Charity registration number SC028007 (Scotland)
Company registration number SC273424 (Scotland)
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs C A Duncanson
Mrs J Surfleet
Mr J F S Pratt
Mr D A Lees
Mr R Grant
(Appointed 29 January 2024)
Charity number (Scotland)
SC028007
Company number
SC273424
Principal address
St Regulus
6 St Andrews Street
North Berwick
East Lothian
EH39 4NU
Registered office
St Regulus
6 St Andrews Street
North Berwick
East Lothian
EH39 4NU
Independent examiner
Douglas Gould LLB CA
Greaves West & Ayre
8 St. Ann's Place
Haddington
East Lothian
EH41 4BS
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Notes to the financial statements
9 - 19
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The directors/trustees present their report and financial statements for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Day Centre's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

Objectives and activities

The objects of the charitable company are to promote the welfare of older people by:

 

 

 

 

 

 

 

In support of these objects the charitable company runs a Day Centre as a place to meet for tea, coffee or lunch. It also provides a wide range of activities such as musical entertainment, quizzes, card & board games, tea dances, arts & crafts, slide shows & films, talks & demonstrations, computer skills and outings.

 

The Centre works with other local and national organisations in support of their objectives.

Public benefit

In considering the operation, achievements and performance and finances of the Day Centre, the directors/trustees are satisfied that public benefit has been provided in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and guidance provided by the Office of the Scottish Charity Regulator.

 

The directors/trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the Day Centre should undertake.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance
Significant activities and achievements against objectives

Achievements are many and varied and can be summarised as follows:

 

Whilst outside the reporting period to 31 March 2024 the directors/trustees would also highlight that progress continues in the current year:

The outcome for the year was a surplus of £7,510 (2023: surplus of £72,180) being recorded. Our service payment from East Lothian Council remained static. We continued to receive funding from the Carers Act initiative administered by East Lothian Health and Social Care Partnership. This initiative is designed to support carers. We received amounts representing one and a half years in our previous year – 31 March 2023. This rather skews the split of income between 2024 and 2023 and shows 2023 in a favourable light.

 

There is no certainty that the Carers Act monies will continue beyond the short term. In the current year we an inflationary increase in our service payment which was welcome given our staff cost increases where we meet (and exceed) all requirements for National Living Wage and Scottish Government minimum wage of £12 per hour.

 

Our Member attendance numbers levelled off after and uplift in the previous year and we held our daily charge. These factors led to a slight decrease in Member Contributions to £52,838 (2023: £55,408).

 

Fundraising activities continued at the levels of the previous year.

 

Bank interest receivable increased to £9,379 (2023: £2,115) due to more favourable deposit rates.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

We were fortunate to receive a grant from North Berwick Trust in support of our Reach Out operational costs. We received the second half (circa £9k) in the year to 31 March 2024 having received the first half in the previous year.

Our donations held steady at £7,205 (2023: £15,663) but the previous year included a one-off bequest.

Our main running cost is salaries and the increase compared to 2023 represents annual increases, plus staff costs for our venture into Reach Out.

We saw increased costs for the repair and upkeep of the bus plus taxi costs while the bus was off the road.

At 31 March 2024 we held bank funds of £348.6k (2023: £344.3k) as follows:

RBS Current Account     £7,003

RBS Reserve         £85,600

Charity Bank         £86,000

Castle Bank         £85,000

Skipton Building Society     £85,000

 

Funds have been re-invested across a spread of banks to maintain the protection of the Financial Services Compensation Scheme whilst at the same time obtaining the most beneficial terms possible.

 

The directors/trustees are acutely aware of the major dependency on Local Authority funding and the financial pressures that they are currently under. For that reason a conscious decision has been made to ensure that a reasonable level of reserves are maintained at all times.

 

Going forward we are faced with our salary and other costs increasing at a greater rate than our funding. In fact, the percentage of our costs met by our main funding source continues to fall each year. We are fortunate to have healthy reserves but there will be a short term call on these as we look to replace the bus. We are conscious that good governance demands that we must retain funds for any difficulties. Therefore, we must look to other income sources to maintain our financial health. We are therefore looking to fund raise through additional events and increase our member numbers.

Financial review

The Unrestricted General Fund recorded a deficit of £26,700 after transfers at 31 March 2024 (2023: £92,451 surplus).

 

During the year the Day Centre has again been successful in maintaining and developing existing activities. The total resources expended during the year amounted to £252,725 (2023: £215,138).

 

The balance of free funds at 31 March 2024 was £147,388 (2023: £174,088). The Unrestricted Designated Fund balance represents monies set aside to cover operating costs for six months in the event that external funding were to cease together with a bus replacement reserve, totalling £215,000 (2023: £181,000). The Restricted Fund totalled £1,125 (2023: £915) and consisted of donations and grants received for specific purposes and related expenditure.

Reserves policy

The charitable company has a policy of maintaining reserves sufficient to meet future and anticipated capital and revenue expenditure of the Day Centre. To this end it is intended that unrestricted funds not committed or invested in tangible fixed assets should secure for a period of six months operation of the Day Centre should funding suddenly be withdrawn. This would amount to around £130,000 which will be set aside and invested for this specific purpose.

 

In addition the directors/trustees feel that a further sum of £85,000 should also be set aside and invested in order to purchase a replacement bus to use for the Day Centre once the present bus reaches the end of its economic and useful life. It is the intention of the directors/trustees to review this policy on an annual basis.

 

There are no funds currently in deficit.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
Major risks

The principal risk facing the Day Centre is the loss of funding. All reserves are regularly monitored by the directors/trustees to ensure that sufficient funds are held to cover likely eventualities.

Plans for future periods

Whilst not a definitive list, the following comprise the core focus for the director/trustees in the year to March 2025:

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 15 September 2004 and registered as a Scottish charity by the Office of the Scottish Charity Regulator. The charitable company was established under a Memorandum of Association which sets out the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the charitable company being wound up members are required to contribute an amount not exceeding £1 to any deficit arising.

 

The directors of the company, who are also charity trustees, are appointed by the members of the company. Under the Articles of Association there should be no less than three directors, with no maximum number.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr C Campbell
(Resigned 10 October 2023)
Mrs C A Duncanson
Mrs J Surfleet
Mr J F S Pratt
Mr D A Lees
Mr R Grant
(Appointed 29 January 2024)
Independent examiner

Douglas Gould CA has been re-appointed as independent examiner for the ensuing year.

The trustees' report was approved by the Board of Trustees.

Mrs C A Duncanson
Trustee
19 September 2024
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NORTH BERWICK DAY CARE ASSOCIATION LIMITED
- 5 -

I report on the financial statements of the Day Centre for the year ended 31 March 2024, which are set out on pages 6 to 19.

Respective responsibilities of trustees and examiner

The Day Centre’s trustees, who are also the directors of North Berwick Day Care Association Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Douglas Gould LLB CA
Greaves West & Ayre
8 St. Ann's Place
Haddington
East Lothian
EH41 4BS
Dated: 19 September 2024
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
2023
Notes
£
£
£
£
£
Income from:
Donations and legacies
3
7,205
-
53,849
61,054
226,003
Charitable activities
4
186,460
-
-
186,460
55,408
Other trading activities
5
3,342
-
-
3,342
3,792
Investments
6
9,379
-
-
9,379
2,115
Total income
206,386
-
53,849
260,235
287,318
Expenditure on:
Charitable activities
7
243,086
-
9,639
252,725
215,138
Total expenditure
243,086
-
9,639
252,725
215,138
Net income/(expenditure)
(36,700)
-
44,210
7,510
72,180
Transfers between funds
10,000
34,000
(44,000)
-
-
Net movement in funds
9
(26,700)
34,000
210
7,510
72,180
Reconciliation of funds:
Fund balances at 1 April 2023
174,088
181,000
915
356,003
283,823
Fund balances at 31 March 2024
147,388
215,000
1,125
363,513
356,003

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 19 form part of these financial statements.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2023
2023
2023
2023
Notes
£
£
£
£
Income from:
Donations and legacies
3
148,327
-
77,676
226,003
Charitable activities
4
55,408
-
-
55,408
Other trading activities
5
3,792
-
-
3,792
Investments
6
2,115
-
-
2,115
Total income
209,642
-
77,676
287,318
Expenditure on:
Charitable activities
7
202,929
-
12,209
215,138
Total expenditure
202,929
-
12,209
215,138
Net income
6,713
-
65,467
72,180
Transfers between funds
85,738
1,000
(86,738)
-
Net movement in funds
9
92,451
1,000
(21,271)
72,180
Reconciliation of funds:
Fund balances at 1 April 2022
81,637
180,000
22,186
283,823
Fund balances at 31 March 2023
174,088
181,000
915
356,003
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
12,727
9,010
Current assets
Debtors
14
8,173
12,979
Cash at bank and in hand
348,698
344,292
356,871
357,271
Creditors: amounts falling due within one year
15
(6,085)
(10,278)
Net current assets
350,786
346,993
Total assets less current liabilities
363,513
356,003
The funds of the Day Centre
Restricted income funds
17
1,125
915
Unrestricted funds - general
147,388
174,088
Unrestricted funds - designated
18
215,000
181,000
363,513
356,003

The notes on pages 9 to 19 form part of these financial statements.

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors/trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 19 September 2024
Mr J F S Pratt
Trustee
Company registration number SC273424 (Scotland)
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
1
Accounting policies
Charity information

North Berwick Day Care Association Limited (Day Centre) is a private charitable company limited by guarantee incorporated in Scotland. The registered office is St Regulus, 6 St Andrews Street, North Berwick, East Lothian, EH39 4NU.

1.1
Accounting convention

The accounts have been prepared in accordance with the Day Centre's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019). The Day Centre is a Public Benefit Entity as defined by FRS 102.

 

The Day Centre has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Day Centre. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors/trustees have a reasonable expectation that the Day Centre has adequate resources to continue in operational existence for the foreseeable future. Thus the directors/trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the directors/trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Designated funds comprise funds which have been set aside at the discretion of the directors/trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the Day Centre is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Day Centre has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Day Centre has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business and net of discounts.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised on an accruals basis as the liability is incurred.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on a straight line basis
Motor vehicles
20% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Day Centre reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Day Centre has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Day Centre's balance sheet when the Day Centre becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Day Centre’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation

North Berwick Day Care Association Limited is recognised as a charitable company for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charitable company is not registered for VAT and resources expended therefore include irrecoverable input VAT.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Day Centre is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13

Capital donations

Where donations are received and the use is restricted to the purchase of fixed assets, the income is deferred and amortised in line with the associated asset.

2
Critical accounting estimates and judgements

In the application of the Day Centre’s accounting policies, the directors/trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£

Grants - East Lothian Council

-
-
-
132,664
-
132,664
Other
7,205
53,849
61,054
15,663
77,676
93,339
7,205
53,849
61,054
148,327
77,676
226,003
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Charitable activities

Members' contributions

52,838
55,408
Services provided under contract
133,622
-
186,460
55,408
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Fundraising activities

3,342
3,792
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Bank interest receivable

9,379
2,115
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
7
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
187,461
161,609

Bus costs

12,056
6,692

Group activities

8,590
6,961

Meal expenses

11,752
10,776

Wellbeing - Restricted Fund

512
1,887
220,371
187,925
Share of support and governance costs (see note 8)
Support
32,354
27,213
252,725
215,138
Analysis by fund
Unrestricted funds - general
243,086
202,929
Restricted funds
9,639
12,209
252,725
215,138
8
Support costs allocated to activities
2024
2023
£
£
Depreciation
2,127
2,695
Heat, light, rates and water
6,370
4,064
Repairs, maintenance and cleaning
7,356
3,945
Insurance
3,201
2,995
Subscriptions
3,170
2,617
Recruitment
1,596
3,238
Postage, stationery and telephone
2,286
3,758
Accountancy
3,116
2,332
Bank charges
262
233
Sundry
2,870
1,336
32,354
27,213
Analysed between:
Charitable activities
32,354
27,213
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
2,127
2,695
10
Trustees

None (2023: None) of the directors/trustees (or any persons connected with them) received any remuneration or benefits (2023: £Nil) from the Day Centre during the year.

11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Operation of Day Centre
13
13
Employment costs
2024
2023
£
£
Wages and salaries
179,217
156,257
Social security costs
5,620
3,422
Other pension costs
2,624
1,930
187,461
161,609
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
2024
2023
£
£
Aggregate compensation
34,820
27,686
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
13
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2023
104,334
72,547
176,881
Additions
5,844
-
5,844
At 31 March 2024
110,178
72,547
182,725
Depreciation and impairment
At 1 April 2023
95,324
72,547
167,871
Depreciation charged in the year
2,127
-
2,127
At 31 March 2024
97,451
72,547
169,998
Carrying amount
At 31 March 2024
12,727
-
12,727
At 31 March 2023
9,010
-
9,010
14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Grants receivable
-
9,503
Other debtors
8,173
3,476
8,173
12,979
15
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
2,898
2,504
Trade creditors
771
4,324
Other creditors
2,416
3,450
6,085
10,278
16
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
2,624
1,930

The Day Centre operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Day Centre in an independently administered fund.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
17
Restricted funds

The income funds of the charitable company include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Choir Fund
219
-
(219)
-
-
Health & Well-Being Fund
512
-
(512)
-
-
Carer Act Fund
-
44,000
-
(44,000)
-
Volunteer Centre Fund
184
-
(184)
-
-
Reach Out Support
-
8,724
(8,724)
-
-
Tesco Fund
-
1,125
-
-
1,125
915
53,849
(9,639)
(44,000)
1,125
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Activities Fund
819
-
(819)
-
-
Choir Fund
219
-
-
-
219
Health & Well-Being Fund
4
2,395
(1,887)
-
512
Carer Act Fund
20,960
65,778
-
(86,738)
-
Volunteer Centre Fund
184
-
-
-
184
Reach Out Support
-
9,503
(9,503)
-
-
22,186
77,676
(12,209)
(86,738)
915

 

Activities Fund: this represents funds raised for the provision of activities, entertainment and outings.

 

Choir Fund: this represents funds raised to support the Centrepiece Choir.

 

Health & Well-Being Fund: assistance with costs of home delivery service during COVID-19.

 

Carers Act Fund: Government fund administered through Local Authorities to provide support to carers. This grant covers various day to day running costs and the transfer made to Unrestricted Funds reflects this.

 

Volunteer Centre Fund: funding awarded to pay for entertainers to provide entertainment for the members.

 

Reach Out Support: this fund was to cover the salary of an out-reach worker.

 

Tesco Fund: grant received to provide music for older people in the community.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
18
Unrestricted funds - designated

The income funds of the charitable company include the following designated funds which have been set aside out of unrestricted funds by the directors/trustees for specific purposes:

At 1 April 2023
Transfers
At 31 March 2024
£
£
£
Bus replacement
85,000
-
85,000
Operating costs
96,000
34,000
130,000
181,000
34,000
215,000
Previous year:
At 1 April 2022
Transfers
At 31 March 2023
£
£
£
Bus replacement
85,000
-
85,000
Operating costs
95,000
1,000
96,000
180,000
1,000
181,000

Bus replacement: this reflects sums set aside by the director/trustees for the replacement of the Day Centre's bus.

 

Operating costs: this represents the directors/trustees' estimate of resources which should be set aside to cover operating costs for six months in the event that external funding were to cease.

19
Unrestricted funds
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
174,088
206,386
(243,086)
10,000
147,388
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
General funds
81,637
209,642
(202,929)
85,738
174,088
NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
20
Analysis of net assets between funds
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
£
£
£
£
At 31 March 2024:
Tangible assets
12,727
-
-
12,727
Current assets/(liabilities)
134,661
215,000
1,125
350,786
147,388
215,000
1,125
363,513
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2023
2023
2023
2023
£
£
£
£
At 31 March 2023:
Tangible assets
9,010
-
-
9,010
Current assets/(liabilities)
165,078
181,000
915
346,993
174,088
181,000
915
356,003
21
Related party transactions
Transactions with related parties

During the year the Day Centre entered into the following transactions with related parties:

Aggregate remuneration
2024
2023
£
£
Key management personnel
34,820
27,686
34,820
27,686

The aggregate total amount of donations received without conditions from directors/trustees and other related parties during the year is £Nil (2023: £50).

22
Volunteers

In common with many charities the members benefit from the contribution made by volunteers who give their time and talents willingly for the benefit of the organisation. The areas of activity which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

NORTH BERWICK DAY CARE ASSOCIATION LIMITED
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
23
Company limited by guarantee

North Berwick Day Care Association Limited is a charitable company limited by guarantee and accordingly does not have share capital.

 

Every member of the charitable company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member.

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