Charlty retistratlon number SC028Z921Scotland) GRETNA DAY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
GRETNA DAY CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trnstees Charity number (Scotlandl SC028292 Independènt ex•mlner Steding House Wavell Dri¥8 Aosehlll Industrial Estate Cartisle CAI 2S4
GRETNA DAY CENTRE CONTENTS Page Trustees, report Independent examlner's report ststement of financial acttvltles ststement of financlal posltion Notes to the financlèl statements 8-17
GRETNA DAY CENTRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finandal statements forthe year ended 31 March 2025. The financial stst@ments have been prepared In accordance with the accounting poIleS set out In note I to the financial Statements and comply wlth the charltV5 constitution, the Charities and Trustee Inve5tment1S¢otlandl Act 2005, the Charities Account515cotlandl Regulations 2006 las amended) and "Accounting and Reporting by Charities.. Statement of Recommended Practlce applicable to charlties preparing thèlr accounts In accordance with the Financial Reporting Standard appllcable in the UK and Republlc of Ireland IFRS 1021 (effective l January 20191" Objectives and activltles The objectives of the Day Centre are to: provlde a meals on wheels service for older and dlsabled people. 8ive support to older people Ilving In the commvnity and surroundln8 areas by offerlng opportunltss for soclal Integration and shared activlties. assist older people keep thelr Independence and revestab115h confidence where It may have been lost. enable older and dlsabled people to malntain and renew frlendships and brlng a new dlmenslon Into thelr lives. give support to carers when appropriate to do so. Gretna Day Centre Is a voluntary organisation whlch 15 open Monday to Friday each week and provldes a three course meal, meals on whee15, varlety of activitie5 each day and a rural transport scheme. Public benefit The trustees have paid due regard to 8uidance issued by the Charlty Commlsslon in deciding what activliles the charlty should undertake.
GRETNA DAY CENTRE TRUSTEES, REPORT (coMfiNUED) FOR TME YEAR ENDED 31 MARCH 2025 AchlevÈments and perfonanCe Significcnt Jcuvityes und aChIevenrtS ogainsr objecttves At the Day Centre are fortunats to have willing helk*rs from Community Service and also from local communty who glve their seNlces on a regular basi5. Their help is very much aptKeclated by everyone here at the Day Centre. 202412Q25 has bpen a very bLW year for everyone as usual. Members again have tsken an ath've role In the centre. Our activlties Include cards.bingo. qu11s, 5ing-a-lon&%i bi0, exercb4 film aftErron$, shopln8 to 5upermath£ts, visits from police. fire. Seottlsh Pc>wer and our kcal bank branch. Tea dances and beglnners whlst drives are sttll ¥ery popular on Monday afternoons and whist dri$ on a Wednesday ht attrdct not only day centre member5 blrt atso people from the wlder ¢ommunity. Coffee and chat room Is always kneping ourvoluntsets busy, whlch Is open to the wider communlty. Our dally shopplng and prescrfptlon plck ups are sdll ¥ery busy. Our trlp thls year was 8lackpool. pri3 of coaches has nearty doubled and ftndlTr8 it hard to fill a coach to cover the cost. Our Meals on Wheels seNSce Is still In 8re¥t demand wlth gUlar .fprrJ,s.. Tr" Social work, doctors and hospltal5. Our Chrlgcmas party was a hLV success Wlth lovely tunes from nd also a vlsit from Santa. The Day Centre staff eompleted all the tralnlng requlred. Thank )tsu to all staff who gave up thelr time voluntary to carry ¢XJt the5r tralnln8. We are also grateful to the members themselves for thelr wlllingness to help fundra15e for the Day Centre- our annual Sale of Work ènd Soup Morning and monthly ralNés, I would Ilke to end this report by exwe55ing my thanks to Eryone who has helpwj In the runnlng of the Day cert Includlng the Commlrtee. advlspry ofthe Commlttee. Many thanks alsoto all the staff who put In mcfe hours than they are paid for and flnalty, my thanks to the member5 for helpSnE to make Gretna Day Centre suth a happy place to work. ai Once again Gretna Day Centre ha5 achleved all their 8oa15. It has been a SUCCQ55fv1 ar, whkh l am very prfvlleged to have been part of. The commlttee have worked extremety hard also the rnanager and staff put their all into everythin¥ they do and do an excellentJob. At the start of the flnanclal year werything was goinE like ciockwork, client5 cnIng in fDr lunthe5, artiviLies, entertalnment, talk5 wlth community police officer gitdng the clients advice. Also receiving a lot of referra15 from Gretnè Surgeryi doctor4 hospitsls and distrkt nurses formeals on whIS pr to attend the Day Centre, The Day Centre has been really busy ot thls tlrne, Dnce a8aln Grtna Is ¥Ery prDAleged to have thE seNlce, our thanks go to Dumfries and Galloway Council for grant mDnies. We are conllnuin8 to do ¢)ur upm05t to 511PPOrt our elderty withln the communty, we ho we can contlnue and look forward to the year ahead with Dumfrfes and Galloway Councils help.
GREfNA DAY CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves pollcy It Is the pollcy of the charity that unrestrlcted fund5 which have not been desydnated for a specific use should be maintalned at lÈvel equlvalent to between three and six n%)nth's expenditJre. The tntstees constder that reserves at this level will en5U that, In the event of a slgnfflcant drop in fundin& they wlll be able to continue the charlty'5 current actlvlties whlle conslderation is given to ways in whlch addltional funds May be rdlsed. Thi5 level of reserves has been mairbtsined throughout the year. Mujorrlsks The trLtstees have a55e5sed the rnajor rlsks to which the charity Is exp05ed, and are 5ati5h.ed that Systems are in place t¢ mitlgate exposu to the major r15k5. StruLturei guvemance and management The trustees who served diirirn te ifJpr ?n ernents ¥*re: Thp. trustee5' r• ort IArds Trustees.
GREThA DAY TRE INDEPENDEKf EXAMINER'S REPORT TO THETRUSTEES OF GREfNA I)AY CENTRE I rem on th& fift?nciat 5tatemMts of the ch4rltyf¢r the ye8ronded 31 Marth 2025. whlth are set out on pa£es 5 to 17. Rèspectlve resp(Fnsibihties of trust and txamh Thé thar',IVs trustees are responslble for the prep3ratbn of the flnarthl stètements in KCDrdano? Vith the term5 uf the Charltles and Trustee In¥e5tments (Scotknd) Act 2tX15 ar48 the ChantiAtC0Unts lkntland) ReEul3ilor6 200& The charity trustees COnsWer that the audlt requlrement of RegulaOn Iolllla) to Ie) of the Accounts Rewlatiorls doe5 Ilot appJy. It Is rry spOnb1ty to exanine the financlal statements as requlred unrjer S011 44{1)Icl of the Art and ro state whtther partkLl4r matters have come to my att)tion. of Independent examlnePs slat•ment My examlnation Is carrled out In accoidance wlth Re8ulathn 11 of the ChIdeS Accounts (Scotland) Re8ulailon5 200S. An examinBtion Indudes a review of the aCQntIng recorts kept by the charlty aNJ a comparison of financial 5taternent9 presented wlth those records. It also includes conslderlon of ary unusuaf items or disckTe$ In the flnanclal ststemen and seeklnB wlanations frorn the tnle¢S concerntng 5ttch m4tter& The pmterknre5 undertaken do not pyovide 811 the evlclence that W¢Juld be required in an audlt and CDnsequ8nttr I do not expr455 an athit oplnlon on tPe vlew O¥en by the ancial statement 'Independt eKamlner'% siatemerrt Your attentlon Ts thawn to the fact tlE the ch¥lty Pias wepared fIn(la1 stments In xcordarKè wSth A¢countln8 artd rèportfry by thorltFe5 preparlTrE thelr aecounts In aecordarre wlth the FInala1 Reporting Standard appIlble In the UK and Republlc of Ireland IFRS 102) In preference to t Ac¢ountfnE Reportlng by ChaPltSe& Statement Df Recommended Practlce155vod on IApril 25 ts referred to In the extart rn8ulatlon$ but has been wtthdrdwn. l understand that this has bten d¢Me in order for the fin3ncPdl stst•n•nts to wcNhlq i true and talrvlew In accordpnce wlth GeneraltyAccepted Accnuntlng Pr¥tleffthefc repcrtlng pÈriods befirr¥*)n or after l January 2015. I connKfjon wlth ry exarnlnatlon. no other matter pt that rthrred tp in the prgvbus pragrh has come to rny aitentlon.. (o) whlch glves me reasonabla cause to bellvièthat In arw fftaterfal rty¥ett thé requIrKften' t(J keep attouniing records In accofdance with section 44(1) (al ol thE 2005 Att and Re8ulaUoTr 4 of the 2006 Atcount5 Regulatlons,. 3Th 1111 to prepare fln4nclal statements whkh OcGvrd wlth the accour)tlw r•conls and £otrrf)ly wlth Re8ulaiion 8 of the 20Cfj Accounts Re8ulations', have not been met or Ibl tD whicK In my Opinloffj atterfion slKTruld be drawn In ord8r to enable a woper derStan(Ing uf the ftnanclal thtements to k reached. SterlinB HoLe Wavell Drlve Rosehill Inthistfial Estate CarfFsle CAI 2SA Llated:.Xb..:.A.:ts
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GRETNA DAY cErRE STATEMENT OF FINANCIAL POSITION AS AT31 MARCH 2025 2014 Noles FFxed assets Tangible assets 17,422 20,281 Current assets Stocks Debtors Cash at bank and In hènd 4.298 3,080 313,642 4,298 1.144 314.329 321.020 Credltory: amounts folllne due wlthln on• year 319,771 (5.055) 15.4301 Net current assets 315.965 314,341 Totsl 3ssets le55 Irrent [bIlItIeS 333,387 334,622 Income fundj Restricted funds Ullrestricted fvnds- deslgnated Unrestricted funds . general 17 21 126,832 12S.752 80.803 126,832 125,752 82,038 333,387 334,622
GRETNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charity Inforniatlon Gretna Day Centre Is a Scottish Charitable Incorporated Organlsation. 1.1 Basls of preparatfon The financial statements have been ppared In accordance wlth the charity's constitution. the CharFties and Trustee Investment (Scotlandl Att 2005, the Charlties Accounts {Scotland) Regulat5ons 2006 las amended) and "Accounting and Reporting by Charities: Statement of RecommendÈd Practice applicable to charities preparing their accounts in accordance with the Flnaneial Reportlng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191.. The charlty is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provlslons In the SORP for charlties applylng FRS 102 Update Bulletin I not to prepare a Ststement of Cash Flows. The financial statements are prepared In sterllng. which is the funrttonal currency of the charity. Monetary amounts Sn these financlal statements are rounded to the nearest £. The flnan¢lal statements have been prePad Under the hlstorical cost convention. The princlpal accounting policles dopted are set out below. 1.2 Golng concern At the time of approvlng the flnanclal ststements, the trustee5 have a &SOfiable expectation that the charity has adequats resources to continue In operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern ba515 of accountin8 in preparlng the flnancial statements. 1.3 Charitstsle fvnds Unrestrlrted funds are avallable for use at the discretlon of the trustees in furtheTrnce of their charitsble oblectives, Restilcted fund5 are subject to speclfic conditions by donors or grantors as to how they may be used. The purposes and U5e5 of the restrfcted funds are set out In the notes to the financlal statements. Endowment funds are subjert to 5peclfic condltions by donors that the capital must be malntsined bythe charity, 1.4 Income Income Is recognised when the charlty is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and It Is probable that income will be received. Cash donations are recognised on receipt. Other donations a recognised once the charlty has been notified of the donation. unle55 performance conditlon5 require deferral of the amount. Income tax recoverable in reladon to donations recElved under Gift Aid or deèds of covenant Is rewised at the time ofthe donation. Legacies are recognised on recelpt or otherwlse If the charlty ha5 been notified of an Impendlng dlstribution. the amount Is known. and receipt is expected. If the amDunt is not known, the legacy 15 treated as a contlngent asset,
GRETNA DAY CENTRE NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policie5 (Continued) 1.5 Expenditure Expenditure Is rÈcognlsed once the Is a legal or constructive obligation to transfer economic benefit to a third party. It Is probable that a transfer of economic benefits wlll be requlred in settlement. and the amount of the obligatfon can be measured lIably. Expenditure Is cla551lied by activity. The costs of each activlty are made up of the total of dlr*t Costs and shared costs includlnE SUPPOrt costs Involved In undertaking each acts'vlty. Dlrect costs attributsble to a single activSty are allocated dlrectly to that activity. Shared costs whlch contrhbute to more than one activlty and support cost5 which are not attributable to a single activity are apportioned between those activltie5 on a basls consistent wlth the use of resourtes. Central staff costs are allocated on the basi5 of time 5penL and depCIatiOn charges a allocated on the portion of the a55et'S Use. 1.6 Tanglble15xed a55ets Tangible fixed assets are Inltially measured at cost and subsequently meawred at cost or valuation, net of depreciotion and any Impairment10s5es. Depreciation Is recognlsed so as to vKlte off the cost or valuation of assets less their residual values over their useful Ilve5 on the following bases: Equlpment Motor vehicles 20% Reducing balance 25% Reduclng balance The gain or loss arislng on the disposal of an asset Is detemilned as the difference between the sale proceeds and the carrylng value of the asset, and Is recognised In the staternent of financial activitie& 1.7 Impalrment of fixed assets At each reporting end date. the Charity reviews the carying amounts of its tsngible assets to detemilne whether there Is any Indication that those assets have sUffed an impaimient 105s. If any such indication exlsts, the recoverable amount of the assetls estimated In order to determine the extent of the impalrment10ss Ilf any). 1.8 Sto¢ks Stocks are stated at the lower of cost and estimated selling price less c05t5 to complete and sell. C05t comprises direct materia15 and, whÈre applicable, dIrt labour costs and those overhead5 that have beEn incurred In brln8ing the stocks to their present location and condition. Iterns held for distribution at no or nomlnal consideration are measured the lower of replacement cost and cost. Net Trallsable value Is the estimated 5elllng price less all estimated costs of completion and costs to be Incurred In marketing, selllng and distrlbution. 1.9 Cash and cash equlvalents Cash and cash equivalent5 include cash in hand, deposit5 held at call wlth banks, other short-term Ilquld investments with original maturities of three month5 or less, and bank oVeraft5. Bank overdrafts are shown wlthin borrowings in current liabllltte5.
GREfNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounting poli¢ie5 Icontinued) 1.10 Flnancial instruments The charity ha5 elected to apply the provisions of Section 11 'Baslc Financlal Instrumentg and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of Its financial instruments. Flnancial instruments are recognised In the charlty's balae shÈÈt when the charity becomes party to the contractual provisions of the instrument. Flnancial assets and Ilabiliiies are offset, wlth the net amounts presented In the financlal ststements, when there Is legally enforceable right to set off the recognised amounts and there is an Intention to settle on a net ba51s or to reallse the asset and settle the liablllty 51multaneou51y. 8oskflnonciolauets Basic financial a55ets. which Include debtors and tash and bank balan$, are Inltlally measured at transaction price Including transaction costs and are subsequently carried at amortised cost uslng the Èffethve Inte5t method unle55 the arrangement constitutes a financlng transactfon. where the transaction is measured at thÈ presert value of the future receipts dlscounted at a market rate of inte$t. Flnandal assets classlfied as re5Vable thIn one year are not amorti5ed, Bcskflnoncial Iloblllrfes Ba51c frnanclal Ilabilities, Including creditors and bank loans are Inltially recognSsed at transartion pr1 unless the arrangement constitutes a fi'nanclng transactlon, where the debt Instrument Is MeasUd at the present value of the future payments discounted at a market rnte of Interest. Flnancial Ilablllties cla55ffied a5 payable wlthln one year are not amortised. Oebt Instruments are 5ub5equently carrled at amortlsed cosL ustn8 the effectlve Inte$t rate method. Trade credltors are obllgations to pay for goods or servlces that have been acqulred Sn the ordinary course of operations from suppllers. Amounts payable are classified as current liabllltfe5 rf payment is due withln one year or less. If not, they are presented as non-current liabllltles. Trade creditors are recrenised In5allY at transaction prfce and subsequently measured at arnorti5ed cost usln8 the effective Interest method. Derecognitton offinonclal li0"11e5 Flnancial Ilabilities are derecognlsed when the charItS contractual obllgations expire or are d15char8ed or cancelled. 1.11 Employee beneffts The cost of Bny unused holiday enttlement Is Rcognlsed In the perlod In whlch the employee's seNices are received. Termination benefits are retognlsed immediately as an expense when the charity Is demon5tr3bly committed to terminate the employment of an employee or to provide termlnation benefits. 1.12 Retsrement benefit5 Payments to defined contribuyon retirement benefit Schemes are charged a5 an expense as they fall due, 10-
GREfNA DAY CENTRE NQTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounting estimate5 and judgement5 In the appllcation of the charlty's aceounting FlIcIes, the trustees are requlred to make judgements, estimates and assumptfons about the carrying amount of assets and Ilabllities that are not readily apparent from other sources, The estimates and associated assumptions are based on hlstorlcal experience and other fattors that a considered to be relevant. Actual results May differ from these estimates. The estimates and underlylng assumptions are reviewed on an ongolng ba515. Revi5i0n5 to accountin8 estimates are recogni5ed in the period in whlch the esifjmate Is revised where the rèvision affects only that pericd. or In the period of the revision and futu perlods where the fevision affects both current and future perlods. Net movement In funds 2025 2024 The net movement In funds is ststed after chargingllcredltingl: Fees payable forthe independent examlnailon of the charitV'5 financial 5taternents DeprecIaOn of owned tanglble fixed assets L715 5,419 1,630 6.488 Taxatlon The charity Is exempt from tsxation on Its activities because all 5ts Income Is applled for charitable purposes. Tanglble Ilxed assets E4ulpm*nt Motor v¢hlcles Total Cost At l Aprll 2024 Additfjons 18,522 2,560 85,421 103,943 2,560 At 31 March 2025 21,082 85,421 106,503 DepreciatiDn and impalrment At l April 2024 Depreciation charged in the year 15,249 1,167 68.413 4,252 83,662 5,419 At 31 March 2025 16,416 72,665 B9,081 Carrying amount At 31 March 2025 4,666 12,756 17,422 At 31 March 2024 3.273 17,008 20.281 Stocks 2025 2024 Raw materlals and consumables 4,298 4,298 11
GRETNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Debtors 2025 2024 Afflounts falling due wlthln one year: Prepayments and accrued Income 3.080 1,144 Credltors: amounts falling due wlthln one year 2025 2024 Accruals and deferred Income 5,055 5,430 Retirement benefit s¢hemes 2025 2024 Defined contribution Schemes Charge to proflt or loss In respect of defined contrlbution 5cheme5 2,986 3,499 The charity operates a defined contrlbution penslon scheme for all quallfylng employees. The assets of the Scheme are held separately from those of the charity in an Independently admSnlstered fund. 10 ftelated party transactions There were no dlsclosèble related party trdnsarttons during the year12024- none). li Income frorn donatlons and Ia¢S Unrestrlrted funds 2025 Restrlrted funds 2025 Totsl Vnrestrirted funds 2024 Restrfrted nds 2024 Total 2025 2024 Donations and grfts Grants Membershipfees 17.145 5,973 1.050 17,145 106,383 1,050 4,980 4,443 1.122 4.980 93.124 1,122 100,410 88,681 24.168 100.410 124.578 10,545 88,681 99,226 12-
GRETNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Income from charitsble activitles Unrestrfcted funds 2025 Unrestricted funds 2024 Income Sale of goods 78,124 66,622 A¢tlvlty se551on Sale of 8oods 26,985 35.535 105,109 102,157 13 Income trom other tradlng artivitles Unre5trl¢ted Unre<(ri¢ted funds funds 2025 2024 Fundralslng events Lethng and Ilcenslng arrangements 358 3,547 3,679 Other trading activitte5 3,905 3,679 14 Income frorn Investments Unrestricted funds 2025 Unre5trlrted nds 2024 Interest receivable 10,657 7,565 13-
GRETNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Expenditure on ¢harltable aclfvltles Day centre opÈrations 2025 A¢tlvlty Total Day centre operations 2024 Adivf(y 5e55ions 2024 Totsl sessions 2025 2025 2024 Direct costs Staff costs Depreclation and impalrment Food Vehlcle expenses Equlpment Clèaning materia15 Phone, Internet and TV Stattonary Stsff tralning Workwear Corporation tsx Activity sesslons cost Openlng stock Closlng stock 119,281 119,281 104,697 104,697 5,419 32.898 6.955 734 5,419 32,898 6,955 734 1,816 1,412 1,174 25 468 1,437 3,059 4,298 (4,2981 6.488 36,858 7,425 2,736 56 1,016 1,190 200 20 6,488 36,858 7,425 2,736 56 1,016 1,190 21JO 20 1,816 1,412 1,174 25 468 1,437 3,059 4.298 14,2981 3,315 3,315 12,51XJ) (2,5001 171.619 3,059 174,678 160,686 815 161,501 Share of support and governance costs (see note 16) Support 66,990 Governance 3.816 66.990 3,816 44,114 3,612 44,114 3,612 242,425 3.059 245,484 208.412 815 209,227 Analysls by fvnd Unre5trlcted funds Restricted funds 142.015 100.410 3,059 145,074 ILXJ,410 119,731 88.681 815 120,546 88,681 242.425 3,059 245,484 208,412 815 209,227 14-
GRETNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Support costs allocated to activities 2025 2024 Insurance Repalrs and malntenance Cleaning services Power, light and heat Water rotes Llcences Governance Costs 2,515 5,749 260 40,812 15,025 2,629 3,816 1,261 3,881 36.730 1,812 430 3.612 70,806 47,726 Analysed between: Day centre operations 70,806 47,726 Support and governance costs have been apportioned to the charltable activlties based on thelr utili5a0n, estSmated based on income from charitsble activities. 17 Restrlcted funds The restrlcted funds of the charlty comprlse the unexpended balance5 of donations and grants held on trust subject to specific condltlons by donors a5 to how they may be used. At l Aprll 2024 In¢omlr resources Resources expended At 31 March 2025 126,832 100,410 1100.4101 126,832 Previous year: At l Aprfl 20Z3 Incomlr resources Resources expended At 31 March 2024 126,832 88.681 188,6811 126.832 15-
GREfNA DAY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donation5 and grants which are not subject to specl)Ic condition5 by donors and grantors as to how they may be used. These include designated funds whlch have been set aside out of unrestricted funds by the trustees for specific purposes. At I A1 2024 Incornlng resources Resources expended At 31 March 2025 General funds 81038 143,839 {145,0741 80,803 Previous year. At l April 2023 Incomlng resources RÈsources expended At 31 Mar¢h 2024 General funds 78,638 123,946 1120,5451 82,038 19 Analysls ol net •$$ets between funds Unrestrfrted Vmestrlrted funds funds general designated 2025 2025 Restrlcted funds Totsl Z025 2025 Fund balances It 31 March 2025 are represented by: Tanglble assets Current assets/lllabi1Stiesl 17,422 63.381 17,422 315,965 12S.752 126,832 80,803 125,752 126,832 333,387 unStrICted Unrestrkted funds funds general design*d 2024 2024 Restri¢ted funds Total 2024 2024 Fund balances at 31 March 2024 are Yepresented by.. Tangible assets Current a55ets/lllabilitiesl 20,281 61,757 20,281 314,341 125,752 126.832 82,038 125,752 126,832 334,622 16-
GRETNA DAY CENTRE NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Employee5 The average monthly number of employee5 dwingthe year was: 2025 Number 2024 Number Total employees li Employment costs 2025 2024 Wages and salaries Social securlty costs Other pension costs 108,768 7,527 2,986 95,460 5,738 3,499 119.281 104,697 There were no employees whose annual remuneration was more than £60,00D. 21 Unrestrfrted funds- These are unrestrlcted funds whlch are materlal to the charivs actlvlties. At l Aprll 2024 At 31 March 2025 125,752 125,752 Prevlovs year: At l Aprfl 2023 At 31 Mar¢h 2024 125.752 125.752 17-