John Bellany Day Centre Scottlsh Charlty No. SC024761 REpoKf AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
JOHN BELLANY DAY CENTRE Chalrperson's Report St For year to 31 March 2025 BRIEF SYNOPSIS OF 2 24 The Board of Trustee numbers have been malntalned at five during this flnanclal year, We are fortunate to have a volunteer group who have conslderable experlence In worklnE wlth the Local Authority and in business. We have not been successful in attractlng new Trustees but wlll continue to encourage interest through our publlclty leaflets and our usage of local newsletter. We contlnue to malntaln a strong financial base that helps us to regularly revlew staff salarles and allows us to address practical 55sues as they arise. Our Day Centre continues to be a member of the A550ciation of East Lothlan Day Centres and can access the HR Services and Tralnlng Pro8ramme funded by the Associatlon. This continues to ensure that the most professional supports stay avallable to all staff and Trustees. The numbers attendlng the Day Centre on a Monday to Frlday has remained #eady in the knowledge that the demand for places wlll contlnue to Increase with the ongoing need for our Older People support in all our communltles Is at a premlum, Al¢ngslde this servlce our flve-day Outreach Programme has conslderably Increased with well over 100 hours per month being provlded. We meet a varled range of requests from servlce userslcarerslfamllles to ensure that our Older People can contlnue to Ilve wlth their familles. Famllles have indlcated that JBDC allows them to keep a balanced Ilfe whlle providing care to their loved ones. Our Outreach contlnues to extend beyond Indlvidual contacts. We contlnue to malntaln our 5UPPOrt of the local Stroke Group In Port Seton and the Wednesday Group in Longnlddry. The numbers are steadily malntalned and wlth our staff In attendance the organisers feel 3 sense of reassurance from these trained Individuals. We contlnue to evaluate the operation of our servlces and conslder if there are other sources of Input V can provide to our communlties. The staff have a keen sense of communlty, and they are looklng to add a new venture Into 2025126. We are now 22 months into the Day Centre 6-year Health and Soclal Care Partnershlp Procurement Contract. All Day Centres opted Into this process which provldes conslderable service security for our work wtthin our communltles.
JOHN BELLANY DAY CENTRE Chalrpers0rf5 Report For year to 31st 141arch 2025 RGANISATIONAL STRENGTHS Maintained strong Trustee and Staff groups. Continued to keep posltlve relatlonships with stskeholders, professlonal organlsations and local Community. Have su¢cessfull¥ kept an important level of servlce dellvery In all areas of work. We continue to look at other projects to support our older people within our catchment areas. We have been able to maintaln a hlgh level of staff morale, through addresslng worklng arrangements, addressing the need for a salary increases and managlng the process of Contract Procurement. RGANISATI NAL AKNESS F?cin8 the challen8es of the Procurement Contract a5 It does not leave any scope to achleve flnanclal Increases on a year-by-year basis, TIO AL pp NITI John Bellany Day Centre have made conslderable strldes in developin8 Its Community Services and continues to thlnk how It can best progress Innovatlve Ideas. We continue to support Older People out wlth our catchment areas. There Is a major area of East Lothian who do not have a Day Centre, or an Outreach Programme and we are often approached to accept referrals. We work on the basls that If there is an unmet need and we can flll that gap we will assess the sltuation and if we are able to offer a place we will do so. We have worked this way for some tlme now, but it is expected that a new Day Centre and Outreach Pro8ramme will be developed to flll this gap. We are already looklng at expandlng our servlces into early evenlng support to our cllentele, especially those who Ilve alone but thls plan Is in Its Infancy and Is unllkely to be avallable untll the summer of 2025. There are 7 staff supportln8 our cllents within the Day Centre who are alsotaking part in the Outreach support. We wlll contlnue to evaluate the staffing need depending on the ongolng level of referrals and the development of the servlces. There are now S Trustees all allocated a buslness task. Board Meetlngs are held quarterly on a face-to-face basls. We continue to be represented at the regular meetlngs of the Association of East Lothian Day Centres (for Older People). Thls allows us to express our vlews on a range of common topics. We contlnue to be represented at meetlnss with East Lothlan Councll/ Health and Soclal Care Partnershlp Subgroup. to discuss key Issues of servlce delivery and development.
JOHN BELLANY DAY CEKTRE Chalyparson's Report For year to 31st March 2025 CONCLUSI We are a busy servlce and agaln have had a successful year. We have malntalned an Important level of servlce dellvery and are able to look ahead at innOtIVe tdea& The on•goin8 financial contract secures the sendce, but the arrangement brlngs Its flnancial challenges. We keep a posltlve engagement with our service users, frdmilles, staff, communities and all stakeholders and funders. We believe our strength lies in our staff group and Trustees who all brlng a wlde range of skills. We are a forward-looking organisation who belleve our Okler People deserve the best POSsIe servlces and that their families, who continue to care for thelr loved ones, deserve posltlve support. We are looklng to offering a wlder programme of Serlce$ over the comlng year and we are sure that they will be well supported by our servlce users and familles. Chalrperson John 8ellany Day Cerrtre
JOHN BELLANY DAY CENTRE Report of the Irustees For the year to 31 Marth 2025 The trustees present their report wlth the financial statemerrts of the assoclatlon for the year ended 31 March 2025. Refeience and Admlntstratlve Detall$ Charity nurnber.. SC024761 Registered Offlce.. Accountants 8onker& Vlr8ln Money Trustees.. The trustees servlng durlngthe year were a5 follows:
JOHN BELLANY DAY CENTRE Trustees report For the year to 31 March 2025 The Trustees present their annual report and financlal statements of the charity for the year to 31 March 2025. The financial Statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended), the Memorandum and Artlcles of Association and Accounting and Reporting by Charities: Statement of Recommend Practi appllcable to charities preparing their accounts In accordance withthe Financial Reportlngstandard applicable inthe UK and Republlc of Ireland Icharlties SORP FRS102). Objectlves and Artlvltles Our purpose is to promote the benefit of older people and their carers In Port Seton, Cockenzle and the surrounding areas by associating the local authorities, voluntary organisations, and inhabitants In a common effort to advance education. We also alm to provide soclal welfare, facilities for recreatlon and other lelsure tlme actlvltles to Improve the lives of the aforementloned older people and their carers. Achlevement$ and Performance The achievement5 and performance of the charltylnthe yearare set out more fully In the chalrperson's report. Flnanclal Revlew The financlal statements follow on page$ 9 to 15. Total Inrome In the year was £220,963 (2024 £229.307} and total expendlture £203,863 (2024 £173,628), re5ultin8 In a surplus of £17,10012024 £55,669). Total funds held at 315t March 202S amounted to £233,794 (2024 £216,694), of which £31,29312024 £35,699) were held for speciflc purposes. Re5erve5 poIIcy The total reserves held at the end of the year were £233,79412024 £216,694). The trustees wish to build up the reserves to a level which is sufficient to cover any unantlclpated Increase in costs or a reductlon In the grant received from East Lothian Council and whlch will enable the organlsatlon to purchase assets to improve the quality of servlces provided. Plans for Future Perlods The trustee's plans ft)r future periods are set out more fully in the chairperson's report.
JOHN BELLANY DAY CENTRE Tlltees report For the year to 31 March 2025 Referen¢e and Administrative Details The Information relating to John Bellany Day Centre Is contained on page 4. The trustees who served durlng the accounting period and to the date of this report are listed. Structure Governance and Management Governing Document John Bellany Day Centre became a Scottlsh Charitable Incorporated Organisation ISCIOI on 10 August 2016 and is governed by its Constitution dated September 2010 (amended July 20151. It Is a registered charity with the Office of the Scottish Charity Regulator {OSCR). Director induction and training New trustees are brlefed on thelr legal obllgatlons under charlty law, the content of the Constitution, the ommlttee and decision-making processes and the recent flnanclal performance of the charity. Trustees are encouraged to attend approprlate external tralning events where these wlll facilitate the undertaklng of their role. Organisation The Board of Trustees admlnlsters the charlty and meets as requlred throughout the year. Rlsk Management The trustee5 are satisfied that the major rlsks to whlch the charity 15 exposed have been reviewed and procedures have been established to manage these rlsks. The major rlsks are set out more fully in the chalrperson's report,
JOHN BELLANY DAY CENTRE Trustees report For the year to 31 March 2025 Statement of Trustees responslbllltles The Trustees of John Bellany Day Centre Association are responslble for preparlng the Trustees Report and the financlal statements in accordance with applicable law and United Kingdom Accounting Standards {Unlted Klngdom Accepted Accountlng Practlcel. Charlty law requlres the trustees to prepare financlal statements for each financlal year, whlch glve a true and fair view of the state of affalrs of the charitable organisation and of the incoming resources and applicatlon of resources. including the income and expendlture. of the charity for that period, In preparing those financial statements, the trustees are required to Select suitable accounting pollcies and then apply them conslstently; Observe the methods and prlnclples in the Charitles SORP: Make judgements and estirnates that are reasonable and prudent; State whether appllcable UK Accountlng Standards have been followed, subject to any materlal departures disclosed and explalned In the flnanclal statements; Prepare the flnanclal ststements on the golng concern bas15 unless It Is Inapproprlate to presurne that the charity will contlnue business. The trustees are responslble for keeplng proper accountlng records whlch dlsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the charity and to enable them to ensure that the financlal statements comply wlth The Charltles and Trustee Investment (Scotlandl Act 2005 and the Charltles Accounts (Scotland) Regulatlons 2006. They are also responslble for safeguarding the assets of the charlty and hence for taklng reasonable step5 for the preventlon and detectlon of fraud and other irregularltles.
JOHN BEUANY DAY CENTRE Independent EKamlnerfs Report to the trustees For the year to 31 March 2025 I report on the accounts of the charlty for the year to 31st March 2025 which are set out on pages 9 to 15. Respe¢*lve responslbllltles of trustees and examiner charlty's trustees are responslble for the preparation of the accounts in accordatKe wlth the terrns of the Charitles and Trustee Investment (Scotland) Att 2005 and the Charities Account5 (Scotland) Regulations 21J)6, The charrty trustees conslder that the audit requirement of Regulatlon 1011) (al to (c) of the Accounts Regulations does not apply. It is my responsibility to exarnine the accounts as requlred under section 44 (1) {c) of the Act and to state whether particular matters have come to my attentlon. Bas1$ ot Independent examlner's $tat•ment My examlnatlon Is carrled out In accordance wlth Regulatlon 11 of the Charltles A¢£ount$ (Scotland) Regulatlons 2006. Art exarnlnation includes a review of the accountlng records kept by the charlty and a comparison of the account5 presented wrth those records. It also Includes conslderatlon of any unusual Items or dlsclosures In the accounts and seeks explanations from the trustees concernlng any such matters. The ProdureS undertaken do not provide all the evldence that would be requlred In an audit and consequently I do not express an audit opinion on the vlew glven by the accounts. Independent examinLY'S Statement In the course of my examlnation, no matter has come to my attentlon 111 whlch 8ives me reasonable cause to believe that In any materlal respect the requlrements to keep accounting records In accordance wlth Sectlon 44111 (al of the 2005 Act and Regulatlon 4 of 4 of the 2006 Accounts Regulatlons, and to prepare accounts whlch accord wlth the accountlng records and comply with Regulatlon 8 of the 2006 Accounts Regulatlons have not been met, or {21 to which, in my oplnlon, attentlon should be drawn In order to enable a proper understandlng of the account5 to be reached. 24 Novèmber 2025 Helen Lowe Ltd Chartered Accountants 17-21 East Mayfleld Edinburgh EH9 ISE
John Bellany Day Centre Slatement of Flnttnclal ArtlvStl¢s Ilncorporatlng Inwme and Eypendlture Attount) Forthe yearended 31 March 2025 Unrestrl¢ted Noles enOIent DEsl8nated Genéral Rostrlrtad Tolal Funds Fund$ Fu#ds Funds 2025 Total 2024 INCOME FROM: Donations Charltable actlvltlfts Investments Totsl 7.699 7.699 5,500 210,822 2,442 5.500 220,963 32,134 195.294 1,879 229.307 205.322 2,442 lo,1 205,322 EXPENDITURE ON: Charitable actlvites Other 395 190,794 2,768 193.562 8,986 200.175 920 3,658 9,906 203.863 168,617 5,021 173.638 395 NET INCOME 9,746 11.700 4A06 17,100 55,6 Transfer between funds Total fundsbroughtforward 57,256 35,aoo 88,739 35.699 216,694 161,025 Tolol ftmd9 ¢4riled forward 67.002 35.000 100,499 31,293 233,794 216.694
John B•llawDwCBnttp Shoet AS •t31 Mirch 2025 TlIble a5Stts io 7,2Q2 Bank Balance 227,9CI) 2111574 I15$? Amounts falltngdue Twlthln cneya•r 1200 216 207A87 Totsi Assrtts IwsCurfw*ltsblllilo5 233,794 216 Cipllal ond R•g•riJ•i 8enevolent Fund Dd8nated Fwnd Genetsl Fund R•stricl¢d Funds 13 iy IJ 13 67A 35mO 57.2S6 35AIOO 88,739 Total 211694 1711 Ir2025 ChAlrperso
John Bellany Day Centre Notes to the Fift#n¢ial Statements FOT the year ended 31 MavGh 2025 l. Legal Stslus John Bellany Day Centre Is a charltable organisatlon limited by guarantee and is governed by Its Con5tltutlon dated September 2010 (amended July 2015). The ¢harlty ljecame a S¢otti$h Charitable Incorporated Organlsatlon on 10 August 2016. Aicordlng to the Constltutlon, every member undertake5 to contrlbute to the assets of the Agso¢iation in the event of Its belng wound up while he 1$ a member, such amount as to be required and not exceeding £1. 2. Accountlng Poll¢les al 8asls of A¢courtlng The financlal statements have been prepared In accordance with Accounting and Reporting by Charltle$: Statement of Recommended PTaCtI appllcable to charitles preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appll¢able In the UK and Republlc of lieland (Charitles SORP FRS1021 leffeclive l January 20151 and the Flnanclal Reporllng standard applicable In the UK and Republlc of Ireland IFR51021. john 8e118ny Day Centre meets the deflnitlon of a publlc beneflt entity under FR5102. A55ets and Ilabllttles are initially reco8n15ed at hlstorlcal cost or tr3nsactloTh value unle5$ Otherw15e Stated In the relevant accountlng poli note, b) In¢ome Income Is attrlbutable to one charltsble actlvlty whlch 15 to provide care to eldery people. All Income15 recognlsed In the Statement of Financlal Acltivltles onte the charlty has entltlement tothe funds. Tho charltvs Income con51sts of Revenue 8rant5 and donatlons. c) Expendltur¢ All expendlture15 Included on the accruals basss and has beén dlrectly attrlbuted to one of the flnanclal cateBorfes of resources expended In the Income and Expendlture Account and Statement of Flnanclal Actlvltles. The expendllure 4150 Indude5 Irrecoverable VAT. d) Trn8lhl• AX A&ts and Depreclaton Flxed Assets are wrltten off over the expect•d Ilfe of the asset. Depreclatlon Ss belng Charged as follows: F5xture5 and Fittln85 - 25% redueln8 balance Computer Equlpment- 25% stralght Ilne Motor Vehldes- 25% reducing balanc4 el Credltors and Provlslons Creditors and provlsions are reco8nlsed where the charlty has a present obll8atlon resuliin8 from a past event that wlll probably result In the transfer of funds to a thlrd party and the amount due to Settle the obllgatlon can be measured or estimated reliably. Credltor5 and provision5 are normally cOgnISed at thelr settlement amount after allowlng for any dls¢ount5 due. Taxatlon No provlsion for tax is necessary as the A$50datlon has ¢harltabl¢ Status and does not trade. The charlty suFfers input VAT on some of its expenditure whSch St tloes not recover. 3. Income The charity's Income conslsts of 8rants, donatlornq. Income from fundralslng activitles and contributlons from the dient5 who use the servlces provided. li
Jr)hn Bellany Day Centre Note5 to the Flnandal Ststements For the yearended 31 Marth 2025 4. 2025 Behev Donatlon5 recelved 7,699 12.134 Restrl d F Donatlons Teeelved 20,000 5. Chailtable attlvftles eral Fun East lothlan Councll Grant East Lothiin Councll Soclal Car• Grant Tyne and Esk Grant Tr?nspon Scotland Cllent COntbut10ns 143.376 16,490 4.OOD 479 40,977 205,322 140,000 13,817 38,977 192,794 The Clothworkers Grant East Lothlan Councll Taxl Grant zsoo 5,500 5,5C 2,50Ct 210,822 195,294 6. Inv•JtMent Incomo Bank Interest 2.442 1,879 Y, Charftabl¢ 4¢tlvhleg evolent F Entertalnment 395 395 839 839 Care fees Staff costs staff mlSe88e Cllents transport Prcvision5 Insurance Heat and Ilght riepBirs and malntenance eaning and household Postage and statlon¢ry Computer costs Telephtsne Advertlsln8 Promotior)al fllm Entertalnlng Lunche5 Sundry Membershlps Total general lund co 1.711 137,5Xt 746 2,896 6.781 2,370 5.948 436 1,018 405 436 1,469 1,205 6AX¢ 7.735 13,297 L711 121,154 9,845 6,202 1,652 6,566 628 663 382 817 7,641 8,930 301 190,794 230 167,778 Taxls Vehicle lea5in8 237 8,749 8,986 12
John Bellany D8yCentre Notes tothe Financial 5t4tement$ Forthe year ended 31 March 2024 2025 8. Other costs General Fun AcCountav fee Depreclallon 1.682 1,086 2,768 1,601 2.965 Restricted Fund5 Depreciatlon L05s on diposal of ftxed a5set$ 920 1,874 182 2,056 920 9. Staff cost$ Salarles Employers Nat4onal Insurance Penslon contrlbutlons Stsff tralnln8 and other costs 128,096 3.739 2,359 3,395 137,590 116.107 2,316 2.045 685 121,154 Allocated a5 follows: Cost of direct actlvltles- General Fund 137,590 121,154 The average weekly number of employe¢5 dyrlng the year was: Admlnlstratlon No payments werè mafle to charlt¥tru5t¢•s durlngthis year or the prevlou5 year, The key mana#ement personnel of the charlty tomprlse of a manager. Thfrlr total beneflts wer¢: Total 8enellts 32.832 32.397 10. T•nilbl* Flx¢d As$•ts ul COST At l April 2024 Addltlons Dlsposa15 At 31 Mar¢h 2025 48.410 1018 50,428 48,410 1018 50,428 DÈPRECIATION At l April 2024 Charge foryear Charge on dlsposa15 At 31 March 2024 25% RB 39,456 1.752 25% SL 1,765 253 41,221 2,005 41,208 2,018 43.226 NET BOOKVALUE At 31 March 2025 7,202 7,202 At 31 March 2024 8,955 253 9,207 De reciation is char General Fund Restrieted Fund ed to the fuftds as foll 1,086 920 13
John Bellany Day Centre Nolesto the Finan¢ial Ststements For the year ended 31 Mah 2025 2024 11. Credltors Accountancy PAYE 1,422 1,601 1,599 3,2[ 1,422 11 5tal•ment otflnanclal a¢tlvltles for the perlod tt+ 31rt Mvth 2024 The Statement of Flnanclal Actlvltles for the year to 31 March 2024 on page 6 dlstln8ulshes ljetween the dlfferent fvnd5. The compar¥tive breakdown forthe prevlous year is as follows: enevolent Desl8nated GeTrernl R•strlrt•d Total Fund Futtd Fund Fund 2024 INCOME FROM: Donatlons Chafltable actlvltl•s Investmonts Total 12,134 20,000 32,134 2,5 195,294 1,879 22,500 229,307 192,794 1,879 14,013 192,794 EXPENDITUR£ ON: Charltable a¢tfvlte5 Other Total 839 167,778 2,965 170.743 168fi17 2,056 s21 056 173,638 839 NEf INCOME 13,174 221151 20,444 5SM9 Transfer between funds 92 92 Total funds brotvaht foThvard 44,082 35,000 66,780 15,163 161,025 Totsl funds ¢•rrfed forwanl 57.256 35,000 88,831 35,607 216,694 St8tement of Funds Incomln8 Resourtes Transfe 31.Mor44 Resourceg Expended At 314¥1•25 Benevolent Fund Designated Fund General Fund Re5trl¢ted Fund 57,256 35,000 88.739 35.699 216.694 10,141 395 67,002 35,000 100.499 3L293 233,794 205,322 193,562 5,500 9,906 220,963 203,863 The Benevolent fund represent$ Income from lundralslng actSvltles and donatlons whl¢h are used for the beneftt of Ilents. The Deslgnatsd fvnd representsfurtd$ get a$ldeto Cover Salary costs for 3 months. The General fund represents the grant received from East Lothlan CoEtncll le55 runnlng costs otthe Day Centre. The Restrlcled fund represents funds recelved for the minibus lease. kitchen refurbishment arKI equlpment and taxl fares for certaln seThlce users, 14