REGISTERED COMPANY NUMBER: 07531073 (England and Wales)

REGISTERED CHARITY NUMBER: 1143453

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AGE CONCERN DOVER LIMITED

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

17

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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

Objectives and aims

We operate under the trading name of The Riverside Centre, Dover.

Our aim is to promote the welfare of all people over 50 in Dover and the surrounding area. We do this by providing lunches, transport and a range of other activities at the Riverside Day Centre.

We continue to seek additional finance to support and develop our existing services. In planning our activities the Trustees keep in mind the Charity Commission's guidance on public benefit, as well as the requirements of the Care Quality Commission.

ACHIEVEMENTS AND PERFORMANCE

The financial stability of the Riverside Centre for the year ended 31 March 2025 was maintained.

This was achieved by:

1. Increasing sales of meals both in-house and our meals on wheels service.

2. Room rental which saw us provide income from footcare, osteopathy, counselling and diabetic eye screening.

3. We also commenced dementia activity sessions.

4. Fund raising activities such as quizzes, fashion show and dance nights.

5. Income from the Riverside Charity shop was maintained as from the previous year.

6. Outside grants.

The Grants obtained included:

1. National Lottery - £38,482 for the first year with the contract continuing for the next 2 years to provide an Information and Advice service urgently needed by the community.

2. National Lottery Community Fund - £18,500 for electric doors to the entrance way of the Centre.

3. Kent Community Foundation Fund - £5,000 which was used to help with the snack bar and meals on wheels costs.

4. KCC- £400 for boxercise classes which were provided in the Centre

We have continued to invest in the Centre by improving the cooking facilities in the kitchen and snack bar and the general décor of the Centre.

We hope that this will continue to keep the Riverside profitable without the assistance of outside grants which are becoming increasingly difficult to obtain.

FINANCIAL REVIEW

Financial position

During the year the charitable company made a deficit of £3,989 (2024 - surplus of £5,551). At the year end total unrestricted reserves were £386,339 (2024 - £367,761) of which £223,045 (2024 - £192,165) was readily available. At the year end there were also restricted funds of £10,501 (2024 - £33 068).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The company is registered as a charitable company limited by guarantee and is constituted by a Memorandum of Association dated 16 February 2011.

Recruitment and appointment of new trustees

The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Organisational structure and decision making

The Trustees delegate the day to day responsibility for the organisation to the Chief Officer.

Risk management

The Trustees have assessed the major risks to which the charitable company is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07531073 (England and Wales)

Registered Charity number

1143453

Registered office

Riverside Centre

Maison Dieu Gardens

DOVER

Kent

CT16 1RL

Trustees

Mrs M Pressnell

Dr A J Stellon

R I Vick

S J Brice

A Summers

S E M Clarke

Independent Examiner

Mr I D Pascall

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

Bankers

CAF Bank Ltd

25 Kings Hill Avenue

Kings Hill

West Malling

Kent

ME19 4JQ

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by:

Dr A J Stellon - Trustee

Independent examiner's report to the trustees of Age Concern Dover Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr I D Pascall

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

17 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

63,715

80,140

143,855

159,230

Charitable activities

Meals

88,712

-

88,712

92,671

Snacks

15,023

-

15,023

8,947

Transport

176

-

176

1,602

Personal care

7,636

-

7,636

6,758

Cards, wool and miscellaneous

3,541

-

3,541

4,090

Dementia support

9,591

118,865

128,456

85,700

Diabetes Peer Support

-

6,602

6,602

2,200

Other trading activities

4

17,212

-

17,212

7,058

Investment income

5

3,806

-

3,806

3,482

Total

209,412

205,607

415,019

371,738

EXPENDITURE ON

Charitable activities

6

Information and advice service

-

33,772

33,772

714

Meals

136,862

25,944

162,806

152,393

Snacks

34,271

-

34,271

22,084

Transport

390

-

390

3,598

Personal care

8,305

-

8,305

5,623

Cards, wool and miscellaneous

4,171

150

4,321

4,564

Household support

-

47,508

47,508

61,449

Dementia support

-

114,198

114,198

115,155

Diabetes Peer Support

868

6,602

7,470

2,200

Other

3,150

-

3,150

3,426

Total

188,017

228,174

416,191

371,206

Net gains/(losses) on investments

(2,817

)

-

(2,817

)

5,019

NET INCOME/(EXPENDITURE)

18,578

(22,567

)

(3,989

)

5,551

RECONCILIATION OF FUNDS

Total funds brought forward

367,761

33,068

400,829

395,278

TOTAL FUNDS CARRIED FORWARD

386,339

10,501

396,840

400,829

2025

2024

Notes

£

£

FIXED ASSETS

Tangible assets

12

163,294

175,596

Investments

13

57,652

60,469

220,946

236,065

CURRENT ASSETS

Stocks

14

2,200

2,200

Debtors

15

8,584

9,086

Cash at bank and in hand

182,609

185,716

193,393

197,002

CREDITORS

Amounts falling due within one year

16

(17,499

)

(32,238

)

NET CURRENT ASSETS

175,894

164,764

TOTAL ASSETS LESS CURRENT LIABILITIES

396,840

400,829

NET ASSETS

396,840

400,829

FUNDS

18

Unrestricted funds

386,339

367,761

Restricted funds

10,501

33,068

TOTAL FUNDS

396,840

400,829

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 December 2025 and were signed on its behalf by:

A J Stellon - Trustee

1.	STATUTORY INFORMATION

Age Concern Dover Limited is limited by guarantee and registered in England and Wales. The members of the charitable company are the Trustees named in the Report of the Trustees. In the event of the charitable company being wound up, the liability of each member is limited to £1. The charitable company's registered number and registered office address can be found in the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis. There are no material uncertainties which cast doubt on the charitable company's ability to continue as a going concern.

Preparation of consolidated financial statements

The financial statements contain information about Age Concern Dover Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants which are revenue based grants are recognised as income over the periods in which the related expenditure is incurred. Grants for the purpose of giving immediate financial support with no related future costs are recognised as income when receivable.

No amounts are included in the financial statements for the services donated by volunteers.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Furniture and fixtures

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments

Fixed asset investments are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and shown in the Statement of Financial Activities.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations - general

13,669

12,081

Donation from Dover Age Concern Limited

40,046

52,480

Legacies

5,000

-

Grants

85,140

94,669

143,855

159,230

During the year the charitable company received various government grants which are included in the above. £22,225 (2024 - £48,570) was received from Dover District Council, £400 (2024 - £NIL) from Kent County Council and £NIL (2024 - £100) from Dover Town Council.

4.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

4,068

3,784

Hall hire

13,144

3,274

17,212

7,058

5.	INVESTMENT INCOME

2025

2024

£

£

Dividends receivable

1,645

1,612

Deposit account interest

2,161

1,870

3,806

3,482

6.	CHARITABLE ACTIVITIES COSTS

Direct

Costs (see

Support

note 7)

costs

Totals

£

£

£

Information and advice service

33,772

-

33,772

Meals

66,292

96,514

162,806

Snacks

17,924

16,347

34,271

Transport

198

192

390

Personal care

-

8,305

8,305

Cards, wool and miscellaneous

470

3,851

4,321

Household support

9,036

38,472

47,508

Dementia support

95,323

18,875

114,198

Diabetes Peer Support

7,470

-

7,470

230,485

182,556

413,041

7.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

161,254

124,939

Minibus expenses

89

1,606

Travel expenses

6,564

6,645

Purchases and consumables

62,578

64,038

Bad debts

-

45

230,485

197,273

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

8,251

11,107

Hire of plant and machinery

456

511

Surplus/(deficit) on disposal of fixed assets

(219

)

2,600

Independent examiners fees

3,150

3,426

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year expenses totalling £234 (2024 - £699) were paid to one trustee.

10.	STAFF COSTS

2025

2024

£

£

Wages and salaries

244,241

208,399

Social security costs

14,025

10,171

Other pension costs

3,768

3,048

262,034

221,618

The average monthly number of employees during the year was as follows:

2025

2024

.

16

15

No employees received emoluments in excess of £60,000.

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

89,561

69,669

159,230

Charitable activities

Meals

92,671

-

92,671

Snacks

8,947

-

8,947

Transport

1,602

-

1,602

Personal care

6,758

-

6,758

Cards, wool and miscellaneous

4,090

-

4,090

Dementia support

2,065

83,635

85,700

Diabetes Peer Support

-

2,200

2,200

Other trading activities

7,058

-

7,058

Investment income

3,482

-

3,482

Total

216,234

155,504

371,738

EXPENDITURE ON

Charitable activities

Information and advice service

714

-

714

Meals

139,393

13,000

152,393

Snacks

16,183

5,901

22,084

Transport

3,598

-

3,598

Personal care

5,623

-

5,623

Cards, wool and miscellaneous

4,274

290

4,564

Household support

-

61,449

61,449

Dementia support

11,730

103,425

115,155

Diabetes Peer Support

-

2,200

2,200

Other

3,426

-

3,426

Total

184,941

186,265

371,206

Net gains on investments

5,019

-

5,019

NET INCOME/(EXPENDITURE)

36,312

(30,761

)

5,551

Transfers between funds

15,067

(15,067

)

-

Net movement in funds

51,379

(45,828

)

5,551

RECONCILIATION OF FUNDS

Total funds brought forward

316,382

78,896

395,278

TOTAL FUNDS CARRIED FORWARD

367,761

33,068

400,829

12.	TANGIBLE FIXED ASSETS

Furniture

Freehold

and

Motor

Computer

property

fixtures

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

161,358

68,627

8,500

13,708

252,193

Additions

-

430

-

300

730

Disposals

-

-

(8,500

)

-

(8,500

)

At 31 March 2025

161,358

69,057

-

14,008

244,423

DEPRECIATION

At 1 April 2024

21,080

39,018

3,719

12,780

76,597

Charge for year

3,227

4,142

-

882

8,251

Eliminated on disposal

-

-

(3,719

)

-

(3,719

)

At 31 March 2025

24,307

43,160

-

13,662

81,129

NET BOOK VALUE

At 31 March 2025

137,051

25,897

-

346

163,294

At 31 March 2024

140,278

29,609

4,781

928

175,596

13.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

MARKET VALUE

At 1 April 2024

2

60,467

60,469

Revaluations

-

(2,817

)

(2,817

)

At 31 March 2025

2

57,650

57,652

NET BOOK VALUE

At 31 March 2025

2

57,650

57,652

At 31 March 2024

2

60,467

60,469

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Dover Age Concern Limited (02868332)

Registered office: Riverside Centre, Maison Dieu Gardens, Dover, Kent, CT16 1RL.

Nature of business: Retail sale of second hand goods

%

Class of share:

holding

Ordinary

100

31.3.25

31.3.24

£

£

Aggregate capital and reserves

2

2