Tenterden & District Day Centre Charity Accounts

COMPANY REGISTRATION NUMBER: 6478170

CHARITY REGISTRATION NUMBER: 1122971

Tenterden & District Day Centre

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Tenterden & District Day Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Accountants report to the board of trustees on the preparation of the unaudited statutory financial statements	7

Statement of financial activities (including income and expenditure account)	8

Statement of financial position	9

Statement of cash flows	11

Notes to the financial statements	12

Tenterden & District Day Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .

Chair's report

Tenterden & District Day Centre

Chair of Trustees Annual Report 2024-25

The activities and services of the Tenterden Social Hub continue to thrive and there has been a significant increase in the provision for those with dementia. The Hub provides continuing help for the elderly in the community which would be difficult if not impossible to replace given the current restrictions on the public purse.

Like every other charity in our sector we continue to face increasing financial pressures.

This year these have included a reduction in support from Local Government. The changes to the minimum wage and to National Insurance contributions, while not taking effect until the financial year 2025-26, will have a substantial effect and have required careful forward planning.

The Hub relies essentially on three separate income streams:

Monies earned through its activities including in the Hub itself, help through home visits, Meals- On-Wheels, the café and charity shop in EC30. Grants from local government and independent funding foundations. Charitable giving.

A small increase in charges was introduced in March 2025 and together with the increasing numbers needing support for dementia and income from this source is encouraging.

We are in the process of changing the name to The Tenterden Social Hub and Dementia Centre to highlight this development and the better to support our community needs focussing on a full care pathway with our Dementia Coordinator, Carer Support and increased support groups.

Local government funding has been reduced drastically in recent years and the signs for the future do not look good. Other grant making bodies have also found themselves spreading their resources more thinly because of increased demand and, again, it seems unlikely that the situation will ease.

We are very aware of the changing funding landscape and of the fact that increased fundraising is

even more important as many UK funding organisations are reviewing their strategies. For this reason we have focussed even more on the need for fund raising and it is encouraging that our team, comprising both trustees and other volunteers, have significantly raised our income from this source during the past year..

Whilst we have a rent free arrangement with Ashford Borough Council to occupy our buildings we are responsible for the ongoing maintenance. It is a 180 year old building which is increasingly expensive to run and is also less fit for purpose in the modern era than once it was.

Our Health and Wellbeing Centre, EC30, continues to perform well and deliver excellent support to our community.

The CEO and the staff, both on the admin and the operational side have again performed very well and we continue to be very grateful to some fifty volunteers without whom we could not continue.

Ian Templeton.

Chairman of Trustees

Reference and administrative details

Registered charity name	Tenterden & District Day Centre

Charity registration number	1122971

Company registration number	6478170

Principal office and registered	Tenterden & District Day Centre
office	Church Road
	Tenterden
	TN30 6AT
	Kent

The trustees

	Mr C Saunders ( Treasurer)
	Dr D Dodds
	Rev L J Hammond
	Mr A Hynard
	Mrs K E Klemen
	Mr P A Wilson
	Mrs J Webb	(Resigned 5 December 2024)
	Mr I Templeton (Chairman)
	Mr R Isworth	(Resigned 20 May 2024)
	Mr K Morrison
	Mr G Moore	(Appointed 5 December 2024)
	Mr D MacWilliams

Accountants	David Payne
	Accountants
	Sportsman Farm
	St Michaels
	Tenterden
	Kent
	TN30 6SY

Structure, governance and management

The Trustees present their report and examined financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published on 05th October 2018, as amended by Bulletin 2.

Objectives and activities

Aims and objectives

Tenterden Social Hub (TSH) and EC30 Health and Wellbeing Centre, operate under one umbrella organisation as an independent provider, but support our community's needs in different ways. Both centres welcome everyone from our community and our combined impact to both individuals and families is significant.

Tenterden Social Hub

In our Tenterden Community we are the sole provider of a wide range of support for elderly and vulnerable adults under one roof. We provide cost-effective services in an existing and well-established framework and have been delivering essential support services since 1980, over 40 years.

o Transport service - this provides an essential lifeline, providing mobility, value for money and a fully accessible door-to-door service every weekday. We also assist with transport for hospital and doctors' appointments. Without this, hundreds of vulnerable and mobility compromised individuals would be

isolated at home without any form of support, or regular contact o Over 60's, Disability and Dementia Groups - Most of these groups are open daily, and provide the opportunity to take part in a range of activities and exercise programmes as well as simply enjoying a nutritious home-cooked meal and socialising with others

o Meals Club - daily we offer a choice of freshly cooked two-course meal service for our members prepared by our Chef and his team

o Meals-on-wheels provides a vital door-to-door service for mobility and health compromised individuals and supports those returning from hospital stays to recuperate in their own homes

o Helping Hands is a lifeline for those unable to get out and about for simple tasks like food and essentials shopping and who often struggle to undertake household duties. This service also supports those returning from a hospital stay

EC30-Community Health and Wellbeing Centre

Newly opened in April 2021 and operating under TSH organisation, EC30 is housed in a redundant renovated NHS property. We joined with NHS Property Services, Ashford PCN and Ivy Court Surgery to open a much-needed community facility. This offers multi-generational support and houses a team of NHS Social Prescribers. Everyone is welcome from within and outside of our local community, and we have drop-in and appointment-led sessions. The outside spaces are maintained by volunteers from the community. We work with many support groups and organisations, some of these just meet informally in the Cafe but we also offer our meeting rooms for hire to return an income. Our current support services attract a diverse range of visitors, As an organisation, we work closely with our partners in the local community including Churches, local schools, our Doctors Surgery, Tenterden Town Council and Ashford Borough Council.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

In continuing to adapt to the cessation of KCC direct funding and the introduction of Imago funding, The Hub has worked hard to invigorate the activities that we can offer. We continue to welcome new members into our Hub and new clients to our At-Home Services, supporting individual independence and reducing social isolation. In developing our services to meet the needs of our community, we introduced a new 'Memory Lane Group' that supports those who are in the early stages of dementia. This group then supports a members journey through to our other dementia support groups thus offering a full care pathway. Developing our dementia services and offering additional training to staff is a key objective in expanding and developing our Dementia services over the next few years. Our health and wellbeing centre, EC30 continues to grow and provide a welcome support to the Tenterden Community across all generations. The room rental and coffee shop income shows growth and better seasonal performances during the winter months.

Risk management

The economic impact of rising costs across all of our touchpoints, fuel, food and staff wages has been difficult to navigate. In implementing price increases, we need to be cognisant that we are not pricing our support out of the pockets of the local people who need us. We review and reduce our costs wherever possible and continue to seek and secure grants to fund our activities to ensure that we remain resilient for the future. Generally there is a UK wide reduction in the overall available funds to support core costs and the application process is taking longer. We have secured funding from the National Lottery and Garfield Weston for the financial year 2023-2024.

Financial review

Income for the year amounted to £718,537 (2024: £664,542). Expenditure amounted to £735,756 (2024: 722,804).As a result of these movements, a deficit of £17,219 resulted (2024:deficit £58,262).Included in the deficit is an amount of Depreciation of £30,147.(2024: 33,664). At 31 March 2025 total funds amounted to £370,805 (2024: £388,024).

Reserves policy

The Trustees have reviewed the reserves of the charitable company and have established a policy under which the free reserves held by the charitable company should be between three and six months of the resources expended, that is between £145,000 and £295,000 (2023: £145,000 and £295,000). This provides working capital and would enable the charitable company to continue operations in the event of a significant drop in funding long enough to reduce or cease its activities in an orderly manner. Unrestricted funds at 31 March 2025 were £356,961 (2024: £365,416).

Restricted funds amounted to £13,844 at 31 March 2025 (2024: £22,608)and further details are included to the financial statements.

Designated funds amounted to £287,720 at 31 March 2025 (2024: £317,867)and further details are included in note 18 to the financial statements and mainly represent the fixed assets owned by the charity.

Trustees indemnity

The charitable company has arranged qualifying indemnity insurance for the Trustees.

Pay policy for key management personnel

The Trustees are the non executive board who are responsible for overviewing the operations of the charity. They appoint the Chief Executive who is in control of the management team. They set strategies and budgets, review risks and internal controls, approve salaries and assist in fundraising. The pay of the Chief Executive is reviewed annually and normally increased in accordance with market rates.

The trustees' annual report and the strategic report were approved on 1 August 2025 and signed on behalf of the board of trustees by:

Mr I Templeton (Chairman)

Trustee

Tenterden & District Day Centre

Company Limited by Guarantee

Accountants Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Tenterden & District Day Centre

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tenterden & District Day Centre for the year ended 31 March 2025, which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes from the charity's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the board of trustees of Tenterden & District Day Centre , as a body, in accordance with the terms of our engagement letter dated 19 September 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Tenterden & District Day Centre and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tenterden & District Day Centre and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Tenterden & District Day Centre has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tenterden & District Day Centre . You consider that Tenterden & District Day Centre is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tenterden & District Day Centre . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

David Payne Accountants

Sportsman Farm St Michaels Tenterden Kent TN30 6SY

7 August 2025

Tenterden & District Day Centre

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Donations, Legacies, Grants & Contracts

Donations and legacies	5	176,929	85,954	262,883	250,384
Charitable activities	7	271,427	–	271,427	257,331
Other trading activities	8	184,006	–	184,006	154,903
Investment income	9	221	–	221	7
Other income	10	–	–	–	1,917
		---------	--------	---------	---------
Total income		632,583	85,954	718,537	664,542
		---------	--------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of raising donations and legacies		11	3,719	–	3,719	215
Expenditure on charitable activities		12,13		637,319	94,718	732,037	722,589
				---------	--------	---------	---------
Total expenditure				641,038	94,718	735,756	722,804
				---------	--------	---------	---------

	---------	--------	---------	---------
Net expenditure and net movement in funds	( 8,455)	( 8,764)	( 17,219)	( 58,262)
	---------	--------	---------	---------

Reconciliation of funds

Total funds brought forward	365,416	22,608	388,024	446,286
	---------	--------	---------	---------
Total funds carried forward	356,961	13,844	370,805	388,024
	---------	--------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Tenterden & District Day Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	19	287,720	317,867

Current assets

Stocks	20	200	200
Debtors	21	31,660	71,503
Cash at bank and in hand		78,287	43,098
		---------	---------
		110,147	114,801

Creditors: amounts falling due within one year	22	27,061	44,643
		---------	---------
Net current assets		83,086	70,158
		---------	---------
Total assets less current liabilities		370,806	388,025

Creditors: amounts falling due after more than one year	23	1	1
		---------	---------
Net assets		370,805	388,024
		---------	---------

Funds of the charity

Restricted funds		13,844	22,608
Unrestricted funds		356,961	365,416
		---------	---------
Total charity funds	26	370,805	388,024
		---------	---------

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- 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 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

Tenterden & District Day Centre

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 1 August 2025 , and are signed on behalf of the board by:

Mr I Templeton (Chairman)

Trustee

Tenterden & District Day Centre

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

		2025	2024
Note		£	£
Cash generated from operations	28	34,968	( 35,675)
		--------	--------
Net cash from/(used in) operating activities		34,968	( 35,675)
		--------	--------

Cash flows from investing activities

Dividends, interest and rents from investments	221	7
Purchase of tangible assets	–	( 2,088)
Proceeds from sale of tangible assets	–	21,083
	--------	--------
Net cash from investing activities	221	19,002
	--------	--------

Net increase/(decrease) in cash and cash equivalents	35,189	( 16,673)
Cash and cash equivalents at beginning of year	43,098	57,854
	--------	--------
Cash and cash equivalents at end of year	78,287	41,181
	--------	--------

Tenterden & District Day Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Tenterden & District Day Centre , Church Road, Tenterden, TN30 6AT, Kent.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 18 for the carrying amount of the property plant and equipment.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	Over the period of the lease
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £10 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted prior ceasing to be a member.

5. Donations and legacies

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2025 Total	2024 Total
	£	£	£	£	£	£
Donation receivable	66,266	–	–	–	66,266	46,681
Gift aid donations receivable	6,762	–	–	–	6,762	3,124
Legacies	30,821	–	–	–	30,821	490
	---------	----	----	----	---------	--------
	103,849	–	–	–	103,849	50,295
	---------	----	----	----	---------	--------

6. Grants and contracts for services and projects supporting

older people

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2025 Total	2024 Total
	£	£	£	£	£	£
KCC Service level agreements	–	66,953	–	–	66,953	65,208
Other grants	54,431	–	–	–	54,431	100,736
KCC self directed support receipts	37,650	–	–	–	37,650	34,145
	--------	--------	----	----	---------	---------
	92,081	66,953	–	–	159,034	200,089
	--------	--------	----	----	---------	---------

7. Charitable activities

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2025 Total	2024 Total
	£	£	£	£	£	£
Attendance fee	13,630	4,949	–	–	20,079	29,571
Day Centre Transport	20,930	3,441	–	–	24,371	23,066
Carers	–	–	94,038	–	94,038	81,358
Bathing	–	–	–	–	–	(97)
Chiropody, Chiropractor & Foot Clinic	8,018	–	–	–	8,018	–
Memory	–	–	–	–	–	4,696
Holidays & Trips	205	–	–	–	230	237
Meals	58,516	–	–	–	58,516	63,761
COGS Club	34,510	–	–	–	34,510	27,342
Lunch Club	25,400	6,265	–	–	31,665	27,397
	---------	--------	--------	----	---------	---------
	161,209	14,655	94,038	–	271,427	257,331
	---------	--------	--------	----	---------	---------

8. Other trading activities

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2025 Total	2024 Total
	£	£	£	£	£	£
Fundraising	27,582	–	–	–	27,582	4,411
Shop	1,170	–	50,316	70,204	121,690	116,849
Room Hire	9,249	–	–	25,485	34,734	33,555
Bingo	–	–	–	–	–	88
	--------	----	--------	--------	---------	---------
	38,001	–	50,316	95,689	184,006	154,903
	--------	----	--------	--------	---------	---------

9. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Income from other investments	221	221	7	7
	----	----	----	----

10. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Gain on disposal of intangible assets for charity's own use	–	–	1,917	1,917
	----	----	-------	-------

11. Costs of raising donations and legacies

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Costs of raising donations and legacies	3,719	3,719	215	215
	-------	-------	----	----

12. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Social 60+	303,611	–	303,611
Disability Hub	67,745	–	67,745
Social Hub	90,413	–	90,413
Charity Shop	49,307	–	49,307
Community Transport	28,601	–	28,601
Transport	552	–	552
East Cross 30 (EC30)	31,712	–	31,712
Activity type 28	21,156	–	21,156
Support costs	44,222	94,718	138,940
	---------	--------	---------
	637,319	94,718	732,037
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Social 60+	313,740	16,650	330,390
Disability Hub	68,582	–	68,582
Social Hub	77,222	–	77,222
Charity Shop	3,274	–	3,274
Community Transport	23,622	–	23,622
Transport	22,133	–	22,133
East Cross 30 (EC30)	46,787	–	46,787
Activity type 28	–	–	–
Support costs	79,018	71,560	150,579
	---------	--------	---------
	634,378	88,210	722,589
	---------	--------	---------

13. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Social 60+	303,611	129,019	432,630	480,341
Disability Hub	67,745	5,821	73,566	68,582
Social Hub	90,413	1,476	91,889	77,222
Charity Shop	49,307	523	49,830	3,902
Community Transport	28,601	–	28,601	23,622
Transport	552	–	552	22,133
East Cross 30 (EC30)	31,712	2,101	33,813	46,787
Activity type 28	21,156	–	21,156	–
	---------	---------	---------	---------
	593,097	138,940	732,037	722,589
	---------	---------	---------	---------

14. Analysis of support costs

	Social Hub 60+	Social Hub	Total 2025	Total 2024
	£	£	£	£
Premises	72,500	–	72,500	64,006
Communications and IT	18,809	–	18,809	28,538
Finance costs	5,083	522	5,605	4,652
Support costs - Book Keeping & Payroll Fees	9,749	–	9,749	12,861
Support costs - Accountancy Fees	2,130	–	2,130	6,858
Support costs - DepN	30,147	–	30,147	33,664
	---------	----	---------	---------
	138,418	522	138,940	150,579
	---------	----	---------	---------

15. Taxation

The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

16. Net expenditure

Net expenditure is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	30,147	33,664
Gains on disposal of intangible assets	–	(1,917)
	--------	--------

17. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	459,763	429,810
Social security costs	19,501	18,253
Employer contributions to pension plans	6,493	5,756
	---------	---------
	485,757	453,819
	---------	---------

The average head count of employees during the year was 38 (2024: 34 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Employees	38	34
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

18. Trustee remuneration and expenses

The Trustees have not received any remuneration in the year (2024: Nil). During the year none of the Trustees had expenses reimbursed (2024: Nil)

The Trustees are the non executive Board who are responsible for over viewing the operations of the charity. They appoint the chief Executive who is in control of the management team. They set strategy and budgets, review risks and internal controls, approve salaries and assist in fund raising. As detailed above, none of the Trustees received any remuneration during the year. The remuneration to the chief executive amounted to £45,000 - ( 2024 Franklin : £45,000)

19. Tangible fixed assets

	Long leasehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	527,148	16,229	139,398	135,216	817,991
	---------	--------	---------	---------	---------
Depreciation
At 1 April 2024	258,279	6,263	128,513	107,069	500,124
Charge for the year	18,894	1,495	2,721	7,037	30,147
	---------	--------	---------	---------	---------
At 31 March 2025	277,173	7,758	131,234	114,106	530,271
	---------	--------	---------	---------	---------
Carrying amount
At 31 March 2025	249,975	8,471	8,164	21,110	287,720
	---------	--------	---------	---------	---------
At 31 March 2024	268,869	9,966	10,885	28,147	317,867
	---------	--------	---------	---------	---------

20. Stocks

	2025	2024
	£	£
Raw materials and consumables	200	200
	----	----

21. Debtors

	2025	2024
	£	£
Trade debtors	31,660	71,503
	--------	--------

22. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	5,988	16,607
Accruals and deferred income	2,131	2,079
Social security and other taxes	18,942	25,957
	--------	--------
	27,061	44,643
	--------	--------

23. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	1	1
	----	----

24. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Less: future finance charges	–	1
	----	----
Present value of minimum lease payments	–	1
	----	----

25. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 6,493 (2024: £ 5,756 ).

26. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
General funds	13,885	632,583	(641,038)	–	5,430
Fixed Asset Fund	351,531	–	–	–	351,531
Charity Shop Improvements	–	–	–	–	–
	---------	---------	---------	----	---------
	365,416	632,583	(641,038)	–	356,961
	---------	---------	---------	----	---------

	At 1 April 2023	Income	Expenditure	Transfers	At 31 March 2024
	£	£	£	£	£
General funds	130,476	571,288	(600,929)	(53,286)	47,549
Fixed Asset Fund	295,477	–	(33,664)	56,054	317,867
Charity Shop Improvements	2,768	–	–	(2,768)	–
	---------	---------	---------	--------	---------
	428,721	571,288	(634,593)	–	365,416
	---------	---------	---------	--------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Lights for Wheels Chairs (RF3)	–	–	–	–	–
Meals of Wheels (RF7)	–	–	–	–	–
Tesco Blue Token (RF11)	–	–	–	–	–
Electric Vehicle (RF 16)	–	–	–	–	–
Active Baby Coach (RF17)	–	–	–	–	–
Lottery Funding (RF20)	8,364	15,000	(19,614)	–	3,750
Weston (RF21)	3,955	–	(3,955)	–	–
Dementia Co- Ordinator (RF22)	4,955	32,329	(32,770)	–	4,514
Collyer Ferguson (RF23)	–	–	–	–	–
Innovations Foundation (RF24)	4,494	–	(4,494)	–	–
Kent Community Fund (RF25)	840	–	(840)	–	–

KCC Grant (RF26)	–	–	–	–	–
Mercers & Co (RF27)	–	–	–	–	–
Tenterden Town Council (RF28)	–	–	–	–	–
IMAGO (RF29)	–	31,375	(31,375)	–	–
Whitehead Monckton (RF30)	–	1,250	(670)	–	580
Chris Northern (RF31)	–	200	(200)	–	–
Tesco (RF32)	–	400	(400)	–	–
Kent Community Foundation (RF33)	–	5,000	–	–	5,000
Marsh Christian Trust (RF34)	–	400	(400)	–	–
	--------	--------	--------	----	--------
	22,608	85,954	(94,718)	–	13,844
	--------	--------	--------	----	--------

	At 1 April 2023	Income	Expenditure	Transfers	At 31 March 2024
	£	£	£	£	£
Lights for Wheels Chairs (RF3)	500	–	(500)	–	–
Meals of Wheels (RF7)	4,639	–	(4,639)	–	–
Tesco Blue Token (RF11)	1,546	–	(1,546)	–	–
Electric Vehicle (RF 16)	205	–	(205)	–	–
Active Baby Coach (RF17)	10,675	–	(10,675)	–	–
Lottery Funding (RF20)	–	30,000	(21,636)	–	8,364
Weston (RF21)	–	10,000	(6,045)	–	3,955
Dementia Co- Ordinator (RF22)	–	18,095	(13,140)	–	4,955
Collyer Ferguson (RF23)	–	15,000	(15,000)	–	–
Innovations Foundation (RF24)	–	9,293	(4,799)	–	4,494
Kent Community Fund (RF25)	–	4,000	(3,160)	–	840
KCC Grant (RF26)	–	1,000	(1,000)	–	–
Mercers & Co (RF27)	–	5,000	(5,000)	–	–
Tenterden Town Council (RF28)	–	865	(865)	–	–
IMAGO (RF29)	–	–	–	–	–
Whitehead Monckton (RF30)	–	–	–	–	–
Chris Northern (RF31)	–	–	–	–	–
Tesco (RF32)	–	–	–	–	–
Kent Community Foundation (RF33)	–	–	–	–	–
Marsh Christian Trust (RF34)	–	–	–	–	–
	--------	--------	--------	----	--------
	17,565	93,253	(88,210)	–	22,608
	--------	--------	--------	----	--------

Lottery Funding (RF20)

General support for the Hub

----------------

Weston (RF21)

General support for the Hub

---------------

Dementia Co - Ordinator (RF22)

Dementia Co - Ordinator Employee

--------------

Collyer Ferguson (RF23)

Set up EC30 Community Benefit

--------------

Innovations Foundation (RF24)

Support for Dementia in the community

-------------

Kent Community Fund (RF25)

Funding for Volunteers

-------------

KCC Grant (RF26)

Roof repairs

------------

Mercers & Co (RF27)

IT Equipment

-----------

Tenterden Town Council (RF28)

General Support for EC 30

-----------

Whitehead Monckton (RF30)

Funding for Vehicle Maintenance costs

To help with costs of transport for members

---------------

Chris Northern (RF31)

EC30 General Support Costs

To help with the costs for Health & Wellbeing for the community

---------------

Tesco (RF32)

EC30 - Funding for Garden/Outside Areas

To help with the gardening area for mental health/Dementia support

---------------

Kent Community Foundation (RF33)

EC30- Funding towards Green Lunch Club/Plants/Garden Equipment To help with the gardening area for mental health/Dementia support

----------------

March Christian Trust (RF34)

EC30 - General Core Costs

To help with the costs for Health & Wellbeing for the community

---------------

Neighbourly Foundation (RF35)

EC30 General Support Costs

To help with the costs for Health & Wellbeing for the community

27. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Endowment Funds	Total Funds 2025
	£	£	£	£
Tangible fixed assets	–	–	287,720	287,720
Current assets	96,064	13,844	–	109,908
Creditors less than 1 year	(26,823)	–	–	(26,823)
	--------	--------	---------	---------
Net assets	69,241	13,844	287,720	370,805
	--------	--------	---------	---------

	Unrestricted Funds	Restricted Funds	Endowment Funds	Total Funds 2024
	£	£	£	£
Tangible fixed assets	–	–	317,867	317,867
Current assets	93,619	22,610	–	116,229
Creditors less than 1 year	(46,072)	–	–	(46,072)
	--------	--------	---------	---------
Net assets	47,547	22,610	317,867	388,024
	--------	--------	---------	---------

28. Cash generated from operations

	2025	2024
	£	£
Net expenditure	(17,219)	(58,262)

Adjustments for:
Depreciation of tangible fixed assets	30,147	33,664
Dividends, interest and rents from investments	(221)	(7)
Gains on disposal of intangible assets	–	( 1,917)
Accrued expenses	52	99

Changes in:
Trade and other debtors	39,843	7,403
Trade and other creditors	( 17,634)	( 16,655)
	--------	--------
	34,968	( 35,675)
	--------	--------

29. Analysis of changes in net debt

	At 1 Apr 2024	Cash flows	At 31 Mar 2025
	£	£	£
Cash at bank and in hand	43,098	35,189	78,287
Debt due after one year	(1)	–	(1)
	--------	--------	--------
	43,097	35,189	78,286
	--------	--------	--------