**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**
- 8 -
## **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.
- 11 -
## **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|
- 12 -
## **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|
- 13 -
## **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|
- 14 -
## **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|
|---|---|---|---|---|
- 15 -
## **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|
- 16 -
## **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**
- 17 -
## **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||-|
- 18 -