pleasant outdoor seating area when weather allows and is maintained by volunteers.
While PDC has secured ongoing funding from East Lothian Council until 31 March 2026 – with the option to renew until 2028 and 2030 – there is no provision for index linking, except in relation to wage rises linked to the Scottish Living Wage. There is also a great deal of uncertainty about the Council’s possible move towards charging a commercial let fee for the premises.
With all costs rising, and the financial reserves diminishing monthly, the trustees reluctantly took the decision to raise the daily attendance fee to £12. This took effect from 30 September 2024. The long-term sustainability of PDC will inevitably depend on fundraising in the future. To this end, steps have been taken to enable card payments to be made and Gift Aid to be claimed. A fundraising sub-committee of trustees has been formed and will take this forward in due course.
Work on the Unsupported Carers Project (UCP), in conjunction with Tranent Day Centre, came to an end in June 2024 with no further funding for the remainder of the year. However, funding has now been acquired for future outreach work which will run in 2025/26.
Transport to and from PDC is provided by Handicabs (Lothian) Limited (HCL) who provide a customised service using specialised vehicles. Their contract has recently been renewed.
PDC is affiliated to the Association of East Lothian Day Centres (AELDC) which acts as an umbrella body for all day centres in East Lothian. An annual subscription is paid (currently £100) which is currently under review as the association no longer receives funding from East Lothian Council. The association co-ordinates activities for staff such as training courses, development days for staff and trustees.
All trustees attended VCEL (Volunteer Centre East Lothian) training entitled “Trustee Role and Responsibilities in March 2025.
Volunteers regularly support the work of the centre and further volunteers would be welcome. During 2024/25 a Sixth Year pupil from a local school spent time volunteering at PDC.
The Trustees would like to thank all those who have contributed to the successful operation of the centre throughout the past year - the staff, the volunteers, the transport provider, the members themselves and their families and carers. Particular thanks go to Moira Swinton and Yvonne Dalziel for their many years of dedicated service. We remember those who are no longer with us.
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Primrose Day Centre, Ormiston SCIO SC020466
Financial review
Total receipts for the year have reduced from £189,223 last year to £178,172 this year. Last year, we received the final instalment of the Unsupported Carers project and our grant for this year was therefore reduced by this amount. We received a slight increase in our main grant to allow for Scottish Living Wage increases to the staff. Increases in member payments and a legacy also increased our income.
There has also been a reduction in expenditure from £192,088 to £178,925, again mainly due to the cessation of the Unsupported Carers Project.
Overall, we had a deficit for the year of £748 (last year a deficit of £2,865).
The balance of funds at the year-end was £177,118 (2024: £177,871) with £2,787 held in restricted funds, and £174,331 held in unrestricted funds.
The charity reserves are currently £144,312 (2024: £137,749) which represents around 10 months of the charity’s annual unrestricted expenditure.
The trustees did not have a Reserves Policy but are now developing one.
A significant proportion of the cost of day care provision is met through a contract with East Lothian Council (ELC), awarded after a procurement exercise in 2023. The contract commenced in January 2024 and runs for six years, with review points at two-yearly intervals. The first review has now been successfully completed. Should ELC not renew the contract, alternative funding would need to be obtained in order to continue operating the day care centre.
The Trustees’ report was approved by trustees on 28 November 2025 and signed on their
behalf by:
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Primrose Day Centre, Ormiston SCIO SC020466
Independent Examiner’s Report
to the Trustees of Primrose Day Centre
I report on the Statement of Account for the charity for the year ended 31st March 2025. The financial statements of which are set out on pages 8 to 11.
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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of regulation 10(1)(d) 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 Independent Examiner’s Statement
My examination is 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 seeks explanations from the trustees concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and consequently I 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, other than those stated below
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- To which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
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Primrose Day Centre, Ormiston SCIO SC020466
Receipts and Payments Account
For the Year ended 31[st] March 2025
| 2025 | 2025 | 2025 | 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total Funds | Total Funds | ||||||
| £ | £ | £ | £ | £ | ||||||
| Receipts | ||||||||||
| Donations | 2,709 | 50 | - | 2,759 |
2,836 | |||||
| Grants | 131,448 | - | - | 131,448 | 139,170 | |||||
| Legacy | 5,000 | - | - | 5,000 | - | |||||
| Trading | - | - | ||||||||
| Service UsersFees | 34,303 | - | - | 34,303 | 27,412 | |||||
| Fee for Shared staff member |
3,276 | - | - | 3,276 | 18,551 | |||||
| Bank Interest | 1,386 | - | - | 1,386 | 1,254 | |||||
| Total Receipts | 178,122 | 50 | - | 178,172 | 189,223 | |||||
| 178172 | ||||||||||
| Payments | ||||||||||
| Payments relating directly to CharitableActivities |
169,267 | 6,618 | - | 175,885 | 189,230 | |||||
| Governance Costs: | ||||||||||
| IE&AccountsPrepFee | 673 | - | - | 673 | 598 | |||||
| Sub-total | 169,940 | 6,618 | - | 176,558 | 189,828 | |||||
| Asset Purchases | ||||||||||
| Cost of AssetPurchases | 1,619 | - | 748 | 2,367 | 2,260 | |||||
| Total Payments | 171,559 | 6,618 | 748 | 178,925 | 192,088 | |||||
| NetReceipts/(Payments) | 6,563 | (6,568) | (748) | (753) | (2,865) | |||||
| Transfers between Funds | - | |||||||||
| Surplus/(Deficit) for the Year | 6,563 | (6,568) | (748) | (753) | (2,865) |
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Primrose Day Centre, Ormiston SCIO SC020466
Statement of Balances
As at 31[st] March 2025
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total Funds | Total Funds | |||||
| £ | £ | £ | £ | £ | |||||
| Cash and Bank Balances at Start of Year |
137,749 | 36,587 | 3,535 | 177,871 | 180,736 |
||||
| Surplus/(Defecit) from R&P account |
6,563 | (6,568) | (748) | (753) | (2,865) | ||||
| Cash and Bank Balances at End of Year |
144,312 | 30,019 | 2,787 | 177,118 | 177,871 |
||||
| Other Assets and Liabilities | |||||||||
| Assets - Estimated | |||||||||
| Purchased Assets | 17,300 | 15,000 | |||||||
| Total | 17,300 | 15,000 | |||||||
| Liabilities - Estimated | |||||||||
| Rent | - | ||||||||
| HMRC | 1,510 | - | |||||||
| Pension | 417 | 490 | |||||||
| IE Fee | 400 | 265 | |||||||
| Accounts Preparation Fee | 450 | 400 | |||||||
| Total Liabilities | 2,777 | 1,155 |
The notes on the following two pages form part of these accounts. Approved
by the trustees on 28 November 2025 and signed on their behalf by
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Primrose Day Centre, Ormiston SCIO SC020466
Notes to the Accounts
For Year Ended 31[st] March 2025
1. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2. Nature and Purpose of Funds
Unrestricted funds are those funds that may be used at the discretion of the trustees in furtherance of the objects of the charity. At present the charity holds only unrestricted funds.
3. Trustee Remuneration and Expenses
The trustees did not receive any remuneration or expenses during the year (last year: nil).
4. Analysis of Payments
| 2025 | 2025 | 2025 | 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total Funds | Total Funds | ||||||
| £ | £ | £ | £ | |||||||
| Payments relating directly to charitable activities |
||||||||||
| Gross Staff Wages Paid | 89,645 | 5,219 | 94,864 | 126,645 | ||||||
| E'ers NIC & Pension | 15,690 | 1,221 | 16,911 | - | ||||||
| Otherstaffing &PayrollCosts | 200 | 200 | 515 | |||||||
| Accounting Software | 1,258 | 1,258 | 975 | |||||||
| Utilities, insurance, cleaning, maintenance |
1,243 | 1,243 | 1,616 |
|||||||
| Phone, Stationery & Postage | 1,620 | 24 | 1,644 | 324 | ||||||
| Outing & activity Costs | 8,073 | 8,073 | 6,618 | |||||||
| BikeKit | - | - | ||||||||
| Cost of Day CentreMeals | 10,656 | 10,656 | 11,458 | |||||||
| Hire ofday centrevenue | 3,680 | 3,680 | 3,622 | |||||||
| TravelCosts | 33,456 | 114 | 33,570 | 32,337 | ||||||
| Provisions & Consumables | 3,153 | 3,153 | 1,865 | |||||||
| Supplies & Equipment other than groceries |
- | 630 | ||||||||
| Miscellaneous | 97 | 40 | 137 | 295 | ||||||
| Registration Fees | 180 | 180 | 1,812 | |||||||
| TrusteeMeetingExpenses | 52 | 52 | 101 | |||||||
| Bank& transaction fees | 264 | 264 | 417 | |||||||
| Total Charitable Activity Payments | 169,267 | 6,618 | - |
175,885 | 189,230 |
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Primrose Day Centre, Ormiston SCIO SC020466
5. Fund Movement and Purposes
| 5. Fund Movement and Purposes | ||||||||
|---|---|---|---|---|---|---|---|---|
| Opening Balance |
Receipts | Payments | Closing Balance |
|||||
| Fund | £ | £ | £ | £ | ||||
| Unrestricted General Fund | 137,749 | 178,122 | (171,559) | 144,312 | ||||
| Designated Funds | ||||||||
| Unsupported Carers' Project | 36,587 | 50 | (6,618) | 30,019 | ||||
| Total Designated Funds | 36,587 | 50 | (6,618) | 30,019 | ||||
| Total Unrestrcietd Funds | 174,336 | 178,172 | (178,177) | 174,331 | ||||
| Restricted Funds | ||||||||
| Garden | 3,535 | - | (748) | 2,787 | ||||
| Total Restricted Funds | 3,535 | - | (748) | 2,787 | ||||
| Total Charity Funds | 177,871 | 178,172 | (178,925) | 177,118 |
Garden Fund Holds funds for the renovation and maintenance of the garden area.
Unsupported Carers’ Project
Holds funds provided by East Lothian Council for use towards the new initiative, Unsupported Carers’ Project
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