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← Bolton Dementia Support

2025-04-30-accounts

Company registration number 09857601 (England and Wales) Charity registration number 1123776 (England and Wales)

BOLTON DEMENTIA SUPPORT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

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BOLTON DEMENTIA SUPPORT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs S Crossley Mrs L Rance Mr M W France

Chief Officer David Bevitt Charity number a 1123776 Company number 09857601 Registered office Carers Resource Thicketford Road Bolton Independent examiner David Kay FCA Barlow Andrews LLP _ Carlyle House 78 Chorley New Road Bolton

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BOLTON DEMENTIA SUPPORT

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|||||| |---|---|---|---|---| |GONTENTS|.| |a|a|eee| |.|Page| |Trustees'|report|1-3| |Independent examiner's|report|4| |Statement of financial|activities|5|‘| |Balance sheet|6| |Notes|to|the financial|statements|7-13|

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BOLTON DEMENTIA SUPPORT

. TRUSTEES’ REPORT (INCLUDING DIRECToRS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025 The Trustees present their annual report and financial! statements for the year ended 30 April 2025, 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 2079 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 the needs, and promote and asprotectthe Trustees the good deemhealthfit. of people suffering: from dementia and thelr Carers, through such activitles and support . charityThe Trustees should haveundertake. paid due regard to guidance issued by the Charity Commission in deciding what activities the The main activities of the charity in‘normal circumstances Day-to-day dementiaWe provide andinformation, those who Supportadvice, face the charity,to face outreach Support and telephone counselling for people living with Our Dementia Care Officer and BDS@Home worker continue to support the person living with dementia to withinremaintheinthe community. community for as long as possible and ensure they have a happy, productive, and fulfilling life signposting.The Dementia Care Officer helps carers with social and emotional support, including initial. triage of needs and interestsThe BDS@Home and add workerPurposesupports to daily tasks, the personencouraging living withactivity dementia and dela (PLWD) in activities designed fo re-kindle past ing cognitive dectine,

Weekly We provide a weekly Carers Equip Programme for Carers of people living with dementia which involves outside agencies ~ including NHS staff, Admiral Nurses and expert speakers covering such topics as Power of attorney theirand domiciliary challenges care and successes — offering advice and information, This is a safe and Supportive space for carers to share dexterity and memory skills, but mosily some fun. These run alongside planned activity sessions for the person living with dementia, with activities to improve The Charity runs two weekly Memory Cafes each week. We have partnered up with the Mercure Georgian TuesdayHouse Hotel regularlyto upgrade attractingthearoundBlackrad 50 members. Wednesday Memory Café and remain. at Bar Lane Bowling Club on a ideasThese provide people with the opportunity to meet with others who have similar circumstances and share any dancing, and refreshments. to stimulate and promote the wellbeing of everyone who attends. The usual format ls a quiz, raffle, music, This year we have also partnered up with the Manchester Camerata Orchestra to deliver ‘the Bolton Music in Mind programme. This is part of a Greater Manchester initiative to become a Centre of Excellence for Music and Dementia. We are running one session per week at the Bolton Wanderers in the Community Hub at the Toughsheet stadium reguiarly attracting around 30 participants. A gardening group meets each Friday morning for three hours which involves people with dementia enjoying gardening, planning, sharing the fruits of their labours and having the chance to socialise,

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BOLTON DEMENTIA SUPPORT

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

ee

Monthly We také part in Dementia Awareness events and are taking a lead role in the development of a new Dementia Strategy for Balton. We ensure our member 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 [n 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 we do provide links and information to Early Onset support across Greater Manchester, 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 at our events and the compliments and thank you cards, and on-line messages that we receive weekly. The activities wa put on each week are the main sources of Support for our members and are well attended and enjoyed, The training we provide heips 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 caring.dementia and carers find that they develop an increasing circle of friends who support, and help them to continue . We have invested in a new website with ongoing support and providing the public with a portal where they can get in touch directly providing an new option and important data about usage. The Trustee Board are commissioning external consultants to examine options for the future of the Charity from a position of relative stability of funding.

Financial review ; The financial performance of the charity for the year under review is summarised in the Statement of Financial Activities on page 5. In the year, unrestricted funds increased by £51,200 to £133,683 and restricted funds ofdecreased the charitybyat £14,380 the yearto end, £55,381 in the year (see note 13). The trustees are satisfied with the financial position

A

BoltonsignificantMBC. amount of our funding continues to be received in the form of grants, primarily from Bolton NHS and The charity aims to hold sufficient free reserves to cover operating costs for at least 6 months and give the charity a reasonable period of time to seek alternative funding should a key income source be significantly target.impacted for some reason. Free reserves of £132,695 at the financial year end currently enable us to meet this Plans

for Future Periods

andWe will continue to provide the activities outlined on this and the previous page to relieve the needs, and promote protect the good health, of dementia sufferers and their Carers in the future. Since the financlal year end a consultancy report has been done, looking at a review of services, speaking to users, stakeholders, carers and other interested parties to ascertain the organisation's strengths and weaknesses with a view to Setting our future direction of travel and putting succession planning in place.

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BOLTON DEMENTIA SUPPORT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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.

The weekly email which was introduced during lockdown has continued. It is issued each Monday to members, volunteers, and trustees, detailing all the activities available for the week, together with the zoom access details (where appropriate). All our activities are detailed on social media and the website,

The trustees! report was approved by the Board of Trustees,

Mrs S Crossley Trustee Dated: 10 February 2026 ;

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BOLTON DEMENTIA SUPPORT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BOLTON DEMENTIA SUPPORT

for| report the year to the endedTrustees 30 April on my2025, examination of the financial statements of Bolton Dementia Support (the charity)

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.

Having satisfied myself that the flnancial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2041. In carrying out my examinationCharities Act 2011,| have followed the Directions given by the Charity Commission under section 145(5)(b) of the

Independent examiner's statement

| have no concerns and have come across no other matters In connection with the examination to which beattentionreached, should be drawn in this report in order to enable a proper understanding of the financial statements to

David Kay FCA CarlyleBarlow AndrewsHouse LLP 78 Chorley New Road Bolton

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Dated: 10 February 2026

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BOLTON DEMENTIA SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

;
Income from:
Donations, grantsand
legacies
Charitable activitles
Income		 Notes
2
3		 Unrestricted
funds
2025
£
85,803
1,310		 Restricted
funds
2025
£
88,234
-		 Total
funds
2025
£
174,037
1,310		 Unrestricted
funds
2024
£
31,052
8,018		 Restricted
funds
2024
£
132,048
-		 Total
funds
2024
£
163,100
8,018
Totalincome 87,113 88,234 175,347 39,070 132,048 171,118
Costofraisingfunds 4 14,203 “ 14,203 11,556 - 11,556
Charitableactivities
Total resources		 5 21,710 102,614 124,324 16,806 99,915 116,724
expended 35,913 102,614 138,527 28,362 ° 99,915 128,277
Netincome/(expenditure)for
theyearand netmovement
infunds
Fund balances at 4 May
2024
Fund balances at30		 51,200
82,483		 (14,380)
69,761		 36,820
152,244		 10,708
.
71,775		 32,133
37,628		 ;
42,841
109,403
April2024 133,683 55,381 189,064 82,483 69,761 152,244

derive from continuing activities. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure under the Companies Act 2006. The statement of financial activities also complies with the requirements for an income and expenditure account

BOLTON DEMENTIA SUPPORT

BALANCE SHEET.

AS AT 30 APRIL 2025

AS AT 30 APRIL30 APRILAPRIL 2025
San an neeeeeeeee
2025 2024
Fixed assets Notes £ £ £ ‘ z
,
Tangible assets 10 4,015 2,277
Current assets .
Debtors 11 43,777 -
Cash atbank and in hand 167,302 155,697
Creditors: amounts falling duewithin 12 211,079 155,697
oneyear (23,030) (5,730)
Netcurrentassets 188,049 149,967
Total assets less current liabilities 189,064 152,244
Thefunds ofthe charity
Restricted incomefunds
Unrestricted funds		 15 55,381
133,683		 : 69,764
82,483
189,064 152,244

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 2025.

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 10 February 2026

TrusteeMrs S Crossley :

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BOLTON DEMENTIA SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

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 Basis of preparation 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, amountsThe financialin thesestatements financial arestatementspreparedarein roundedsterling, towhich the nearestis the £.functional currency of the charity. Monetary policiesThe financialadoptedstatementsare set out havebelow, been prepared under the historical cost convention. The principal accounting . 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 objectives,Unrestricted funds are available for use at the discretion of the Trustees In furtherance of their charitable 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. Transfers between funds arise when expenditure is incurred in one fund which can be funded, or part funded, expenditureby income overof another incomefund.arisingIn inaddition,restrictedtransfersfunds. may be made from unrestricted funds to clear excess

1.4 Income theIncome is recognised when the charity is legally entitled to it after any performance conditions. have been met, amounts can be measured reliably, and it is probable that income will be received. end.Grant Shop income incomeis accruedis recognised where atit pointis received of sale.post-year end in respect of expenditure incurred before year 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: - * Costs of raising funds, which are activities undertaken to generate income. * 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 naiure necessary to support them, All costs are allocated between the expenditure categories ofthe 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.

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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) — FOR THE YEAR ENDED 30 APRIL 2025 " OTT 1 Accounting policies (Continued) 1.6 Tangible fixed assets. Tangible fixed asséts are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. any impairment losses. impairment losses. 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 and office equipment 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 the statement of financial activities, 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,loss (if any).the recoverable amount of the asset is estimated in order to determine the extent of the impairment 1.8 Cash and cash equivalents Cash and cash equivalents include cash at bank and in hand. 1.9 Financial instruments A financial instrument is a contract which results in a financial asset arising in one entity and a financial liability arising in another. The charity generally only has basic financial instruments, such as short term trade debtors and creditors and cash and bank balances. It has elected to apply the provisions of FRS 102 Section 11 ‘Basic Financial Instruments' to these. . 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, 1.10 Employee benefits received,The cost of any unused holiday entitlement is recognised in the period in which the employee's services are 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due,

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

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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

:

2 Donations, grants and legacies

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds|funds|funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |Donations and gifts|85,803|-|85,803|31,052|-|31,052| |Grant income|-|88,234|88,234|-|132,048|132,048| |85,803|88,234|174,037|31,052|132,048|163,160|

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Donations and gifts in the year includes a legacy of over £51,000 from the estate of Ingeborg Middleton. Grant the Preventativeincome includes £40,957 Fund) and from £5,000 Bolton from NHS,Music £42,277in Mind. from the Bolton MBC All Age Prevention Fund (formerly

3 Charitable activities income

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|||| |---|---|---| |-|2025|2024| |£|£| |Income from Memory Cafe, trips and events|1,310|8,018|

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|||||||| |---|---|---|---|---|---|---| |:| |2025|2024| |£|£| |Fundraising|and|publicity| |Advertising| |263|259| |Shop|and|similar purchases| |Property|rents, rates,|utility charges,;|repairs and maintenance|6,4407,500|5,694.5,603|~| |Trading costs| |13,940|11,297| |14,203|11,556|

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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

FOR THE YEAR ENDED 30 APRIL 2025THE YEAR ENDED 30 APRIL 2025YEAR ENDED 30 APRIL 2025ENDED 30 APRIL 202530 APRIL 2025APRIL 20252025 )
OT
Charitable activities
2025 2024
. £ £
Staffcosts
Depreciationandimpairment
Legaland professional
Telephoneandinternet
Sundrycosts
Printing, stationery, ITandpostage
Insurance
:
OthercostsofMemoryCafe andevents etc.		 . 95,759
1,262
2,137
2,335
582
2,372
528
14,187		 84,417
2,143
1,904
2,814
2,411
4,614
502
13,162
119,162 111,664
Shareofsupportcosts(seenote6)
Shareofgovernance costs(seenote6)		 1,208
3,954		 . 1,438
3,619
. 124,324 116,721
Analysis byfund
Unrestrictedfunds
Restricted funds		 21,710
102,614		 16,806
99,915
124,324 116,721

OT

5 Charitable activities

6 Support and governance costs

Support Governance
£
£		 Support Governance
£
£		 2025
total
£		 Support
£		 Governance
£		 2024
total
£
Professional fees
1,208		 - 4,208 1,438 - 1,488
Examinationfees
-		 3,954 3,954 - 3,619 3,619
1,208 3,954 5,162 1,438 3,619 5,057
Analysed between
‘Charitable activities
1,208		 3,954 5,162 1,438 3,619 5,057
Netmovement in funds
The netmovement infunds isstated after charging/(crediting):		 . 2025
£		 2024
£
Feespayableforthe independentexamination
statements
Depreciation ofownedtangiblefixed assets		 ofthe charity's financial ; 3,954
4,262		 ; 3,619
2,143

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7 Net movement in funds
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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

8 Trustees

charityNone of the during Trusteesthe year.(or any persons connected with them) received any remuneration or benefits from the 9 Employees

Employees
.
Theaveragemonthlynumberofemployeesduringtheyearwas:
. 2025 2024
Number Number
5 5
Employmentcosts
2025 2024
£ £
Wages and salaries
Social securitycosts 93,070 82,761
Other pension costs 1,076 21
1,613 1,335
95,759 84,117

No employees received remuneration of more than £60,000 during the year (2024: none). Remuneration of employer'sthose consideredpensiontocontributions.be key management personnel, amounted to £35,958 (2024: £37,029), including

Computers
and office
equipment
Cost
At30April2025
Depreciation andimpairment
At 1 May2024		 . 41,390
Depreciationcharged in theyear 9,113
At 30April 2025 . 1,262
~~
10,375
Carrying amount
At 30April 2025
At 30April 2024		 . 1,015
ee
2,277

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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

FOR THE YEAR ENDEDYEAR ENDEDENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 30 APRILAPRIL 2025
I
11 Debtors
.
Amountsfallingduewithinoneyear: 2025
£		 2024
£
Prepayments andaccruedincome 43,777 -
12 Creditors: amounts fallingduewithin oneyear
2025 2024
. £ E
Othertaxation andsocialsecurity
Othercreditors
Accrualsanddeferredincome		 2,120
1,105
19,805		 1,227
333
4,170
23,080 5,730
13 Retirementbenefitschemes
Definedcontributionschemes 2025
£		 2024
£
Charge toprofitorlossinrespectofdefinedcontributionschemes 1,613 1,335
The charity operates a defined contribution pension scheme for all qualifying employees. The
schemeareheld separatelyfrom thoseof thecharity inanindependently administeredfund.		 assets of the
14 Analysis of netassets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
At30April 2025:
Tangibleassets
Currentassets/(liabilities)		 988
132,695		 27
55,354		 1,015
188,049
133,683 55,381 189,064
Unrestricted
funds		 Restricted
funds		 ‘Total
2024 2024 2024.
At 30April2024:
Tangibleassets
Currentassets/(liabitities)		 2,093
80,390		 184
69,577		 2,277
149,967
82,483 69,761 152,244

14 Analysis of net assets between funds

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BOLTON DEMENTIA SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

15 Restricted funds

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

Currentyear:
:		 At1May2024
£		 = Incoming
resources
£		 Resources
expended
£		 At 30April
2025
£
Bolton NHS
BoltonCVS-DementiaatHome
Bolton MBC
All Age Prevention
Music in Mind		 ~
7,731
62,030
“		 40,957
-
42,277
§,000		 (40,957)
(7,731)
(48,926)
(5,000)		 “
-
65,381
-
69,761 88,234 (102,614) 55,381
Previousyear: At1May2023
£		 Incoming
resources
E		 Resources
expended
£		 At 30April
2024
£
Bolton NHSCCG
Bolton
CVS-DementiaatHome
BMBC
PreventativeFund.
NationalLotteryAwardsForAll		 -
22,468
9,916
5,244		 47,986
-
84,062
-		 (47,986)
"(14,737)
(31,948)
(5,244)		 -
7,731
62,030
-
‘ 37,628 132,048 (99,915) 69,761

Bolton NHS ~- provides recovery orientated activities and interventions to people with dementia and their providecarers withinequitythe of borough access toofservices, Bolton. The service is delivered from a number of localities throughout Bolton to

theirBolton carers. MBC All Age Prevention - to support services, education and peer-support for dementia sufferers and

Music Excellencein Mindfor Music- to support and Dementia.people living with dementia and their carers as part of the UK’s first Centre of

16 Related party transactions None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year and there were no other related party transactions to report.

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