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Registered number: SC239605
Charity number: SC014170
FORFAR DAY CARE CENTRE
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
CONTENTS
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Reference and administrative details of the Company, its Trustees and advisers
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Independent examiner's report
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Statement of financial activities
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Notes to the financial statements
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
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Mr W G McLeod, Director/Chairman
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Mrs E Ross, Director/Vice-Chairman
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Mrs V J Stewart, Director/Treasurer
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Mr A J Drummond, Director/Honorary President
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Ms F Anderson, Committee member
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Mr G Balfour, Committee member
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Ms A Ferguson, Committee member
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Cllr. L Clark, Councillor
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Cllr. R Greig, Councillor (resigned 30 April 2024)
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Mrs G Osbourne, Honorary Vice President
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Mrs M Fairley, Committee member
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Company registered number
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Charity registered number
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EQ Accountants Limited
Chartered Accountants
Westby
64 West High Street
Forfar
Angus
DD8 1BJ
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Forfar Day Care Centre for the year 1 April 2024 to 31 March 2025. 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 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.
Objectives and activities
a. Policies and objectives
The principal objective of the company is to provide day care facilities for the community. The Centre has two general aims:-
(i) The Deirdre Knight centre provides centre-based day care facilities for adults, within the local community.
We provide the ethos of integration as opposed to categorisation for people experiencing the following:
• Social isolation
• Mental health challenges
• Physical health challenges
• Restricted mobility challenges
• Inappropriate accommodation challenges
• Learning disabilities
(ii) to provide respite for carers.
The Centre promotes the ethos of integration for people experiencing social isolation, mental health challenges, physical health challenges, restricted mobility challenges and inappropriate accommodation challenges.
At Deirdre Knight Centre, we strive to alleviate the effects of social isolation and loneliness by providing opportunities for social interaction in a friendly and supportive atmosphere.
Social isolation and loneliness are challenges faced by many groups. At Deirdre Knight, we support adults and older people who are affected by a degree of physical or mental disability and are experiencing social isolation. Deirdre Knight aims to promote independence, privacy, choice, dignity and safety, to support the people who use our services to be part of the wider community.
The committee recognises the members' need for choice, independence, dignity and recognition in a safe and secure environment where they are encouraged to express their views and exercise their rights.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
Achievements and performance
a. Review of activities
At the Deirdre Knight Centre, we strive to alleviate the effects of social isolation and loneliness by creating a friendly and supportive environment where members can enjoy meaningful social interaction. Our day care service supports adults and older people, including those with physical or mental disabilities, helping them maintain independence and improve their quality of life.
We offer a wide range of person-centred activities such as baking groups, musical entertainment, exercise sessions, and gardening, all designed to enhance mental and physical wellbeing. Seasonable highlights include summer outings and Christmas celebrations, and we make regular use of local amenities to keep members connected to the wider community. The Centre also maintains strong links with Strathmore Primary School and other local organisations, fostering intergenerational engagement.
Volunteer involvement is a vital part of our work. Volunteers assist with activities, provide companionship, help with outings, and support fundraising efforts. Their contribution strengthens our ability to deliver a warm, inclusive service and ensures members receive individual attention and care.
In addition to these activities, we provide personal care and support within the Centre, ensuring that every visit is safe, comfortable, and enjoyable. Our qualified staff team receives ongoing training and supervision, enabling us to deliver high-quality care. Through these efforts, we aim not only to enrich the lives of our members but also to support those who care for them.
Financial review
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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
General reserves are required to ensure that the charity has sufficient funds to cope with a short-term withdrawal of funding. Six months of normal expenditure is deemed to be a reasonable target for general reserves levels. At the year end general reserves amounted to £172,919 (2024 - £111,768), however included in this is designated funds to provide for the purchase of a bus in the future, comfort fund for the members and to provide for maintenace repairs. At the year end these funds totalled £51,455 (2024 - £46,274).
Restricted reserves reflect the value of tenant's improvements of £5 (2024 - £5) and a grant from Choice for Angus of £1,000 (2024 - £1,000), which will used for the provision of entertainment, for its members. Roof repair fund of £0 (2024 - £9,500) consisted of Grants received to assist with the funding for a large repair required to the roof of the building and a Bus Project fund of £0 (2024, £6,125) which was a fund raising project for the purchase of a new bus. The Bus Project fund and the Roof repair fund have now been allocated to designated funds as there are no longer restrictions on the donations that have been received.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
Structure, governance and management
a. Constitution
Forfar Day Care Centre is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
b. Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
c. Organisational structure and decision-making policies
The centre is run by a voluntary management committee which receives an annual grant from Angus Council to cover staff and basic transport costs. There are 9 committee members who have voting rights and 2 non-voting (representatives from Angus Council and the Day Care Manager). Committee meetings are held monthly.
The management is representative of the community it serves. It comprises a mixture of professional and business people, ordinary members of the community, retired and working people.
There are also monthly meetings between members and staff and relevant points of concern are shared with the management committee.
The Day Care Centre Manager sees to the day-to-day running of the Centre with the assistance and support of the Chairman and Vice-Chairman. The manager sees to the day-to-day finances with the assistance and support of the Treasurer, Chairman and Vice-Chairman.
d. Policies adopted for the induction and training of Trustees
The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Articles of Association.
New Trustees may be elected by a majority vote of existing Trustees.
e. Financial risk management
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
The main financial concern is the continuation of the support by Angus Council. The manager has been in regular contact and meetings with Angus Council to discuss the ongoing support.
The Trustees continue to monitor the progress of the support with monthly meetings.
Members' liability
The Members of the Company guarantee to contribute an amount not exceeding £1 to the assets of the Company in the event of winding up.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 1 December 2025 and signed on their behalf by:
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Forfar Day Care Centre
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I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 7 to 22.
Respective responsibilities of Trustees and examiner
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The trustees, who are also directors of the company 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 ('the Act') and the Charities Accounts (Scotland) Regulation 2006 ('the Accounts Regulations'). The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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
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My examination was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the company 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 seeking explanations from you as 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 accounts.
Independent examiner's statement
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In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
∙to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and
∙to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
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This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed: Dated: 2 December 2025
Angela Haig CA CTA
EQ Accountants Limited
Chartered Accountants
Westby
64 West High Street
Forfar
Angus
DD8 1BJ
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 9 to 22 form part of these financial statements.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
REGISTERED NUMBER: SC239605
BALANCE SHEET
AS AT 31 MARCH 2025
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Creditors: amounts falling due within one year
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The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 01 December 2025 and signed on their behalf by:
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The notes on pages 9 to 22 form part of these financial statements.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Forfar Day Care Centre is a charitable company, limited by guarantee, incorporated in Scotland with the registration number SC239605. The company is also a registered charity in Scotland with the registration number SC014170. The registered office of the company is Lour Road, Forfar, DD8 2BD.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Forfar Day Care Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
All income is recognised once the 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.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the 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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Tangible fixed assets and depreciation
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Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. .
Depreciation is provided on the following bases:
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
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Liabilities and provisions
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Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.
The Company is a member of a multi-employer plan for two of its employees. Where it is not possible for the Company to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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Income from donations and legacies
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3.Income from donations and legacies (continued)
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Similar incoming resources
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Income from charitable activities
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Income from other trading activities
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Income from fundraising events
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Analysis of expenditure on charitable activities
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Analysis of expenditure by activities
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Activities undertaken directly
2025
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8.Analysis of expenditure by activities (continued)
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8.Analysis of expenditure by activities (continued)
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Analysis of support costs
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Advertising and promotion
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Printing, stationery and postage
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Legal and professional fees
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Independent examiner's remuneration
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Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Contribution to pension schemes
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The average number of persons employed by the Company during the year was as follows:
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No employee received remuneration amounting to more than £60,000 in either year.
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Trustees' remuneration and expenses
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During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
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During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Prepayments and accrued income
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Current asset investments
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Statement of funds - current year
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Balance at 1 April 2024
£
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Balance at 31 March 2025
£
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Repair and maintenance fund
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General Funds - all funds
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Statement of funds (continued)
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Statement of funds - prior year
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Balance at
1 April 2023
£
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Balance at
31 March 2024
£
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Repair and maintenance fund
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General Funds - all funds
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Summary of funds - current year
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Balance at 1 April 2024
£
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Balance at 31 March 2025
£
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Summary of funds - prior year
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Balance at
1 April 2023
£
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Balance at
31 March 2024
£
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Analysis of net assets between funds
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Analysis of net assets between funds - current year
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Creditors due within one year
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FORFAR DAY CARE CENTRE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18.Analysis of net assets between funds (continued)
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Analysis of net assets between funds - prior year
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Creditors due within one year
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The Company operates a defined benefit pension scheme for two of its employees. However, the scheme is a multiple employer scheme and the Company is unable to identify its share of the underlying assets and liabilities.
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