Registered number: 03584750
Charity number: 1071829
(A company limited by guarantee)
TRUSTEES' REPORT AND
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
CONTENTS
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE PERIOD ENDED 30 MARCH 2023
The Trustees present their annual report together with the audited financial statements of the charitable company for the period 1 April 2022 to 30 March 2023. These financial statements are in respect of the period 1 April 2022 to 30 March 2023. The previous period and comparative was for the 8 months ended 31 March 2022.
The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the charitable company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
a. Constitution
Forward Day Centre Limited ('FDC') is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 19 June 1998 (amended in 2002 & 2017). It is also registered as a charity with the Charity Commission (number 1071829). The Trustees of FDC are the only people with voting rights.
b. Recruitment and Appointment of Trustees
On appointment trustees receive an induction and training to aid their understanding of Forward Day Centre. The pay of senior staff is reviewed annually by the Trustees and assessed against comparable market rates for similar charitable institutions, having regard to the particular circumstances of Forward Day Centre.
c. General Management
Major risks have been reviewed and systems and procedures have been established to manage these risks.
d. Public benefit
The Trustees are of the belief that public benefit is provided by the charity for the advancement of education and relief of those in need by ill-health, disability or other disadvantage.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Objectives and activities
a. Mission Statement
b. Forward Aim
∙To enable members to be independent,
∙To support members towards employment,
∙To empower members to consider options and make choices,
∙To involve members in their local community,
∙To enable members to be in control of their lives,
∙To always take care of the people around us.
c. Forward Objectives
∙To develop and deliver a diverse programme of activities to support members to achieve their individual goals
∙To listen to members opinions and requests and enable their opinions to be heard
∙To be aware of the different ways members communicate and to communicate by the most appropriate means for each individual
∙To provide suitable and varied environments with level access, specialised equipment and adaptations where needed
∙To support members in a person-centred way and tailor learning to support their individual needs
∙To employ a diverse, innovative and skilled workforce to support members to achieve their personal goals
∙To provide the necessary training to provide the skills the workforce requires
∙To support members to travel independently by using public transport
∙To support members towards independence in money handling skills
∙To consult and take into account members and staff opinions on service changes and new projects
∙To ensure members are consulted and their opinions listened to before making company decisions
∙Tackling disadvantage and discrimination to bring about permanent and positive change
∙To advocate for members when necessary
∙To work in partnership with parents, carers and other outside agencies
∙To provide a safe service
∙To encourage a culture where members and staff can express themselves and report any concerns they have; including a robust safeguarding and whistleblowing policy
∙To provide a series of social events and times for relaxation
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Objectives and activities (continued)
d. Our Values
∙Providing the best for members
∙Opportunity - with no prejudices or limits being set on members’ potential
∙Communication – a basic human right; we will make sure that everyone's way of communicating is valued
∙Dignity and Respect – supporting members in a confidential and dignified manner that respects their beliefs, preferences, values and culture
∙Equality and Diversity - ensuring members are treated fairly and equally, specific to their needs and choices including areas of race, gender, disability, religion or belief, sexual orientation and age
∙Inclusive - supporting members to be part of their local community
∙Innovation, Empowerment and Determination - to enable members to succeed
∙Listening - to develop our services in accordance with members’ needs and wishes
∙Quality and Accountability - throughout the organisation
∙Partnership - respecting and working with other organisations
Achievements and performance
a. Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
b. Achievements
Forward continues to cater for a broad range of needs and aspirations for its service user members by promoting choice, independence and challenging attitudes that discriminate against people with disabilities.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Achievements and performance (continued)
c. Donations
Forward has benefited from the generosity of local West Norfolk people during this period in the form of donations and attending our fundraising events. We would like to thank everyone who kindly donated money to the charity or supported our projects through grants, awards or donations. Your kindness and support do make a huge difference to the people we support and enables members to progress, accomplish and experience new activities. We would like to thank the following: -
• Samphire Quilters (£300) • Snettisham Garden Club (£53) • Millfleet Shop (Collection Pots £131.68) • West Norfolk Wins (£229.50) • Tracy O’Dwyer (Staff Member) Organised Raffle (£178) Members have been refurbishing and maintaining the 4 planters within The Vancouver Quarter. The charity received funds for this from The Vancouver Quarter to help maintain and keep the planters looking great throughout the year. The Members and Staff involved in this have thoroughly enjoyed it. It is something that will be continuing throughout 2023/2024 also. During the period March 2022 to August 2023, Forward freed itself from the last remaining, mostly self-imposed, restrictions of the pandemic to offer Members a comprehensive range of activities, either in the community or centre based. This enabled Members to mix without the limitations of being in a bubble system and staff to stop wearing facemasks, and it was a gradual process to enable some Members who were anxious about change to adjust to the new circumstances. Consequently, when Christmas arrived, after much lobbying by Members, Forward celebrated with Christmas parties. Logistics, and because Forward had grown in size, meant that we had got to the point where two Christmas parties were needed, so we used the Dukes Head Hotel for the first time which enabled Members to walk to the party, instead of Forward having to organise transport. As ever, the parties were a truly memorable and joyous success. So, after a period of standing still, due to the pandemic, April 2022 to March 2023 was a period of change and development at Forward. This began with the long-needed renovation of the mens and ladies toilets at Millfleet. In addition, a new sensory room and de-escalation room were built to give Members the opportunities of calm environments and activities that involved sensory equipment like bubble tubes, fibre optic curtains and tactile equipment. Studio 1 benefitted from a stud wall to separate the workshop from the rest of the room, this included a window for borrowed light from the rest of the room. This also helped with the health and safety aspect of this area; new doors were put into the corridor and extra ventilation. Because we needed more provision to extend our charitable purpose to those people on Forward’s waiting list, and because in the event of a return to a situation where we needed to return to Covid rules, we continued to search for the right premises. We were particularly interested in raising the profile of people with learning disabilities and autism so opted for a high street presence that allowed for a gift shop at the front of the building with provision for sixteen Members working in day service activities at the back. This was an immense opportunity for members to learn employment skills and engage with the community. The shop also enabled us to sell products made at Ezone, and gifts made by local people. Ezone squirrel bars and hedgehog boxes were very popular. The shop opened just before Christmas and got off to a promising start, January was expectantly slow, but it was also a learning curve for everyone involved and a very positive experience that we feel will become more beneficial as time goes on. During this period Forward also redesigned the allotment and plans were made for clearing any clutter and broken wooden planters which had reached the end of their use.
d. In Conclusion
Forward is a sum of its parts. Members are progressing and supported to a very high standard to achieve their goals by a very focused, imaginative, and caring Support Team. Forward’s services are developing to enable
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Achievements and performance (continued)
Members to have the very best opportunities to progress, whether this is through sensory environments for complex needs, independent living facilities, promoting healthy living or opportunities to learn employment skills.
We would like to thank the Team Leaders and all the Staff team who continue to support Members with their activities and wellbeing and make the day services a vibrant, safe and stimulating environment. We would also wish to thank the Senior Management team, for providing a safe and innovative service for Staff and Members. We also need to extend our thanks to Parents and Carers who we continue to work closely with. Forward continues to work in conjunction with Norfolk County Council (NCC) Learning Disabilities Team, and this has been especially so during the pandemic. We would like to thank the West Norfolk Learning Disability Social Work team and NCC for their continued support throughout this time. We would especially like to thank Members who buy Forward’s services and continue to help develop them, they are an absolute pleasure and privilege to work with. Going Forward In the period April 2023 to March 2024 Forward will put the finishing touches to some of the areas we have changed. This will also include a new entrance gate from the Forward front car park to the main room for Members who prefer to come into the centre through a quieter route, other than the main doors. We will apply for grants to pay for new sensory equipment. We will also create new opportunities for Members to make music with modern electronic equipment. Ezone will create a heatproof ceiling on its conservatory, so it doesn’t bring so much heat into the unit during hot summers. We look forward to developing the shop and allotments with all the benefits that they will bring.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Achievements and performance (continued)
e. Training
Forward continued with an extensive programme of training of Staff during the period April 2022 to March 2023 as detailed below.
Financial review
a. Results
b. Reserves
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Financial review (continued)
c. Strategic Corporate Objectives for the Coming Year to April 2024
∙To listen to the views of Members and discuss issues in Forum meetings with them so that they can make informed decisions about the service Forward provides and take concerns and initiatives to Norfolk County Council through the Locality meeting
∙To extend the opportunities for Members to exercise fuller choice in programs in accordance with Forward’s aims and objectives
∙To design programs and activities that support members to progress towards their chosen aims and objectives
∙To create a kitchen that is suitable for creating products for sale in Forwards shop, including popcorn, chocolate raisins and sweets
∙To maintain four Vancouver centre planters to a high standard
∙To develop Studio 2 into a training area that enables Members to do course work that compliments the practical work they do
∙To further develop courses at No.33 in relation to the shop
∙To mend the leaking roof at Studio 2
∙To promote healthy living throughout Forward’s activities
∙To promote recycling, upcycling and awareness of the environment amongst members
∙To continue to build delivery of public service contracts to provide income to finance and develop our charitable work.
∙To continue to train all staff in Positive Behavioral Support
Statement of Trustees' responsibilities
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
∙so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
∙that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Whitings LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FORWARD DAY CENTRE LIMITED
We have audited the financial statements of Forward Day Centre Limited (the 'charitable company') for the period ended
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FORWARD DAY CENTRE LIMITED (CONTINUED)
The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
∙the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
∙sufficient accounting records have not been kept; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙we have not received all the information and explanations we require for our audit.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FORWARD DAY CENTRE LIMITED (CONTINUED)
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
∙Enquiry of management about any known or suspected instances of non-compliance with laws and regulations and fraud;
∙Enquiry of management around actual and potential litigation and claims;
∙Reviewing compliance with laws and regulations;
∙Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and
∙Performing audit work over the risk of managment override of controls, including testing of journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the course of normal business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FORWARD DAY CENTRE LIMITED (CONTINUED)
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Greenwood House
Greenwood Court
Skyliner Way
Suffolk
IP32 7GY
14 August 2024
Whitings LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 03584750
BALANCE SHEET
AS AT 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 03584750
BALANCE SHEET (CONTINUED)
AS AT 30 MARCH 2023
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 144 of the Charities Act 2011.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
The charitable company was incorporated in England & Wales and the address of its registered office is St Margarets, Millfleet, King's Lynn, Norfolk, PE30 5EG.
The charity is also a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. These financial statements are in respect of the period 1 April 2022 to 30 March 2023. The previous period and comparative was for the 8 months ended 31 March 2022.
2.Accounting policies
The accounts have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the level of expected income and expenditure for the 12 months from the date of signing these accounts and are satisfied that the charity will continue as a going concern. The Trustees have noted they expect a deficit position to be reported for the year ended 31 March 2024, but that they have considered the position of the charity and are satisfied that they have enough reserves to ensure they remain a going concern.
All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
2.Accounting policies (continued)
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity are apportioned between those activities on a basis consistent with the use of resources. Support costs which contribute to both support and charitable activities are apportioned based on the proportion of staff numbers working on support functions. Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
2.Accounting policies (continued)
No depreciation has been charged on freehold property where the remaining useful economic life of the properties is so long, and the residual value so high, that such depreciation charges would be deemed to be immaterial. Internal improvements to freehold property has however been depreciated at 7% straight line.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
2.Accounting policies (continued)
The charitable company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charitable company to the fund in respect of the period.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
9.Analysis of expenditure by activities (continued)
Audit and accountancy fees are both charged by the charitable company's auditor.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
During the period, no Trustees received any remuneration, other benefits or expenses (2022 - none).
The charitable company is exempt from corporation tax on its charitable activities.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 28
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held seperately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £33,359 (2022 - £22,760). No contributions (2022 - £4,114) were payable to the fund at the balance sheet date.
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 30
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 31
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 32
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 33
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 34
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 35
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
21.Analysis of net assets between funds (continued)
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FORWARD DAY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2023
Page 37
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