2026-03-31-accounts

Charity registration number SC028292 (Scotland)

GRETNA DAY CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

GRETNA DAY CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

M Graham D Hampson E Mortimer V Hillen (Appointed 31 January 2026)

Charity number (Scotland) SC028292 Independent examiner Stuart Farrer, FCA Sterling House Wavell Drive Rosehill Industrial Estate Carlisle CA1 2SA

GRETNA DAY CENTRE

CONTENTS

	Page
Trustees' report	1 - 4
Independent examiner's report	5
Statement of financial activities	6 - 7
Statement of financial position	8
Notes to the financial statements	9 - 18

GRETNA DAY CENTRE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 activities

The objectives of the Day Centre are to:

• provide a meals on wheels service for older and disabled people.

• give support to older people living in the community and surrounding areas by offering opportunities for social integration and shared activities.

• assist older people keep their independence and re-establish confidence where it may have been lost.

• enable older and disabled people to maintain and renew friendships and bring a new dimension into their lives.

• give support to carers when appropriate to do so.

Gretna Day Centre is a voluntary organisation which is open Monday to Friday each week and provides a three course meal, meals on wheels, variety of activities each day and a rural transport scheme.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

• 1 -

GRETNA DAY CENTRE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

Achievements and performance

Significant activities and achievements against objectives

At the Day Centre we are fortunate to have willing helpers from Community Service and also from the local community who give their services on a regular basis. Their help is very much appreciated by everyone here at the Day Centre.

2025/2026 has been a very busy year for everyone as usual. Members again have taken an active role in the centre, running their own card bingo afternoons on a Wednesday. Our activities include cards, quizzes, singing group, bingo, exercise classes, whist, shopping to supermarkets, visits from police, fire, and Age Scotland.

Tea dances and beginners whist drives are still very popular on Monday afternoons and whist drives on a Wednesday night attract not only day centre members but also people from the wider community.

Coffee and chat room is always keeping our volunteers busy, which is open to the wider community.

Our daily shopping and prescription pick ups are still very busy.

Our trips this year were Blackpool and Durham. The prices of coaches has nearly doubled but the coach was full and a great time was had by all.

Our Meals on Wheels service is still in great demand with regular referrals from social work, doctors and hospitals.

Our Christmas party was a huge success with lovely tunes from John Caskie, Wullie and also a visit from Santa. A massive thank you to all our volunteers who came along to help. Smiths Group provided the turkey for our Christmas dinner and we are very grateful for all their donations throughout the year.

A great big shout out to Annan Academy pupils for putting us forward for funding from YPI (Youth and Philanthropy Initiative Scotland) and they won on behalf of Gretna Day Centre, providing information, interviews with clients, we were awarded £3000.00 to take the clients on a holiday.

The Day Centre Staff training was due in January, but the trainer was unavailable until May in which all staff will carry out training. Thank you to all staff who will give up their time voluntary to carry out their training.

We are also grateful to the members themselves for their willingness to help fundraise for the Day Centre - our annual Sale of Work and Soup Morning and monthly raffles.

I would like to end this report by expressing my thanks to everyone who has helped in the running of the Day Centre including the Committee, advisors of the Committee. Many thanks also to all the staff who put in more hours than they are paid for and finally, my thanks to the members for helping to make Gretna Day Centre such a happy place to work.

Chairperson

Once again Gretna Day Centre has achieved all their goals. It has been a very successful year, which I am very privileged to have been part of.

The committee have worked extremely hard also the manager and staff put their all into everything they do and do an excellent job.

• 2 -

GRETNA DAY CENTRE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

At the start of the financial year everything was going like clockwork, clients coming in for lunches, activities, entertainment, talks with community police officer giving the clients advice.

Also receiving a lot of referrals from Gretna Surgery, doctors, hospitals and district nurses for meals on wheels or to attend the Day Centre.

The Day Centre has been really busy at this time, once again Gretna is very privileged to have this service, our thanks go to Dumfries and Galloway Council for grant monies.

We are continuing to do our upmost to support our elderly within the community, we hope we can continue and look forward to the year ahead with Dumfries and Galloway Councils help.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were:

The trustees who served during the	year and up to the date of signature of the financial statements were:
M Graham
D Hampson
A Hampson	(Resigned 1 April 2025)
N Davidson	(Resigned 1 April 2025)
E Mortimer
S Mortimer	(Resigned 1 April 2025)
D Fuller	(Resigned 1 April 2025)
B Farquhar	(Resigned 1 April 2025)
K Carruthers	(Resigned 1 April 2025)
L Nichol	(Resigned 31 January 2026)
A Riley	(Resigned 1 April 2025)
K Rhodes	(Resigned 1 April 2025)
G Hind	(Resigned 1 April 2025)
K Foster	(Resigned 28 February 2026)
D Marshall	(Resigned 1 April 2025)
J Cairns	(Resigned 1 April 2025)
E Whitehouse	(Resigned 1 April 2025)
M Doyle	(Resigned 1 April 2025)
V Hillen	(Appointed 31 January 2026)
F Rice	(Appointed 1 April 2025 and resigned 1 April 2025)
K McKalpine	(Appointed 1 April 2025 and resigned 1 April 2025)

• 3 -

GRETNA DAY CENTRE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

The trustees' report was approved by the Board of Trustees.

M Graham

Trustee

8 July 2026

• 4 -

GRETNA DAY CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF GRETNA DAY CENTRE

I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 6 to 18.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:

• (a) which gives me reasonable cause to believe that in any material respect the requirements:

• (i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

• (ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or

• (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Stuart Farrer, FCA

Sterling House Wavell Drive Rosehill Industrial Estate Carlisle CA1 2SA

Dated: 13 July 2026

• 5 -

GRETNA DAY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2026

Unrestricted Unrestricted Restricted funds funds funds general designated 2026 2026 2026 Notes £ £ £ Income and endowments from: Donations and legacies 11 14,659 - 99,810 Charitable activities Day centre operations 12 69,591 - - Activity sessions 12 25,864 - - Other trading activities 13 6,572 - - Investments 14 8,645 - - Other income 22 3,600 - - Total income 128,931 - 99,810 Expenditure on: Charitable activities Day centre operations 15 144,127 - 99,810 Activity sessions 15 3,590 - - Total charitable expenditure 147,717 - 99,810 Net expenditure for the year/ Net movement in funds (18,786) - -	Total Unrestricted Unrestricted Restricted funds funds funds general designated 2026 2025 2025 2025 £ £ £ £ 114,469 24,168 - 100,410 69,591 78,124 - - 25,864 26,985 - - 6,572 3,905 - - 8,645 10,657 - - 3,600 - - - 228,741 143,839 - 100,410 243,937 142,015 - 100,410 3,590 3,059 - - 247,527 145,074 - 100,410 (18,786) (1,235) - -	Total 2025 £ 124,578 78,124 26,985 3,905 10,657 - 244,249 242,425 3,059 245,484 (1,235)

• 6 -

GRETNA DAY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2026

Net expenditure for the year/ Net movement in funds Fund balances at 1 April 2025 Fund balances at 31 March 2026	(18,786) 80,803 62,017	- 125,752 125,752	- 126,832 126,832	(18,786) 333,387 314,601	(1,235) 82,038 80,803	- 125,752 125,752	- 126,832 126,832	(1,235) 334,622 333,387

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

• 7 -

GRETNA DAY CENTRE

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

Notes Fixed assets Tangible assets 5 Current assets Stocks 6 Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets Total assets less current liabilities Income funds Restricted funds 17 Unrestricted funds - designated 21 Unrestricted funds - general	2026 £ 5,225 1,101 288,870 295,196 (5,774)	£ 25,179 289,422 314,601 126,832 125,752 62,017 314,601	2025 £ 4,298 3,080 313,642 321,020 (5,055)	£ 17,422 315,965
				333,387
				126,832 125,752 80,803
				333,387

The financial statements were approved by the Trustees on 6 July 2026

M Graham E Mortimer Trustee Trustee

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

Charity information

Gretna Day Centre is a Scottish Charitable Incorporated Organisation.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity 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 are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity 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.

• 9 -

GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 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:

Equipment 20% Reducing balance Motor vehicles 25% Reducing balance

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.

1.7 Impairment of fixed assets

At each reporting end date, the charity 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).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

• 10 -

GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

2 Critical accounting estimates and judgements

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.

3

Net movement in funds	2026	2025
	£	£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements	1,800	1,715
Depreciation of owned tangible fixed assets	8,014	5,419
Profit on disposal of tangible fixed assets	(3,600)	-

4 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

5 Tangible fixed assets

Tangible fixed assets
Equipment Motor vehicles £ £ Cost At 1 April 2025 21,082 85,421 Additions 1,027 17,800 Disposals - (3,056) At 31 March 2026 22,109 100,165 Depreciation and impairment At 1 April 2025 16,416 72,665 Depreciation charged in the year 1,139 6,875 At 31 March 2026 17,555 79,540 Carrying amount At 31 March 2026 4,554 20,625 At 31 March 2025 4,666 12,756	Total £ 106,503 18,827 (3,056)
	122,274
	89,081 8,014
	97,095
	25,179
	17,422

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

6 Stocks Raw materials and consumables 7 Debtors Amounts falling due within one year: Prepayments and accrued income 8 Creditors: amounts falling due within one year Accruals and deferred income 9 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2026 £ 5,225 2026 £ 1,101 2026 £ 5,774 2026 £ 4,059	2025 £ 4,298
		2025 £ 3,080
		2025 £ 5,055
		2025 £ 2,986

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

10 Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

11 Income from donations and legacies

Unrestricted Restricted funds funds 2026 2026 £ £ Donations and gifts 10,319 - Grants 3,250 99,810 Membership fees 1,090 - 14,659 99,810	Total Unrestricted Restricted funds funds 2026 2025 2025 £ £ £ 10,319 17,145 - 103,060 5,973 100,410 1,090 1,050 - 114,469 24,168 100,410	Total 2025 £ 17,145 106,383 1,050
		124,578

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

12 Income from charitable activities

		Unrestricted	Unrestricted
		funds	funds
		2026	2025
		£	£
	Income
	Day centre operations	69,591	78,124
	Activity session
	Day centre operations	25,864	26,985
		95,455	105,109
13	Income from other trading activities
		Unrestricted	Unrestricted
		funds	funds
		2026	2025
		£	£
	Fundraising events	-	358
	Letting and licensing arrangements	6,572	3,547
	Other trading activities	6,572	3,905
14	Income from investments
		Unrestricted	Unrestricted
		funds	funds
		2026	2025
		£	£
	Interest receivable	8,645	10,657

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

15 Expenditure on charitable activities

Day centre operations 2026 £ Direct costs Staff costs 118,487 Depreciation and impairment 8,014 Food 34,360 Vehicle expenses 4,569 Equipment - Cleaning materials 540 Phone, internet and TV 1,560 Stationary 96 Staff training - Workwear 169 Corporation tax 2,025 Activity sessions cost - Opening stock - Closing stock - 169,820 Share of support and governance costs (see note Support 70,091 Governance 4,026 243,937 Analysis by fund Unrestricted funds 144,127 Restricted funds 99,810 243,937	Activity sessions 2026 £ - - - - - - - - - - - 4,517 4,298 (5,225) 3,590 16) - - 3,590 3,590 - 3,590	Total Day centre operations 2026 2025 £ £ 118,487 119,281 8,014 5,419 34,360 32,898 4,569 6,955 - 734 540 1,816 1,560 1,412 96 1,174 - 25 169 468 2,025 1,437 4,517 - 4,298 - (5,225) - 173,410 171,619 70,091 66,990 4,026 3,816 247,527 242,425 147,717 142,015 99,810 100,410 247,527 242,425	Activity sessions 2025 £ - - - - - - - - - - - 3,059 4,298 (4,298) 3,059 - - 3,059 3,059 - 3,059	Total 2025 £ 119,281 5,419 32,898 6,955 734 1,816 1,412 1,174 25 468 1,437 3,059 4,298 (4,298) 174,678 66,990 3,816 245,484 145,074 100,410 245,484

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

16 Support costs allocated to activities

Support costs allocated to activities
Insurance Repairs and maintenance Cleaning services Power, light and heat Water rates Licences Governance costs Analysed between: Day centre operations	2026 £ 3,263 28,231 260 33,196 5,265 (191) 67 4,026 74,117 74,117	2025 £ 2,515 5,749 260 40,812 15,025 2,629 - 3,816
		70,806
		70,806

Support and governance costs have been apportioned to the charitable activities based on their utilisation, estimated based on income from charitable activities.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At	1	April 2025	Incoming	Resources	At 31 March
				resources	expended	2026
			£	£	£	£
			126,832	99,810	(99,810)	126,832
Previous year:	At	1	April 2024	Incoming	Resources	At 31 March
				resources	expended	2025
			£	£	£	£
			126,832	100,410	(100,410)	126,832

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At 1 April 2025	Incoming	Resources	At 31 March
		resources	expended	2026
	£	£	£	£
General funds	80,803	128,931	(147,717)	62,017
Previous year:	At 1 April 2024	Incoming	Resources	At 31 March
		resources	expended	2025
	£	£	£	£
General funds	82,038	143,839	(145,074)	80,803
Analysis of net assets between funds
	Unrestricted	Unrestricted	Restricted	Total
	funds	funds	funds
	general	designated
	2026	2026	2026	2026
	£	£	£	£
Fund balances at 31 March 2026 are represented by:
Tangible assets	25,179	-	-	25,179
Current assets/(liabilities)	36,838	125,752	126,832	289,422
	62,017	125,752	126,832	314,601
	Unrestricted	Unrestricted	Restricted	Total
	funds	funds	funds
	general	designated
	2025	2025	2025	2025
	£	£	£	£
Fund balances at 31 March 2025 are represented by:
Tangible assets	17,422	-	-	17,422
Current assets/(liabilities)	63,381	125,752	126,832	315,965
	80,803	125,752	126,832	333,387

19 Analysis of net assets between funds

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GRETNA DAY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

20 Employees

The average monthly number of employees during the year was:

Total employees Employment costs Wages and salaries Social security costs Other pension costs There were no employees whose annual remuneration was more than £60,000.	2026 Number 9 2026 £ 105,415 9,013 4,059 118,487	2025 Number 9
		2025 £ 108,768 7,527 2,986
		119,281

21 Unrestricted funds - Designated

These are unrestricted funds which are material to the charity's activities.

		At 1 April 2025	At 1 April 2025	At 31 March	At 31 March
					2026
			£		£
		125,752		125,752
	Previous year:	At 1 April 2024		At 31 March
					2025
			£		£
		125,752		125,752
22	Other income
		Unrestricted		Unrestricted
			funds		funds
			2026		2025
			£		£
	Net gain on disposal of tangible fixed assets		3,600		-

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