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 m￿￿1￿10￿ 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 f￿anG￿lI 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 I￿land. and the Charities SORP "Accounting and Reporbng by
chan￿e$.. Slalemenl of Recommended Practir* applicable lo charities preparing their accounts in accordance with
the Finantial Repor**g siandard appl￿ti￿￿ in ihe UK and Republic of Ireland IfRS 1021".
Oblectivo$ 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 9￿eT Peop￿ In the distrid of Dunbar by provh1ing suitable
faolilies lor care. sooal actsvilies. recreation. gU￿all¢e and advtce including the proviston of trained staff and by
encouraging the raBin9 of funds and sponsorship for these puTp05e5.
Public benefit
In cons￿ering the op8ralion. aehievemenis and performance and finan￿5 of tho Day Centr8. Ihe Trustees are
$atisfied that public benefit has been pro¥￿ed In a￿ordanCe 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 Scott￿h 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 Operat￿n$ 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$hmeni 8￿j IT
up3rades',
Continued support for employe85 lo underfake appropriate pr￿e$s￿jnaI qualrficalioDS and relevant lob-
related IrainiThg ha$ beèth suc£essfiJl and well received..
Rewew and update of Risk fteg￿ter con*nenc8d and is ongoing by Tmste?s'.
A roEu$ on continued effofls ￿ source sfflalkr l¢ical grantsffinaTrcial support has been $￿￿$sIU1 In
ènhanting members experien￿8 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" fal￿ng 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 be￿aen 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 gI￿n 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 serv￿8 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 COMM￿le0 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$tses' re8ponslbilities
Thè Trustees are responsible for preparing the Trustees. Report and the finanryal st8￿MentS in a¢¢*rdance with
applicable and United Kingdom Accounting Stsndards Iuniied Kin9dom Gtnerally Accepted Aco)unting
Practs(tl.
The law applicable to charities in Scolland requires the Trustees lo prtpare financial Statements for each f￿andal
year which 9i¥e a true and fair ¥Y8w ol the slate Of affairs of the Day Centra and of the incoming re50urcts a
sp￿1¢&110￿ ol re50urtes of Ihe Oay Contre for thai year.
In preparing these linanoal 5tsternents. the Trustees art required to..
- 5eleGt syiiabla accounling policE$ and then apply Ihern mnsi$tèntly',
obserye the rnelhods and pnnaple5 In the Charbties SORP,
. make judgernenls and estimate5 that arÈ reasonable and prud￿1",
stale whelher applr*ble 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 5rregula￿￿e3
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 p￿paratIOn of the fin3nci•l stèiemenis in attordance wilh ihe
ierms of the Charit￿5 8nd Trustee Investment Iscoiiandl Act 2005 and the Charities Accovnl$ ISco118ndl
Regulatrons 2006. The Day cen1￿ Titsstees c005Kler Ihal the audit reqU1￿ment 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 inc￿￿e$ a review ol Ihe accounting records kept by the Chanty and a comparisofi of the
financial 8tatemenl$ presenled with those re￿rds. 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 finan￿al slalernents which accord with the a¢¢ountng record5 and comply with Regu￿1￿Jr} 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 reCogn￿ed 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 Jetl￿11￿8
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 frxpvndrt￿r6
197.238
8.018
205,256
Net Incomellexpgnrtitur*l
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¢twil*S Includes al gains and losse5 reeognis8d in the yeai. All income and expeid1￿re
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 Fi￿LSY
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. nUm￿r SC052532. The regtstered office is Bakerscroft.
We$tgalÈ. Dunbar, East Lolhian. EH42 1JL.
1.1 At¢outht6ng convention
The finanoal 51alemenls have been prepared in ac¢or(lan¢e wth the Day Centre's goveming dowmenl. the
CharilEs and Trustee Investment Iseotlandl Act 2(h)5. the ChariliÈs Accounts (Scotlandl RegulaiK)ns 2006.
FRS 102'The Finanaal Reporting Slandard applicab￿ in the UK and Republ￿ of Ireland" and the Charities
SORP "Accounting and Reporting by Charities.. Slalemenl of Re￿MMended Pfadice applicable 10 thanlies
preparing their accoun15 in a¢cordan¢* with the Finan￿￿1 Reporting Stsndard applicabk in the UK and
Republic of lielaDd IFRS 1021" The Day Centre Is a Public Benefit Entity as defined by FRS 102
Thè Day Centre has taken adv4nlage of provisions in the SORP for ¢harkte$ nol to ptepare a 51aternent of
cash fb%vs
The finanual statements are prepa￿d in Sterling, which is the functional currency of lh8 Day Cent￿. Monetary
amounts in Ihese financial slaternènts are rounded lo the neare51 £.
The financk*l $iaiements ha¥e been pr8par8d under the historical eosl convenlion The pnntypal accounting
policies adopted are set out b81ow.
1.2 Goin9 contem
Al the time of Bpprowng the financial 51aleFneni$, 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 re￿Ived.
Cash donations are recognised on ieeeipl. Other donation5 are recogni8ed once Ihe Day C8nlre h85 bèen
notified of the dtrnalion, un￿SS 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 enti1￿ment 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 Ex￿ndIt￿
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 sett￿rnent, and the amount pl
Ihe obligation can be FneaSu￿d 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. D1￿cE to$is attrtsulable 10 g single
activity are allocated direcity to that actsvity. Shared costs which Contr￿Ule w more than one 2Ctplty and
support W515 whieh are not allflbulab￿ to a single activity are apportioned beNveen those activities on a basis
consistefjt wlth the use of r850urTr$ 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$".
Finures and fittin9S
Computers
Molor weh￿￿e8
15% reduing balanc8
33% straight lin8
25% reduang balance
The 9ain or loss arising on the dispo$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 tangl￿e assets lo detsrmin8
wheiher there is any indirgiion that those assets have suffered an Impa11m?nl los$. K any such indwtion
exists, the recoverabl¢ amount of the assel is eslimaled in order 10 detemiine the exte¢)t of the impaimienl
Ios51rf anyl-
IA Cash and cash equivalents
Cash and cash equivalents Inclulte cash In hand, dep0511S he&J al call %Yilh banks, olh8r short-lem liquKI
investmen15 With original maiurilies of th￿￿ month5 or less. and bank overdraft9. 8ank overdraft5 arg sho¥vn
within borrowiD9s in current Iiabililies
1.9 FlThan¢ial instrum¢nt8
The Day Centre has e￿￿ed 10 8pply the provisions of Section 11 'BaS￿ Finanual In$iruments' and Section 12
'Qther Financia5 Instruments Issue5. 01 FRS 102 10 all of its finanual insirumentS.
Finanoal In$trumen15 are recffjnised in the Day Cenlre's ba￿rtCÈ sheei when ihe Dgy Centre becomes party
to the conlr?dual provisiors of the instrument.
Finanryal assels and liabilities are offset, with Ihe fiel amounts presented in the financial stalemenl$, 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 poIIc*s
(con￿nYod}
•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 0￿1n8ry 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$a¢tion prK8 and 5ubsequenlly measured at amorttsed c051 using the effecb¥e intere51 m81hod.
Derncognilion of fthanci81 IMbllityes
Finanual l￿bIlItieS are derecognised when the Day CentRs contractual oblvJation5 expire or are di5Gharge
or c8n￿lled.
1.10 employee benèfrts
The cosi of any unused holiday enlillement s recogni5ed in the period In whith the employee's SeTh￿*S are
receNed.
Termination benefits are reeegnised irnmediately a5 an expense when the Day Centre demonstrably
commitied to t8rminat¢ lh¢ employment of an amployee or lo ptovvje termination benefrts.
1.11 Retsrement bonefits
Payments to defined conirtbulien rel1￿ment benefst scheme5 arè thargod as an expense as they fall due.
1.12 Lea8Vd
Leases are dassified as financÉ lea58s whenever the terms of the ￿8$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 p￿sent 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 conS￿ere￿ 10 be relevant. Actual results may differ from these e$*mates.
The estimates and underlying assurnpkn.ons are reviewed Dn an ongoing basis. Revis￿n5 lo
e$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 per￿d5 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
co￿n￿
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¢t6vIt￿8
LIn￿trIcted
funds
2026
Unre$tricted
funds
2025
Charitzblè a¢￿VI￿o8
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
o8preua￿n
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 be￿en-.
Charitable activi￿S
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 salar￿5
Other pen$￿Tr ¢o3ts
149,674
3.933
131.693
2.586
153,807
134.279
There weFe no e￿￿OyeeS 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 TaXa￿On
The Day Centre 1$ exempt from laxalion on ils actiw1185 because all its incorne 15 applied for charitable
purposes.
13 Tangible fixèd a888ts
Fbxl￿f8S
tings
Comwstern
Motor
vèhic￿9
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
ob￿gaI￿n$ 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
ex￿nded
TFan$lefS At 31 Ilarch
2028
61ylhe Trust
Co-op- Grant iowards out￿de
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 outs￿8 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 aS￿le 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 as5etsll1iab￿ltft$I
Lon9 term liabililies
45,060
100,691
127,8961
45.060
181,866
127,8961
75,000
6.175
117.855
75.000
6,175
199.030
22 Ralated paty tran6a¢tions
There were no di5dosabk ielaled party Irensa￿10Th$ durlng the y?8r12025". NonÈl.