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 innO￿tIVe 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 POSsI￿e 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 Ser￿lce$ 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
Tll￿tees 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
Pro￿dureS 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 ￿en￿OIent 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
T￿lIble a5Stts
io
7,2Q2
Bank Balance
227,9CI)
2111574
I1￿5$?
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 COnt￿but10ns
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
AcCounta￿v 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 Ma￿h 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
s￿21
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