Charity Registration No. 1123776
Company Registration No. 09857601 (England and Wales)
BOLTON DEMENTIA SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2021
BOLTON DEMENTIA SUPPORT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S Crossley Mr S Liptrot Mrs L Rance Mrs N Perks Mrs S Pitfield (resigned 26/02/2021)
Chief Officer Alison Lowe Charity number 1123776 Company number 09857601 Registered office Carers Resource Thicketford Road Bolton
Independent examiner David Kay FCA Barlow Andrews LLP Carlyle House
BOLTON DEMENTIA SUPPORT
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 13 |
BOLTON DEMENTIA SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2021
The trustees present their report and financial statements for the year ended 30 April 2021.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
Objectives and activities
The objectives of the charity, as set out in its governing document, are to relieve to the needs and promote and protect the good health of people suffering from dementia, and also their carers, through such activities and support as the trustees deem fit.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Each year the trustees will review the objectives and activities of the charity to ensure that they continue to reflect their aims and to provide public benefit. The trustees are more than satisfied that they do, as outlined below.
The objectives of the charity, as set out in its governing document, are to relieve the needs, promote and protect the good health of people suffering from dementia and their Carers, through such activities and support as the Trustees deem fit.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The main activities of the charity in normal circumstances
NB: The activities below are the usual format when Covid-19 restrictions are removed, but most of the usual activities have been amended and, in some cases, suspended. See paragraph ‘COVID-19’ for details of current activities.
Day-to-day
We provide information, advice, face to face outreach support and telephone counselling for people living with dementia and those who support the charity.
Our Dementia Care Navigator and BDS@Home worker will support the person living with dementia to remain in the community for as long as possible and ensure they have a happy, productive, and fulfilling life within the community. The Care Navigator will help the Carer/s with social, financial, and emotional support, including initial triage of needs and signposting. The BDS@Home worker will support the person with dementia in activities designed to re-kindle past interests and add purpose to daily tasks.
Weekly
We provide a support session for Carers of people living with dementia, which run alongside planned activity sessions for the person living with dementia.
The charity provides a weekly music group in conjunction with Admiral, Bolton Music Service, Bolton C.V.S. and Trust Music.
The charity has also provided therapy sessions, for those affected by dementia alongside the weekly Carer Support Group with activities to improve dexterity and memory skills, but mostly some fun.
The charity holds Memory Cafés each week at a variety of locations throughout the borough. These provide people with the opportunity to meet with others who have similar circumstances and share any ideas to stimulate and promote the wellbeing of everyone who attends.
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BOLTON DEMENTIA SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
Monthly
We hold a Bereavement Support Session in conjunction with Bolton NHS trust.
T he Charity organises trips and outings to places of interest, as requested by the membership. (NB: no such trips have taken place in the year).
We take part in Dementia Awareness events and are an active part of Bolton Dementia Action Alliance. We ensure our member s' views and opinions are heard through consultation events with NHS Bolton Clinical Commissioning Group, other relevant organisations, and regular questionnaires. Training is provided for our members through a provision in connection with Bolton NHS Admiral Nurse covering physical, emotional, and practical topics. Examples of sessions are bladder & bowel issues, safety in the home, health aids, strength & balance improvement, and lasting power of attorney.
To ensure Bolton Dementia Support's aims and objectives comply with guidance on public benefit, our service is promoted and open to the whole community with no restrictions being placed on users of the service.
Most people for whom we provide care are aged over 65. Although dementia is a degenerative disease, we have demonstrated that with the right kind of support and a truly person-centred approach, the individual living with dementia experiences a far better quality of life, which, in turn, has a positive effect on those who care for them.
Achievements and performance
We measure our success and performance by the demand on our service, the increasing attendance to our events and the compliments, thank you cards and on-line messages that we receive weekly.
The activities we put on each week are the main sources of support for our members and are well attended and enjoyed. The training we provide helps carers to understand the needs of those affected by dementia and offers them coping strategies to use in their daily lives.
Alongside this, the regular Memory Cafés and events help reduce the social isolation of individuals coping with dementia and carers find that they develop an increasing circle of friends who support and help them to continue caring.
Financial review
The financial performance of the charity for the year under review is summarised in the Statement of Financial Activities on page 6. The Trustees are satisfied with the financial position of the charity at the year end.
A significant amount of our funding is received in the form of grants, primarily from Bolton CCG and Bolton MBC. During the year public donations have significantly dropped and we have used social media to promote methods of on-line donations with our Just Giving and Amazon Smile accounts.
Additional costs for staff working at home have occurred ensuring continuity of service. Most of these costs are classed as furniture and IT assets.
Two small grants were made by Bolton Council and Bolton CVS to purchase technology for members to allow access to on-line support. A further £20,000, ring-fenced grant from Bolton CVS has been accessed to support the addition of a BDS@home worker. The funds have been received and the member of staff will be recruited in the next financial year, to commence September 2021.
The charity aims to hold sufficient free reserves to cover operating costs for at least 6 months. At around £67,000, we are currently achieving this.
The charity will continue to support its members using a blended service delivery. A support group for young onset is also a priority, as there is currently a gap in the service.
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BOLTON DEMENTIA SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
Structure, governance and management
The charity is a company limited by guarantee , incorporated on 4 November 2015. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
As set out in the Articles of Association, trustees are appointed by serving trustees and there is no limit on how many trustees the charity can have.
The trustees currently in office are listed on the Legal and Administrative Information page.
The Chief Officer is appointed by the trustees to manage the day-to-day operations of the charity. The Board of Trustees and Chief Officer generally meet on a quarterly basis.
COVID-19
Due to the pandemic and government guidance all Cafés, groups and outreach ceased with immediate effect in March 2020 and new ways of working were set up.
The traditional ‘Outreach’ role was undertaken initially by the Chief Officer and then the Activities Coordinator in the form of telephone support and some socially distanced face-to-face visits. Referrals were still being taken and triaged by the Chief Officer. Almost all contact with referees, members and third-party organisations has been digital.
Laptops, tablets, and internet access were provided to members and Carers, at the Charity’s expense, to allow access to our on-line provision. The Charity also accessed limited additional funding for the provision of the technology from Bolton Council and Bolton C.V.S. Socially distanced visits were required to assist members and Carers to operate the new technology.
Zoom activities were set up throughout the year to address both the emotional needs of Carers and the social needs of members and Carers these included:
Weekly Quiz
Weekly Carer Support Group
Weekly Music and Memories singing sessions in conjunction with Admiral Nursing, Bolton Music Service, Bolton C.V.S. and Trust Music.
Weekly Bingo
Weekly activities to enhance memory, sensory skills, and dexterity, provided by third party organisations including: The Octagon Theatre, Lower House Sensory Farm, Creative Calls, Lancashire Dementia and Storybox
Fortnightly Reminiscence sessions
The NHS staff who normally provide the Carers Equip and Bereavement session were all re-directed to frontline duties, so these sessions ceased.
Staff were required to work from home, only accessing the office when necessary. The Chief Officer commenced regular telephone contact with Carers to reassure and assess needs, whilst still taking new referrals. Many regular telephone support calls were then taken over by the Activities Coordinator, the Bolton CVS Apprentice and a handful of trusted Volunteers. We are hopeful that the new financial year will see more work from the office, as the lock-downs ease.
A weekly email was issued each Monday to members, detailing all the activities available for the week, together with the zoom access details. All our activities were detailed on social media and the website. The Charity took advantage of the services of a local Marketing Director who helped to promote the Charity. His input has almost doubled our social media reach, and he helped to produce a short film to promote our work.
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BOLTON DEMENTIA SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
Gifts in the year to members included a Christmas hamper, activity boxes and afternoon tea in a box to celebrate VE Day’s 75th anniversary. In each case these were delivered by staff to not only give an emotional lift to members, but also ‘touch base’ in a socially distanced face to face manner, and provide that little bit of extra support. In each case the gifts were delivered to 100 families. It should be noted that ordinarily the Charity does not use funds to supply gifts; but it was agreed that this year has not been ordinary. The feedback from recipients has proven that the expense was merited, very much appreciated, and helped relieve their sense of isolation during the lockdowns.
The introduction of the vaccine will hopefully allow face to face activities to resume in the next financial year. We will only open these, if, and when it is safe to do so. The C harity adheres strictly to government advice and will only open after full risk assessments have been made.
The trustees' r eport was approved by the Board of Trustees.
Mrs S Crossley
Trustee Dated: 9 September 2021
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BOLTON DEMENTIA SUPPORT
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTON DEMENTIA SUPPORT
I report to the trustees on my examination of the financial statements of Bolton Dementia Support (the charity) for the year ended 30 April 2021.
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:
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1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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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
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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.
David Kay FCA
Carlyle House 78 Chorley New Road Bolton
Dated: 9 September 2021
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BOLTON DEMENTIA SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2021
| Unrestricted Restricted funds funds 2021 2021 Notes £ £ Income from: D onations , grants and legacies 2 14,040 102,020 Charitable activities income 3 1,160 - Other trading activities 4 - - Total income 15,200 102,020 Expenditure on: Cost of r aising funds 5 8,743 - Charitable activities 6 10,513 59,690 Total resources expended 19,256 59,690 Net movement in funds (4,056) 42,330 Fund balances at 1 May 2020 76,683 33,468 Fund balances at 30 April 2021 72,627 75,798 |
TotalUnrestricted Restricted funds funds funds 2021 2020 2020 £ £ £ 116,060 27,326 90,545 1,160 24,917 - - 6,552 - 117,220 58,795 90,545 8,743 14,160 - 70,203 21,536 68,353 78,946 35,696 68,353 38,274 23,099 22,192 110,151 53,584 11,276 148,425 76,683 33,468 |
Total funds 2020 £ 117,871 24,917 6,552 149,340 14,160 89,889 104,049 45,291 64,860 110,151 |
|---|---|---|
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.
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BOLTON DEMENTIA SUPPORT
BALANCE SHEET
AS AT 30 APRIL 2021
| Notes Fixed assets Tangible assets 10 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Income funds Restricted funds 12 Unrestricted funds |
2021 £ 146,264 (4,036) |
£ 6,197 142,228 148,425 75,798 72,627 148,425 |
2020 £ 112,766 (4,051) |
£ 1,436 108,715 110,151 33,468 76,683 110,151 |
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2021.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
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 9 September 2021
Mrs S Crossley Trustee
Company Registration No. 09857601
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021
1 Accounting policies
Charity information
Bolton Dementia Support is a private company limited by guarantee incorporated in England and Wales. The registered office is Carers Resource, Thicketford Road, Bolton.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
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.
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 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.
Transfers between funds arise when expenditure is incurred in one fund which can be funded, or part funded, by income of another fund. In addition, transfers may be made from unrestricted funds to clear excess expenditure over income arising in restricted funds .
1.4 Income
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.
Grant income is accrued where it is received post-year end in respect of expenditure incurred before year end. Shop income is recognised at point of sale.
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be reliably measured. Expenditure is classified under the following activity headings:
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Costs of raising funds, which are activities undertaken to generate income.
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Expenditure on charitable activities, which are the costs incurred by the charity in the delivery of its activities and services to its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. by estimated usage.
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:
Computers
25% straight line
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 net income/(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
1.8 Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand .
Basic financial assets
Basic financial assets, which include cash and bank balances, are initially measured at transaction price .
Basic financial liabilities
Basic financial liabilities , which include other creditors, are initially recognised at transaction price .
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
2 D onations , grants and legacies
| 3 4 5 |
Unrestricted Restricted TotalUnrestricted Restricted funds funds funds funds funds 2021 2021 2021 2020 2020 £ £ £ £ £ Donations and gifts 14,040 - 14,040 27,326 1,820 Grant income - 102,020 102,020 - 88,725 14,040 102,020 116,060 27,326 90,545 Charitable activities income 2021 £ Income from Memory Cafe, trips and events 1,160 Other trading activities 2021 £ Shop and other income from donated goods - Cost of r aising funds 2021 £ Fundraising and publicity Advertising 2,381 Trading costs Shop and similar purchases 4,200 Property rents, rates, utility charges, repairs and maintenance 2,162 Trading costs 6,362 8,743 |
Total funds 2020 £ 29,146 88,725 117,871 2020 £ 24,917 2020 £ 6,552 2020 £ 4,201 3,463 6,496 9,959 14,160 |
|---|---|---|
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
6 Charitable activities
| Staff costs Depreciation and impairment Telephone and internet Sundry costs Printing, stationery, IT and postage Insurance Travel costs re trips and other Training Other costs of Memory Cafe and events etc. Share of support costs (see note 7) Share of governance costs (see note 7) Analysis by fund Unrestricted funds Restricted funds |
2021 £ 49,882 1,572 872 921 4,113 430 8 - 7,419 65,217 1,200 3,786 70,203 10,513 59,690 70,203 |
2020 £ 58,360 595 3,643 2,623 2,215 1,047 1,472 475 12,022 82,452 3,661 3,776 89,889 21,536 68,353 89,889 |
|---|---|---|
7 Support and governance costs
| Support costs Governance costs £ £ Professional fees 1,200 - Examination fees - 3,786 1,200 3,786 Analysed between Charitable activities 1,200 3,786 |
2021 total Support costs Governance costs £ £ £ 1,200 3,661 - 3,786 - 3,776 4,986 3,661 3,776 4,986 3,661 3,776 |
2020 total £ 3,661 3,776 7,437 7,437 |
|---|---|---|
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
9 Employees
The average monthly number of employees during the year was:
| 2021 | 2020 | |
|---|---|---|
| Number | Number | |
| 3 | 3 | |
| Employment costs | 2021 | 2020 |
| £ | £ | |
| Wages and salaries | 49,078 | 57,523 |
| Other pension costs | 804 | 837 |
| 49,882 | 58,360 |
No employees received remuneration of more than £60,000 during the year (2020: none). Remuneration of those considered to be key management personnel, amounted to £35,425 (2020: £36,511), including employer's pension contributions.
10 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Computers | |
| £ | |
| Cost | |
| At 1 May 2020 | 2,381 |
| Additions | 6,333 |
| At 30 April 2021 | 8,714 |
| Depreciation and impairment | |
| At 1 May 2020 | 945 |
| Depreciation charged in the year | 1,572 |
| At 30 April 2021 | 2,517 |
| Carrying amount | |
| At 30 April 2021 | 6,197 |
| At 30 April 2020 | 1,436 |
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BOLTON DEMENTIA SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2021
11 Creditors: amounts falling due within one year
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Other creditors | 176 | 163 | ||||||
| Accruals and deferred income | 3,860 | 3,888 | ||||||
| 4,036 | 4,051 | |||||||
| Restricted funds | ||||||||
| The income funds of the charity include restricted | funds | comprising | the following unexpended | balances of | ||||
| donations and grants held on trust for specific purposes: | ||||||||
| Movement in funds | Movement in funds | |||||||
| Balance at | Incoming | Resources | Balance at | Incoming | Resources | Balance at | ||
| 1 May 2019 | resources | expended | 1 May 2020 | resources | expended | 30 April 2021 | ||
| £ | £ | £ | £ | £ | £ | £ | ||
| Grant income | 11,276 | 90,545 | (68,353) | 33,468 | 102,020 | (59,690) | 75,798 |
12 Restricted funds
The balance carried forward at year end represents monies received from Bolton NHS CCG, Bolton MBC's Preventative Fund and Bolton CVS, which was partly spent in the year, with the remainder to be utilised in 2021/22.
13 Analysis of net assets between funds
| Unrestricted funds Restricted funds 2021 2021 £ £ Fund balances at 30 April are represented by: Tangible assets 4,781 1,416 Net current assets 67,846 74,382 72,627 75,798 |
Total funds Unrestricted funds Restricted funds 2021 2020 2020 £ £ £ 6,197 1,436 - 142,228 75,247 33,468 148,425 76,683 33,468 |
Total funds 2020 £ 1,436 108,715 110,151 |
|---|---|---|
14 Related party transactions
There were no disclosable related party transactions during the year (2020 - none).
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