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2022-09-30-accounts

Company Number. 07362470 (England and Wales) Registered Charity Number . 1140201

BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

REPORT AND ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2022

BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS) TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2022

CONTENTS

Page
Legal and Administrative Information 3
Trustees’ Report 4 - 10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 - 21

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS) LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 30 SEPTEMBER 2022

Full name: Barnsley Independent Alzheimer’s and Dementia Support
(BIADS)
Registered Charity Number: 1140201
Registered Company Number: 07362470
Registered Office & Principal
Address: BIADS' Dementia Support Centre
Joseph Exley House
Dean Street
Barnsley S70 6EX
Trustees & Directors: Anne Ackers
Peter Begent -appointed 20/10/2021; resigned 13/07/2022
James Burgess
David Coupland
Peter Francis
Susan Haughton
Kevin Liddy -appointed 16/2/2022; resigned 13/7/2022
Peter Moody
Pamela Oughton -appointed 16/03/2022
Lisa Phelan -resigned 18/05/2022
Malcolm Yaxley Price -appointed 16/03/2022
Jake Rollin
Sara White -resigned 16/11/2022
Neil Wright
Chairperson: Peter Francis
Treasurer: Anne Ackers
Bankers: Cooperative Bank plc
11 Peel Square
Barnsley
S70 2QT
Independent Examiner: Angela Hayes
Community Accountant
BCVS Services Limited
23 Queens Road
Barnsley
S71 1AN

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT

YEAR ENDED 30 SEPTEMBER 2022

The trustees present their report and financial statements of the charity for the period 01 October 2021 to 30 September 2022.

Structure, governance and management

Barnsley Independent Alzheimer’s and Dementia Support (BIADS) is a registered charity and a company limited by guarantee, governed by its Memorandum and Articles of Association. The company has no share capital and the liability of each member in the event of winding-up, is limited to a sum not exceeding £1. The affairs of the charity are managed by the Board of Trustees who may exercise all powers of the charity and who have control of the charity’s property and funds.

Appointment of trustees

The trustees are also directors of the company for the purpose of company law. The trustees are appointed at the Annual General Meeting. To become a trustee a person must be aged 18 years or over and must be either recommended by the trustees or nominated for election by a member of the charity. Every trustee must sign a declaration of willingness to act as a trustee of the charity before he or she is eligible to vote at any meetings of the trustees.

The trustees may at any time co-opt any individual duly qualified to be appointed as trustee to fill a vacancy in their number but the co-opted trustee holds office only until the next AGM.

The trustees who have served throughout the year and to the date of signing of these accounts are listed on page 3.

Trustee training and induction

Training for existing trustees is provided in-house as appropriate with details of external training events given to the Board at their meetings.

Related parties

The trustees consider that there are no related parties to the charity.

Charitable aims and objectives

The objectives of the charity are:

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

Activities undertaken for the public benefit

In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission. This is alongside the ideas, suggestions and service developments made by our members, volunteers and staff.

BIADS is a local independent charity which was set up in 2010 to offer support to the estimated 3,000 people in Barnsley affected by dementia, their informal carers, families and friends.

Supported by staff, members and a growing team of volunteers we offer a variety of services for people with dementia, for couples where one person has dementia and for carers.

1[st] October 2021 to 30[th] September 2022

We began 2021 with various challenges that we were determined to overcome:

Secure funding for services.

The Big Lottery has funded our activity service for the past 6 years and the Henry Smith Charity has funded our Carers Support service for the past 3 years. In 2022 we were successful in obtaining continuation funding from the Big Lottery for 2 years and Henry Smith for 3 years, however both of these services saw a short period of time during 2022 where we were left without funding before the new grants started. The shortfall in funding was met from donations, fundraising and grants.

Build our Day Care Centre up to capacity.

At the beginning of 2022 our Day Care Centre saw a deficit of income. With hard work and through a variety of different sources and partnerships we were able to briefly turn a profit towards the end of the year. However, with the nature of the illness being a degenerative condition we saw our numbers of attendees decline due to the need for long term care and sadly some members passing away. Increasing capacity remains a primary focus with the aim of using any profit made to allow us to become self-sufficient and continue our other services without the need to continually apply for funding.

Reinstate and develop services.

We reinstated our services with the further development of new additional services, Zoom Yoga, Meet and Greet, Cuppa and a Chat, Heat and Eat, Saturday drop in, Cinema outings, an additional outreach café and football night.

Following our annual review day we listened to the feedback provided by our members/staff/volunteers/partners and alongside our regular activities we added new services to our portfolio, to ensure we were meeting the needs of our members.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

Supporting staff and volunteers after the pandemic.

Following the end of the pandemic we recognised that the needs of our staff and volunteers had changed and we adapted our working practices to meet the needs of both staff/volunteers and our own business needs, for the benefit of everybody involved with BIADS. For staff:

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

Although we lost some volunteers due to a variety of different reasons; health, age, mobility etc, we identified the importance of volunteers to our organisation and employed a Volunteer Coordinator. Through this appointment we conducted recruitment drives and offered our volunteers:

Encourage members and the community to fund raise.

We saw a drastic decline in income through fundraising and general donations during the pandemic but also a massive demand on funders for grants. The people of Barnsley have supported us from day one so we campaigned for support in a number of different ways:

We also gave back to those who supported us with:

Partnerships.

Although we had maintained telephone/e mail contact during the pandemic with our partners, we reconnected with them all by conducting face to face meetings. We strengthened our involvement with the Barnsley 3[rd] Sector Dementia Alliance when our Chief Officer became the chair person for this group of dementia organisations. Furthermore, we reaffirmed these partnerships through invitations to observe and join in with our services:

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

With our increased profile in Barnsley we also forged new partnerships with:

Our achievements during 2021 - 2022

In addition to the above we have been involved with Barnsley MBC’s early help strategy group and the local Council’s scrutiny committee to ensure that the voices of our members are heard and that we are part of the driving force to improve the lives of Barnsley people affected in any way by dementia.

We have updated our corporate pack to ensure that it contains relevant and up to date information for the businesses we provide them to when seeking support.

We have also been involved with the Barnsley carers’ consultation event, again being instrumental in highlighting the daily challenges our members face along with their voices being heard and suggestions listened to

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

Future Plans

Our main priority moving forward is to be self-sufficient/less reliant on funders/funding by:

The charity’s policy on reserves

Reserves are needed to meet the working capital requirements of the charity and to ensure that BIADS is able to meet all statutory obligations if funding is abruptly altered or in the event of winding up. It is the policy of the charity that reserves are maintained equivalent to three months’ running costs and staff salaries. Based on current year expenditure this equates to approximately £108,000. The actual level of unrestricted funds at the year end was £52,384 (2021: £10,932). Although reserves have recovered from the previous financial year when the charity felt the impact of the pandemic, reserves are still below the desired level. The trustees expect the position to continue to improve in the next financial year.

Risk management

The trustees have ultimate responsibility for identifying and managing risk and are satisfied that systems are in place to mitigate risk to the organisation. Risk assessments are carried out on activities and there are sound financial procedures in place. The main risks for BIADS at this time are loss of financial support and loss of experienced staff. Our current strategy for managing these risks is to investigate more income streams, reducing over reliance on any one funder. In relation to staff, in our bids for financial support we will ensure salaries are commensurate with similar posts in other organisations and that full cost recovery is included in all bids where applicable.

Our policies and procedures are regularly reviewed in line with an on-going review plan (usually on an annual basis). All policies and procedures are ratified by the Board of Trustees. We have robust systems in place to ensure that updates are made in response to legislative, operational and funders’ requirements.

Ethical behaviour underpins the way we operate, do business and treat one another. Our values determine our behaviour and we support and uphold them so they are an integral part of day to day life at BIADS. This encourages a way of working which is honest, responsible and respectful and which generates trust.

Funds in deficit

There are currently no funds in deficit.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2022

Exemptions

The trustees have taken advantage of the exemptions available to small companies, including the audit exemption.

Statement of trustees’ responsibilities

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficiency for the year then ended.

In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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

Financial position

The financial statements are set out in pages 12 to 21. The Statement of Financial Activities shows a deficit for the year of £27,042 (2021: a deficit of £72,476). This includes the annual depreciation charge. The total funds at the year-end stand at £125,201 (2021: £152,243). The financial position improved during the year with an increase in unrestricted reserves to a level of £52,384 (2021: £10,932).

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees:

Signed _____ Date: 26 April 2023

Peter Francis, Chair/ Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 30 SEPTEMBER 2022

I report on the accounts of the charity, which are set out on pages 12 to 21.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

The charity’s gross income exceeded £250,000 in this financial year. I am qualified to undertake the examination, being a Fellow Member of the Association of Accounting Technicians.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have no concerns and I 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.

Signed:

Date: 26 April 2023

Angela Hayes, FMAAT Community Accountant BCVS Services Limited 23 Queens Road Barnsley S71 1AN

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income & Expenditure Account)

YEAR ENDED 30 SEPTEMBER 2022

Unrestricted
Designated
Funds
Funds
Note
£
£
Incoming resources
Gifts, donations & legacies
2a
214,021
-
Grants received
2b
42,794
-
Income from fundraising activities
2c
34,086
-
Charity shop sales
2d
10,737
-
Service fees (Day Care)
2e
46,409
-
Holidays/outings income
2f
49,728
-
Other income
2g
11,869
-
Total incoming resources
409,644
-
Resources expended
Salaries cost
7
211,288
-
Other staff costs
3,783
-
Rent
54,422
-
Utilities & rates
7,790
-
Insurance
1,737
-
Other premises costs
2,350
-
Service delivery costs
43,829
-
Volunteer expenses
1,341
-
Equipment & furniture
1,173
-
Admin expenses
17,084
-
Newsletter publication
3,427
-
Marketing & publicity
3,531
-
Accountancy fees
8
950
-
Payroll Bureau
1,476
-
Legal & professional fees
900
-
Fundraising costs
2,306
-
Hospitality & housekeeping
6,113
-
Bank charges
90
-
Loan interest/fees
3,412
-
Depreciation
-
27,871
Grant returned
-
-
Other expenditure
367
-
Total resources expended
367,369
27,871
Net income/(expenditure)
42,275
(27,871)
Total funds brought forward
10,932
79,918
Transfers between funds
13
(823)
2,202
Total funds carried forward
12
52,384
54,249		 Restricted
Funds
£
161
69,819
-
-
-
-
-
69,980
90,596
415
7,333
851
-
176
4,730
32
2,133
1,101
-
-
-
-
-
-
1,554
-
-
-
2,490
15
111,426
(41,446)
61,393
(1,379)
18,568		 2022
Total
Funds
£
214,182
112,613
34,086
10,737
46,409
49,728
11,869
479,624
301,884
4,198
61,755
8,641
1,737
2,526
48,559
1,373
3,306
18,185
3,427
3,531
950
1,476
900
2,306
7,667
90
3,412
27,871
2,490
382
506,666
(27,042)
152,243
-
125,201		 __
2021
Total
Funds
£
51,482
199,842
34,646
6,103
8,620
18,925
10,179
329,797
259,454
2,729
37,080
5,086
1,875
1,719
27,882
429
5,422
18,615
-
2,202
925
1,132
900
1,108
2,258
112
4,550
27,429
-
1,366
402,273
(72,476)
224,719
-
152,243

The Statement of Financial Activities includes all gains and losses recognised in the year.

Comparative figures for each fund are shown in the notes 2 and 3 to the accounts. The Designated Funds are the Fixed Assets held by the charity.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

BALANCE SHEET

AS AT 30 SEPTEMBER 2022

Note
Fixed assets
Tangible assets
11
Total fixed assets
Current assets
Debtors & prepayments
4
Cash at bank and in hand
Total current assets
Liabilities
Creditors:
amounts falling due within one year
5
Net current assets
Creditors:
amounts falling due after one year
6
Net assets
Funds of the charity
12
Unrestricted funds
Designated funds (Fixed Assets)
Restricted funds
Total funds		 £
54,249
7,192
94,328
101,520
(30,568)		 2022
£
£
79,918
54,249
5,894
139,032
144,926
(43,447)
70,952
-
125,201
52,384
54,249
18,568
125,201		 2021
£
79,918
101,479
(29,154)
152,243
10,932
79,918
61,393
152,243

Exemption from audit

For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

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

The trustees declare that they have approved the accounts above. Signed on behalf of the charity’s trustees:

Signed _____ Date: 26 April 2023

Peter Francis, Chair/ Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2022

1. Accounting policies

Basis of the preparation of the accounts

The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS102) and the Companies Act 2006.

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

Income and expenditure have been analysed in the accounts using natural classification, in accordance with the provisions of Section 4.6, SORP 2019 (smaller charities). The charity also meets the requirements for exemption from preparing a statement of cash flows.

Going Concern Note

The Board of Trustees regularly review the financial situation and consider that BIADS is still a going concern despite the effects of the pandemic of 2020-21 on income, particularly day care and fundraising income. Funding successes have offset the adverse effects of the pandemic to a degree and the trustees are optimistic that the financial position will continue to improve. The charity is currently able to meet all liabilities as they fall due and no material uncertainties exist in the 12-month period following the signing of the accounts.

Given the above, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Incoming resources

All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.

Donated goods and services

Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charity’s own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charity accounts.

Donated goods for resale

Due to the volume and low value of donated goods for resale, they are recognised in the accounts at sales value when they are sold.

Resources Expended

All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

Stock

Stock held for resale is valued at the lower of cost and net realisable value. No value is assigned to donated stocks which are recognised at sales value when they are sold.

Depreciation

In accordance with the Fixed Asset policy, depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets, with a cost exceeding £1,000, over their expected useful lives. The rates applicable are:

Computer Equipment - 33[1] /3% on a straight line basis Office Equipment, Fixtures & Fittings - 20% on a straight line basis Leasehold Improvements - 5% on a straight line basis or the length of the lease (whichever is the shorter period)

Funds structure

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on the fund, unless permission has been given by the donor to remove the restriction on the balance outstanding.

Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged.

Other designated funds are established by the trustees, as appropriate, for specific projects.

Taxation

As a registered charity, BIADS is exempt from corporation tax on its charitable activities.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

2. Analysis of income

2a Gifts, Donations & Legacies
Regular Donations
General Donations
Donations in Memory of
Restricted Donations (SOS Appeal)
Restricted Donations (Gardening Project)
Donations - Activities
Legacy
Day Care Donations
Gift Aid Repayment
2b Grants Received
The National Lottery Community Fund
The Henry Smith Charity
The Tudor Trust
Garfield Weston Foundation
HMRC - CJRS
BMBC - Covid Business Support Grant
The R Walker Charitable Trust
Shaw Lands Trust
Marjorie Coote Charity Fund
BMBC Stronger Communities Resilience Fund
BMBC - Monk Bretton Ward Alliance
BMBC - Other
2c Income from fundraising
Fundraising events
Memory plaques
General fundraising
Corporate giving
Third party giving
2d Charity Shop Sales
2e Service Fees (Day Care)
2f
Holidays & Outings
2g Other Income
Rebates received
Membership fees
Dementia Directory
Miscellaneous service income
Total Income		 Unrestricted
Restricted
Total
£
£
£
10,070
-
10,070
62,487
-
62,487
13,544
-
13,544
-
-
-
-
161
161
4,664
-
4,664
92,235
-
92,235
22,220
-
22,220
8,801
-
8,801
214,021
161
214,182
-
25,407
25,407
-
26,350
26,350
-
-
-
40,000
-
40,000
-
-
-
-
-
-
2,500
-
2,500
-
-
-
-
5,000
5,000
-
9,748
9,748
-
3,314
3,314
294
-
294
42,794
69,819
112,613
-
-
-
-
-
-
12,903
-
12,903
-
-
-
21,183
-
21,183
34,086
-
34,086
10,737
-
10,737
46,409
-
46,409
49,728
-
49,728
5,000
-
5,000
740
-
740
5,500
-
5,500
629
-
629
11,869
-
11,869
409,644
69,980
479,624
2022		 Unrestricted
Restricted
Total
£
£
£
6,224
-
6,224
15,064
-
15,064
14,200
-
14,200
-
4,513
4,513
-
650
650
-
-
-
500
-
500
-
2,237
2,237
8,094
-
8,094
2021
44,082
7,400
51,482
-
66,324
66,324
-
52,200
52,200
20,000
2,000
22,000
-
-
-
17,500
-
17,500
34,818
-
34,818
2,500
-
2,500
1,000
1,000
2,000
-
2,500
2,500
-
-
-
-
-
-
-
-
-
75,818
124,024
199,842
2,952
-
2,952
73
-
73
5,013
-
5,013
8,727
-
8,727
17,881
-
17,881
34,646
-
34,646
6,103
-
6,103
8,620
-
8,620
18,925
-
18,925
8,509
1,000
9,509
640
-
640
-
-
-
30
-
30
9,179
1,000
10,179
197,373
132,424
329,797

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

3. Analysis of expenditure by fund

Unrestricted funds:
Salaries cost
Other staff costs
Rent
Utilities & rates
Insurance
Other premises costs
Service delivery costs
Volunteer expenses
Equipment
Admin expenses
Newsletter publication
Marketing & publicity
Accountancy fees
Payroll Bureau
Legal & professional fees
Loan interest
Fundraising costs
Hospitality
Other expenditure
Restricted funds:
Salaries cost
Other staff costs
Rent
Utilities & rates
Insurance
Other premises costs
Service delivery costs
Volunteer expenses
Equipment & furniture
Admin expenses
Marketing & publicity
Hospitality
Grant returned
Other expenditure
Designated funds:
Depreciation
Total Funds		 2022
£
211,288
3,783
54,422
7,790
1,737
2,350
43,829
1,341
1,173
17,084
3,427
3,531
950
1,476
900
3,412
2,306
6,113
457
367,369
90,596
415
7,333
851
-
176
4,730
32
2,133
1,101
-
1,554
2,490
15
111,426
27,871
27,871
506,666		 2021
£
174,657
2,722
26,080
3,434
1,608
1,461
21,006
389
960
16,276
-
2,118
925
1,132
900
4,550
1,108
2,218
1,439
262,983
84,797
7
11,000
1,652
267
258
6,876
40
4,462
2,339
84
40
-
39
111,861
27,429
27,429
402,273

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

4.Debtors
Trade Debtors
Other Debtors - Gift Aid Due
Prepayments
5.Creditors: amounts falling due within one year
PAYE & social security
Employer pension liability
Key Fund loan
Income received in advance
Other accruals
6.Creditors: amounts falling due after one year
Key Fund loan
7.Staff costs and numbers
Salaries cost
Social security costs
Employer pension contribution
Average number of staff employed during the year		 2022
£
2,079
3,765
1,348
7,192
4,055
1,516
-
5,364
19,633
30,568
-
-
276,991
18,223
6,670
301,884
20		 2021
£
1,470
3,383
1,041
5,894
4,786
2,701
18,196
2,880
14,884
43,447
29,154
29,154
241,609
11,625
6,220
259,454
16

8. Independent examination and accountancy services

Fees payable to BCVS Services Limited for the independent examination of the charity’s annual accounts were £950 (2021: £925).

BCVS Services Limited also provided a monthly payroll service during the year at a total cost of £1,476 (2021: £1,132).

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

9. Trustees’ remuneration, benefits and expenses

There were no out of pocket expenses paid to trustees in this, or the previous financial year. There were no other payments, remuneration or benefits made to trustees during this, or the previous financial year.

10. Related party transactions

Payments in respect of rent and utility charges for the Day Care Centre, to the total of £18,979, were made to Liddy’s Solicitors in the period that K Liddy was a trustee of the charity. The charity received donations from Liddy’s Solicitors to the total of £17,665 in this period.

There were no other related party transactions, in this or in the previous financial year.

11. Fixed Assets

Cost
Balance b/f - 01.10.21
Additions in year
Disposals
Balance c/f at 30.09.22
Depreciation
Balance b/f - 01.10.21
Disposals
Charge for the year
Balance c/f at 30.09.22
Net Book Value at 30.09.22
Net Book Value at 30.09.21		 £
117,034
2,202
-
119,236
46,136
-
23,848
69,984
49,252
70,898
Leasehold
Improvements		 £
23,185
-
-
23,185
20,265
-
973
21,238
1,947
2,920
Fixtures,
Fittings &
Equipment		 £
12,270
-
-
12,270
6,170
-
3,050
9,220
3,050
6,100
Computer
Equipment		 Total
£
152,489
2,202
-
154,691
72,571
-
27,871
100,442
54,249
79,918

All fixed assets are considered to be for direct charitable purposes.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

12. Movements in funds

Opening
balance
£
Unrestricted Funds
Total Unrestricted funds
10,932
10,932
Designated Funds
Fixed Assets
79,918
79,918
Restricted Funds
The National Lottery Community Fund (19-22)
32,182
The National Lottery Community Fund (22-24)
-
The Henry Smith Charity
24,417
Gardening Project
557
The Tudor Trust
2,000
BMBC Resilience Fund
-
Monk Bretton Ward Alliance
-
Marjorie Coote Charity Fund
-
Restricted Donations (Day Care)
2,237
61,393
Total Funds
152,243		 Income Expenditure
£
£
409,644
(367,369)
409,644
(367,369)
-
(27,871)
-
(27,871)
-
(31,355)
25,407
(12,210)
26,350
(52,215)
161
(347)
-
-
9,748
(9,748)
3,314
(3,314)
5,000
-
-
(2,237)
69,980
(111,426)
479,624
(506,666)		 Closing
Transfers
balance
£
£
(823)
52,384
(823)
52,384
2,202
54,249
2,202
54,249
(827)
-
-
13,197
1,448
-
-
371
(2,000)
-
-
-
-
-
5,000
-
-
(1,379)
18,568
-
125,201

13. Fund transfers

3.Fund transfers
Management & overheads
Funds for Fixed Asset purchases
Contribution from General Fund		 General
Fund
National
Lottery
Fund
Henry
Smith
Fixed
Assets
£
£
£
£
£
8,930
(3,330)
(3,600)
(2,000)
-
(2,202)
-
-
-
2,202
(7,551)
2,503
5,048
-
-
Tudor
Trust
(823)
(827)
1,448
(2,000)
2,202

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2022

14. Restricted funds

The charity administered the following restricted funds during the year:

The National Lottery Community Fund – grants to fund the Dementia Hope project which will fund the salaries of three part-time activities coordinators. The budget will also cover general running expenses, training, travel, consultancy and advice, volunteer expenses, marketing, activities equipment and overheads.

The Henry Smith Charity - a 3 year grant to fund the Carer Support Service.

Gardening Project - small grants and donations for the gardening project.

The Tudor Trust – a grant to support staff and volunteer well-being.

BMBC Resilience Fund – A grant from the Stronger Communities Resilience and Recovery Fund, to cover staff costs to allow the continuation of activities.

Monk Bretton Ward Alliance– funding for the Monk Bretton Café.

Marjorie Coote Charity Fund – a grant restricted for the purchase of equipment for the Day Centre multi-sensory room.

Donations (Day Care Centre) – restricted funding for the development and running of the Centre.

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