REGISTERED COMPANY NUMBKR: SC222818 (Scotland) REC.ISTERED CHARITY NUMBER: 022522 RKPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 30 JUNE 2025 FOR DAY CENTRES SERVICE LIMITED S&W Partner8 (S¢otlaod} Limited Clutty Court John Smitb Business Park Kirkcaldy Fift KY2 6QJ
DAY CENTRES SERVICE L]MITED CON'I'ENfs OF THE FINANCIAL STATILMENTS FOR THE YEAR ENDED 30 JUNE 2025 Page Report of tbe Trustees Imdependent Examlner's Report Statement of Flnanclal Actlvlde¥ Balance Sheet Notes to the Financlal Statements 7 to 14 Dethlled StAtement of FlnAttclal Activitles 15 to 16
DAY CENTRES SERVICE LIMITED REPORT OF THE TRUSTEES VOR THE YEAR Ef4DED 311 JUNE 2025 The Trustees (who ar¢ also directors of the charity for the purposes of Company Law) present their annual report together with ihe unaudited financial statements of Day Centres Service Limited for the year ended 30 June 2025. The TTil8tees confirnJ that the Annual report and financial statements of the company eomply with tbe current statutory requiiements, the requirements of the companys governillg document and the provisions of th¢ Statemelll of Recomm¢nd¢d Practi¢c (SORP) "A¢cowiting and RepurtiDg by Chariti¢s" applicablc to charitics preparing tbeir accounts ill aocorthn¢¢ with tbe Finanoial Reporting Standard applicabl¢ in the UK and Republic of Ireland (fRS 102) ACHIEVEMENTS AJYD PERFORMANCE Charfitable aCtitIeS ThE principal activity of the charity was to provide weekly Day CeDtres for older people who are frail isolated. It is a vo5untary orgaDis2tion registered with Charitable status. The strategy foi achieving these objectives 15 included in our mission Statement.. To investigat¢ areas of identified need for people in ihe Kirkcaldy area To promote the social and mental well-being of physically frail older people in a group setting> alwY4JB resP¢Cting their dignity and their rights To encourage community involvement with older people through volunteering To provide iDform&tion and support to older people, their families and carers in the Kirkcaldy e. Activiti&s ceased ID 2024. FINANCIAL REVIEW Fln8Mcial posfilAoD A decisioll has been made to wind up the charity. The Reserve Fund represent5 the unrestri¢ted fullds arisiug from past operating results. The balance of the unrEStri¢ted funds of £11,701 (2024 - £12,097) on the winding up of the charity will be distributed to local organi5Yltions that provide sirnilar Services to Day Centre Services Limited. The Activities Fund is a designated fund, which includes dottations and service users, contributions, to enable the charity to provide meals and offer pctivities during the year. Post-pandemic we have returned to building up service ser8, Contributions again* given that most of our servi¢e delivery 15 back to in-houye. Prlncipal fundlng sollrces Fire CounGiI, our principr41 extemal nder, with which we have regulg4r contact and dialogue at strategic and operalional level. ¢ODtinued to re¢ognise our ongoing funding circumstances and the necessity and the quality of our service, which had continued in difficult circumstances during the pand¢tni¢ and its lockdown and lockdown-easing phases. It remains financsally very supportive. for which we ar¢ very grateful, despite pr¢sgur45 on ststutory social eare and healtb budgets Temaining exttcm¢ly tighL Investment policy The trustees do not hold ndS for investm¢nt. FUTURE PLANS The board bas made a decision to wind up the chartty. STRUCTURE, GOVERNANCE AND MANAGEMEF4T Governlng document The charity is controlled by its governing document, a deed of trust, and con5titut&8 a limited company. limited by guaTanteA as defined by the Companies Act 2006. Pagc I
DAY CENTRES SERVICE LJMITED REPORT OF THE TRU.STEES FOR THE YEAR ENDED 30 JUNE 2025 STRUCTURE, GOVERNANCE AND MANAGEMENr Organ159tioDal structure The charity is limited by guarantee and is governed by its Memorandum and Articles of Association. Each member of the management committee undertakes lo contribute such amount as may bE required {not exceeding £1) to the charitys debts and liabilities contracted before helshe ceases to be a member and of the cost, eharges and expenses of windiug up and for the adjustjnent of the rights of Ibe eontributors arnong themsel. The Ix)ardlcommittee wn51Sts of 3 berS with VBrious skills aDd attribut¢s. Committee ¢¢tingS ar¢ h¢ld regularly to monitor and manage its affairs, albeit this has had to take place by remote contact means dUrIg Covid-19 restrictions. DecÉsions affecting the normal delivery of tbe service are made by the manager who reports to the board at eacb stalldin8 agenda meeting as well as ad- ho¢ rneetillgs as required. Rlgk management The Trustees have assessed the major risks to which the charity is exposed, in particular these related to the operations and finances ofthe charity. and are satisfied that systems Hnd procedures are in plaee to mitigate exposure to them. The Trnstee5 have as8e8sed the key risks impacting the charity as.. • Ensuring adequate resourceg are in place to fund ongoiDg charitable a¢tivities. • Safeguarding the welfare and wdl-being of charity beneficiaries. The Twstees mitigat¢ tbese risks by. . S¢ttillg an allnual budget. Monthly manag¢ment accounts aye revi¢wed to monitor perforanCe against thc agreed budget, witb quarterly reports being presented to the board of trustees. Having established 8afeguarding policies which reflect best practice and having clear procedures in place for all aclivities to ensure Lompliance with these policies. Goffing concern The board have made the decision to wind up the charity- REFERENCE AM) ADMINtSTRATIVE DETAILS Reg15tered Company numbcr SC222818 {Scotlat]d) Rpgistered Charlty number 022522 Regl$tered office clo H2ID¢S Watts. Cluny Court John Srnitb Bu5iDess Park Chapeltoll Drive Kirkc8ldy Fife KY2 6QJ Trustees Mr George Andrew ProudfTh)t Ch8irnian Mr George Alexander Nisbet Trea$urer Mrs Susan Margaret Nisbet Secretary Company Secretary Mrs Susan Margar¢t Nisbet Page 2
DAY CENTRES SERVICE LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ETr4DED JO JUP4E 2025 RFFLRENCV AND ADMINtSTRATIVE DETAILS Independent Examiner S&W Parthers (Scotland) Limited Cluny Court John Smitb Business Park Kirk¢aldy Fif¢ KY2 6QJ This report bas been prepared in accordance with the special provisioF&g of Part 15 of the copanIeS Act 2006 relating to Small Lompauies. Approved by order of the board of trustee& on .. . £I%¥...Af.K&.'.lo'.. and signed on its behalf by.. Mr George Andrew Proudfoot- Trustee Page 3
INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF DAY CENTRES SERVICE LIMITED I report ots the accoullts for the year ended 30 June 2025 set out on pages five to fourt¢en. Respeetlve re5ponslbllitles of trustees and ex4mlner The charitys trustees arc responsible for the prcparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulations 2006 (as amended). The charitls Irustces consider that the audit requirement of Regulation 10(I){a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the ac¢ounts as required under Section 44(1)(c) of tb¢ Act aJ)d to state whether particular matters have come to my attention. BASIS of ¢be Independent examiner's report My examillation was rrIed out in accordanc¢ with RegulatioD I l of th¢ Charities Accounts (Scotland) Regulations 2006. Art cxamination includes a review of the accoulltillg rccords kept by the charity and a comparison of the accounts prc5eDted with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concernillg any such matters. The procedllre5 Ulldertaken do ot provide all the evidence that would be rryuired in an audit, and ¢onseqllently I do not eKpress dn audit i)pinion on the view given by the accounts. Independent examiner s statement In connection with rny examination. no matter has come to rny attention (l) which gives rne reasonable cau$e to believe that. in any material respect, the requirements to keep accounting records in accordance with Sectioll 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 knounts Regulations. and to prcpare accounts which accord with the accounting records and to eomply with R¢gulatioll 8 of the 2006 Accoullts Regulatiolls have not been rnet" or (2) to wbicb, in my opinion, attention 6hould bc drawn in order to enable a proper understanding of the accounts to be reacbcd. Craig Hullter Th¢ Instite of Chartered Accountpnts of S¢otland S&W Partucrs (ScotlaDd) Limited Cluny Court John Smith Business Park Kirkcaldy Fift KY2 6QJ 2410412026 Date.. Page 4
DAY CENTRES SERVICE LIMITED STATEMENT OF FINANCIAL ACTIVITIES UNCORPORATING AN lCOmE AF4D EXPENDITURE ACCOUE4T) FOR THE YEAR li fqDED 30 JUNE 2025 Period 1.4.23 Year Ended 30.6.25 Total funds 30.6.24 Total fimds Unrestrict¢d fiwds Restricted funds Nolcs INCOME AND ETrIDOWMENTS FROM Donations and legacies 34,742 Charltable actlvities Provision of Day Centres and activities for older people 205,846 Other trading activitie6 Investment income Other income 5,297 701 i 0,000 Totsl 256,586 EXPENDITURE ON Chhritttble ACtlvitle$ Provisioll of Day Ccntrcs and activiti¢s for older pcople 396 396 412,391 NET INCOMEI(EXPKNDITURE) {396) {396) (155,805) RECONCILIATION OF FUNDS Total ndS brought forward 12.097 12.097 167.902 TOTAL FUNDS CARRIED FORWARD 11.701 11,701 12.097 CONTIf4UING OPERATIONS All incom¢ and expenditur¢ has arisen from wntinuing activities. The notes form part of these fiDaDcial statements Page 5
DAY CEf4TRES SERVICE LIllTED (REGISTERED NUMBER: SC222818) BALANCE SEIEET 30 JUNE 2025 2025 2024 Notes CURRErfr ASSEI TS Cash at bank 12.371 12,457 CREDITORS Amounts falling du¢ within one year (670) (360) NET CURRENT ASSETS 11,701 12,097 TOTAL A8,8ETS LESS CURRENT LIABILITIES 11,701 12.097 NET ASSETS 11,701 12.097 FUNDS Unrestrided fidS 13 11,701 12.097 TOTAL FUNDS 11,701 12,097 The charitsble company is entitl to exemption from audit utsd¢E Section 477 of th¢ Companies Act 2006 for the Iw ended 30 Jutte 2025. The members have not required the company to obtain an audit of its financial st&tements for the year ended 30 Julle 2025 in accordonce witb Section 476 of the Compani&% Act 2(M)6. The Irustees acknowledge their responsibilities (a) ensuring that the charitable company keep$ accounting records that eomply with Sections 386 and 387 of th¢ Companies Act 2006 and preparing financial statements which give a trne and fair view of the state of affairy of the charitable c(ynpany 88 8t ihe end of each financial year and of its surplus OT deficit for each financial year in accordance with the requirernents of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Aet 2006 relating to financial statements, so far as applicable to the charitable company. (b) These fiDallcial statern¢nts hav¢ been prepared in aceordance with th¢ provisions applicable to charitabl¢ compaleS subj( to th¢ small coinpani¢s r¢gime. The fina ci ststements were approved by the Board of Trustees and authorised for issue 16................- and were signed on its behalf by.. A /LJ, Mr George Alexander Nisbet- Trustee The notes form part of these financial statements Page 6
DAY CENTRES SERVICE LIMtTED NOTES TO THE FINAf4CIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 ACCOUNTING POLICIES BASIS OF PRCI PARTNG THE FINANCIAL STATEMENTS The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. ststem¢nt of Recommended Practice applicable lo charities preparing their accoullts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustc¢ Investjnent (Scotland) Act 2005. the Companies Act 2006 and the Charities Accounts (SeotlaDd) Regulations 2006 (as amended). Th¢ charity rneets th¢ definition of a public benefit clltity undcr FRS 102. Assets and liabiliti are iuitially recogllised at hi5t(Jrical cost or trat]saction value unless otherwise ststed in the relevant accollnting policy otes. The finaDcial statCertts are prepared in sterling, whiGh 18 the fimctional currency of the company. Monetary amounls in these financial statements are rounded to the nearest £. The sigDificJnt accounting policies applied in the preparation of these financial statements are set out below. These poli¢ies have b¢¢n consist¢nLly applied to all yeaTS present¢d unless otherwise stated. DISCLOSURE EXEMPTIONS The charity satisfies the criteria of being L qualifykng entity ag defined in FRS 102. As such, advantage has been taken of the following disclosure ¢xemption5 available ullder paragraph 1.12 of FRS 102 No cash flow statwient has b¢en pres¢nted for tb¢ Charity. PREPARAT10Tr4 OF THE ACCOUNTS ON A GOING CONCERN BASIS Thc board have ade thc decision to wind up the charity. INCOME RECOGf+llTiof4 All illGomc is recogni5ed in the Statement of Financial Activities once the charity has entitlemellt to the il ffis probable that the income will be received alld the arnount can mejsured reliably. Income consists of grants, donations, service user8 ¢ontributiort$ and income from investments and is credited in ihe year in which it is receivable except when received in advan when it is credited in the year in which it falls du Income invest]nent relates wholly lo interest received ¢)n ballk deposits. Donation$ are recognised on a eash basis. Donations for purposes restricted by the wishes of the donor ar¢ tsken to Restsict¢d Fund5. LEGAL STATUS OF THE CHAIUTY The charity is a copanY limited by guarantee and has no share capital. The liability of ¢a¢h member in the evellt of a winding up is limited to £1. VOLUNTEER HELP The value of ally voluntary hElp rE1VEd is not included in the a¢oounts. DEFERRED DICOME Deferred income represents income received IMt has been reeognised a$ deferred income as the criteria and onditions on which the ndS were released have not as yet been satlsfied. Page 7 continued...
DAY CENTRES SERVICE LirED NOTES TO TIIE FtNANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 30 JUNE 2025 ACCOUNTING POLICIES- contlnued XPENDITURE RECOGNrrioN Ltabilities are recognised as expendilure as soon as there is a legal or constructiye obligation committing the charity to that expenditure, il is probable that a transfer of economic benefits will be Iequired in settlement and tbe amount of the obligation can be me3sured i¢liably. Expenditsare is accounted for on an accruals basis and has been elassified under h¢adings that aggregate all cost relat to the category. Where costs canDOt be dir¢¢tly attributed to particular headings they been allocated to activiti&s on a basis consist¢nt with th¢ use of resour5. TANGIBLK FIXID ASSETS Deprccialion provided at the following annual rates in order to write off each asset over its estitllated ugeful life. Fixtures and fittings - 25•A on reducing balance TAXATION The charftty is exempt from ¢orporation tax on its charitable activities. VAT POLICY The Charity is not registered for value added lax and cordInglY expenditure includes vat where appropriate. FUND ACCOUNTING Unrestricted fvnds can b¢ used in accordall witb th¢ ¢haritabl¢ objectives &t th¢ discretion of th¢ trustees. Restricted fid5 can only be used for particular restricted purposes withill the objects of the charity. Re8trictions arise when SpEcfied by the donor or when thds are raised for partieular re8tricted purposes. Designated fi]nds are funds which aye wJrestri¢ted but have been 8pecifically deaigllaled for a particular puryose. These fvnds &re accounted for as part of the tharit)Is unrestricted fid5. PENSION COSTS AND OTHER POST-RETIREMEP4T BENEFITS The cornpany parttcipates in a multE-employer pension scheme. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient inforn]ation to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme. Contributions paydble to the charitable company's pension scheme are Charged to the Statement of Financial Activitits in the period to which they relate. DEB TORS Trade and othcr debtors arc recognised at thc settl¢ment ami)unt. Pr¢paJTrnellts are valu¢d at th¢ amount paid in advance for fyture period& CASH AT BANK AND IN HAND Casb at ba]Ak and in hand includes cash and short terni highly liquid investments with a short maturity of tbree onths or less fri)m the date of qUisitiOn or opening of the deposlt or similar account. CREDITORS Af4D PROVISIONS Creditors and provisions are re¢ognised where the company bas a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due io settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. FINANCIAL INSTRUMENTS The compally only has basic financial assets and liabilities. These are reeognised at the amount payable or receivable. Page 8 ontillued...
DAY CEFffRES SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS- conliDlled FOR THE YEAR ENDED 30 JUNK 2025 OTHER TRADING ACTtVlTtES Period 1.4.23 Year Ended 30.6.25 30.6.24 Service users, ¢ontributions to meals and activities 5.297 INVESTMENT INCOME Period 1.4.23 Year Ended 30.6.25 30.6.24 Deposit account interest 701 CHARITABLE ACTIvrriES COSTS Direct Costs (see note 5) Suppor¢ costs (se¢ note 6) Totals PTovision of Day Centr¢s and activkties for older pcopl¢ 86 310 396 DIREcf COSTS OF CHARITABLE ACTIVITIES Period 1.4.23 to 30.6.24 Year Ended 30.6.25 Staff costs Rent and in8urat]ce Telephone Postage and station¢ry PayToII bureau wsts Repairs Activities Staff travel cxpenses Training Mis¢ellaneous Rent for Day Centres tKase of photocopier Care commis8ion Depreciation tA)ss on sale of assets lllterest payable And similar charges 372.471 6.757 786 168 1.014 59 9.748 1.771 517 63 10,920 1,907 1,541 999 228 250 (14) 100 86 409.199 Page 9 cont&nued...
DAY CENTRES SERVICE LIMtTED NOTE.$ TO TIIE filNANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 30 JUNE 2025 SUPPORT COSTS Governatsce Costs Provision of Day Centre5 and activities for older people 310 Support costs, includ¢d in the alx)ve, are as follows.. GOVERNANCE COSTS Period 1.4.23 lo 30.6.24 Year Ended 30.6.25 Provision of Day Centres and activities for older people Total activities SuDdries Accountancy fees 34 276 3.192 310 3,192 NET INCOmEIIEXPEf4DURE) Net ineomal(expenditure) is stated after chargingl(crediting)'. Peri(Ml 1.4.23 to 30.6.24 Year Ended 30.6.25 Depreciation - owned assets Deficit OD disposal of fix¢d assds 999 228 TRUSTEES, REMUNERATION AND BENEFrrs TE¢erc were no trustees, rernuneration or othEr benefits for the year ended 30 Juue 2025 llor for tbe peri( euded 30 June 2024. TRUSTEES, EXPENSES There were no trustees, expenses paid for the year end¢d 30 June 2025 nor for the period ended 30 June 2024. Page 10 contjDUed...
DAY CENTRES SERVICE LIfvllTED r40TES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 30 IUNE 2025 STAFF COSTS Year ended 30.06.25 Period ended 30.06.24 168,168 18,734 11.947 78,500 55,407 39.715 Wages and salaries Social security costs Other PCDsioll costs Severanc¢ pay ReduDddncy pay Paytnent in lieu of notic¢ 372.471 The average monthly number of employees during tbe pr was as follows- Period 1.4.23 lo 30.6.24 Year Bnded 30.6.25 Employees No employKs receivcd emOlumtS in ex¢¢ss of £60.000. Ill the prior financial period, the total remuneration (inclusive of Employers National Inswauce) for Key Management Personnel was £nil (2024 - £71,804)- Last year tbis included redundancy and Payinent in lieu of noticc amouDtin8 to £24.346. DEFINED BENEFIT PENSION Sc1mE The Pensions Trnst has advised the Charity tbat a deficit exists on their multi - employer defined benefit pcnsion scheme plan. A Rexovery Plan has been Pllt in plaee which has 2 years left to rnn with additional "deficit contributions" payable. Owing to this sirnation, the Charity has been notified by the Pensiott Trust of the estimated employer debt on withdrawal from the Plan based on the present net value of the fuTLd at 30 June 2025 being £Nil {2024- £nil). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIV1'rS Unrestricted funds io. Restricted nds Total fiwds INCOME AND ENDOWMENTS FROM DoDationB alld legaci¢s 34,742 34,742 Charitable activitles Provision of Day Centres and activithes fot older people 205.846 205.846 Other trading a¢tivitie5 Investment income Other iMcom¢ 5.297 701 10.000 5,297 701 10.000 TotHI 256.586 256,586 EXPENDITURE OTrI Page 11 colllillued...
DAY CENTRES SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR TIIE YEAR El+lDED 30 JUNE 2025 10. COMPARATIVES FOR THE STATEMENT ofi IPINANCIAL ACTtvrriES- eontlnued Unrestricted RestrEcted nds nds Total n(ts ChArit8ble af tivitles Provision of Day Centre5 and activities for older people 412,391 412,391 NET INCOMEI(EXPENDfTURE) (155,805) (155,805) RECONCILIATION OF FUNDS Tolal funds brouglit forward 167,902 167,902 TOTAL FUNDS CARRtED FORWARD 12,097 12,097 CREDITORS: AMouNfs FALLING DUE WITHIN ONE YEAR 2025 2024 Outstanding accounts Accrued penSeS 360 310 360 670 360 12. ANALYSIS OF NET ASSETS BETWEEN FUM)S 2025 Total nds 2024 Total Ullrestricted fid8 Restricted nds Current asscts Current liabtlities 12,371 (670) 12,371 {670) 12,457 (360) 11,701 11,701 12.097 2024 2023 UDrestrictrd fid8 Restrict¢d fimds Totslfunds Totalfimds Fixed assets CutTeDt assets Current liabilities Long tern] liabilities 1,227 176,988 (10,140) (173) 12,371 (360) 12,457 (360) 12,097 12,097 167,902 Page 12 ¢ontjDued...
DAY CENTRES SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR Ef+lDED 30 Juf4E 2025 13. MOVEMETrIT IN FUNDS Net movcment in funds Transfers between fullds Al 30.6.25 At 1.7.24 Unrestricted fwids General Fund Activities Fuud 6.574 5,523 {396) 5,523 {5,523) 11,701 12,097 {396) 11.701 TOTAL FUNDS 12,097 (396) 11,701 Net njovement in fimds, included in the above are as follows.. Incoming resources Resources expended Movement in filnds UDrestrlcled funds General Fund (396) (396) TOTAL FUNDS (396) {396) Comparatlves for movement In funds Net movement in ftu]ds Transfers between funds At 30.6.24 At 1.4.23 UrestrIcted funds General Fund Contingency Fund ActTVlties Fund 40.802 120,100 7.000 (154,328) 120,100 {120,100) 6.574 {1.477) 5.523 167,902 (155,805} 12,097 TOTAL FUNDS 167.902 (155,805) 12.097 Comparative net Moveent in fimds. included in the above are a5 follows.. Incomin¥ resource5 Resources expended Movement in fi]nds Unre5trlcted funds General Fund Activities Fund 251,071 5,515 (405,399) (6,992) (154,328) (1,477) 256,586 (412,391) {155.805) TOTAL FUNDS 256,586 (412,391) (155.805) Page 13 continued...
DAY CENTRES SERVICE LL¥IITED NOT£4 S TO THE FINANCIAL STAT£1 MENTS- eontinued FOR THL YEAR ENDED 30 JUF4E 2025 14. OTHER FINANCIAL COMMITMENTS The total amount of financial commitments* guarantees and contingencies that are not included in the balance sheet is £nil (2024- £nil). 15. RELATED PARTY DISCLOSURES There we no relat party trans&ctions for the year wded 30 Jull¢ 2025. Page 14
DAY CENTRES SERVICE LIMITED DETAILED STATEMENT OF FtNATr4CIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 Period 1.4.23 to 30.6.24 Year Ended 30.6.25 INCOME AND ENDOWIIQENTS Donations and legaeie5 Donations GTants 325 34,417 34,742 Other tradillg aetlvltles Service u8ers' contribution5 to meals and activities 5.297 Investment incOt Deposit account interest 701 Cbaritgble xctlvltles Grants 205,846 other ill¢ome EmploJTh¢nt allowarLC¢ 10.000 Total Incoming resources 256.586 XPENDrruRE CharltAble activities Wages Social security Pensions Rent and insurance Telephone P05tage and stationery Payroll bureau costs Repairs Activiti¢s Staff travel expenses Trainill8 Miscellauei)us Rent for Day Centres Lease of pbotocopffier Care commission Dep'n offjxtures and fitting$ Loss on sale of tat)gible fixed assets Bank charges 341,790 18,734 11,947 6,757 786 168 1,014 59 9.748 1,771 517 63 10,920 1.907 1,541 999 228 250 (14) 100 86 409,199 Thi5 pagc not forrn part of tbe statutory fjnancial st8t¢ments Page 15
DAY CENTRES SERVICE LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 Period 1.4.23 to 30.6.24 Year Bnded 30.6.25 Sllpport Costs Govern&llce costs Sundries Accoulltancy k¢s 34 276 3.192 310 3,192 Total resources expended 396 412,391 Net expenditure (396) (155.805) This page does not form part of tbe stathtory financial statem¢nts Poge 16