NORTH BERWICK DAY CARE ASSOCIATION LIMITED
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
Charity Number SC028007 Company Registration Number: SC273424
Whitelaw Wells The Lighthouse Heugh Road North Berwick EH39 5PX
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
CONTENTS PAGES Trustees’ Annual Report Independent Examiner’s report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 11
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2026
The Directors, who are also trustees for the purposes of charity law, present their report and financial statements for the year ended 31 March 2026.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACITIVITIES
Purposes
The purposes of North Berwick Day Care Association Limited, as set out in its governing document are to promote the welfare of older people by:
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Providing person-centred day care in a suitable environment for the physically frail, socially isolated, sufferers of dementia or other age related conditions;
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Giving support to older people living in the community by offering, through individually-focused care plans, opportunities for social integration and shared activities;
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Assisting older people to keep their independence and to re-establish confidence where it may have been lost, whilst empowering them to make individual choices
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Enabling older people to maintain and renew friendship and to bring a new dimension into their lives;
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Providing support for carers and their families; and
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We endeavour to be an equal opportunities provider
In support of these purposes the charitable company runs a Day Centre as a place to meet for tea, coffee or lunch. It also provides a wide range of activities such as musical entertainment, quizzes, card & board games, tea dances, arts & crafts, slide shows & films, talks & demonstrations, computer skills, and outings.
The Centre works with other local and national organisations in support of their objectives.
ACHIEVEMENTS AND PERFORMANCE
Achievements are many and varied and can be summarised as follows:
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Consolidation of enhanced Governance arrangements;
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Consolidation of Reach Out activities;
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Continuation of our inter-generational working in IT awareness;
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Continuation of our work on rebranding and our place within the local community;
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Preparation and planning for the launch of our new Volunteer Visitor Service which will further assist community living for the elderly and those in our community in need of support;
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2026
FINANCIAL REVIEW
During the year total income amounted to £385,889 (2025: £312,378) of which £98,309 was restricted (2025: £96,395) and £287,580 (2025: £215,983) was unrestricted. Total expenditure was £374,822 (2025: £312,768) of which £98,309 (2025: £96,048) was restricted and £276,513 (2025: £216,720) was unrestricted. The surplus for the year was £11,067 (2025: deficit of £390). At the balance sheet date, unrestricted reserves were £374,190 (2025: £363,123) including designated funds of £Nil (2025: £Nil). There was a balance of £Nil (2025: £Nil) in restricted funds. Total funds were £374,190 (2025: £363,123).
Reserves Policy
The charitable company has a policy of maintaining reserves sufficient to meet future and anticipated capital and revenue expenditure of the Day Centre. To this end it is intended that unrestricted funds not committed or invested in tangible fixed assets should secure operation of the Day Centre for a period of six months. This amounts to approximately £186,000. At 31 March 2026, the free reserves were £325,584. The policy is therefore met.
Risk management
The trustees maintain, regularly review the risk register and monitor risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
The principal risks facing the Day Centre are:
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Failure to secure and retain sufficient funding and partnerships. Mitigating actions include continuous funding applications to cover core costs and relevant projects, maintaining positive relationships with funders and development of corporate fundraising strategy. All reserves are regularly monitored by the trustees to ensure that sufficient funds are held to cover likely eventualities.
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Retention of key staff. In common with other organisations of our size, the impact of staff changes or departures can affect the day to day running of the Centre. We are developing a staff retention policy to help alleviate this potential situation.
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Member numbers – a drop in member numbers below the desired level affects income from members and potentially external income sources. This issue is mitigated to some extent by our activities conducted under the Reach Out service where our presence and service is witnessed in the North Berwick community. Service user needs are constantly changing. A development plan is in place to respond to feedback from members, carers, volunteers and staff.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2026
Plans for Future periods
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Implementation of a new home and community-based service to support the needs of carers and families;
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Continued development of our Business Plan to guide and monitor developments over the coming 3 years;
The objectives of our strategic plan are as follows:
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Review and agree a Day Centre logo and branding;
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Development of a recruitment and retention strategy to support workplace development;
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Ensure continued development of services to support our important groups; carers, members and staff;
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Develop and enhance the role of volunteers;
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Increase partnership working with local organisations;
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Continue to recruit appropriately skilled and experienced Trustees; and
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Develop and implement a fund-raising strategy to reduce the reliance on core funding from statutory organisations
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 15 September 2004 and registered as a Scottish charity by the Office of the Scottish Charity Regulator. The charitable company was established under a Memorandum of Association which sets out the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the charitable company being wound up members are required to contribute an amount not exceeding £1 to any deficit arising.
Appointment, induction and training of Trustees
The directors of the company, who are also charity trustees, are appointed by the members of the company. Under the Articles of Association there should be no less than three directors, with no maximum number. Trustees are recruited by the Board as it considers necessary to enhance and replenish its expertise. New trustees will receive induction from the chairman and will be given appropriate training in governance.
Organisational Structure
Trustees take overall financial and strategic planning responsibility. Trustees meet every month, to oversee the operation of the charitable company and determine its strategic direction and policies. The day-to-day management is the responsibility of the Manager, who is accountable to the Chair. The Manager has an agreed set of objectives which are developed from the strategic requirements of the business plan.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2026
REFERENCE AND ADMINISTRATIVE INFORMATION
| Charity Name | North Berwick Day Care Association Limited |
|---|---|
| Charity Number | SC028007 |
| Company Registration Number | SC273424 |
| Trustees | Mrs C Duncanson |
| Mrs J Surfleet (resigned 15thNovember 2025) | |
| Mr F Pratt | |
| Mr D Lees | |
| Mr R Grant | |
| Mr S Black (appointed 8 June 2026) | |
| Mr E Mowat (appointed 8 June 2026) | |
| Key Management Personnel | Lesley Innes |
| Registered Office and | St Regulus |
| Operational address | 6 St Andrews Street |
| North Berwick | |
| East Lothian | |
| EH39 4NU | |
| Independent Examiner | Louise Presslie CA |
| Whitelaw Wells | |
| The Lighthouse | |
| North Berwick | |
| EH39 5PX |
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2026
Statement of Trustees' Responsibilities
The Day Centre’s trustees, who are also the directors of North Berwick Day Care Association Limited for the purposes of company law, are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees on 13 July 2026 and signed on their behalf by
Mrs C Duncanson Trustee
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
YEAR ENDED 31 MARCH 2026
I report on the financial statements for the year ended 31 March 2026 set out on pages 8 to 22.
Respective responsibilities of the Trustees and the Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 report
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 seeking explanations from the trustees concerning any such matters. The procedures undertaken 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:
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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 (as amended); and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended).
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Louise Presslie CA Whitelaw Wells The Lighthouse North Berwick EH39 5PX
13 July 2026
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2026
| Unrestricted Funds Note 2026 £ INCOME AND ENDOWMENTS FROM: Donations and legacies 2 68,785 Charitable activities 3 194,038 Other trading activities 4 2,359 Investment income 5 10,942 Other Income 11,456 Total income 287,580 EXPENDITURE ON: Charitable activities 6 276,513 Total expenditure 276,513 NET INCOME/ (EXPENDITURE) 11,067 Transfers between funds - NET MOVEMENT IN FUNDS 11,067 RECONCILIATION OF FUNDS: Total funds brought forward 12 363,123 Total funds at 31 March 2026 374,190 |
Restricted Total Funds Total Funds Funds 2026 2026 2025 £ £ £ - 68,785 11,515 98,309 292,347 286,996 - 2,359 1,636 - 10,942 12,231 - 11,456 - 98,309 385,889 312,378 98,309 374,822 312,768 98,309 374,822 312,768 - 11,067 (390) - - - - 11,067 (390) - 363,123 363,513 - 374,190 363,123 |
|---|---|
The charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charitable company are classed as continuing. The notes on pages 11 to 22 are an integral part of the financial statements
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
BALANCE SHEET
| AS AT 31 MARCH 2026 Note £ FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 10 9,877 Cash at bank and in hand 328,883 338,760 CREDITORS: Amounts falling due within one year 11 (13,176) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS 12 Restricted Unrestricted General Designated |
2026 £ 48,606 325,584 374,190 - 374,190 - 374,190 |
2025 £ 56,158 26,266 290,552 316,818 (9,853) 306,965 363,123 - 363,123 - 363,123 |
|---|---|---|
The notes on pages 11 to 22 are an integral part of these financial statements.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for year ended 31 March 2026.
The members have not required the company to obtain an audit of financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
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(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006.
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(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for each financial year in accordance with the requirement of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standards (FRS 102).
Approved by the Trustees on 13 July 2026 and signed on their behalf by:
Mr F Pratt
Trustee
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
1. ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity has taken advantage of the exemption from the requirement to prepare a Statement of Cash Flows as permitted under FRS 102 and the Charities FRS 102 SORP.
The charity constitutes a public benefit entity as defined by FRS102.
Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Day Centre has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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Donations are included in full in the Statement of Financial Activities when receivable.
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Legacies are recognised on receipt or otherwise if the Day Centre has been notified of an impending distribution, the amount is known and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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Income from charitable activities is recognised in the Statement of Financial Activities when the charity becomes unconditionally entitled to the income. Where related to performance and specific deliverables, income is accounted for as the charity earns the right to consideration by its performance.
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Investment income is included when receivable.
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Income from other trading activities is recognised when goods and services are delivered.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
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Charitable expenditure comprises those costs incurred by the charity in the delivery of its
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activities, including governance costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examination fees and costs linked to the strategic management of the charity.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
1. ACCOUNTING POLICIES (cont)
Tangible Fixed Assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
| Office Equipment | - | 20% straight line |
|---|---|---|
| Fixtures & Fittings | - | 20% straight line |
| Motor Vehicles | - | 14.3% straight line |
Expenditure on furniture, fittings and equipment less than £100 has been charged to the income and expenditure account, unless bought from specific capital funding.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Impairment of fixed assets
At each reporting end date, the Day Centre reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Taxation
The charity is recognised as a charitable company for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charitable company is not registered for VAT and expenditure therefore includes irrecoverable input VAT.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
1. ACCOUNTING POLICIES (cont)
Financial instruments
Financial instruments comprise financial assets and financial liabilities which are recognised when the charity becomes a party to the contractual provisions of the instrument. They are classified as “basic” in accordance with FRS 102 s11 and are accounted for at the settlement amount due which equates to the cost or amount prepaid. Financial assets comprise cash and other debtors and financial liabilities comprise accruals.
Pensions
The charity operates a Defined Contributions Pension Scheme. Contributions are charged to the accounts as they become payable in accordance with the rules of the Scheme.
Judgements and key sources of estimation uncertainty
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2. INCOME FROM DONATIONS AND LEGACIES
| Unrestricted Restricted £ £ Grants 2,643 - Donations 10,383 - Legacies 55,759 - 68,785 - |
2026 £ 2,643 10,383 55,759 68,785 |
2025 £ 1,720 9,795 - 11,515 |
|---|---|---|
Included above are restricted grants and donations amounting to £Nil (2025: £2,042). All other income was unrestricted in both the current and previous years.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
3. INCOME FROM CHARITABLE ACTIVITIES
| Unrestricted Restricted £ £ Members’ Contributions 44,431 18,309 East Lothian Council: Carers Act Grant - 45,000 Services provided under contract 149,607 - Tyne & Esk - - North Berwick Trust - - Friends of the Edington - 35,000 194,038 98,309 |
2026 £ 62,740 45,000 149,607 - - 35,000 292,347 |
2025 £ 58,966 45,000 143,376 4,000 15,654 20,000 286,996 |
|---|---|---|
Income from charitable activities was £292,347 (2025: £286,996) of which £194,038 (2025: £192,643) was unrestricted and £98,309 (2025: £94,353) was restricted.
4. INCOME FROM OTHER TRADING ACTIVITIES
| Unrestricted Restricted £ £ Fundraising Activities 2,359 - 2,359 - |
2026 £ 2,359 2,359 |
2025 £ 1,636 1,636 |
|---|---|---|
Income from other trading activities was £2,359 (2025: £1,636) of which £2,359 (2025: £1,636) was unrestricted and £Nil (2025: £Nil) was restricted.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
5. INCOME FROM INVESTMENTS
| Unrestricted Restricted £ £ Bank Interest Receivable 10,942 - 10,942 - |
2026 £ 10,942 10,942 |
2025 £ 12,231 12,231 |
|---|---|---|
Income from investments was £10,942 (2025: £12,231) of which £10,942 (2025: £12,231) was unrestricted and £Nil (2025: £Nil) was restricted.
6. EXPENDITURE ON CHARITABLE ACTIVITIES
Direct costs: Staff costs (Note 7) Bus costs Group activities Meal expenses Support costs: Reach out costs Recruitment and training Subscriptions Office costs Insurance Repairs and maintenance Miscellaneous Advertising and website development Bank charges Rent Heat, light, rates and water Depreciation Governance costs: Independent Examination and advisory fees |
2026 £ 294,460 4,331 9,317 12,605 3,655 1,177 3,821 3,316 4,487 6,321 3,531 5,814 444 1 6,447 9,593 5,502 374,822 |
2025 £ 245,194 6,759 9,485 12,445 1,980 1,250 3,276 2,637 3,557 6,720 3,951 - 372 - 5,541 3,945 5,656 312,768 |
|---|---|---|
Expenditure was £374,822 (2025: £312,768) of which £276,513 (2025: £216,720) was unrestricted and £98,309 (2025: £96,048) was restricted. The trustees consider there to be only one activity, namely the running of the Day Care Centre to promote the welfare of the elderly.
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
7. STAFF COSTS
| Wages and salaries Social security costs Pension costs |
2026 £ 271,915 17,800 4,745 294,460 |
2025 £ 230,647 10,363 4,184 245,194 |
|---|---|---|
No employee received emoluments of £60,000 or more in the year. No trustee received any remuneration during the current or previous years and no trustee expenses have been incurred. Key management personnel received total remuneration, including employers’ national insurance and employers’ pension contributions, amounting to £44,991 (2025: £41,844) during the year.
Number of employees
The average monthly number of employees, on a head count basis, during the year was:-
| Average employee number | 2026 17 |
2025 15 |
|---|---|---|
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
8. TANGIBLE FIXED ASSETS
| Fixtures and Office Fittings Equipment Cost £ £ At 1 April 2025 110,178 2,096 Additions - 3,585 Disposals (67,818) - At 31 March 2026 42,360 5,681 Depreciation At 1 April 2025 100,601 238 Charge for the period 2,374 750 Eliminated on disposal (66,274) - At 31 March 2026 36,701 988 Net Book Value At 31 March 2026 5,659 4,693 At 31 March 2025 9,577 1,858 9. NET MOVEMENT IN FUNDS This is stated after charging:- Independent examiner’s remuneration: previous current Independent examiner’s advisory services: previous current Depreciation of tangible fixed assets |
Motor Total Vehicles £ £ 117,827 230,101 - 3,585 (72,547) (140,365) 45,280 93,321 73,104 173,943 6,469 9,593 (72,547) (138,821) 7,026 44,715 38,254 48,606 44,723 56,158 2026 2025 £ £ - 1,207 3,240 3,000 252 751 2,010 698 9,593 3,945 |
|
|---|---|---|
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
| 10. DEBTORS Grants receivable Prepayments and accrued income 11. CREDITORS: Amounts falling due within one year Accruals and deferred income Other creditors PAYE and social security Pensions 12. MOVEMENT IN FUNDS Balance at 1 April 2025 £ Restricted Funds: Carers Act Fund - Reach Out Support - Total restricted funds - Unrestricted Funds General Fund 363,123 Total unrestricted funds 363,123 Total funds 363,123 |
2026 2025 £ £ 515 16,049 9,362 10,217 9,877 26,266 2026 2025 £ £ 5,387 3,000 1,406 2,164 5,469 3,819 914 870 13,176 9,853 Balance at 31 Income Expenses Transfers March 2026 £ £ £ £ 53,309 (53,309) - - 45,000 (45,000) - - 98,309 (98,309) - - 287,580 (276,513) - 374,190 287,580 (276,513) - 374,190 385,889 (374,822) - 374,190 |
|---|---|
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
12. MOVEMENT IN FUNDS (cont.)
Purpose of restricted funds
Carers’ Act Fund
Government fund administered through Local Authorities to provide support to carers. This grant covers various relevant day to day running costs for carers’ activities.
Reach Out Support
Represents awards received from the Friends of Edington Trust and members’ contributions and other donations towards the salaries of three Reach Out workers. In the previous year this also included an award from North Berwick Trust.
Tesco Fund
Grant received to provide music for older people in the community.
CLLD Fund
Government fund administered through Tyne & Esk to support community led local development. The transfer represents funds used towards capital expenditure which is being depreciated in the general fund.
Designated funds
Bus replacement
This reflects sums set aside by the trustees for the replacement of the Day Centre’s bus. A new bus was purchased in March 2025 and is being depreciated in the general fund. The trustees no longer required a designated amount to be set aside and therefore this amount has been transferred back into the general fund.
Operating costs
This represents the trustees’ estimate of resources which should be set aside to cover operating costs for six months in the event that external funding were to cease. In 2024-25 this has been transferred back to the general fund where this contingency is now being held.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
12. MOVEMENT IN FUNDS (cont.)
| Balance at 1 April 2024 £ Restricted Funds: Carers Act Fund - Reach Out Support - Tesco Fund 1,125 CLLD Fund - Total restricted funds 1,125 Unrestricted Funds General Fund 147,388 Designated Funds: Bus Replacement Fund 85,000 Operating costs Fund 130,000 Total unrestricted funds 362,388 Total funds 363,513 |
Balance at 31 Income Expenses Transfers March 2025 £ £ £ £ 45,000 (45,000) - - 47,020 (47,020) - - 375 (1,500) - - 4,000 (2,528) (1,472) - 96,395 (96,048) (1,472) - 215,983 (216,720) 216,472 363,123 - - (85,000) - - - (130,000) - 215,983 (216,720) 1,472 363,123 312,378 (312,768) - 363,123 |
|---|---|
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Unrestricted | Restricted | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| General | designated | |||
| £ | £ | £ | £ | |
| Tangible fixed assets | 48,606 | - | - | 48,606 |
| Current assets | 338,760 | - | - | 338,760 |
| Current liabilities | (13,176) | - | - |
(13,176) |
| At 31 March 2026 | 374,190 | - |
- |
374,190 |
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS (cont.)
| Unrestricted Unrestricted Restricted Funds Funds Funds General designated £ £ £ Tangible fixed assets 56,158 - - Current assets 316,818 - - Current liabilities (9,853) - - At 31 March 2025 363,123 - - |
Total Funds £ 56,158 316,818 (9,853) 363,123 |
|---|---|
14. RELATED PARTY TRANSACTIONS
During the year the trustees donated a total of £Nil (2025 £Nil).
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.
No one individual had control over the charity during either the current or previous year.
15. VOLUNTEERS
In common with many charities the members benefit from the contribution made by volunteers who give their time and talents willingly for the benefit of the organisation. The areas of activity which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
16. COMPANY LIMITED BY GUARANTEE
The members have each agreed to contribute £1 in the event of the company being wound up.
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NORTH BERWICK DAY CARE ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2026
17. PENSION AND OTHER POST-RETIREMENT BENEFIT COMMITMENTS
Defined Contribution Pension Scheme
North Berwick Day Care Association Limited participated in a defined contribution pension. The charity’s contribution to this scheme is 3% of participants’ salaries which is charged to the Statement of Financial Activities in the year to which the payments relate. This scheme is open to all qualifying employees.
| Defined contribution | 2026 | 2025 |
|---|---|---|
| £ | £ | |
| Contributions payable by the charitable company for the year | 4,745 | 4,184 |
18. Operating Lease
At 31 March 2026 the charitable company had total commitments under operating leases, payable as set out below.
| set out below. | ||
|---|---|---|
| 2026 | 2025 | |
| Land & | Land & | |
| buildings | buildings | |
| £ | £ | |
| Expiring: | ||
| Within one year | - | 1 |
19. CAPITAL COMMITMENTS
At 31 March 2026 the Charity had committed to £1,935 (2025: £nil) in respect of a website design and development project. These amounts were not provided for in the financial statements as the related services had not been delivered at the reporting date.
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