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← Alive Activities Limited

2024-03-31-accounts

ALIVE ACTIVITIES LIMITED FINANCIAL STATEMENTS 31 MARCH 2024

Company Registration Number 06989308 Charity Number 1132708

ALIVE ACTIVITIES LIMITED

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024


Contents		 Pages
Trustees’ Annual Report 1 – 9
Reference & Administrative Information 10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the financial statements 15 - 25

ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2024 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Aims and Objectives

Alive works to prioritise wellbeing into later life. We do this in four ways, by:

Thank you

Alive depends on charitable donations to deliver its work - thank you to the many trusts and foundations, individuals and corporate supporters who enabled us to enrich the lives of so many older people this year. We are dependent on your support and without it our work simply would not be possible.

Staff and Volunteers - the Trustees recognise the huge and ongoing contribution made by Alive staff and volunteers to the lives of older people in care and to their carers. We extend our gratitude to them all and acknowledge their energetic commitment to Alive's mission,

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

values, and work. This year, we want to acknowledge that they have gone above and beyond to keep Alive going and to support older people when they needed it the most. Thank you.

Vision and Values

Our vision

A world where older people live lives full of value, meaning and connection.

Our mission

To prioritise wellbeing into later life.

Our values

We work with older people and partners to deliver services that are needed and wanted. We believe in working with others. We can’t achieve change on our own. We make more of an impact when we work together for the good of others.

We deliver, we train, we connect, we influence. We are a group of people who never give up and are fully committed to improving the lives of older people through activity in whatever way we can.

We embrace creativity. We like to try and test new approaches, new partnerships, new ways of working and we aren’t frightened of taking risks and possibly making mistakes. We are quick to change and find new ways of working when needed.

Our impact

Alive's work has a positive impact on older people's wellbeing and increases social interaction for isolated older people and supports their carers. This, in turn, enriches their lives, improves relationships between older people, care staff and carers and creates a greater sense of community.

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Overview

2023-24 has been a mixed year for Alive – from incredible success to difficult funding losses and staffing challenges. As ever, we have navigated the rollercoaster with tenacity, strength and creativity and have continued to find innovative project ideas and new funding streams and have never ceased in our mission of improving and prioritising the wellbeing of older people in our area.

We continued our success of 2022-23 by delivering our services well and providing our older people with good quality, person centred and innovative support. We continued to build on our success and expand our brand presence within the area - continually being asked to attend meetings as a key local provider. We launched several brand new projects in the year taking us into new areas of work - such as gardening in hospitals, wellbeing in nature, share and repair and further expanding our intergenerational work in the community.

We have refreshed our values – ensuring we are continuing to evolve and change and growing as an organisation that values its staff and provides an inspiring, nurturing and inclusive community. We received the Hennell Award for Dementia Care, our garden at the Wellspring Settlement was a finalist in the National RHS award (and was on The One Show) and we worked with the Alzheimer’s Society to produce a film with the England Men’s Football team.

We have seen growth in our unrestricted income from companies and legacies – this has been a new area of growth for us and illustrates our increasing standing within the local area. We were also described by the National Lottery as an “exemplar organisation” for our clear communication, branding, funding bids and evaluation.

This year has seen many of our longer standing projects finishing through the end of their funding cycle: they have had tremendous success and it has been a privilege to run them, but it is essential we keep striving to provide new innovative and person-centred projects and services.

In October 2023, we learned that funding for our Ageing Well project would end in December. Without replacement funding, we unfortunately had to close services and projects and regrettably had to lose a number of experienced staff. It wasn’t an easy time for us, but as ever, the remaining team worked together to continue to provide our other services and projects.

Financially, we have ended the year to 31 March 2024 with a surplus on unrestricted funds. Given the uncertainties and rapid changes in 2023/24, this is testament to the charity’s sound financial controls. This small addition to our reserves will assist us as we navigate the increasingly tight funding landscape in 2024/25 and while we have several large funding applications unconfirmed.

We are incredibly proud of the team’s achievements this year. Every member of staff has worked hard and is committed and dedicated to their role and to the organisation. Alive is lucky to have a talented and passionate group of staff who will go the extra mile to support the wellbeing of older people and bring joy and purpose to their lives.

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Achievements and Performance

During 2023-24, we enriched the lives and improved the wellbeing of 7,634 older people through our work: our meaningful activity sessions, training and coaching, and community engagement projects.

We measure the effectiveness of our work using an evaluation framework, developed in 2015 in consultation with Willis Newson, the UK's leading arts and health consultancy and the University of the West of England. The framework utilises a number of tools including Arts Observational Scale surveys and in-depth interviews of carers and care home staff, enabling us to evidence the impact of our work for older people. The framework provides us with the tools to measure progress on the following outcomes:

Face To Face Activity Sessions

We supported 4,524 older people through a total of 397 sessions in a variety of care settings, including guided reminiscence, music, poetry, history, gentle movement and dance, creative art, digital storytelling, horticultural therapy and intergenerational activities.

Training and support for carers

During 2023-24 Alive:�

Community engagement, intergenerational, and partnership projects

Our dementia-friendly allotment in Brentry, North Bristol, continued to go from strength to strength; we delivered 97 supported gardening sessions at the allotment this year, supporting

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

a total of 667 people, including 277 people living with dementia, to improve their wellbeing, make new friends, and reduce social isolation whilst sharing gardening skills and growing their own fruit, vegetables and flowers.

We were able to begin development of a new dementia-friendly allotment in South Bristol improving the equity of provision across the city. We have received several small grants, and incredible support from the local community with many companies offering in-kind help, ensuring the site was up to scratch quickly and efficiently and leading to a launch at the end of March.

We launched a new project called “The Hoppiness Project”. This evolved from previous research in care homes showing the need for more male focussed engagement. 89 residents have been involved in planting, growing and harvesting their own hops, leading to production of their own beer. This was initially delivered on a pilot basis with 2 care homes and extended to a further 2 care homes this year.

Our OneGoodTurn intergenerational linking project continued to bring old and young together through regular contacts, using various media. Activities ranged from organising sessions such as a bake off, games day and gardening together, to more one-off connections such as our Christmas Links of Love campaign and Easter Crack A Yoke. We saw 655 older people and 735 younger people connect.

Our Wishing Washing Line, which has granted wishes for care homes residents, supported 97 older people to fulfill their dreams and had a strong volunteer involvement. Wishes such as attending football games, romantic dinners with their partners, travelling on a steam train, attending concerts, visiting museums and garden centres were all granted; enabling older people to feel valued, cherished and their wellbeing improved.

We also continued to deliver our Community Gardening Group in partnership with the Wellspring Settlement, supporting 112 people from across the Barton Hill community to come together, including old, young, refugees, and local care home residents. This led to the development of a weekly group in the GP surgery in the same area, allowing others to benefit from connection with nature.

We were thrilled to be able to work with the Dementia Ward at the Bristol Royal Infirmary to provide nature-based horticultural therapy groups on a weekly basis, supporting 85 older people and turning a barren concrete space into a warm, welcoming garden now named “Sanctuary Square”. The groups are having significant impact on the wellbeing of patients resulting in early discharge for some and improving the stay and experience for both patients and staff.

We developed two new creative tech prototypes this year, in partnership with the University of Bristol and the Watershed, as part of the Connecting Through Culture as We Age research project. Retirement Reloaded is an interactive digital book exploring older female narratives. Tabletop Travels is a unique travel experience at home for housebound older adults, engaging a total of 65 older people. We are currently working with Zinc Catalyst to see how these could be made available nationally and might even be commercialised.

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Dementia Meeting Centre s

Our Meeting Centres have provided a lifeline to many people affected by dementia. We have been able to support over 120 individuals this year, with targeted, personalised and vital activity. With a range of support there have been trips, games, banter, concerts, visits from schools – all activity has been co-produced with members and has supported them all and their carers to live better with dementia. This support has been vital to keep people at home for longer, link up greater support for people and has prevented carer breakdown.

“This has been more important to us than GP’s and social workers put together”.

Unfortunately, we lost Ageing Well Funding this year and, therefore, we had to close the South Gloucestershire Meeting Centre with the loss of two members of staff. North Somerset and Bristol Meeting Centres will continue to run in 2024/25 at reduced capacity with the confirmation of ongoing funding from North Somerset Council and the use of our unrestricted reserves.

Alive on Demand

During 2023/24, Alive on Demand did not have the growing uptake of subscriptions that we had hoped. Without significant subscription income we have had to take the disappointing decision to shut this project. We are beginning to transfer AOD videos to YouTube so that care homes will be able to access the wealth of videos we have free to view.

Tea and Try It

We launched new groups across North Somerset bringing culture and art to the more remote areas of North Somerset. We delivered groups such as art history, wellbeing and nature, story telling and art to a total of 150 older people.

Elders Groups

We continued to support 3 elders groups - Malcolm X, The Golden Agers, and the Evergreens - through our BME Health & Wellbeing project, benefitting a total of 140 older people this year, largely from the Bristol Afro-Caribbean Community. They were able to celebrate the Windrush 75[th] Anniversary playing an integral part in the city’s celebrations.

Speaking up for older people and their rights

We continue to take every opportunity to advocate for older people, particularly those living with dementia, whether living in care or in the community. We aim to bring about a step change in the culture of care that recognises the importance of meaningful activity, choice and interaction for older people and prioritises those things alongside their physical care needs. We do this by:

Over the last year we influenced the sector and advocated for older people through Chief

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Executive Isobel Jones’s presentations at national and local events and conferences including the annual UK Dementia Congress, UK Dementia Summit, Government Insight Conference on Care Homes, NAPA National Conference, and Care Roadshows.

We directly contributed to changes in dementia care policy in Bristol, North Somerset, South Gloucestershire (BNSSG) as co-Chair of the region’s Dementia Health Integration Team (HIT). Alive is also on the HIT Advisory Board looking to develop a new dementia strategy for the area to ensure better integration and delivery of dementia services.

We worked with the Bristol Dementia Wellbeing Service to create a film with the England football team to raise awareness of the symptoms of dementia. Produced by the Alzheimer's Society and the FA as part of their #SupportTheSupporter campaign, we invited players to put on the Empathy Suit to encourage fans to better understand the physical symptoms of dementia. These posts, through the England FA and Alzheimer’s Society have been seen more than 110,000 times on facebook. https://www.youtube.com/watch?v=wlzUq7lmpsk

We have continued to regularly appear on Radio Bristol, discussing older people’s issues and raising awareness.

We worked with Local Authorities in our area to highlight the importance of the work and support provided by Dementia Meeting Centres, demonstrating to commissioners the impact that can be made through our work and hoping to contribute to changes in local authority policy on the provision of dementia Meeting Centre support services for those with mild/moderate dementia.

Our partnership work with 5 other older people’s organisations in Bristol has led to the development of the BABA (Bristol Ageing Better Alliance) and we are producing an Age Friendly Strategy.

We have also continued to work in partnership with the Bristol Dementia Charities Network, comprising Alive, the Bristol Dementia Action Alliance and BRACE, Bristol’s dementia research charity.

Future Plans

Alive plans to continue to support older people living in the community as well as in care homes, focussing over the next few years on developing our services to reach more older people living in the community and developing new and diverse earned income streams to help secure the longer-term sustainability of the charity.

We plan to reach and support at least 4,800 isolated older people in 2024-25, enriching their lives and improving their health and wellbeing by engaging them in meaningful activities, connecting them to their local communities and training and supporting their carers. We plan to:

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Financial Review

Alive's total income amounted to £772,071, £85,732 more than 2023.

Total expenditure for the year rose compared to the previous period, by £36,041 to £836,368. Average monthly expenditure amounted to £69,700, compared to an average of £67,000 in the previous period, following increases in staff and increased project expenditure.

There was an overall surplus of £58,592 in Unrestricted funds and a deficit of £122,889 in Restricted Funds due to some Restricted Funds that were received in the previous period being expended this period. This produced an overall decrease in funds of £64,297. When added to balances brought forward of £385,504 the closing balance sheet total amounted to £321,207, almost all represented by funds at our bankers.

Reserves

The Trustees' policy is to maintain unrestricted reserves at a level equal to three months of expected unrestricted expenditure. Free reserves at 31 March 2024 amount to £202,072, which represents 7 months of unrestricted expenditure. Whilst this is higher than usual, fundraising remains an issue going into 2024/25. We have lost some major grants which means that to provide some services we will need to fund them partly from our unrestricted reserves. We have set our 2024/25 budget with a £71,551 deficit and, therefore, the Trustees are satisfied that the current level of reserves is appropriate. The Trustees and Senior Management Team monitor performance against budget and key metrics monthly and so the reserves’ position will be reviewed on a regular basis.

Fundraising disclosures

Our fundraising philosophy is consciously respectful, the approach being to communicate when permitted but never to pursue. We believe that this respects the feelings of people

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

generally and protects vulnerable people against feeling under pressure to give. It is the right thing to do. Alive has registered with the Fundraising Regulator. We do not use third party fundraising businesses, preferring to rely on our own staff. We received no complaints during the year and are not aware of any failures to comply with fundraising regulations or our own standards.

Structure, Governance and Management

Governing Document

The Charity is a company limited by guarantee incorporated on 12 August 2009 under the provisions of the Companies Act 2006 (registered number 06989308) and registered as a charity on 16 November 2009 (number 11327081). Amended Memorandum and Articles of Association were adopted in December 2020.

Appointment of Trustees

The Trustees, who are also the Company Directors, are appointed by resolution of the board; a number have previous experience of acting as trustees and directors. They are provided with access to the Charity Commission's publication entitled "The essential trustee: what you need to know what you need to do (CC3)" and receive guidance and support from the Chair of Trustees, an experienced solicitor.

Organisational Structure

Alive is governed by a Board of Trustees who bring with them a broad range of skills, knowledge and professional experience in law, medicine, health and safety, occupational therapy, accountancy, human resources, care home management and dementia care. All the Trustees give their time and skills voluntarily and share a passionate commitment to improving the quality of life of older people in care. The Trustees meet quarterly and receive advance written activity and finance reports detailing the Charity's work. The Chief Executive is responsible for the day-to-day activities of the Charity and for overseeing the management of employed staff, sessional workers, and volunteers. The Chief Executive is subject to the supervision of the Trustees, attending all Trustees' meetings, providing detailed written reports in advance of meetings and meeting regularly with the Chair of Trustees for ongoing supervision and support.

Risk Management

Annually, the Board of Trustees conducts an annual review of the major risks to which the charity is exposed, and this is logged in the risk management register. Where appropriate, systems or procedures are set up to mitigate the risks the charity faces. Significant external risks to funding have led to the development of fundraising and unrestricted income generation strategies which will allow for the further diversification of funding and activities. lnternal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with Health and Safety by staff, volunteers, and clients. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

Public Benefit

The Trustees are mindful of their duties under the Charities Act 2011 to have regard for the public benefit guidance issued by the Charity Commission. All our charitable activities focus on improving the quality of life of older people and are undertaken to further our charitable purposes for public benefit.

Senior Management Remuneration

The remuneration package of the Chief Executive is reviewed annually, being benchmarked against that position in charities of comparable size, location, and field of work.

Related Parties

Alive Trading Limited is a wholly owned subsidiary of the Charity. lt was set up for the purpose of supporting the Charity in connection with any trading activities which the Charity itself could not lawfully undertake. There have been no such activities and this company remains dormant.

Statement of Trustees’ responsibilities

The Trustees (who are also directors of Alive Activities Limited for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

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ALIVE ACTIVITIES LIMITED TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2024

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Philip May Chair of Trustees

Date: 8 August 2024

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ALIVE ACTIVITIES LIMITED

REFERENCE & ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2024

Charity number: 1139058 Company number: 06989308 Registered office: The Create Centre, Smeaton Road, Bristol, BS1 6XN Patrons: Rev Richard Pendlebury MBE Professor Dawn Brooker PhD C Psychol Clin Sir Tony Robinson Trustees: Philip May (Chair) Catherine Smith Suzy Webster Andrew Wood Dr Michael Cohen Richard Crocker Patricia Barlow Anisah Mahmood Peter Lippett Dr Kevin Woodrow Philip May, Andrew Wood and Dr Kevin Woodrow serve on the Finance Committee Senior Management: Isobel Jones - Chief Executive Secretary: Rebecca Thames Bankers: Triodos Bank, Deanery Road, Bristol, BSI 5AS Independent Examiner: Joshua Kingston BSc, ACA, Burton Sweet Limited, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1UR

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ALIVE ACTIVITIES LIMITED

INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 MARCH 2024

Independent Examiner’s report to the trustees of Alive Activites (‘the Company’)

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the Charity’s Trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company 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 your Charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

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 accounts to be reached.

Joshua Kingston BSc., ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR Date: 8 August 2024

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ALIVE ACTIVITIES LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
Total income
Expenditure on:
Raising funds
4
Charitable activities
4
Total expenditure
6
Transfer of Funds
14
Net movement in funds
14
Total funds at start of year
14
Total funds at end of year
14
Net income/(expenditure)		 Unrestricted
Funds
£
144,550
102,804
10,066
257,420
73,755
125,073
198,828
58,592
(31)
58,561
143,511
202,072		 Restricted
Funds
£
132,716
381,935
-
514,651
-
637,540
637,540
(122,889)
31
(122,858)
241,993
119,135		 Total Funds
2024
£
277,266
484,739
10,066
772,071
73,755
762,613
836,368
(64,297)
-
(64,297)
385,504
321,207		 Total Funds
2023
£
289,475
388,942
7,922
686,339
70,668
729,659
800,327
(113,988)
-
(113,988)
499,492
385,504

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 15 to 25 form part of these financial statements See note 9 for fund-accounting comparative figures

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ALIVE ACTIVITIES LTD

BALANCE SHEET

ALIVE ACTIVITIES LTD
BALANCE SHEET
AS AT 31 MARCH 2024 Company number: 06989308
Note
Current assets
Debtors
10
Cash at bank and in hand		 2024
£
27,908
329,805		 2023
£
16,550
409,247
Liabilities
Creditors : amounts falling
due within one year
11		 357,713
(36,506)		 425,797
(40,293)
Net current assets 321,207 385,504
Net assets 321,207 385,504
FUNDS
Unrestricted funds
15
Restricted funds
15		 202,072
119,135		 143,511
241,993
Total funds 321,207 385,504

For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

These financial statements were approved by the Trustees on ............................ and are signed on their behalf by:8 August 2024

Philip May Chair of Trustees

The notes on pages 15 to 25 form part of these financial statements

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ALIVE ACTIVITIES LTD

CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2024

Note
Net cash inflow from operating activities
12
Non-operational cash flows:
Investing activities
Investment income
Net cash inflow/(outflow) for the year
13
Cashflow Restrictions		 2024
£
(89,508)
10,066
10,066
(79,442)		 2023
£
(211,663)
7,922
7,922
(203,741)

Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year.

The notes on pages 15 to 25 form part of these financial statements

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ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and 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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.

Alive Activities Ltd meets the definition of a public benefit entity under FRS 102, Assets and liabilities are initially recognised at historical cost or transaction value in accordance wlth applicable accounting standards unless otherwise stated in the relevant accounting policy note(s).

After making enquiries, including receipt of budgets and updated forecasts, the Trustees have a reasonable expectatlon that the charity has adequate reserves to continue lts activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustees' Responsibilities on page 9.

The Trustees have decided that there are no material uncertainties over the charitable company's ability to continue as a going concern.

Income

lncome from donations is included in full when receivable; income from Gift Aid tax reclaims is recognised for all donations made prior to the year end, where a valid Gift Aid declaration is held.

Legacy income is recognised in the accounts when it is received, unless there is sufficient evidence in advance to allow Alive to be sufficiently certain that the income will be received, and to be able to estimate the value of the legacy with reasonable certainty.

Revenue grants are credited to the statement of financial activities when received or receivable, whichever is earlier, unless they relate to a specific future period, in which case they are deferred. Grants for the purchase of fixed assets are credited to restricted incoming resources when receivable. Depreciation of fixed assets purchased with such grants is charged against the restricted fund.

lnvestment income is accounted for on the accruals basis.

Fees receivable and charges for services are accounted for in the year in which the service is provided.

Gifts in Kind: The value of donated goods and services recognised in the financlal statements is the price the charity estimates it would pay in the open market for a service of equivalent value to the charity.

The value of time kindly contributed by volunteers is not included in the financial statements.

Expenditure

Expenditure is recognised in the year in which it is incurred and includes attributable VAT which cannot be recovered. Expenditure is analysed into the following activities.

Raising funds - This includes the salaries, direct expenditure and support costs of staff engaged in fundraising activities.

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NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

ALIVE ACTIVITIES LTD

1 Accounting policies (continued)

Charitable activities - This includes the salaries, direct expenditure and support costs of staff engaged in charitable activities. The cost of activities is recognised in the year in which it is incurred.

Governance costs - These are the costs associated with the governance arrangements of the charity. These costs are associated with the constitutional and statutory requirements and include any costs associated with the strategic management of the charity's activities.

Resources expended are allocated to a particular activity where the cost relates directly to that activity. ln addition, support costs are incurred which are necessary to facilitate the above activities. These are back office costs, including the costs of budgetary and financial control, information technology, human resources, and payroll, and are apportioned to activities based on the proportion of staff time spent on each activity as follows: Raising Funds 20%, Charitable activities 80%.

Tangible fixed assets

Depreciation is calculated to write off the cost of tangible fixed assets by equal annual instalments over their estimated useful lives at the following rate:

Office Furniture & Equipment - over 3 years; straight line

Items of equipment are capitalised where the purchase price exceeds £2,500. Depreciation costs are allocated to activities on a basis which is an estimate, based on staff time, of the amount attributable to each activity. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Debtors

Debtors are stated at the lower of cost and net realisable value.

Cash at bank and in hand

This comprises bank deposits with notice less than 3 months, and petty cash balances held.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Pensions

The charity offers a defined contribution pension scheme to employees. The assets of the scheme are held in independently administered funds. Pension costs charged in the Statement of Financial Activities represent the contributions payable by the charity during the year.

Leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.

Financial lnstruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments, these being debtors, cash at bank, short term investments and creditors. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

2 Income from: Donations and legacies

Current year
Charitable Trusts and Foundations
Corporate
Individuals
Community Groups
Prior year
Charitable Trusts and Foundations
Corporate
Individuals
Community Groups		 Unrestricted
Funds
£
104,615
26,445
13,270
220
144,550
Unrestricted
Funds
£
105,557
10,200
26,001
565
142,323		 Restricted
Funds
£
120,557
5,738
1,873
4,548
132,716
Restricted
Funds
£
142,961
-
701
3,490
147,152		 Total Funds
2024
£
225,172
32,183
15,143
4,768
277,266
Total Funds
2023
£
248,518
10,200
26,702
4,055
289,475

3 Income from: Charitable activities

Current year
Contracts and service level agreements
Activity sessions and other fee income
Training, coaching and consultancy
Prior year
Contracts and service level agreements
Activity sessions and other fee income
Training, coaching and consultancy		 Unrestricted
Funds
£
15,088
71,146
16,570
102,804
Unrestricted
Funds
£
55,079
25,876
10,980
91,935		 Restricted
Funds
£
376,832
4,968
135
381,935
Restricted
Funds
£
271,330
25,677
-
297,007		 Total Funds
2024
£
391,920
76,114
16,705
484,739
Total Funds
2023
£
326,409
51,553
10,980
388,942

17

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

4 Expenditure on:

Current year
Raising Funds
Supporter fundraising
Charitable Activities
Activities, training & coaching
Business development & marketing
Prior year
Raising Funds
Supporter fundraising
Charitable Activities
Activities, training & coaching
Business development & marketing		 Direct
Costs
£
3,946
172,758
4,945
177,703
Direct
Costs
£
3,642
150,804
6,345
157,149		 Wages and
Salaries
£
43,292
458,495
-
458,495
Wages and
Salaries
£
41,955
458,927
13,302
472,229		 Support
Costs
(Note 5)
£
26,517
106,070
-
106,070
Support
Costs
(Note 5)
£
25,071
100,281
-
100,281		 Total Funds
2024
£
73,755
737,323
4,945
742,268
Total Funds
2023
£
70,668
710,012
19,647
729,659

5 Support costs

Support costs are allocated between raising funds and charitable activities on the basis of staff time.

Current year
Adminstration and support salaries
Office costs
Governance costs
Prior year
Adminstration and support salaries
Office costs
Governance costs		 Fundraising
and
publicity
£
18,056
7,728
733
26,517
Fundraising
and
publicity
£
15,381
8,693
997
25,071		 Charitable
Activities
£
72,225
30,912
2,933
106,070
Charitable
Activities
£
61,522
34,770
3,989
100,281		 Total
2024
£
90,281
38,640
3,666
132,587
Total
2023
£
76,903
43,463
4,986
125,352

18

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

6 Net income/(expenditure) for the year

This is stated after charging:

----- Start of picture text -----
||||| |---|---|---|---| |2024|2023| |£|£| |Independent Examiner's remuneration|- independent examination|2,634|2,808| |-| |- accounts preparation|1,800| |- prior year under accrual|300|78| |- other services|630|300| |Operating lease rentals - property|14,495|14,126|

----- End of picture text -----

No Trustees have been reimbursed for out of pocket expenses or received any remuneration in the current or prior year.

No donations were received from Trustees, key management personnel, and other related parties in the current or prior year.

7 Staff costs and numbers

The aggregate payroll costs were:

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Wages & salaries|536,288|537,620| |Social security costs|37,353|43,897| |Pension contributions|14,929|14,373| |-| |Redundancy|3,498| |592,068|595,890|

----- End of picture text -----

No employee received emoluments of more than £60,000.

The average weekly number of employees during the year was 34 (2023: 29), calculated on the basis of average headcount.

The key management personnel of the charity comprise the Trustees and the Chief Executive. The total employment benefits received by key management personnel were £57,874 (2023: £57,880).

8 Taxation

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

19

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
9 Statement of Financial Activities comparative figures
Unrestricted Restricted Total Funds
For the year ended 31 March 2023 Funds Funds 2023
£ £ £
Income from:
Donations and legacies 142,323 147,152 289,475
Charitable Activities 91,935 297,007 388,942
Investments 7,922 - 7,922
Other - - -
Total income 242,180 444,159 686,339
Expenditure on:
-
Raising funds 70,668 70,668
Charitable activities 143,599 586,060 729,659
Total expenditure 214,267 586,060 800,327
Net income/(expenditure) and net
27,913 (141,901) (113,988)
movement in funds
Total funds at start of year 115,598 383,894 499,492
Total funds at end of year 143,511 241,993 385,504
----- End of picture text -----

20

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

10 Debtors
Due in less than one year:
Trade debtors
Prepayments and accrued income
Other debtors
11 Creditors: amounts falling due within one year
Trade creditors
Tax and social security
Accruals and deferred income
Other creditors		 2024
£
14,321
10,950
2,637
27,908
2,024
£
19,972
5,714
10,820
-
36,506		 2023
£
8,335
5,355
2,860
16,550
2023
£
9,667
9,256
16,241
5,129
40,293

12 Reconciliation of net movement in funds to net cash inflow from operating activities

Statement of Financial Activities: Net movement in funds
Investment income
Decrease / (increase) in debtors
Increase /(decrease) in creditors: current liabilities
Net cash (outflow)/inflow from operating activities
13 Analysis of changes in cash during the year
Note
Cash at bank and in hand
Cash at bank and in hand		 2024
£
(64,297)
(10,066)
(11,358)
(3,787)
(89,508)
2024
£
329,805
2023
£
409,247		 2023
£
409,247
2022
£
612,988		 2023
£
(113,988)
(7,922)
6,070
(95,823)
(211,663)
Change
£
(79,442)
Change
£
(203,741)

21

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

14 Movement in funds

For the year ended 31 March 2024

At 1 April
2023
£
Restricted funds
Ageing Well Projects
Activity Cupboard
-
One Good Turn
-
Wishing Washing Line
-
Physical Exercise in Care Homes
-
Dementia Meeting Centres
90,606
BME Elders Projects
24,885
Brentry Allotment
22,677
Wellspring Garden
26,142
Gardening Groups
3,198
Dementia HIT
837
Salary Funding: Volunteer
Manager
5,333
Positive Activities Grant
6,984
Tech to Connect
(77)
Building Mental Health Resilience
26,451
CRM System Development
10,000
Hidden Histories
15,348
Table Top Travels
11,566
Tackling Inequalities
-
Wise Connections
-
Memory Café Activity Sessions
-
Young Onset Dementia Walking
Groups
-
Tea and Tell Us
-
Connect Through Culture
(633)
Share and Repair
-
Stanley's Garden
-
Zinc Table Top
-
Knowle Allotment
-
Sanctuary Square
-
Hoppiness
-
Postcode Gardener
(1,324)
241,993
Unrestricted funds
General funds
143,511
143,511
Total funds
385,504		 Income
£
23,516
48,921
33,888
10,341
180,640
32,061
3,741
902
750
637
-
-
10,892
-
-
5,955
6,000
12,000
9,350
10,000
1,712
9,174
8,093
30,000
9,980
14,985
23,410
17,403
8,300
2,000
514,651
257,420
257,420
772,071		 Expenditure
£
(23,516)
(46,227)
(33,888)
(10,341)
(247,729)
(46,653)
(24,665)
(15,039)
(4,016)
(1,474)
(5,333)
(6,984)
(10,815)
(26,451)
(10,000)
(21,303)
(17,566)
(12,000)
(9,415)
(10,000)
(1,712)
(9,174)
(7,460)
(4,125)
(3,403)
(8,639)
(7,625)
(9,741)
(1,570)
(676)
(637,540)
(198,828)
(198,828)
(836,368)		 Transfers
£
-
-
-
-
-
-
-
-
68
-
-
-
-
-
-
-
-
-
65
-
-
-
-
-
-
(102)
-
-
-
-
31
(31)
(31)
-		 At 31 March
2024
£
-
2,694
-
-
23,517
10,293
1,753
12,005
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25,875
6,577
6,244
15,785
7,662
6,730
-
119,135
202,072
202,072
321,207

22

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

14 Movement in funds (continued)

For the year ended 31 March 2023

At 1 April
2022
£
Restricted funds
Ageing Well Projects
(731)
Dementia Meeting Centres
204,864
Alive Clubs and Meeting Centres
48,127
BME Elders Projects
59,210
One Good Turn
9,792
Brentry Allotment
12,322
'I will'
10,078
Wellspring Garden
17,946
Gardening Groups
6,684
Dementia HIT
-
Salary Funding: Volunteer
Manager
3,152
Positive Activities Grant
-
Tech to Connect
-
Building Mental Health Resilience
(379)
CRM System Development
-
Hidden Histories
-
Table Top Travels
-
Small Projects - £5,000 or less
12,829
383,894
Unrestricted funds
General funds
115,598
115,598
Total funds
499,492		 Income
£
116,185
75,915
17,084
16,850
-
31,096
-
24,495
10,000
13,441
10,000
8,500
16,489
44,924
10,000
20,000
20,000
9,180
444,159
242,180
242,180
686,339		 Expenditure
£
(115,454)
(193,412)
(65,211)
(51,176)
(9,792)
(19,743)
(10,078)
(16,298)
(14,487)
(12,604)
(7,819)
(1,516)
(16,566)
(18,094)
-
(4,652)
(8,434)
(20,724)
(586,060)
(214,267)
(214,267)
(800,327)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31 March
2023
£
-
87,367
-
24,884
-
23,675
-
26,143
2,197
837
5,333
6,984
(77)
26,451
10,000
15,348
11,566
1,285
241,993
143,511
143,511
385,504

Redistribution of Small Grants Carried Forward Balance

All project balances are now listed in full, regardless of their size. The 2023 carried forward Small Projects balance has therefore been removed from brought forward balances in 2024 and has been redistributed across the projects they relate to in that year.

Restricted funds

Ageing Well Projects funding from the Dementia Health lntegration Team covering Bristol, North Somerset, and South Gloucestershire (BNSSG). Physical Exercise in Care Homesfunding from National Grid and North Somerset Council Dementia Meeting Centres funding for salary and other costs to run Dementia Meeting Centres in North Somerset, Bristol and South Gloucestershire. BME Elders Projects funding to support our BME Health & Wellbeing project with three elders' groups: Malcolm X, The Golden Agers, and the Evergreens. Brentry Allotment capital grants have enabled us to provide dementia-friendly facilities and revenue grants enable us to fund facilitators to assist with visits to our Wellspring Garden funding towards a Community Gardening project in partnership with the Wellspring Settlement. Alive Clubs funding to enable Alive to develop a network of clubs and activities.

23

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

14 Movement in funds (continued)

----- Start of picture text -----
||| |---|---| |Gardening Groups|supporting people with dementia to engage in regular nature-based| |activities and spend more time outdoors taking part in activities which| |improve health and wellbeing.| |One Good Turn|community engagement work to reduce social isolation amongst housing| |association residents.| |'I will'|to provide inter-generational opportunities for younger and older people to| |engage in socially responsible activities.| |Dementia HIT|funding towards work with the Dementia Health lntegration Team.| |Salary Funding: Volunteer|funding towards our Volunteer Coordinator post.| |Manager| |Positive Activities Grant|gardening sessions at the Brentry Allotment for South Gloucestershire| |residents to improve their wellbeing and reduce their social isolation.| |Tech to Connect|project delivering technical support sessions to older adults in North| |Somerset in conjunction with West of England Rural Network, fuelled by| |Building Mental Health|project supporting volunteer-led groups across BNSSG to support older| |Resilience|people understand their mental health and develop strategies and activities| |to improve and maintain their mental well-being.| |CRM System Development|developing a brand new CRM system to help streamline the processes| |within Alive to improve efficiency and outputs.| |Hidden Histories|project work in conjunction with University of Bristol Connecting Through| |Culture developing an interactive digital female book exploring older female| |Table Top Travels|project work in conjunction with University of Bristol Connecting Through| |Culture developing a unique immersive home dinging experience for| |housebound older adults.| |Tackling Inequalities|funding from Wesport for seated movement sessions| |Wise Connections|funding from the Open University for testing & developing the uses of the| |Wise Connection boxes in local networks in Bristol, as a conversation| |broker between befrienders, social prescribers, volunteers, facilitators &| |carers & older adults facing challenges such as social isolation & low mood| |/ poor mental health or those with increasing caregiving responsibilities.| |Memory Café Activity Sessions|funding from Quartet for community based activity sessions.| |Young Onset Dementia Walking|funding from Quartet for walking and social groups.| |Groups| |Tea and Tell Us|funding from WERN for tea and activity sessions.| |Connect Through Culture|funding from the University of Bristol for connecting through culture as we| |Share and Repair|funding from St Monica Trust for a community-based, intergenerational| |knowledge exchange project.| |Stanley's Garden|a dementia friendly sensory garden funded by Quartet| |Zinc Table Top|funded by the University of Bristol to develop a subscription box targeted at| |older people.| |Knowle Allotment|our second dementia friendly allotment which was opened in 2024.| |Sanctuary Square|funded by Bristol and Weston Hospitals Charity for providing a garden for| |people living with dementia in the grounds of the Bristol Royal Infirmary| |Hoppiness|brewing with carehomes research project funded by the University of| |Postcode Gardener|Community discovery work funded by Friends of the Earth.| |Small Projects - £5,000 or less|all other 2023 restricted funds were included here as they were deemed to| |not be material and, therefore, unnecessary to disclose separately.| |However, in 2024, all projects have been listed in detail and the Small| |Projects line has been removed - see Redistribtion of Small Grants Carried| |Forward Balance above.|

----- End of picture text -----

24

ALIVE ACTIVITIES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

15 Analysis of net assets between funds

As at 31 March 2024
Tangible fixed assets
Other net assets
As at 31 March 2023
Tangible fixed assets
Other net assets		 Restricted
Funds
£
-
119,135
119,135
Restricted
Funds
£
-
241,993
241,993		 Unrestricted
General
Funds
£
-
202,072
202,072
Unrestricted
General
Funds
£
-
143,511
143,511		 Total
£
-
321,207
321,207
Total
£
-
385,504
385,504

16 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

Alive Trading Limited is a wholly owned subsidiary of the Charity. lt is a company limited by guarantee without share capital. lt was set up for the purpose of supporting the Charity in connection with any trading activities which the Charity itself could not lawfully undertake. There have been no such activities and this company is dormant. There were no related party transactions during the year (2023:none).

25