**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|
| P a g e 2
**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||
| P a g e 3
**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:
- to relieve the needs of people and their families, friends and carers within the boundaries of Barnsley Metropolitan Borough Council, suffering from all types of dementia and its effects by the provision of emotional and practical support, advice, education and information and by raising public awareness of the said conditions.
- to provide, or assist in the provision of, facilities and social activities for recreation and leisure time occupation of people suffering from all types of dementia and their families, friends and carers in the interests of social welfare with the object of improving their conditions of life.
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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:
- Securing funding for services
- Work to build our Day Care Centre up to capacity
- Continuing to reinstate and develop all of our services to return to providing the support we are certain our members want and need, including any additional support identified during the pandemic e.g. chair based zoom yoga
- Supporting staff and volunteers to undertake their duties in a safe way, taking into account the effects of the pandemic
- Encouraging members and the community to fund raise for us once again
- Picking up and strengthening partnerships
## 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**
- Zoom Yoga was introduced during lockdown as an online chair based session, provided by a qualified instructor. The sessions were tailored specifically for the individuals taking part and this is something we have continued on a weekly basis. This is beneficial for member’s health and wellbeing and in particular members who are unable to visit the centre for whatever reason.
- Meet and Greet was introduced during 2022 to encourage old and new members to come to our centre and access the activity services we provide. Giving them the opportunity to come and meet staff and other members who are already attending services, showcasing and give taster sessions of what these services involve.
- We introduced Cuppa and a Chat to fill the void during the three week break in between our regular referral services and also during the BIADS holiday weeks. This service was introduced following feedback from our members which showed that they missed having the company of others during these times and also the need to continue a set routine for their loved one with dementia.
- The financial crisis our members faced saw us introducing a Heat and Eat service. Our members having to decide between putting the heating on at home, or having a meal. We were successful in our funding bid to the Chamber of Commerce for this service, which then allowed us to invite members to spend more time at our warm centre with a hot meal, dessert and drinks provided free of charge.
- Saturday Drop-in Café with the offering of toast, biscuits, drinks and some light entertainment provided was welcomed by our members to break up what could be “a very long and lonely weekend.”
- Partnership working saw the introduction of free cinema outings to a local cinema which provided a relaxed screening event which was more suitable for our members. We also take our Day Centre members along, with the transport being paid for by one of our grateful members whose husband attends the Day Centre.
- Following the success of our first outreach café we branched out further afield to setting up a second weekly dementia café in the borough of Barnsley. In an area still financially affected by the mining strike of years gone by, our café provides free drinks, toast and support from a member of staff.
- We have put together a diary of monthly events to allow us to tie our services into these, such as Valentine’s Day, Mother’s Day, Easter etc. So far we have staged a football pie and peas evening, and organised a Twixmas party for our members. These events have been welcomed by our members with many of them saying “just not having to cook makes all the difference.”
## 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:
- Staggered return to office working.
- Flexibility applied to all staff.
- Working from home with technology supplied to enable this.
- Frequent 1-1 chats to discuss concerns and also assess staff mental wellbeing.
- Early access to vaccinations to protect against Covid19.
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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:
- Training opportunities.
- Regular newsletter with BIADS’ updates.
- Quarterly meetings.
- Party days as our way of thanks for their hard work.
- A dedicated person to turn to for support.
## 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:
- Library and community centre visits to raise awareness across the borough.
- Summer fair to bring families, friends, neighbours together.
- Publicity and promotion advertisements / banners / posters / local magazine entries.
- Increased social media presence.
- Reviewed our website for easier access to our information.
- Made appeals – radio / media / our own newsletter.
We also gave back to those who supported us with:
- Promotion and printed merchandise for the fundraising event.
- Sponsorship forms and assistance with setting up just giving pages.
- Staff attendance at the fundraising event.
- Certificate of thanks.
- Publicised notification amounts raised in various media outlets.
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:
- Social events such as East Dene.
- Carer Support Groups.
- Party days.
- Singing groups.
- Drop in cafes.
- Activity / exercise sessions.
| P a g e 7
**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:
- Local GP surgeries – We sent all GP Practice Managers a letter inviting them to our centre and offering our support for training and or talks to staff. We have arranged three talks so far with further talks planned for the future
- Endorphins – We have arranged ‘empowerment’ training for our carers free of charge to take place during the carer support groups, so that the people with dementia will be in an activity session
- Crisis Team – They are now making referrals for our services for people with dementia and their carers
## **Our achievements during 2021 - 2022**
- Successfully reopening our Day Centre to provide much needed respite for our carers and motivational and inspirational activities for people with dementia
- Re starting our annual review days to include members, partners, staff and volunteers; then implement some of the suggestions made as resources allow
- Revisiting and adapting our development plan to incorporate the changes
- Taking over the chairmanship of the Barnsley 3rd Sector Dementia Alliance, ensuring regular meetings and specific targets are set, driving the aims of the group
- Building new relationships and maintaining strong relationships with previous fundraisers and partners
- Focusing on volunteers with regular newsletters and quarterly meetings to allow them to know they are valued and included
- Reviewing all our services to ensure they continue to meet the needs of our members, allowing us to maintain person centred support
- Consider longer term development strategies and opportunities to become more selfsufficient and less reliant on funders
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
| P a g e 8
**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:
- Increasing the number of day care opening days and number of attendees.
- Working more closely with local authorities to give the people of Barnsley the services they need.
- Building up our charity shop portfolio.
- Securing statutory funding (day care contract tender being issued by the Council) which would guarantee an income.
- Employing a dedicated fundraiser to work with corporate organisations / third parties / staff / volunteers / members and their families.
## **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.
| P a g e 9
**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**_
| P a g e 10
**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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **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:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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
| P a g e 11
**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.
| P a g e 12
**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:_
- _The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;_
- _The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts._
_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.
| P a g e 14
**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.
| P a g e 15
**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**|
| P a g e 16
**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|
| P a g e 17
## **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).
| P a g e 18
**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.
| P a g e 19
## **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|
| P a g e 20
**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.
| P a g e 21