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[aml￿r

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 se￿Ice 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 be￿me 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 prog￿sSIng 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-f￿e￿r}
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
activ1￿eS 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 acco￿a￿e 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 PraC￿e 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
2c￿6 Accounts Regula￿OrIS.
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 T￿me 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
requI￿d 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￿ pre￿red 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 thrO￿h 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 do￿a￿on.
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, nOn￿harltab1e 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% ￿d￿Ing 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 Inte￿5t 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 pa￿Dent 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 lia￿little5
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 u￿strIcted
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
Un￿StrICted
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 Un￿StrIcted
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 adMiniste￿d 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
resoU￿e5
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 a￿t$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-