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 aCti￿tIeS
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 dUrI￿g 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 perfor￿anCe 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 co￿panIeS 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¢ Insti￿te 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 LI￿llTED (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 fi￿dS
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¢ compa￿leS
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 statC￿ertts 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 co￿panY 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 r￿E1VEd 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 Li￿rED
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 resour￿5.
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 fi￿d5 can only be used for particular restricted purposes withill the objects of the charity.
Re8trictions arise when SpEc￿fied 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 fi￿d5.
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 INCOmEIIEXPEf4D￿URE)
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 emOlum￿tS 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 Sc1￿mE
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'r￿S
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
fi￿d8
Restricted
nds
Current asscts
Current liabtlities
12,371
(670)
12,371
{670)
12,457
(360)
11,701
11,701
12.097
2024
2023
UDrestrictrd
fi￿d8
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
U￿restrIcted 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 Move￿ent 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 w￿e 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 incO￿t
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