Ch¥rity wegi5tration number SC036727 (Scotlandl ANNAN & DISTRICT DAY CENTRE (SCIO) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ANNAN & DISTRICT DAY CENTRE {SCIO) LEGAL AND ADMIN15TRAnvE INFORMATIOThI Trustee5 Charfty re8tstratton number SC036727 Prfnclpal address Independent o[amlr
ANNAN & DISTRICT DAY CENTRE (SCIO) CONTENTS Page Trustees, report Independent examlner's report Statement of financlal actbvbtfes 8alance sheet Notes to the financlal ststements 7-15
ANNAN & DISTRICT DAY CENTRE (SCIO} TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements forthe year ended 31 March 2025. The financlal statements have been prepared in accordance with the accounting policies set out In note I to the financial statements and cornply wlth the charity's constitution. the Charities and Trustee Inve5tment1Scotlandl Act 2005, the Charlties Accounts (Scotlandl Regulation5 2006 las amended) and "Accounting and Reporling by Charities: Statement of RÉtommended Practice applicable to charfties preparing thelr accounts in accordance with the Flnanclal Reporknng Standard appllcable in the UK and Republlc of Ireland IFRS 1021° {as amended for accounting perlods commencing from I January 2016} Objectlves and activitles Our purpose, as recorded in our constitutlon, Is to promote the welfare of older persons bv:" Brlnglng together representatlves of statutory and voluntsry organÈsations and individuals. Si8np05ting servlces appropriate to the elderly. Ensuring relevant Information Is avallable to, for and on behalf of older people. Promotin8 and runnlng Annan & Olstrict Day Centre. Promofjng, provldin8 or a5515ts.ng by voluntsry and grant akled means anythln8 whlch will improve the quality and standard of Annan & Distrlct Day Centre. Creating, encourdgln& fosterlng and maintaining the Interest of the public by provldlng a Ilnk between Annan & District Day Centre and the Communlty it selves. The trustees have paSd due regard to guidance Issued by the Charlty Commlsslon In decldlng what activities the charity should undertake.
ANNAN & DISTRicf DAY CENTRE (SCIO) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Thls year (Aprll 2024 - March 20251 brought both challenges and athievements for the Annan Day Centre as we continued to dellver vital servlces in an increasingly difficult fundlng landscape. We d05ed the year wlth 230 reglstered members and saw a stead increase across all of our services. Our Meals on Wheels servlce continues to grow In demand, ensuring hot meals and daily welfare check5 for some of our most Isolated servlce users. Similarlyi our Help at Home seIce has seen a signllicant increasÈ. rdlecilng its value In supporting indlvldua15 to live Independently and wlth di8nity. In March. we welcomed a new cook. Kevin WSlson. whose appolntment has been a great success. HIS ctyytrlbution has positively Imparted both the quallty of meals and morale wlthin the Cent. Volunteer en8agement remains a challenge, but our dedlcated staff have continued to go above and teyond to meet needs and uphold the hlgh standards expected by our members and families. We are Immensely grateful to the team for their continued cornrnltment. To ensure the sustainablllty of the Centre, fundrdlsin8 beme e55enilal this year. Emma led a successful local sponsorshlp ¢ampai8n, securing support from 10 platinum sponsors and 8 gold sponsor5. In addltion. we Introduced bingo nlghts, whlch have proven popular and effective In ralslng funds, Our thanks also go to ADAQ whose Santa and Elf Dash ralsed over £1,000. We held several mu¢h-loved themed events throughout the year, includlng our Burns Lunch, Easter Lunch, Halloween ¢elebrailon, St Andrew's Day. and our Christmas Party, all of whlch were welkattended and enjoyed by member5. Though day trlps were Iimlted, hlghllght5 included a vlslt to Hetland for the Chrlstmas Ilghts, wlich VRS wamily recelved, and a day trlp to Morecambe, whlch members thoroughty enjoyed. From a development perspective, Care 4 You ID&GI Ltd remalns in the planning and development stage, This year, we held a public engaBement event, which received excellent feedback, reaffimiing the communlty's 5UPPOrt for thls upcomlng seryice, Emma conttnues to lead on the regi5trat(on proce55. 8raiit appllcations, and lia150n with the projert manager as we move forward wlth the nèw bulld. We completed Stage 2 of the Rebus proce55 and are now progressing Into Stsge 3, whlle also worklng to finallse the Communlty Asset Transfei- a key step toward our long-terrn vls10n. We successfully completed stage 2 of the CLERF process and are now looklng ahead to developing stages 3 and 4 as we continue progsSIng toward our brand-new purpose-built Day Centre. Flnantlal revlew We are grateful for the fundlng support recelved this year, Including: Stsfford Trust- £3,500 Barchester Foundabon - £600 Hugh Fraser Foundation- £2.500 Anti-Poverty Fund - £4,150 NWH Group- £500 Snowball Fund- £679 [frtdge-fer} In addltion to these grants. we ceiVed substantial donatrfyns from both members of the Centre and the wlder publlc. Thelr generoslty and continued belief in our work are deeply appreciated and sincerely acknowledged. A5 we look ahead to 2025-2026. we remain hopeful. Wlth strong foundations. committed staff* generous funders, and the ongoins 5UPPOrt of our member5 and their familie5, we continue to believe in our vision: to offer care, connettion. and community- every dav.
ANNAN & DISTRICT DAY CEMfRE (SCIO) TRusfEES' REPORT (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 It Is the pollcy of the charlty that unrestrirted fund5 whith have not been deslgnated for a specrflc use Should be maintained at a level equlvalent to between three and Six month's ex[n(ture. The trustees consider that reserves at this level will ensure that, in the event of a significant drop In fundin& they will be able to contFnue the charitls current activ1eS whlle conslderatlon Is given to way5 in vknich additbonal fund5 may be ralged. Thls level of reserve5 ha5 been maintained throughout the year. The trustees have assessed the major ri5k5 to which the charlty Is exp05ed, and are 5atislied that Systems are in place to mltlgate exposure to the major rlsks. Strurturei 8overnan¢o and mgnwsement The trustees who served during the year and up to the date of si8nature of the financial statwrent5 were.. All of the organ15atlon's trustees are appointed or reappointed by the members at our annual general meedng, which Is normal held within ihree months of the hnanclal year end. The trustees, pOrt was approved by the 8oaTd ofTrustees. Trustee
ANNAN & DISTRicf DAY CENTRE {SCIO) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANNAN & DisfRICT DAY CENTRE {SCIO) I reporton the finandalststementsofthe charitybrtheyearended 31 March 2025, which are setout on page5 5 to 15. Respecti responsibilitie5 of trustees and examiner The charlvs trustees are responsible for the preparation of the financial ststements in accordance wtth the term5 of the Charities and Trustee Investments (Scotlandl Act 2005 and the ChaTities Accounts lkntlandl Regulations 2006. The charity's trustees conslder th* the audlt requlremènt of Regulation 10111(al to Icl of the 2006 Accounts Regulations does not apply. It 15 ffly responsibility to examlne the financlal ststerThrtS a5 required under section 4411){cl of Art alld to stats whether paitular matter5 have come to nry attention. Basis ol independent examlner's statement Independent examlnees statement Your attention 15 drawn to the fact that the charity has prepared financl31 strtements In accoae wlth AccountinE ènd reportini by Charities preparlns thelr accounts In accordance wlth the Flnancial Reporting Stsndard applicable in the UK and Republlc of Ireland IFRS 102) in preferen to the AccountTng ènd fleportlng by Charities: Statement of Recommended Practic8 issued 4)n l Aprll 2005 which15 referred to in the extanc regulalions bLrt ha5 ncy4V been wlthdrawn. l understand that thls has been done in orderfor the financial statements to provlde a true and fair view In accord8nce with Generally cepted Accounting PraCe effectrve for rewrtlng perkJd5 be8inning on or after l January 2015. In connttJon wlth my examlnation, no other ffratter except that referred to In the previous paragraph has com to my attention: {al whith gives me reasonable cause to belleve that in any material respect the requimment5: to keep accounting records in aecoidance wMh sectlon 44(1) la) of the 2005 Act and Re8ulètfon 4 of the 2006 Accounts Re8ulatlons,' and to prepare fin3n¢lal ststements whkh accord with the accounting records and comply wrrh Regulation 8 of the 2c6 Accounts RegulaOrIS. have not been met or (bl to which, In my opinlon. attèntton should be drawn in order to enable a pro[ understsnding of the financlal statements to be reached. Independent Examlner
ANNAN & DISTRICT DAY CENTRE (SCIO) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted fijnds 2025 Restrirted funds 2025 Total Unrestricted fund5 2024 Restrfrted funds 2024 Total 2025 2024 Notes Income from: Donation5 and legacles Charltable activities Other tTadlng activlties 165,295 53,495 10,838 500 165,795 53,495 10,838 58,283 40,987 8,226 66.225 124,508 40.987 8,226 Total Income 229,628 500 230,128 107,496 66,225 173,721 E¥pendlture on: Charitable activities 224,475 15,322 239,797 136,715 58,909 195,624 Total expendlture 224,475 15,322 239,797 136,715 58,909 195,624 Net Income/{expÈnditurel and movement In funds 5,153 114,8221 19,6691 129,2191 7,316 121,9031 Re¢on¢lllation of funds.. Fund balances at l Aprll 2024 1,033 16,980 18.013 30,252 9.664 39,916 Fund balances at 31 March 2025 6.186 2,158 8.344 1.033 16,980 18,013 The statement of financlal activitles includes all galns and losses recognlsed In the year, All Tme and expendlture derlve from continuing activities.
ANNAN & DISTRICT DAY CENTRE (SCIO) BALANCE SHEET ASAT31 MARCH2025 202S 2024 Fixed assets Tangible a55ets li 4,454 5,356 Currnnt assets Debtors Cash at bank and in hand Iz 120 8,852 I.OD5 18,512 8,9T2 19.517 Credltors: amour hlllnB the wlthln one year 15.0821 16,8601 Net current assets 3.890 12,657 Total assets less current Ilabllliles 18,013 Income funds Restricted funds Unrestrstted funds 16 2,158 6,186 16.980 1,033 18.013 The Ilnancial st3teTnent5 were approved bytho Tntstees on .. Trustee
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢counilng pollcles Charity information The charlty 15 reglstered In Scotland as a Scottish Charitable Incorporated Organlsatton ISCIOI. The address of the prlncipal affice Is Market Hall, Downles Wynd, Annan. DG12 6EE. 1.1 Accountlng conventlon The financlal statements have been prepared in accoidance wlth the charlty's constitutlon, the Charittes and Trustee Invesiment (Scotlandl Act 2005, the Charttles Accounts (Scotlandl Regulations 2006 las amended) and"Accounting and Reporting by CharlUes.' Ststement of Recommended Pwtice appllcable to charitie5 preparlng their attounts In accordance wlth the Financlal Reporring Stsndard applicable In the UK and Republic of Ireland IFRS 1021" la5 amended for accountlng periods commenclng from l January 20161. The charlty Is a Publlc Benefit Entity as defined by FRS 102. The charlty has taken advantsge of the provisions In the 50RP for charities applying FRS 102 Update Bulleiln I not to prepare a Statement of Cash Flows. The financlal statements have departed from the Charities {Account5 and Reports) Regulations 2008 only to the extent requId to provlde a true and fair view. This departure has involved following the Statement of Recommended Practice for charlties applyin8 FRS 102 ratherthan the version of the Statement of Recommended Practice whlch Is referred to in the Re8ulations but whlch has since been withdrnwn. The financial statements a prered In sterling. whlch Is the functional currency of the charlty. Monetary amounts in these fi'nancial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodlfied to indude the revaluation of freehold propertles and to Include investment properties and certain finan¢lal instruments at fak valuej. The prlncipal accounting pollcies adopted are Set out below. 1.2 Going contern At the time of approvlng the financial statements, the trustees have a reasonable expectation that the charlty has adequate resources to continue in operational exlstence for the f0re5eeable future. Thus the trustees continue to adopt the going ccncern basis of accounting In preparlng the financial statements. 1.3 Charltable funds Unre5trlcted funds a avallable for use at thE d15¢tion of the trustees In furtherance of thelr ¢harltsble objethves. Restricted funds are 5ubJerted to restrictions on thelr expendSture declared by the donor or thrOh the temis of an appèal. and fall Into one of two sutKlasses: restricted Income funds or endowment fund5, 1.4 Incomlng resources Income is recogni5ed when the charity 15 legally entitled to it after any performance condltions have been meL the amounts can be measured rellablyj and It is probable that income will be received. Cash donotions afe recognlsed on recelpt. Other donatlons are recogn15ed once the charity has b@en notified of the donatlon, unles5 performance condltfons requlre deferTrl of the amount. Income tax recoverable In relation to donations received under Gift Aid or deeds of covenantls recogni5ed at the (fme of the doaon. Legacies are CO£nISed on receipt or otherwise if the charity ha5 been notified of an impending dlstribution, the amount Is known, and recelpt Is expected. If the amount is not known, the legacy is treated as a contingent asset.
ANNAN & DISTRicf DAY CENTRE (SCIO) NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounting policies {Contlnuedl 1.5 Resources expended Expenditure is recognised on an accruals basls as a Ilability 15 incurred. Expenditure Sncludes any VAT whlch cannot be fully recovered, and Is classified under headings of the statement of financlal a¢tivitie5 to which It relates.. • expendlture on raising fund5 include5 the costs of all fundraising adivities, events, nOnharltab1e tradlng actlvltles, and the Sale of donated goods. • expendlture on charitable activttSes Includes all costs incurred by a charity in undertaklng activities that further its charitable aim5 for the benefit of its beneliciar*s, in¢ludSng those support costs and costs alIng to the governance of the charity appjrtioned to charitable activlties. other expendlture includes all expendlture that Is nelther related to rdlsing funds for the charlty nor part of it5 empendlture on charltable actlvittès. 1.6 Tangible fixed assets Tangible fixed a55ets are Inltfally measured at cost and subsequently measured at cost or valuation, net of depreclatlon nd any Impalrment losses. Depreclation Is recognlsed so as to write off the cost or valuatlon of assets less their resldual values over their useful Ilves on the followln8 bases.. Flxtures and fittin8S Computers Motor vehlcles 20% dIng balance 25% stral8ht Ilne 25% reduclng balance The 8aln or Ios5 ari5ifkg on the dlsposal of an asset 55 detemiined as the dlfference between the sale proceeds and the carrylng value of the asset. and Ss recognlsed In the statement of financial athvltie 1.7 lfflpalrment of ITxÈd assÈts At each reporting end date, the charity reviews the carrylng amounts of Its tsnw'ble assets to determlne whether there is any indlcation that those assets have suffered an Impalrment loss. If any such Indlcatlon exist5. the recoverable amount of the a5set15 estimated in order to determlne the extent of the impalrment loss Ilf anyl. 1.8 Cash and cash equivalents Cash and cash equivalents Include cash in hand, deposlts held at call wlth bank5, Qther short-term liquid Investments with original maturlties of three months or less. and bank overdrafts. Bank overdrafts are shown wSthin borrowlngs In current Ilablllties. 1.9 Flnanclal InstrumÈnts The charity has elected to apply the provlslons of Secifon 11 'Basic Financlal InstrumenW and section 12 '0ther Flnanclal Instruments Issueg of FR5 102 to all of its financial instruments. Flnancial instruments are recognised in the charity's balance sheet whon the charlty become5 party to the contractual prov15ion5 of the instrument. Flnanclal assets and Ilabilitie5 are offset, wlth the net amounts presented in the financial ststements, when there Is a legally enforceable rlght to set off the rEcognised amunts and there is an intention to settle on a net basis or to realise the a55et and settle the liabllity slmultsneousEy.
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANaAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policie5 (Continued) Bosicfinanclal ossets 8aslc fi'nancial assets, which include debtors and cash and bank balances, are inltially measured at transaction price Including transaction costs and are subsequently carried at amortised cost using the effethve Inte5t method unless the arrangement constitutes a financlng transaction. where the transaction is measured at the presert value of the future receipts dlscounted at a market rate of Interest. Flnancial assets classified a5 recelvable wtthln one year are not amorttsed. Baslcfinanclulllablllties BasSc financial liabilitie5. Includln8 credltor5 and bank loans are initially reco8nised at transartton prlce 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. Flnancial liabllities classih'ed as payable wlthln one year are not amorlised. Debt Instruments are subsequently carried at amordsed cost, uslng the effective Interest rate method. Trade creditors are obllgations to pay for8oods or servlces that have been acqulred In the ordlnary course of operations from suppllers. Amounts payable are classified as current Ilabllities If paDent Is due wlthin one year or le55, If noL they re presented as non.current Ilablllties. Trade credltors are recognlsed Initlally at transaction prfce and subsequentlv measured at amormsed cost uslng the effective Interest method. Oerecognlts'on oAfinon¢lol lialittle5 Flnanclal liab111ti85 are dere¢ognlsed when the charltvs contractual obligation5 explre or a dlscharged or cancelled. 1.10 Retlrement beneffts Payments to defined contribuilon retirement benefit schemes are charged as an expense as they fall due. Criti¢al jcrounting estlmates and judgements In the appllcation of the charws accoundng pollcies, the trustees are required to make judgements, estimate5 and a55umptions about the carrySng amount of assets and liablllties that a not readSly apparent from other sources. The estimates and a55ociated assumptions are based on hlstoricol experfence and other factors that are Considered to be relevant. Actual results may dlffer from these estimates. The estimates and underlying assumptions are revlÈwed on an ongolng basls. Revisions to accountin8 esttmate5 are cognised In the perlod In which the estimate is revised where the revision affects only that perlcd, or In the perlod of the VIsIon and future periods where the revlslon affects both current and futu perk)ds. Inmme from donations and legacle$ Unrestricted funds 2025 Restricted funds 2025 Totsl ustrIcted funds 2024 Restritted nds 2024 Totsl 2025 2024 Donations and glfts Grants Membership fees 27.401 133,812 4.082 27.401 134.312 4.082 7,909 47.928 2,446 7,909 114,153 2,446 500 66,225 165,295 500 165,795 58.283 66,225 124,508
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 Income frnm donatlons and legades (Continuedl Unrestritted fvnds 2025 Restrirted fvnds 2025 Total Unrestricted fund5 2024 Restrlrted funds 2024 Total 2025 2024 Grants D&G Council Communlty Fund Grant NWH Group Stafford Trust PA Advocacv 130,187 130.187 47.928 47,928 66,225 66,225 500 500 3,500 125 3,500 125 133.812 500 134,312 47,928 66,225 114,153 Income from ¢h•ritable a¢tivities UnStrICted funds 2025 Unrestrlrted funds 2024 Charitable a¢tivities Sale of goods Performance related Bront5 Other income 41,422 4,890 7,183 33,349 3,190 4,448 53,495 40,987 In¢ome from other tradlng a¢tlvlties Unrestricted UnStrIcted funds fund5 2025 2024 Fundralslng events 10.838 8,226 10-
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities Day Centre Artivities 1025 Day Centre Actlvities 2024 stsff tQ5t5 DeprÈciation and impalrment Food Rent Insurance Tai Chi /Arts & Crafts Motor expenses Telephone Postage, 5tattonery and tralning Other expenses Swlmmlng 136,658 1.555 23,730 130,548 1,817 29,220 7,000 2,436 2,240 4,944 514 2,169 7,802 3.240 2,765 1,520 3.423 841 2,584 4,361 5,080 182,517 191,930 Share of 8overnance costs Is&e note 7} 57.280 3,694 239,797 195,624 Analysls by fund Unrestricted funds Restricted fund5 224,47S 15,322 136,715 58,909 239,797 195,624 For the year Ènded 31 March 2024 Unrestricted funds Restrlcted funds 136,715 58,909 195,624 Support costs allocated to activitie5 2025 2024 Governance c05ts 57,280 3,694 Analysed between: Charltsble activlties 57,280 3.694 11
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees None of the trustees lor any persons connected wlth theml recelved any remuneration or benefvts from the charlty during the year. Employees The average monthly number of employee5 during the year was: Z025 Numbqr 2024 Number 30 20 Employment costs 2025 2024 Wages and salarles Other penslon costs 132,796 3.862 127,424 3,124 136.658 130,548 The were no employees whose annual remuneration was rn0 than £60,OCM). 10 Taxation The charlty is exempt from taxatton on Its activities because all Its Income Is applied for ¢haritsble purp05e5. 12-
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EAIDED 31 MARCH 2025 11 Tanglble fixed assets Flx¢ures and Computer5 Motor wN¢les Total Cost At l Aprfil 2024 Addltion5 155 964 19,745 20,864 654 654 At 31 March 2025 809 964 19,745 21.518 Depreclation and impblrment At l April 2024 Depreclation charged In the year 31 156 367 241 15.110 1,159 15,508 1,556 At 31 March 2025 187 608 16,269 17,064 Carrylng amount At 31 March 2025 622 356 3,476 4,454 At 31 March 2024 124 597 4,635 5,356 12 Debtors 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtors 1,005 120 120 1,005 13 Credito. amounts lalllThg due wlthln one year 2025 2024 Notes DefeTrd Income Trade credltors Accruals 14 2,000 999 2,083 2,000 2,778 2,082 5,082 6,860 14 Deferred intome 2025 2024 Arising from grants received In advance 2,000 2.IXJO 13-
ANNAN & DISTRICT DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 14 Deferred Income {Continuedl Deferred income Is included in the financial statement5 as ft>llows: 2025 2024 Deferred Income15 Included within: Current Ilabllities 2,LKIO 2,000 Movement5 In the year: Deferred income at l Aprll 2024 Released from prevlou5 period5 2,000 10,000 {8,0001 Deferred Income at 31 March 2025 2,IKJO 2,000 15 Rettrement benèfit schemes 2025 2024 Defined contrlbution schemes Charge to profit or1055 In respect of defined contribution schemes 3,862 3,124 The charity operates a defined contrlbution pension scheme for all quallfying employees. The assets of the scheme are held separatsty from those of the charlty In an Independently adMinisted fund. 16 Restrirted funds The restrlcted funds of the chartty comprise the unexpended balances of donatlons and grants held on trust Subject to specific conditions by donor5 as to how they May be used. At l Awll 2024 Incomlng re50urcos Resources expended At 31 March 2025 16,980 soo 115,3221 2,158 Prevlous year: At l April 2023 Incomir resoUe5 Resources expended At 31 March 2024 66,225 158,9091 16,980 14-
ANNAN & DISTRicf DAY CENTRE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Unrestrlcted funds The unre5trlcted fund5 of the charlty comprise the unexpended balances of donations and grants whlch are not subject to speclfic candltfons by donors and grantor5 as to how they may be used. These include deslgnat@d funds whlch have been set aside out of unrestricted funds by the trustees forspecific purposes. At l April 2024 Incomlng resources Resources expended At 31 March 2025 General funds 1,033 229.628 1224,4751 6,186 Prevlous year: At l Aprll 2023 Incomlng resources Re5011rce5 expended At 31 March 2024 General funds 30,252 107,496 1136,7151 1,033 18 Analysls of net assets between funds Unfestrlcted funds 2025 Restrirted nd$ 2025 Total 2025 At 31 Mar¢h 2025: Tanglble assets Current at$l[liabilItieS1 3,065 3,121 1,389 769 4,454 3.890 6.186 2,158 .344 Unre5trfcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024; Tangible assets Current assetsllllabillttesl 3,430 (2,397) 1.926 15.054 5,356 12,657 1,033 16,980 18,013 19 Related party transa¢tlons The We no disclosablÈ relatsd party tronsactions during the year12024- none). 15-