Tenterden Social Hub & Dementia Centre LTD Charity Accounts

COMPANY REGISTRATION NUMBER: 6478170

CHARITY REGISTRATION NUMBER: 1122971

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	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	6

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Statement of cash flows	10

Notes to the financial statements	11

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

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

Year ended 31 March 2026

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 2026 .

Chair's report

Tenterden & District Day Centre

Chair of Trustees Annual Report 2025-26

The Tenterden Social Hub and Dementia Centre continues to thrive in terms of the services it provides to the community. These include the friendship, meals and activities provided in the Hub itself, special provision for sufferers from early stages of dementia and transport to and from the Hub. It also includes meals on wheels, help in the home, a café and a small charity shop. The number using these

services remain healthy in all areas.

The Hub continues to have close and good relations with local government and with the NHS As in previous years the pressures on the charity are almost all financial. These have been increased considerably by increases in minimum wage and national insurance and the sudden withdrawal of what had been a regular grant from Kent County Council.

In addition, the care and maintenance of the buildings from which the Hub operates becomes ever more of a drain on resources due to their age.

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.

In response to the cost increases mentioned above:

Staffing costs have been kept at an absolute minimum.

Charges for the services the Hub provides have been increased as much as is practicable. Ever more time and energy has been put into fund raising.

A considerable amount of time is spent on grant applications but the Hub is not alone in facing all these pressures so it becomes increasingly difficult to obtain grants from independent sources.

The Hub is run by a small professional staff whose contribution goes well beyond the small print of their contracts, some fifty volunteers without whom the Hub could not operate and the Board of Trustees. Their collective dedication comes from an appreciation of the value of their work to members of the community who rely on it.

Ian Templeton.

Chairman of Trustees

Reference and administrative details

Registered charity name	Tenterden Social Hub & Dementia Centre LTD

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
	Mr A Hynard
	Mrs K E Klemen	(Resigned 4 December 2025)
	Mr P A Wilson
	Mr I Templeton (Chairman)
	Mr K Morrison
	Mrs B Nichols	(Appointed 6 November 2025)
	Mr G Moore
	Mr D MacWilliams	(Resigned 24 February 2026)

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 2026. 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 2022.

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.

Financial review

Income for the year amounted to £736,391 (2025: £718,537). Expenditure amounted to £779,423 (2025: 735,756).As a result of these movements, a deficit of £43,032 resulted (2025: deficit £17,219).Included in the deficit is an amount of Depreciation of £27,483.(2025: £30,147). At 31 March 2026 total funds amounted to £327,773 (2025: £370,805).

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 (2025: £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 2026 were £318,087 (2025: £356,961).

Restricted funds at 31 March 2026 were £9,686 (2025: £13,844) and further details are included to the financial statements.

Designated funds at 31st March 2026 were £260,237 (2025: £287,720) 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 10 September 2026 and signed on behalf of the board of trustees by:

Mr I Templeton (Chairman)

Trustee

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Accountants Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Tenterden Social Hub & Dementia Centre LTD

Year ended 31 March 2026

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 Social Hub & Dementia Centre LTD for the year ended 31 March 2026, 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 Social Hub & Dementia Centre LTD , 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 Social Hub & Dementia Centre LTD 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 Social Hub & Dementia Centre LTD and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Tenterden Social Hub & Dementia Centre LTD 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 Social Hub & Dementia Centre LTD . You consider that Tenterden Social Hub & Dementia Centre LTD 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 Social Hub & Dementia Centre LTD . 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 October 2026

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Donations, Legacies, Grants & Contracts

Donations and legacies	5	207,745	29,838	237,583	262,883
Charitable activities	7	315,944	–	315,944	271,427
Other trading activities	8	182,485	–	182,485	184,006
Investment income	9	379	–	379	221
		---------	--------	---------	---------
Total income		706,553	29,838	736,391	718,537
		---------	--------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of raising donations and legacies		10	1,184	–	1,184	3,719
Expenditure on charitable activities		11,12		744,243	33,996	778,239	732,037
				---------	--------	---------	---------
Total expenditure				745,427	33,996	779,423	735,756
				---------	--------	---------	---------

	---------	--------	---------	---------
Net expenditure and net movement in funds	( 38,874)	( 4,158)	( 43,032)	( 17,219)
	---------	--------	---------	---------

Reconciliation of funds

Total funds brought forward	356,961	13,844	370,805	388,024
	---------	--------	---------	---------
Total funds carried forward	318,087	9,686	327,773	370,805
	---------	--------	---------	---------

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

All income and expenditure derive from continuing activities.

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	18	260,237	287,720

Current assets

Stocks	19	200	200
Debtors	20	29,248	31,660
Cash at bank and in hand		59,456	78,287
		--------	---------
		88,904	110,147

Creditors: amounts falling due within one year	21	21,367	27,061
		--------	---------
Net current assets		67,537	83,086
		---------	---------
Total assets less current liabilities		327,774	370,806

Creditors: amounts falling due after more than one year	22	1	1
		---------	---------
Net assets		327,773	370,805
		---------	---------

Funds of the charity

Restricted funds		9,686	13,844
Unrestricted funds		318,087	356,961
		---------	---------
Total charity funds	25	327,773	370,805
		---------	---------

For the year ending 31 March 2026 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 Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of trustees and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:

Mr I Templeton (Chairman)

Trustee

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2026

		2026	2025
Note		£	£
Cash generated from operations	27	( 19,210)	34,968
		--------	--------
Net cash (used in)/from operating activities		( 19,210)	34,968
		--------	--------

Cash flows from investing activities

Dividends, interest and rents from investments	379	221
	--------	--------
Net cash from investing activities	379	221
	--------	--------

Net (decrease)/increase in cash and cash equivalents	( 18,831)	35,189
Cash and cash equivalents at beginning of year	78,287	43,098
	--------	--------
Cash and cash equivalents at end of year	59,456	78,287
	--------	--------

Tenterden Social Hub & Dementia Centre LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

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	2026 Total	2025 Total
	£	£	£	£	£	£
Donation receivable	50,687	–	–	–	50,687	66,266
Gift aid donations receivable	3,377	–	–	–	3,377	6,762
Legacies	8,533	–	–	–	8,533	30,821
	--------	----	----	----	--------	---------
	62,597	–	–	–	62,597	103,849
	--------	----	----	----	--------	---------

6. Grants and contracts for services and projects supporting

older people

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2026 Total	2025 Total
	£	£	£	£	£	£
KCC Service level agreements	–	79,117	–	–	79,117	66,953
Other grants	37,008	–	–	–	37,008	54,431
KCC self directed support receipts	58,861	–	–	–	58,861	37,650
	--------	--------	----	----	---------	---------
	95,869	79,117	–	–	174,986	159,034
	--------	--------	----	----	---------	---------

7. Charitable activities

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2026 Total	2025 Total
	£	£	£	£	£	£
Attendance fee	25,275	11,170	34,293	–	70,778	20,079
Day Centre Transport	7,054	2,085	–	–	9,139	24,371
Carers	613	–	121,668	–	122,281	94,038
Chiropody, Chiropractor & Foot Clinic	–	–	–	–	–	8,018
Holidays & Trips	1,405	29	–	–	1,434	230
Meals	61,007	–	–	–	61,007	58,516
COGS Club	37,405	–	–	–	37,405	34,510
Lunch Club	9,979	3,068	–	853	13,900	31,665
	---------	--------	---------	----	---------	---------
	142,738	16,352	155,961	853	315,944	271,427
	---------	--------	---------	----	---------	---------

8. Other trading activities

/

	Day Centre	Disabled in Action	Helping Hands & Other	EC30	2026 Total	2025 Total
	£	£	£	£	£	£
Fundraising	30,087	–	–	–	30,087	27,582
Shop	836	26	42,098	76,898	119,858	121,690
Room Hire	12,238	–	–	20,302	32,540	34,734
	--------	----	--------	--------	---------	---------
	43,161	26	42,098	97,200	182,485	184,006
	--------	----	--------	--------	---------	---------

9. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Income from other investments	379	379	221	221
	----	----	----	----

10. Costs of raising donations and legacies

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Costs of raising donations and legacies	1,184	1,184	3,719	3,719
	-------	-------	-------	-------

11. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Social 60+	367,039	7,343	377,267
Disability Hub	52,623	–	52,623
Social Hub	113,078	–	113,078
Charity Shop	26,551	–	26,551
Community Transport	–	–	–
Transport	–	–	–
East Cross 30 (EC30)	64,869	–	64,869
COGS	725	–	725
Dementia Unit	10,546	21,637	32,182
Support costs	108,812	5,016	110,944
	---------	--------	---------
	744,243	33,996	778,239
	---------	--------	---------

	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	26,044	–	26,044
Community Transport	28,601	–	28,601
Transport	552	–	552
East Cross 30 (EC30)	54,975	–	54,975
COGS	–	–	–
Dementia Unit	21,156	–	21,156
Support costs	44,222	94,718	138,940
	---------	--------	---------
	637,319	94,718	732,037
	---------	--------	---------

12. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Social 60+	377,267	90,265	467,532	432,630
Disability Hub	52,623	10,359	62,982	73,566
Social Hub	113,078	499	113,577	91,889
Charity Shop	26,551	1,518	28,069	26,567
Community Transport	–	–	–	28,601
Transport	–	–	–	552
East Cross 30 (EC30)	64,869	8,067	72,936	57,076
COGS	725	–	725	–
Dementia Unit	32,182	236	32,418	21,156
	---------	---------	---------	---------
	667,295	110,944	778,239	732,037
	---------	---------	---------	---------

13. Analysis of support costs

	Social Hub 60+	Total 2026	Total 2025
	£	£	£
Premises	41,074	41,074	72,500
Communications and IT	7,667	7,667	18,809
Finance costs	5,439	5,439	5,605
Support costs - Book Keeping & Payroll Fees	27,150	27,150	9,749
Support costs - Accountancy Fees	2,130	2,130	2,130
Support costs - DepN	27,483	27,483	30,147
	---------	---------	---------
	110,943	110,943	138,940
	---------	---------	---------

14. Taxation

The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2022 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.

15. Net expenditure

Net expenditure is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	27,483	30,147
	--------	--------

16. Staff costs

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

	2026	2025
	£	£
Wages and salaries	493,256	459,763
Social security costs	35,297	19,501
Employer contributions to pension plans	6,453	6,493
	---------	---------
	535,006	485,757
	---------	---------

The average head count of employees during the year was 37 (2025: 38 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Employees	37	38
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

17. Trustee remuneration and expenses

The Trustees have not received any remuneration in the year (2025: Nil). During the year none of the Trustees had expenses reimbursed (2025: 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 £46,392 - ( 2025 Franklin : £45,000)

18. Tangible fixed assets

	Long leasehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025 and 31 March 2026	527,148	16,229	139,398	135,216	817,991
	---------	--------	---------	---------	---------
Depreciation
At 1 April 2025	277,173	7,758	131,234	114,106	530,271
Charge for the year	18,894	1,270	2,041	5,278	27,483
	---------	--------	---------	---------	---------
At 31 March 2026	296,067	9,028	133,275	119,384	557,754
	---------	--------	---------	---------	---------
Carrying amount
At 31 March 2026	231,081	7,201	6,123	15,832	260,237
	---------	--------	---------	---------	---------
At 31 March 2025	249,975	8,471	8,164	21,110	287,720
	---------	--------	---------	---------	---------

19. Stocks

	2026	2025
	£	£
Raw materials and consumables	200	200
	----	----

20. Debtors

	2026	2025
	£	£
Trade debtors	29,248	31,660
	--------	--------

21. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,913	5,988
Accruals and deferred income	2,184	2,131
Social security and other taxes	14,270	18,942
	--------	--------
	21,367	27,061
	--------	--------

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

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	1	1
	----	----

23. Finance leases and hire purchase contracts

24. 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 £ 6,453 (2025: £ 6,493 ).

25. Analysis of charitable funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
General funds	69,241	706,553	(745,427)	27,483	57,850
Fixed Asset Fund	287,720	–	–	(27,483)	260,237
	---------	---------	---------	--------	---------
	356,961	706,553	(745,427)	–	318,087
	---------	---------	---------	--------	---------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
General funds	13,885	632,583	(641,038)	63,811	69,241
Fixed Asset Fund	351,531	–	–	(63,811)	287,720
	---------	---------	---------	--------	---------
	365,416	632,583	(641,038)	–	356,961
	---------	---------	---------	--------	---------

Restricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
Restricted Fund 1	–	–	(1)	–	(1)
Lottery Funding (RF20)	3,750	–	(2,500)	–	1,250
Weston (RF21)	–	–	–	–	–
Dementia Co- Ordinator (RF22)	4,514	19,838	(21,496)	–	2,856
Innovations Foundation (RF24)	–	–	–	–	–
Kent Community Fund (RF25)	–	–	–	–	–
IMAGO (RF29)	–	–	–	–	–
Whitehead Monckton (RF30)	580	–	(425)	–	155
Chris Northern (RF31)	–	–	–	–	–
Tesco (RF32)	–	–	–	–	–
Kent Community Foundation (RF33)	5,000	–	(4,991)	–	9
Marsh Christian Trust (RF34)	–	–	–	–	–
P & C Phillips (RF36)	–	10,000	(4,583)	–	5,417
	--------	--------	--------	----	-------
	13,844	29,838	(33,996)	–	9,686
	--------	--------	--------	----	-------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Restricted Fund 1	–	–	8,764	–	8,764
Lottery Funding (RF20)	8,364	15,000	(28,378)	–	(5,014)
Weston (RF21)	3,955	–	(3,955)	–	–
Dementia Co- Ordinator (RF22)	4,955	32,329	(32,770)	–	4,514
Innovations Foundation (RF24)	4,494	–	(4,494)	–	–
Kent Community Fund (RF25)	840	–	(840)	–	–
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)	–	–
P & C Phillips (RF36)	–	–	–	–	–
	--------	--------	--------	----	--------
	22,608	85,954	(94,718)	–	13,844
	--------	--------	--------	----	--------

Lottery Funding (RF20)

General support for the Hub

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

Dementia Co - Ordinator (RF22)

Dementia Co - Ordinator Employee

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

Whitehead Monckton (RF30)

Funding for Vehicle Maintenance costs

To help with costs of transport for members

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

Kent Community Foundation (RF33)

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

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

Philip & Connie Phillips (RF36)

Vehicle Costs on a monthly basis

26. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Endowment Funds	Total Funds 2026
	£	£	£	£
Tangible fixed assets	–	–	260,237	260,237
Current assets	79,216	9,687	–	88,903
Creditors less than 1 year	(21,367)	–	–	(21,367)
	--------	-------	---------	---------
Net assets	57,849	9,687	260,237	327,773
	--------	-------	---------	---------

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

27. Cash generated from operations

	2026	2025
	£	£
Net expenditure	(43,032)	(17,219)

Adjustments for:
Depreciation of tangible fixed assets	27,483	30,147
Dividends, interest and rents from investments	(379)	(221)
Accrued expenses	53	52

Changes in:
Trade and other debtors	2,412	39,843
Trade and other creditors	( 5,747)	( 17,634)
	--------	--------
	( 19,210)	34,968
	--------	--------

28. Analysis of changes in net debt

	At 1 Apr 2025	Cash flows	At 31 Mar 2026
	£	£	£
Cash at bank and in hand	78,287	(18,831)	59,456
Debt due after one year	(1)	–	(1)
	--------	--------	--------
	78,286	( 18,831)	59,455
	--------	--------	--------