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 poI￿leS 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 perfon￿anCe
Significcnt Jcuvityes und aChIeven￿rtS 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. qu11￿s, 5ing-a-lon&%i bi￿0, exercb4 film aftErr￿on$, shopl￿n8 to 5upermath£ts, visits from
police. fire. Seottlsh Pc>wer and our kcal bank branch.
Tea dances and beglnners whlst drives are sttll ¥ery popular on Monday afternoons and whist dri￿$ 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. pri￿3 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 c￿nIng 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 wh￿IS 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
t￿e 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 Chanti￿AtC0Unts lkntland) ReEul3ilor6 200& The charity
trustees COnsWer that the audlt requlrement of Regula￿On Iolllla) to Ie) of the ￿ Accounts Rewlatiorls doe5 Ilot appJy.
It Is rry ￿spOn￿b￿1ty to exanine the financlal statements as requlred unrjer S￿￿011 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 Ch￿IdeS Accounts (Scotland) Re8ulailon5 200S. An
examinBtion Indudes a review of the aCQ￿ntIng recorts kept by the charlty aNJ a comparison of financial 5taternent9
presented wlth those records. It also includes conslder*lon of ary unusuaf items or disck￿￿Te$ In the flnanclal ststemen
and seeklnB wlanations frorn the tn￿le¢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 ath*it oplnlon on tPe vlew O¥en by the
ancial statement
'Independ￿t eKamlner'% siatemerrt
Your attentlon Ts thawn to the fact t￿lE the ch¥lty Pias wepared fIn￿(la1 st*ments In xcordarKè wSth A¢countln8 artd
rèportfry by thorltFe5 preparlTrE thelr aecounts In aecordarre wlth the FIna￿la1 Reporting Standard appIl￿ble In the UK
and Republlc of Ireland IFRS 102) In preference to t￿ Ac¢ountfnE Reportlng by ChaPltSe& Statement Df Recommended
Practlce155vod on IApril 2￿5 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¥tl*effthefc* repcrtlng pÈriods be￿fir￿r¥*)n or after l January 2015.
I connKfjon wlth ry exarnlnatlon. no other matter ￿pt that rthrred tp in the prgvbus pragr￿h 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 HoL￿e
Wavell Drlve
Rosehill Inthistfial Estate
CarfFsle
CAI 2SA
Llated:.Xb..:.A.:ts

I

GRETNA DAY cE￿rRE
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 I￿rrent [￿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 p￿pared 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 prePa￿d 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 dep￿CIatiOn 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 sUffe￿d 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, dI￿rt 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 oVe￿raft5. 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 bala￿e 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￿$, are Inltlally measured at transaction price
Including transaction costs and are subsequently carried at amortised cost uslng the Èffethve Inte￿5t method unle55
the arrangement constitutes a financlng transactfon. where the transaction is measured at thÈ presert value of the
future receipts dlscounted at a market rate of inte￿$t. Flnandal assets classlfied as re￿5Vable ￿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 MeasU￿d 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 In5￿allY at transaction prfce and subsequently
measured at arnorti5ed cost usln8 the effective Interest method.
Derecognitton offinonclal li0￿"11￿e5
Flnancial Ilabilities are derecognlsed when the charIt￿S 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 F￿lIcIes, 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
DeprecIa￿On 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 I￿a￿¢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 utili5a￿0n, 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 A￿1 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
un￿StrICted 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-