Charity registratitsn number SC0$253215eoUaftdl DUNBAR DAY CENTRE SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 GREAVES WEST&AYRE GWA <¥.K¢- Quality Advice Quality Service
DUNBAR DAY CENTRE SCIO LEGAL AND ADMINISTRATIVE INFORMATION Tru8tse8 JaeqtsÈlinÈ Béll Alyson Lanfear Ronal(J finkler Catherine m110 Findlay Janel Ainslie (Appolnied 2 Septsmber20251 Charfty rogl8tratlon Scotland SC052532 Prsn¢ipal addr088 Bakerscroft Vwesigale Ounbor East Lolhièn EH42 1JL IndopendonteX8rnlnor David Renton 8A FCCA GTeaves WESI & Ayre 6 Sl Ann's Pla EH41 4BS Haddingtan East Lothian
DUNBAR DAY CENTRE SCIO CONTENTS Page Trustees. report Independent exarninerf$ pOrt Stalement of finanual actDiII*s Baianit sheel Notes lo the financial stsiements 9-19
DUNBAR DAY CENTRE SCIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 Tho Trustees pios&nttheir annual report and financ¥81 $iatemenis for the year ende(131 Mar¢h 2026. The fanGlI 5talernents hawe bEen prepa in accordan with the accounlino polioes $el out in note 1 to Ihe financial slatem8nls and cornply with the Day Cenlre's goveming document. the Charthes and Trustee Inve$trnent Iscollandl Act 2005. the Ch3rilies Accounts (Scollandl R8gulakn'on5 2006. FRS 102 'The Finan¢iai Repornng Standard applicable in the LIK and Republ of Iland. and the Charities SORP "Accounting and Reporbng by chane$.. Slalemenl of Recommended Practir applicable lo charities preparing their accounts in accordance with the Finantial Repor*g siandard applti in ihe UK and Republic of Ireland IfRS 1021". Oblectivo$ and a¢tlviti88 The objec15 of thè Dunbar Day cent SCIO (Day Centrel afe IhÈ provision ef recreational faolilies. or the orgaTrisalion ol recre3tJonal aclivilEs. wilh Ihe object of KllPFoving the condition$ of life for the persens for whorn the raalities or activities are pnrnarily intended and the relief of those in need by reason of age. Ill-heaiih. disability. financial hardship or other disadvantage. 11 aims to proffjote the community care and welfaie of 9eT Peop In the distrid of Dunbar by provh1ing suitable faolilies lor care. sooal actsvilies. recreation. gUall¢e and advtce including the proviston of trained staff and by encouraging the raBin9 of funds and sponsorship for these puTp05e5. Public benefit In consering the op8ralion. aehievemenis and performance and finan5 of tho Day Centr8. Ihe Trustees are $atisfied that public benefit has been pro¥ed In aordanCe wlh the Charibes and Trustees Investrnenl Iscouandl Act 2005 #nd guidance provid by the Offic£ ef the Scothsh Charity Regulator The Trustees havè K1 due regard 10 guidan Issued by the Offbc8 of the Scotth Charity ReguL4ior in deading wh¥1 auivilies the Day Centre should undertake.
DUNBAR DAYCENTRE SCIO TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2026 Achievornonts and porfom4n¢o Achievements are many and varied and can be sumrnarised as follows. Following 2 yearn ol signrfrtani (an9e the Day Centre was abfe lo enjoy 8 year of ielative stability In tems of Operatn$ and employee5". 11 ha5 been possible lo rnainiain Ihe nurnber of cenire-based membef51servre u5er515U that the eenlr8 almost at rna%mum capacity all S d8ys each week". Outreach support 1$ 81 Ils highest e1 and again is al maximum availability-. Thp Day Coftlre Minibus ntInUes to provide improved travel arrangements for membeis Iravelling loffto Ihe centre and extends the servre offering forexlernal tripslwsits which have been well rocewed. Successful application for addilirffial government funding to continue le develop Oulreath %FViQS. Funded by a locally sourced grant. Ihore was a 9ignifiont programme of Offic8 rgfurbi$hmeni 8j IT up3rades', Continued support for employe85 lo underfake appropriate pre$sjnaI qualrficalioDS and relevant lob- related IrainiThg ha$ beèth suc£essfiJl and well received.. Rewew and update of Risk ftegter connenc8d and is ongoing by Tmste?s'. A roEu$ on continued effofls source sfflalkr l¢ical grantsffinaTrcial support has been $$sIU1 In ènhanting members experien8 With th8 Day Centre e g BÈach Wheelchairs on a vi5il lo North 8er*Ack'. The holKlay year for all employees was changed to align with the ctslendar year rather than Ihe 12x year. Thi5 en5ure$ Ihal we will avoid the situation 01.2 E8slers" falng in a single holiday year-. Fin8nual information. tirtanrjal controls and general day to day m8na9ement have benefitted from continued expenen¢e with Xero ac¢ounling package., There was a 5ucce55ful resolut 10 a long-tem issue relaled to ¢osl$ of energy 8uppIy'. The Day Cenlre conlinues 10 MprOVe relationships wilh olhef community groups. Ihird 5èCtor org8nLsalions, local and regiona1 offiua1s and Olhar relev>nl bodi2È 10 ensufe Il is recognised al being at the heart of Ouf community.. and 2026 wlll be the 50th annivers&ry of the Dunbar Day Cenlre. Finq•cial Tevlew Total incorne for the year 8mounted to E255.442 12025 £227.7041 of whKh £192.137 12025.. £167.1281 rne by way of grants, donations and legaues. for which the Tru51ees are Immensely grateful. Tolal expenditure wa5 £23B.253 12025-. £205.2561 osulling In an overall 5UfpIu5 lor the yéar of £19,189 12025 £22,448 surplus). Compfising an unrestnGted 9enefal funds surplus. belore any Irènsfets beaen funds of £23,415 <2025.. É26.466 S[plUs1 and a re51ricted fund$ deficit 01 £4,22612025.. E4.018 delicill- The balance ol unreslricled general funds as 81 31 M3rch 2026 was £141,270 12025.. £117,855), wrth the unfeslficled designaied fund recording a closing balance of £75.000 12025". E75.0001 and the reslriued fund showng a balan of £1,949 12025". £6,175).
DUNBAR DAY CENTRE SCIO TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 ResoNes policy It is the policy of the Day Centre that unrestricted funds which have TTCIt been designated for a speufic use shouh bè maintained at a level equivaknl to between three and six rnonlh s expendilure The Trustees con$idÈr that reser$ at this level will ensure laal. in Ihe event of a significant drop In funding, Ihey will be able to continue the Day C¥nir8's curreni actiwit*s Whi consideration is gIn to ways in whth additional funds may be ratsed This level of o8eyves ha$ been maintained throughout the year. The prin¢pal Ilsk facing the Day Centre is the loss of lunding. All r859rv05 are regularfy monilor8d by the Trustees to ensure that funds are hekl lo cover likely evenlualilies. Plans for perlods The Trustees will GonbnuÈ to devebp Ihe serv8 oflhe Day Centre. Structur4. go¥ernanc6 and management The organisatiDn Dunbar Day Centre was regisleied as a Scottish Chanty INO. SC0093491 on tho 23 June 1977. With effett fri)rn Ihe l April 2024 the running ol the organi5atson its assets were passed lo a Scotti8h Chantab Incorporated Organisabon. Dunbar Day Centre SCIO (No. SC0525321 The Trusiees who served during the yeai and up lo the dale of swnature of the financi31 statements weie. Jacqueline Bell Keith MIlKs Alyson Lanfear Ronakl Tink[ Catherine Middèton Findlay Janeimnsl IAppomied 2 Seplember 20251 Oryanisational structyre The organisation Is go¥emed by # Managèment COMMle0 ITFUStsesl made up frLwn nomiDated members of the local community All Trv51ees are volttnte&rs.
DUNBAR DAY CENTRE SCIO TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 ststernent of Tru$tses' re8ponslbilities Thè Trustees are responsible for preparing the Trustees. Report and the finanryal st8MentS in a¢¢rdance with applicable and United Kingdom Accounting Stsndards Iuniied Kin9dom Gtnerally Accepted Aco)unting Practs(tl. The law applicable to charities in Scolland requires the Trustees lo prtpare financial Statements for each fandal year which 9i¥e a true and fair ¥Y8w ol the slate Of affairs of the Day Centra and of the incoming re50urcts a sp1¢&110 ol re50urtes of Ihe Oay Contre for thai year. In preparing these linanoal 5tsternents. the Trustees art required to.. - 5eleGt syiiabla accounling policE$ and then apply Ihern mnsi$tèntly', obserye the rnelhods and pnnaple5 In the Charbties SORP, . make judgernenls and estimate5 that arÈ reasonable and prud1", stale whelher applrble accounting $trndaid$ have been followed. subpcl to any materi85 departures disdosed and Èxplained in the finan¢ial stslement5". and prepaffj the financial 5tsfvmenis on the going conterTh ba*8 unle55 il 15 Inappropriate to presume Ihal the Day CenlQ will eoniinue in owraliot). The Tru51ees afe iespon5ble for keeping suffiuent accounting records thai disclose with reasonable atturacy al any tiffle the financial posiliori ol the Day Celllre and efiab them to ensurtr Ihal the finaTh¢ial slalemen15 comply with the Charities and TwslEe Investment (Scollandl Ad 2005. ble Cbariiies Accounts Istouandl Regulatitsns 2006 las amended) and the provi5i0n$ ol the Irust deed. They are also respons1b for $8fegu8rding the assets of Ihg Day Centre and hence for taking 0$Onable steps for the pre¥enivJn anLS detecbon of Iraud and other 5rregulae3 Th8 Trustees report Wa5 approved by the 8oard ol Trustees. Rfjn8 Tinkier Trv$tye Catherine Middleton Findkiy Tiustre 5 2026
DUNBAR DAY CENTRE SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNBAR DAY CENTRE SCIO I report On the finana81 slalernents of the Doy Cenire for the yearend8d 31 Marth 2026. which are set out on p8ges 6t0 19. R•sp?¢tiv• responslbilities of Truste¢J% and 2Aamlner The Day Cenlre's Trustees are responsible foi Ihe pparatIOn of the fin3nci•l stèiemenis in attordance wilh ihe ierms of the Charit5 8nd Trustee Investment Iscoiiandl Act 2005 and the Charities Accovnl$ ISco118ndl Regulatrons 2006. The Day cen1 Titsstees c005Kler Ihal the audit reqU1ment of Regu18tion 10111181-l¢l of the ChariiiesAceount8 Iscollandl Regulaiions 2006 does rnt apply. 11 is my r&5pon5ibility lo Èxamina the finanoal slateffjen¢s as ¢équir8d under 59¢1ion 4411 Ilcl of the Ch8ri1*s and Truslee Investment Iscoiiandl Act 2005 and to state %vhether particular matter$ have come 10 my attention Basis of indopendont examingVs slatemorbt y examina1 is carried Out in accordance w(th Regulètson 11 of Ihe Charities Accounts (Scollandl RegulalKJos 2006. An examination ince$ a review ol Ihe accounting records kept by the Chanty and a comparisofi of the financial 8tatemenl$ presenled with those rerds. 11 also includes con51deFalion of any unusual itsms or disdosures in the finanual stalemenis. and seeking explanat10fi5 from the Iruslees conGeming any such rnaiiers. The procedures undertaken do not prtsvrde all the widance that would bB required in an 3udit and consequently I do not express an oudit opinion on the wew gi¥en by the finanual 5ts¢ements. Ind•poftdènt oxaminerfs stalemtnt In the course of my examination. rio matter has com8 to my attontton 1. whith gives MÈ reasonable cause io believe Ihal in any malerial respectthe requirements." 10 keep accounting records in acts)idance with Seciiort 44llllal of the Charities 8nd TfU5kÈ Inveslment (Scollandl Act 2W5 and Reoulatson 4 of the ChariliesAwouftts IScollanLSI Regulations 2006. and lo prepare finanal slalernents which accord with the a¢¢ountng record5 and comply with Regu1Jr} 8 of Ihe Charities Aecounts (Scollandl Regulations 2006 have not been m81. or 2. lo which, in rny opifiion. attention should be drawn in order lo enabk 8 proper unéeislandin9 of Ihe financial stsiements le be reached Davrd Renton BA FCCA Greaves V¥Èsl & Ay 8 Sl. Ann's Place EH414BS Haddinglon East Lolhian 5 Jyne 2026
DUNBAR DAY CENTRE SCIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR ThIE YEAR ENDED 31 MARCH 2026 Current fiTraThcial year Ut)re8tpicted Unrestricted funds general do5ignated 2026 Re¥tsicted funds Tots Total 2026 2026 2026 2025 Notss Incomg from= Donations and le9aGie5 Chaniable activities Other Irading aclivilies Investrnenls 180.631 60,076 11,506 192,137 60,078 1.152 2.077 167,128 54,676 3,288 2,612 2.077 Total lftcomo 243.936 11.506 255,442 227.704 Expenditure tstl.. Charitable acti¥itie5 220,521 15.732 238,253 205,256 Totsl 8xp8Thditure 220,521 15.732 238.253 205.256 Net incomo11oxp8ndituvg1 23.415 14,2261 19,189 22.448 N¢t movemant in lund$ 23.415 14.2261 19.189 22.448 Re¢on¢ilFation of funds.. Fund ba18nce5 at 1 April 2025 117.855 75.OLM) 6.175 199,030 176,582 Fund balances it 31 March 2026 141.270 75.000 1,949 218.219 199.030 The $iatement ol IinanrJal athivitses indudes all gain$ and losses reCogned IA the year. All income and expenditure d¢iive ftom continuing aGlivibes
DUNBAR DAY CENTRE SCIO STATEMENT OF FINANCIAL ACTIVITIES ICONTINUEDI INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2020 Prbor fsnancial year Unre8trict8d Unrestricted fvThd$ ILtnd8 genor31 designated 2025 Rèstrleted funds Tolal 2025 2025 2025 Nots8 lTrcom• from= Donaisons and bgacies Chaiiiable 8C11vities Other Iradin9 Jetl118 Inve$tmenls 163.128 54.676 3.288 2.612 167.128 54.676 3,288 2,612 Total Income 223,704 227.704 Exp8rJdituro OD.. Charitable activities 197.238 8.018 205,256 Totsi frxpvndrtr6 197.238 8.018 205,256 Net Incomellexpgnrtiturl 26,466 14,0181 22.448 Tian5fers beN¥een funds 20.024 120,0241 Not movement It) funds 48.490 124.0421 22,448 Rècon¢116ation ol fuTrdts= Fund balknees 811 April 2024 71,385 75.QQO 30,217 176.582 Furtd balancos at 31 M¥r¢h 202S 117.855 75,000 6.175 199.030 The siatemenl of linana>l a¢twilS Includes al gains and losse5 reeognis8d in the yeai. All income and expeid1re derive from continuing acti¥ilies.
DUNBAR DAY CENTRE SCIO BALANCE SHEET AS Af31 MARCH 2026 2026 2025 Noles Fbxed assets Tangib assets 13 34.370 45.060 Currgnt a98ets Dèbtors Cash at bank and in hand 14 6.400 212.694 4.704 192.762 219,094 197 466 Crnditors.. amounts falling dug within otto ygar 15 115.6001 Net current assets 203.579 181,866 Yotal 888ets 10S8 current liabilities 237.949 226.926 ¢ditor0.. amounts falling due aft#r more than on¢ yeaf 16 119,7301 127.8961 Net a88Ot¥ 218.219 199,030 Tho lund¥ ol the Oay Centrt Reslrtte¢S Incorne funds Unie5triGled funds- gtrneral Unfeslacted funds- designated 18 1,9d9 141.270 75.000 6.175 117.655 75,000 19 218.219 199.030 The finanual $iatemenis were approwed by the Trustees on 5 June 2026 Ronald Tinkler TnE8ts8 Catherine MKJdleton FiLSY Tru8toe Ljdl UL fvj L
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢covnting poIiGitrS Charity iThforniatlon t)unbar Day Centre SCIO (Day Centrel is o Scottish Charitable Incorporated Organisation regisl8red wrth the of the Scollish Charity Regulator IOSCRI. nUmr SC052532. The regtstered office is Bakerscroft. We$tgalÈ. Dunbar, East Lolhian. EH42 1JL. 1.1 At¢outht6ng convention The finanoal 51alemenls have been prepared in ac¢or(lan¢e wth the Day Centre's goveming dowmenl. the CharilEs and Trustee Investment Iseotlandl Act 2(h)5. the ChariliÈs Accounts (Scotlandl RegulaiK)ns 2006. FRS 102'The Finanaal Reporting Slandard applicab in the UK and Republ of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Slalemenl of ReMMended Pfadice applicable 10 thanlies preparing their accoun15 in a¢cordan¢ with the Finan1 Reporting Stsndard applicabk in the UK and Republic of lielaDd IFRS 1021" The Day Centre Is a Public Benefit Entity as defined by FRS 102 Thè Day Centre has taken adv4nlage of provisions in the SORP for ¢harkte$ nol to ptepare a 51aternent of cash fb%vs The finanual statements are prepad in Sterling, which is the functional currency of lh8 Day Cent. Monetary amounts in Ihese financial slaternènts are rounded lo the neare51 £. The financkl $iaiements ha¥e been pr8par8d under the historical eosl convenlion The pnntypal accounting policies adopted are set out b81ow. 1.2 Goin9 contem Al the time of Bpprowng the financial 51aleFneni$, the Trusiees hav? 8 ro¥sonable èxpectation that the Day Cenlre ha5 adequate resources to conhnue in operabonal exisi8nce for the foreseeab18 fvlur8. Thv5 the Trustees continue lo odopl the going conceln basis of aCc)untIng In preparin9 the finanttal slaternen15 1.3 charttablg lynd$ Urtrestricied funds are availab lor use 81 discrtlon of Ihe Trustees in furth8rano ol Iheir ¢harilablg ¢bjtr¢knves. OesNJnated funds cornpr fur$ which have b88n sel a5Kle 81 the discretion of the Tru51ees lor specrfi Pufposes The putposes and use5 of Ihe de$vJnated funds are sel out in the notes lo the financial $tementS Restricted lunds are subject to 5peryfic condiknon$ by donors or granior5 a$ lo how they may us8d. The purposes 3nd uses of the restricted funds are set out In the notes lo the financial slaltrmenls. 1.4 Income Income Is recognised when the Day Cènire is k9gally enlilted to il after any perfoimance cgnditrons have been rnet, Ihe amounts can be rnea5UTed reliably, and il is probable Ihai income will be reIved. Cash donations are recognised on ieeeipl. Other donation5 are recogni8ed once Ihe Day C8nlre h85 bèen notified of the dtrnalion, unSS performanee conoilions require deferral of the amount Income 18x recoverable In relation lo donaiions received unoer GIftAid or deeds of covenanl 1$ recognised al the time of the donatioll. Legac$ are r?co9nised on receipt or otherwise if the Day Centre has been notfied ol an impènding dislribubon, the amount is known. and rec&ipt is expected. If the amount is not kni)wn. Ihe *8cy treaiod as 3 contingent as8et. Grants are recognised when the Day Centre has an enti1ment lo the funds and any condition5 linked lo the grknls have been mel. tre pertorniance conditions are attached t¢ tht grant and are yel 10 be mel. the income is recognised as a Irdbdty and induded on Ihe balan Sheet 0$ deférred incorne to be rèleased
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 IconUnu4d} l.S ExndIt Expenditure 1$ tscognised once Iheie 1$ a legal or conslruclive oblvjaiion lo Iran5fer economic benefil lo a ird party, Il is probable Ihal a transfer ol economic benefits w¢ll be tequired In settrnent, and the amount pl Ihe obligation can be FneaSud teliably. Expèndilufe Is clas5ffie¢J by a¢ii¥ty. The cos15 of each adivrty are made up ol the total ol direct costs and shared costs. indudiTrJ support ¢osis involved in undertoklng Èach aclmty. D1cE to$is attrtsulable 10 g single activity are allocated direcity to that actsvity. Shared costs which ContrUle w more than one 2Ctplty and support W515 whieh are not allflbulab to a single activity are apportioned beNveen those activities on a basis consistefjt wlth the use of r850urTr$ Central staff usls are alloc&led on the ba$is Qf time spent. 8nd deprec5alion charges are allocaled on the POFtion ol the a55el'5 use. 1.6 Tanglblo fixed a$gets Tan9ibEe fixed assets are iTri118lly measured al c05t and $ubsequenlly ffleasured at cost or valuaiion. nel of depre(Jalion and any inpairmenl k15ses Depreciation is reco9ni88J so a$ 10 wnte off the c051 orvalualion of a55ets less Iheir rewdual values over their useful Iwes on the following b3se$". Finures and fittin9S Computers Molor wehe8 15% reduing balanc8 33% straight lin8 25% reduang balance The 9ain or loss arising on the dispo$al of an asset 15 dtiefmlned as the differencè beNveen Ihe sale proceeds and the carrying value of the asset. and is reeognised in the siatemenl of linantyal actsviiies. 1.7 Impairn¢ttt of tlxed a868ts Al each reporiing end date, the Day Cenire reviews the carryin9 amounls of its tangle assets lo detsrmin8 wheiher there is any indirgiion that those assets have suffered an Impa11m?nl los$. K any such indwtion exists, the recoverabl¢ amount of the assel is eslimaled in order 10 detemiine the exte¢)t of the impaimienl Ios51rf anyl- IA Cash and cash equivalents Cash and cash equivalents Inclulte cash In hand, dep0511S he&J al call %Yilh banks, olh8r short-lem liquKI investmen15 With original maiurilies of th month5 or less. and bank overdraft9. 8ank overdraft5 arg sho¥vn within borrowiD9s in current Iiabililies 1.9 FlThan¢ial instrum¢nt8 The Day Centre has eed 10 8pply the provisions of Section 11 'BaS Finanual In$iruments' and Section 12 'Qther Financia5 Instruments Issue5. 01 FRS 102 10 all of its finanual insirumentS. Finanoal In$trumen15 are recffjnised in the Day Cenlre's bartCÈ sheei when ihe Dgy Centre becomes party to the conlr?dual provisiors of the instrument. Finanryal assels and liabilities are offset, with Ihe fiel amounts presented in the financial stalemenl$, when there Is a legally enlorceable rvJht to set oft Ihe reeogntsed amoynts the 15 an intentbOD lo Sett oft a nel basis or lo realise tbe a55et and sellle Ihe liabihty simultaneously 10
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 AccountiB9 poIIcs (connYod} •si¢ Ilnancl814s5ets BasiG finantsal assets, whKh include debiors and cash and baLance5. are Initially measuod al tsansaction price induding transaction costs aftd aft 8ubsequenJy rANYdd al arnortised ¢x)s1 using the effeGtive interest method vnless the affangemenl constsiule8 a financing Iransaclw)n. where the Iransactw is measured at the presÈni vahje of the future Rcepts d180Junted at a markei rate of inieTest. Finanoal a55È1s d4ssrfied as rec£1Vab wilhln one year ara not amtritised. Bask fsn8ncial liabilitles Basi¢ financial Iiabililies. includtn9 creditors and bank loans are initially cOgnIsed al IransaclK)n prica unkns5 the arrdngemenl con51itules a finaftcing Iransaclion, where the debt Inslrumenl Is measured at the piesent value of the fulurÉ payments di5Gounted 21 a market rate of interesi. Finanoal liabiithes classrfied as pay8ble within one year are not amortised. D8bl instruments are subsequently carried al amorti5e¢ ctsi. u$sng the effectNe inteY8St rate Mett. rrade credilors a vWwJations lo pay for 9o¢d$ or serwces thal havè been acquired in the 01n8ry coutse of tspefalions from 5upp1iets Amounts payable are cla8srfEd as Iiabililies if payment is due wthin one year or kss If nol. they ale presented as non-currefil liabiliti#. Tfade creoilor5 are recogntsed inilially at tran$a¢tion prK8 and 5ubsequenlly measured at amorttsed c051 using the effecb¥e intere51 m81hod. Derncognilion of fthanci81 IMbllityes Finanual lbIlItieS are derecognised when the Day CentRs contractual oblvJation5 expire or are di5Gharge or c8nlled. 1.10 employee benèfrts The cosi of any unused holiday enlillement s recogni5ed in the period In whith the employee's SeThS are receNed. Termination benefits are reeegnised irnmediately a5 an expense when the Day Centre demonstrably commitied to t8rminat¢ lh¢ employment of an amployee or lo ptovvje termination benefrts. 1.11 Retsrement bonefits Payments to defined conirtbulien rel1ment benefst scheme5 arè thargod as an expense as they fall due. 1.12 Lea8Vd Leases are dassified as financÉ lea58s whenever the terms of the 8$e transfer 5ubsianlialty all the nsks and iewards of ownership to the le9sees. A11 other leases are cl855ified as oper81ing lease5. Assels hehj undtr finance aSe$ are recognised as assets 81 Ihe l¢)wer of the assets fair value al IhE date of Inc*ption 3nd the psent value ol the minimum Se payments. The olaied liability 15 Indudgd in the balanc8 sheet as a finan lease obligation. Lease paymefFts are liealed a$ consisting of opi181 and interest elements. The interest is charged to n81 incomellexpenditurel fol the year so as to Froduce 8 cmslant periodic rate of nteresi on the remaining b81ance of the IFabi11ty.
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2026 Critical accounting è&tlmats8 and jud9em•nts In the application of Ihe Oay Cenlre's aGGounling policles. Ihe Truslees are required lo make judgernenls, estimates and a55umplK)ns about Ihe carrying amount of assets and liabilit$ that are not reaiSily apparent from other sources. The eslitnaies and associated a5sufflplions are based on historitAI expenence and other ractors that are conSere 10 be relevant. Actual results may differ from these e$mates. The estimates and underlying assurnpkn.ons are reviewed Dn an ongoing basis. Revisn5 lo e$tlmaies are recognised in the per in which the estimate is revised where the revision affects only that P9ri0Lt. or In Ihe penod of the r&vEion and future perd5 where the revision affects both current and fvtyre periools. Incom¢ from doTb8tions and legaciE$ Unrestslctod Ro¥tricted lynds funds 2026 Totsl Unre¥tricted Ro8tr¢t•d furyds fursd8 202$ Tolal 2026 2026 2025 2025 Grants- East Loknia con Other 167.986 12.645 167.986 24.151 162,448 680 162.448 4.680 11,506 4.000 180.631 11.5( 192,137 163.128 4.000 167.128 In¢ome Irom charilabl a¢t6vIt8 LIntrIcted funds 2026 Unre$tricted funds 2025 Charitzblè a¢VIo8 Member5 coniribuiions Rental income 58.081 1,995 51,753 2,923 60.076 54.678 Incomg from other tradiTrg aetiviti08 UnrEJtrl¢ted Unr•&tricted funds funds 2026 2025 Fundr3Ising 1.152 3.288
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Income from inve8trnonlS Unrgstrl¢ted Unrn¥tsttt•d funds funds 2026 2025 Inlernst feceivab 2,077 2.612 EAptrthdituto on charStablg artivitiB¥ Chavitable ctsvrt88 2026 Charitable aclivit88 2Q?S Dirètt eosts Staff costs Veh and travel costs Group aciivilrds Meal expenses 153,607 10,531 2.997 15.124 134,279 20.401 2.704 182.259 168,515 Shafe of $upport¥nd gov•man¢e costs l¥ee not 81 Svpport 53.994 36.741 238.253 205,256 Analys1$ by fvnd Unreslricled funds- general Reslricled fund$ 220,521 15.732 197.238 6,018 236.253 205.256
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Support CO8t¥ alloc4tsd to actNilig$ 2026 2025 o8preuan kleai. light and rates Repair5 and upkeep Insuran Telephone Stationery, post and &dvert151ng Registration. prote5Stonal fees and Ir3ining SubscTiplions and liences Accountancy Bank charges Sundry Lease interest 12,072 2,277 20,980 1.837 1.144 1.479 193 3.994 6.890 583 1.139 1.4( 15,061 7,187 2.784 1.103 125 1.370 5,659 305 1.298 53.994 36,741 Analy8ed been-. Charitable activiS 53.994 26.741 None of the Twslees lor any persons o)nnecled with Iheml received any rtrmuneralion 12025." £Nill er benefils12025. £Nill from the Day Cenire during the year 10 Ernployeo The average monthty number ¢f employaes during the year wos". 2026 Numbgr 2025 Number Employmont costs 2026 2025 Wages and salar5 Other pen$Tr ¢o3ts 149,674 3.933 131.693 2.586 153,807 134.279 There weFe no eOyeeS whese an•ual remuneration wa5 more than E60.01)0. 14
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS {coKfiNUEDI FOR THE YEAR ENDED 31 MARCH 2026 11 Rotirement benerrt schemes 2026 2025 Doffned eontribtsiion schomes Charge to prorrt or Ios5 in respe¢1 ¢f de&d coniiibution sthemes 3,933 2.586 The Day Cenlie opera$ a defined conlributson pensw)n scheffje for all qua11fying employees The asseis of the scheme are hekl separaiely trom those of the Oay Centre in an independeniiy 8dmsnislef£d lund. 12 TaXaOn The Day Centre 1$ exempt from laxalion on ils actiw1185 because all its incorne 15 applied for charitable purposes. 13 Tangible fixèd a888ts Fbxlf8S tings Comwstern Motor vèhic9 Co¥1 At 1 April 2025 AdditKns 4.788 1.382 6.084 49.249 80.121 1.382 Ai 31 Marth 2026 6,170 6.084 49,249 $1,503 0opreGiatlon and impai¥merEt Al 1 April 2025 Depreciation chèrged in Ihe ye8f 718 812 2.034 2,020 12,309 9,240 15,061 12,072 Al 31 Marth 2026 1.530 4.054 21.549 27.133 Carrying amouftt At 31 March 2026 4.640 2,030 27.700 34.370 Al 31 Marth 2025 4,070 4.050 36.940 45,060 14 Oebtor¥ 2026 2025 Amounts falliny due wlthln on• yo?r.' Other d8btor5 Prep3yments and acuued Income 3.073 3,327 2.800 1.904 6.400 4.704 15-
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 15 Creditors= amoufily f8lltng due wsthin ono year 2026 2025 Notes obgaIn$ under finance Leases Trade trÈdiiors 17 8.1G6 7.349 7.795 7.805 15.515 15,600 16 Crodltors: ¥mounts tslling due aftef more thaD ong yoar 2Q26 202$ Note$ Obf¥Jaiions under finance leases 19.730 27.896 17 Finance leaie oblLg4tytsn¥ Future minilnvm lease payments due under finance leases. 2026 2025 Within one year Wilhin and five years 8.166 19,730 7,795 27,896 27.896 35.691 18 Roslricted fuhd8 The restricted fund5 of Ihe Oay Centre comprise tre unexpended balances of donations and grants held on Irusl lor specific puipose At l Aprfl 2025 IncoJThng T8sourcfy$ Rosourc•8 exnded TFan$lefS At 31 Ilarch 2028 61ylhe Trust Co-op- Grant iowards outde fumiiure Dunbar Community Ctsuncil. Beoth wheelchair outing5 Dunbar Baplist Church outsiLSe painting Tyne & Esk- offic& refurbishment Dunb8r Gommunity Counal- Local pnorilies grant 6.175 16.1751 125 125 759 12811 478 500 15001 8.461 18,2951 166 1.661 1.180 6.175 11.5( 115,7321 1,949 ie
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 qB Re8trietèd lund8 Icortitnuodl Prgviovs yoar.. At l Aprfl 2024 InconArtg resvur¢•$ R•sour¢os exp8rFded Yranslers At 31 Ihrch 2025 Lec81 Development Fund Leisure Account 81ythe Trust 4.000 14.0001 15.217 1S.000 14,0371 14,7881 6.175 30.217 4,000 18.0181 120,0241 6.175 The purpose ol the r&slTrcled funds are a5 folk)%vs. 81ylhe Trust- Ih1S F8presents funds awarded to pay for r8p&cement chairs èrtd Inttrmal painting. Co-op- Ihis Ys 2 gfant towards outs8 furnilyre. Dunbar Communty Counal- thi5 15 gr3ni funding for b8ach wheekhair oubng$. Dunbar Baptist Church- this is a denalion towards Cosi of oulskle painting. Ea51 Lothian Council Tyne and Esk. this is funding for refvlbishment Dunbar Community Council, Local Priorities Grant- IhL8 Is a grant for the a¢quisilon of new freezefs 19 Ullrtltllcted f¢Jnds- designaled The income fvnds of the Day Cenire incudes Ihe followithg deswjnated funt15 which have teen Sei aSle out of unreslrKted finds by Ih? Trustees for speufic putPOses. At 1 Aprfl At 31 March 2025 2026 Opeialing Cosi ReseNe 75,000 75,OOQ Pr•¥ious ye#f= At 1 April At 31 March 2024 2025 Oporaling Cost Reserv8 75.0(M) 75.000 17
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 19 Unre8trictgd funds. d86Ignated (Conb"nuedl Following discussi)ns arnon95t the Yrustees. il was agreed that Ihe Day Centre $hould desp3n8 )me of its n$triCi general fiJnd5 for the fofvowing described purpose". Operating Cost ResÈrve - this represent Ihe tru$tees' estimate of resources which 5houkJ be set aside t¢ cover operating cost lor six months in Ihe Èvenl thai external funding were to cease 11 was agreed at ihe April 2028 Trustee meelin9 that the Operaliry Cost Re8?The should bg ineieaswj lo E125.000 and this wa5 madÈ eltects"¥e on 11 May 2026 20 Uthrestréctsd funds The unreslricled funds of the Day Cenire comprise the unexpended balance5 of donations and gran15 Ylhich are not subied lo $petyf eondilKns by dortors and grantors as 1¢ how ihey may be used Al l Aprll 2025 Incoming rpsourtes ResourcF¥ expended Tran8l•rs At 31 Ilarch 2026 General funds 117.855 243.936 1220.5211 141.270 Provlous ygar.. At 1 April 2024 Inroming Re$ource8 r¢ourte8 expended TTan¥fèrs At 31 March 2025 General funds 71.365 223,704 1197.2381 20,024 117.855 21 Analysis of Detassets belween fund8 Unrestricted UTrre8irfctsd fLtnd8 fiJnd6 gènoral dèsignated 2026 2026 Re&trcted funds Totsl 2026 2026 At 31 March 2026.. Tangible ass815 Current a55etsllliab41itiesl Long tem Iiabililps 33.190 127.810 119.7301 1,160 789 34,370 203.579 119.7301 75.000 141,270 75.000 1.949 218.219 18-
DUNBAR DAY CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 21 Analysis of net a38ets betsveen funds (Continuèd) UnTg8trltted Unrnstrlctod lund8 fund¥ general dÈ8ignatod 2025 2025 Ro8tri¢tBd funds Totsl 2025 2025 At 31 Mareh 2025.. Tangib assets Current as5etsll1iabltft$I Lon9 term liabililies 45,060 100,691 127,8961 45.060 181,866 127,8961 75,000 6.175 117.855 75.000 6,175 199.030 22 Ralated paty tran6a¢tions There were no di5dosabk ielaled party Irensa10Th$ durlng the y?8r12025". NonÈl.