**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
1
## **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:
- Providing person-centred day care in a suitable environment for the physically frail, socially isolated, sufferers of dementia or other age related conditions;
- Giving support to older people living in the community by offering, through individually-focused care plans, opportunities for social integration and shared activities;
- 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
- Enabling older people to maintain and renew friendship and to bring a new dimension into their lives;
- Providing support for carers and their families; and
- 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:
- Consolidation of enhanced Governance arrangements;
- Consolidation of Reach Out activities;
- Continuation of our inter-generational working in IT awareness;
- Continuation of our work on rebranding and our place within the local community;
- 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;
2
## **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:
- 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.
- 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.
- 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.
3
## **NORTH BERWICK DAY CARE ASSOCIATION LIMITED**
## **TRUSTEES’ ANNUAL REPORT**
## **YEAR ENDED 31 MARCH 2026**
## **Plans for Future periods**
- Implementation of a new home and community-based service to support the needs of carers and families;
- 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:
- Review and agree a Day Centre logo and branding;
- Development of a recruitment and retention strategy to support workplace development;
- Ensure continued development of services to support our important groups; carers, members and staff;
- Develop and enhance the role of volunteers;
- Increase partnership working with local organisations;
- Continue to recruit appropriately skilled and experienced Trustees; and
- 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.
4
## **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|
5
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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
6
## **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:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- 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
- 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
2. 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
7
## **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
8
## **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.
9
## **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:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006.
- (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
10
**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:
- Donations are included in full in the Statement of Financial Activities when receivable.
- 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.
- 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.
- Investment income is included when receivable.
- 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.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its
- 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.
11
## **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.
12
## **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.
13
## **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.
14
## **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
|
|---|---|---|
16
## **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
|
|---|---|---|
17
## **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
|
|---|---|
18
## **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.
19
## **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|
20
## **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.
21
## **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.
22