Charity Registration No. 1102855
Company Registration No. 05051071 (England and Wales)
TABOR CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
TABOR CENTRE
CONTENTS
Page
Company information
1
Trustees' report
2 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 17
TABOR CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
G D Green
V J Zammit
D F Mann
Thelma Webdale
(Appointed 30 March 2026)
Secretary
D F Mann
Charity number
1102855
Company number
05051071
Registered office
Weavers Park
Courtauld Road
Braintree
Essex
England
CM7 9BT
Independent examiner
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
TABOR CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

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 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity is a day centre for adults with physical disabilities. The charity provides support, care and activities which assist with independent living. It operates in the Braintree District and is available to members five days a week throughout the year. The charity aims to assist and enable its members by:

- offering a range of opportunities to help develop members' potential, giving more confidence to be independent in making choices about lifestyle, work and particularly in today's society as equals

- providing social and vocational skills and development and encouraging participation in further education

- providing an informal and flexible environment to assist individual development

- involving members of the centre in decision making, and understanding and meeting their needs

- providing relief and respite for carers many of whom have a full-time care commitment

- providing wheelchair accessible transport which is essential to allow many members to attend

- offering specialist care, advice and support

Public benefit

The Tabor Centre provides a diverse comprehensive support service for those vulnerable residents in the local community and their family members who are often 24 hour carers. It's ethos centres around supporting adults and older people whatever their disability to live independently and with dignity.

In setting objectives, developing strategies and undertaking activities, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Achievements and performance

Numbers attending remain stable with a limited number of additional w alk-ins. However, the lower level of attendance continues to impact our ability to run full classes and the variety of activities we would like to achieve. We are pleased however that the weekly Boccia session continues to prove popular as does the new weekly singing class. The members attending the latter have put on performances to entertain the rest of the members.

Our physiotherapist provides weekly services which include, as well as access to our specialist equipment, a weekly fitness class, one-to-one consultations, and individual fitness programmes towards rehabilitation. The members continue to have access to a chiropodist and this is well received.

We have been able to maintain staff levels but allowing flexibility to reduce hours worked which produces additional savings to core costs. Additionally, we are permanently operating with only one bus. Indeed our second vehicle has been sold to enhance funds.

TABOR CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Financial review

The financial outcome for the year reflects the position outlined above. The year-end financial accounts show a deficit of £18,202.

Unrestricted Funds

Income of £163,882 was mainly sourced by members' attendance payments and Essex County Council. Charitable expenditure was £167,173.

Restricted Funds

The charity received restricted funds of £8,097 and spent £23,008, decreasing by £14,911 the restricted funds at the year-end as detailed in note 1 5.

Reserves policy

Other than members contributions, funding for the Charity arises principally from one-off donations with little income committed beyond the current year. In view of the short term nature of the funding and uncertainty arising from economic pressures on even long term supporters. the trustees feel it is important to ensure stability' of the Charity in the near to medium term. For this purpose it was resolved some time ago to establish and hold reserves equivalent to at least one year's anticipated expenditure.

The designated reserves previously set aside previously have been written back and the current free reserve of £1 48,237 does not fully fulfil the Trustees objective. T he target is to re-establish this level of reserves over the next few years, if this is at all possible.

Investment policy and objectives

The trustees have continued to adopt a cautious approach and most funds not immediately required are placed on deposit account with access available if needed. However, a proportion of the funds are held on a fixed deposit to take advantage of the higher interest rates available to charities. This fixed rate deposit will be renewed on maturity to take advantage of the best rates of interest available.

Financial and risk management objectives and policies

The trustees review the risks to which the Charity may be exposed in particular those relating to the operations and funding of the Centre, and are satisfied that systems are in place to mitigate exposure to the major risks.

The major financial risk is that of continued funding to cover the annual expenditure. The trustees recognise this will always be a risk with many organisations chasing limited funds and policy of retaining reserves to cover one years anticipated expenditure has proved a sound one but is no longer possible in the short term.

The Centre's financial position will continue to be challenged into 2026/27 and beyond but we are extremely grateful for a commitment to annual donations from a benefactor which will go a long way towards a measure of financial security.

A number of capital projects face the Centre in the next few years including window replacement, updating the heating system and bringing our computers up to date. Again, we are grateful for a donor who has indicated they will cover these cost s.

TABOR CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

Future plans

The Centre is keen to continue to attract new members so that the facilities offered are used to capacity. The three exercise cycles continue to benefit those who have been able to return to the Centre and use them. This is also true of the balancing/standing frame. We are looking at ways to increase access to these facilities. Additional funding for the physiotherapist has ensured that her services will continue to be available for one day a week in the short to medium term. We will seek to ensure these services continue but making further applications for funding as the need arises. We continue to look for opportunities to secure funding and we are now able to employ a consultant to advise us thanks to a generous donation for this purpose.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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

G D Green
V J Zammit
D F Mann
Thelma Webdale
(Appointed 30 March 2026)

New trustees are recruited and appointed by the board of trustees. The board have been attempting to recruit new trustees for some time, but have been unable to find suitable candidates.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' r eport, including the strategic report, was approved by the Board of Trustees.

D F Mann
Dated: 28 July 2026
TABOR CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TABOR CENTRE
- 5 -

I report to the trustees on my examination of the financial statements of Tabor Centre (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements 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 financial statements 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 financial statements to be reached.

Jacqueline Frost ACA
Independent Examiner
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
Dated: 3 August 2026
TABOR CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
20,551
1,727
22,278
28,419
3,477
31,896
Charitable activities
4
135,909
6,370
142,279
150,355
7,370
157,725
Other trading activities
5
3,072
-
3,072
3,238
-
3,238
Investments
6
4,350
-
4,350
4,617
-
4,617
Total income
163,882
8,097
171,979
186,629
10,847
197,476
Expenditure on:
Raising funds
7
122
-
122
122
-
122
Charitable activities
8
167,051
23,008
190,059
180,563
23,936
204,499
Total expenditure
167,173
23,008
190,181
180,685
23,936
204,621
Net expenditure and movement in funds
(3,291)
(14,911)
(18,202)
5,944
(13,089)
(7,145)
Reconciliation of funds:
Fund balances at 1 April 2025
176,060
124,467
300,527
170,116
137,556
307,672
Fund balances at 31 March 2026
172,769
109,556
282,325
176,060
124,467
300,527

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

TABOR CENTRE
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 7 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
12
119,880
154,464
Current assets
Debtors
13
12,284
32,887
Cash at bank and in hand
156,215
119,869
168,499
152,756
Creditors: amounts falling due within one year
14
(6,054)
(6,693)
Net current assets
162,445
146,063
Total assets less current liabilities
282,325
300,527
Income funds
Restricted funds
15
109,556
124,467
Unrestricted funds
172,769
176,060
282,325
300,527

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the Trustees on 28 July 2026
G D Green
D F Mann
Trustee
Trustee
Company Registration No. 05051071
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
1
Accounting policies
Charity information

Tabor Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Weavers Park, Courtauld Road, Braintree, Essex, CM7 9BT, England.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's SORP (FRS 102), the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

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

Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102 as its primary purpose is for social benefit.

1.2
Going concern

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

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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

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

1.4
Incoming resources

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

TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 9 -

- Donations and legacies are recognised on the earlier of the charity being notified of an impending distribution or the money being received.

- Grant income is recognised on the date that the charity is notified that a grant has been awarded.

- Income from charitable activities is recognised in the period to which the services were supplied.

- Fundraising income is recognised on the date that the income is received.

- Gifts donated for resale are recognised when they are resold.

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

1.5
Resources expended

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 costs related to the category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

The company has one activity, so all costs relate to that activity. No apportionment of costs is required.

1.6
Tangible fixed assets

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

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

Short leasehold
straight line over the period of the 30 year lease
Physio equipment
33% reducing balance
Fixtures and fittings
10% reducing balance
Motor vehicles
25% reducing balance

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

1.7
Cash and cash equivalents

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

1.8
Taxation

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

TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 10 -
1.9
Pension costs and 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 to the Financial Activities in the period to which they relate.

2
Critical accounting estimates and judgements

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

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

3
Donations and legacies
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
Donations and gifts
20,551
1,727
22,278
For the year ended 31 March 2025
28,419
3,477
31,896
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
4
Charitable activities
Unrestricted funds
Total
2026
2025
£
£

Attendance

128,332
141,981

Lunch

3,996
5,034

Boccia

2,646
2,770
Performance related grants
6,370
7,370
Other income
935
570
142,279
157,725
Analysis by fund
Unrestricted funds
135,909
150,355
Restricted funds
6,370
7,370
142,279
157,725
For the year ended 31 March 2025
Unrestricted funds
150,355
150,355
Restricted funds
7,370
7,370
157,725
157,725
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Fundraising events
3,072
3,238
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Other income
4,350
4,617
7

R aising funds

Unrestricted
Total
funds
2026
2025
£
£
Sundries
122
122
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
8
Charitable activities

Day Care Centre

Day Care Centre

2026
2025
£
£
Staff costs
129,823
128,705

Premises

18,617
17,176

Transport

9,746
11,402

Catering

4,353
3,692

Activity and project costs

7,975
9,090

Boccia

1,648
1,221

Sundries

2,499
3,329

Depreciation of tangible assets

23,651
26,624
(Profit) / loss on disposal of fixed assets
(13,567)
-
184,745
201,239
Share of support costs (see note 9)
1,695
283
Share of governance costs (see note 9)
3,619
2,977
190,059
204,499
Analysis by fund
Unrestricted funds
167,051
180,563
Restricted funds
23,008
23,936
190,059
204,499
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
9
Support costs
Support costs
Governance costs
2026
2025
£
£
£
£

Computer costs

763
-
763
283
Telephone
932
-
932
-

Accountancy and legal fees

-
3,619
3,619
2,977
1,695
3,619
5,314
3,260
Analysed between
Charitable activities
1,695
3,619
5,314
3,260
Included in governance costs are independent examiner's fees £2,839 (2025: £2,227).
10
Trustees

None of the trustees (or any persons connected with them) received any remuneration, expenses or other benefits from the charity during the year.

11
Employees
Number of employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Carers
8
9
Employment costs
2026
2025
£
£
Wages and salaries
125,642
125,000
Social security costs
2,048
1,785
Other pension costs
2,133
1,920
129,823
128,705
There were no employees whose annual remuneration was £60,000 or more.
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
12
Tangible fixed assets
Short leasehold
Physio equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
424,027
7,203
50,520
127,498
609,248
Disposals
-
-
-
(63,749)
(63,749)
At 31 March 2026
424,027
7,203
50,520
63,749
545,499
Depreciation and impairment
At 1 April 2025
313,625
6,383
35,644
99,132
454,784
Depreciation charged in the year
15,054
271
1,530
6,796
23,651
Eliminated in respect of disposals
-
-
-
(52,816)
(52,816)
At 31 March 2026
328,679
6,654
37,174
53,112
425,619
Carrying amount
At 31 March 2026
95,348
549
13,346
10,637
119,880
At 31 March 2025
110,402
820
14,876
28,366
154,464

Leasehold premises costs relate to the cost of refurbishing and enlarging the premises owned by the local authority. The costs were funded by a grant from the Big Lottery Fund, and cannot be sold without the permission of the fund.

13
Debtors
2026
2025
Amounts falling due within one year:
£
£
Prepayments and accrued income
12,284
32,887
14
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,006
1,526
Accruals and deferred income
5,048
5,167
6,054
6,693
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
15
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

Balance at
1 April 2025
Incoming resources
Resources expended
Balance at
31 March 2026
£
£
£
£
Other
5,243
1,040
(3,911)
2,372
Big Lottery
110,402
-
(15,054)
95,348
Physio
3,950
6,370
(4,043)
6,277
Members for minibuses
4,872
687
-
5,559
124,467
8,097
(23,008)
109,556

Big Lottery - Property

Represents funding received in 2004 to help fund the refurbishment and enlargement of the leasehold premises. The building is depreciated over the term of the lease of 30 years and the relevant proportion is charged to the fund each year.

Physio

Funding received from various grants to enable continued weekly sessions from Physiotherapist for 2026.

Other funds

Represents smaller funds where money has been collected for specific purposes and the money collected has not yet been spent.

16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Tangible assets
24,532
95,348
119,880
Current assets/(liabilities)
148,237
14,208
162,445
172,769
109,556
282,325
TABOR CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
16
Analysis of net assets between funds
(Continued)
- 17 -
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
44,062
110,402
154,464
Current assets/(liabilities)
131,998
14,065
146,063
176,060
124,467
300,527
17
Financial commitments, guarantees and contingent liabilities

The charity has a 30 year lease for the land and premises it occupies. The least provides for an annual peppercorn rent of £1. The premises are required to be maintained in good repairs both internally and externally and decorated as often as necessary. The landlord inspects the property annually. No liability is included in the accounts for the rent or repairs obligations.

18
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

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