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2023-09-30-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 2023

BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2023

CONTENTS

Page
Legal and Administrative Information 3
Trustees’ Report 4 - 8
Independent Examiner’s Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 - 19

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

YEAR ENDED 30 SEPTEMBER 2023

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
James Burgess
David Coupland
Peter Francis –resigned 26/04/2023
Susan Haughton
Peter Moody
Pamela Oughton
Malcolm Price
Jake Rollin
Neil Wright
Chairperson: James Burgess
Treasurer: Anne Ackers
Bankers: Cooperative Bank plc
11 Peel Square
Barnsley
S70 2QT
Independent Examiner: Angela Hayes
Community Accountant
22 Brocklehurst Avenue
Barnsley
S70 3EE

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT

YEAR ENDED 30 SEPTEMBER 2023

The trustees present their report and financial statements of the charity for the period 01 October 2022 to 30 September 2023.

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, dated 01 September 2010. 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. Day-to-Day management of BIADS is delegated to the Chief Officer, Linda Pattison.

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 2023

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 provide support to those affected by dementia, their carers, families and friends by providing information, emotional support, social opportunities, meaningful activities and events. Through our range of services we hope to enable our members to live well with dementia in the community.

During the financial year 2022-23, services provided by BIADS include:

Activity Groups

A range of meaningful, fun activities for people with dementia; our activity workers and dedicated volunteers aim to create a sense of well being, of achievement and confidence.

- Sing along with BIADS

The singers group was held twice each month and features a live pianist.

Circle Dancing

A therapeutic dance form, encouraging light exercise, cognitive stimulation and the chance of some fun for both carer and person with dementia.

Drop-in Cafe

Our Drop in cafe takes place every Wednesday between 1:00 pm – 3:00 pm and Friday from 10.00 am to 12:00 at our Dementia Support Centre. Volunteers are on hand to serve refreshments and welcome attendees. Staff are available for support if needed.

BIADS Gym

BIADS weekly gym session facilitated by physiotherapists from Barnsley Mental Health Team, supported by our volunteers.

Services for Carers

During the year we continued to facilitate our Carers Support Group, enabling carers to meet with others who share the same experiences and to benefit from mutual support. The Group is led by one of our Carer Support Workers.

We also offered advice and information for carers, made referrals to other agencies, and provided the all-important emotional support.

Holidays

BIADS arranged two holidays for members during the 2022-23 financial year. The holidays remain one of our most looked forward to services.

Events

There was a range of events throughout the year, including open days, family fun days and fundraising events.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2023

Our Dementia Day Centre

Our Dementia Day Centre is now open Monday to Friday 9am to 4pm. We offer full days, half day and hourly pay as you go sessions. We hope to be open more days in the near future and ultimately seven days a week.

We offer a full range of activities throughout the day to promote mental stimulation to suit all needs and promote independence. Our activities include sensory stimulation, painting, chair exercise, table tennis, crafts, sewing, knitting, watching films/TV, reading, dementia jigsaws, dominoes, cards, mindfulness colouring, memory scrapbooking, music, dancing, reminiscing and much more.

Notable events of the year

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2023

Thank you to each and everyone who supported BIADS in any way – we couldn’t do it without you!

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 £106,000. The actual level of unrestricted funds at the year end was £40,717 (2022: £52,384). This has been a challenging year for BIADS and reserves are below the desired level. The trustees expect the position 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.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2023

Funds in deficit

There are currently no funds in deficit.

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 Review

Principle Sources of Funding

During the year, the charity received total income of £490,847 (2022: £479,624). The principle sources of funding include public and corporate donations, fundraising events, grants for service provision and fees for Day Care and other services. Full details of funding received are provided on page 14 of this report.

Financial Position

The Statement of Financial Activities shows a deficit for the year of £12,563 (2022: a deficit of £27,042). This includes the annual depreciation charge. The total funds at the year-end stand at £112,638 (2022: £125,201). Total Funds at 30 September 2023 include Fixed Assets (£32,778), balances remaining on restricted funds (£39,143) and the General Reserve (£40,717). The General Reserve fell by £11,667 during the year. This was a result of reserves being utilised to fund a gap in grant funding for services.

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:

James Burgess, Chair/ Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 30 SEPTEMBER 2023

I report on the accounts of the charity, which are set out on pages 10 to 19.

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:

Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue, Barnsley, South Yorkshire, S70 3EE

Angela Hayes is licensed and regulated by AAT under licence number 1006755

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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 2023

Unrestricted
Designated
Funds
Funds
Note
£
£
Incoming resources
Gifts, donations & legacies
2a
146,454
-
Grants received
2b
5,276
-
Income from fundraising activities
2c
68,050
-
Charity shop sales
2d
16,195
-
Day Care and Other Service fees
2e
73,669
-
Holidays/outings income
2f
29,195
-
Other income
2g
5,438
-
Total incoming resources
344,277
-
Resources expended
Salaries cost
6
200,107
-
Other staff costs
2,436
-
Rent
40,850
-
Utilities & rates
12,377
-
Insurance
2,080
-
Other premises costs
6,897
-
Service delivery costs
54,659
-
Volunteer expenses
672
-
Equipment & furniture
1,149
-
Admin expenses
14,831
-
Newsletter publication
2,345
-
Marketing & publicity
1,102
-
Accountancy fees
7
1,100
-
Payroll Bureau
1,453
-
Legal & professional fees
1,500
-
Fundraising costs
1,719
-
Hospitality & housekeeping
8,183
-
Bank charges & fees
957
-
Loan interest/fees
-
-
Depreciation
-
29,474
Grant returned
-
-
Other expenditure
524
-
Total resources expended
354,941
29,474
Net income/(expenditure)
(10,664)
(29,474)
Total funds brought forward
52,384
54,249
Transfers between funds
12
(1,003)
8,003
Total funds carried forward
11
40,717
32,778		 Restricted
Funds
£
100
146,470
-
-
-
-
-
146,570
101,701
510
11,000
3,287
-
65
645
-
165
756
-
-
-
-
-
-
583
-
-
-
-
283
118,995
27,575
18,568
(7,000)
39,143		 2023
Total
Funds
£
146,554
151,746
68,050
16,195
73,669
29,195
5,438
490,847
301,808
2,946
51,850
15,664
2,080
6,962
55,304
672
1,314
15,587
2,345
1,102
1,100
1,453
1,500
1,719
8,766
957
-
29,474
-
807
503,410
(12,563)
125,201
-
112,638		 __
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

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 2023

Note
Fixed assets
Tangible assets
10
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
Net assets
Funds of the charity
11
Unrestricted funds
Designated funds (Fixed Assets)
Restricted funds
Total funds		 £
32,778
35,324
82,361
117,685
(37,825)		 2023
£
32,778
79,860
-
112,638
40,717
32,778
39,143
112,638		 2022
£
£
54,249
54,249
7,192
94,328
101,520
(30,568)
70,952
-
125,201
52,384
54,249
18,568
125,201

Exemption from audit

For the year ending 30 September 2023 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:

James Burgess, Chair/ Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2023

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 financial statements are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

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 a going concern despite the challenges of recent years. The charity is currently able to meet all liabilities as they fall due, fundraising is ongoing 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.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2023

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.

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 income applied to 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 2023

2. Analysis of income

2a Gifts, Donations & Legacies
Regular Donations
General Donations
Donations in Memory of
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
Better Barnsley Bond
Garfield Weston Foundation
Access to Work
Barnsley CVS
The R Walker Charitable Trust
Age UK
Marjorie Coote Charity Fund
BMBC Day Care
BMBC Stronger Communities
BMBC - Monk Bretton Ward Alliance
BMBC - Other
2c Income from fundraising
General fundraising
Corporate giving
Third party giving
2d Charity Shop Sales
2e Day Care and Other Service Fees
2f
Holidays & Outings
2g Other Income
Rebates received
Membership fees
Dementia Directory
Miscellaneous service income
Total Income		 Unrestricted
Restricted
Total
£
£
£
10,562
-
10,562
69,150
-
69,150
20,477
-
20,477
-
100
100
11,029
-
11,029
6,000
-
6,000
16,776
-
16,776
12,460
-
12,460
146,454
100
146,554
-
50,813
50,813
-
58,700
58,700
-
7,654
7,654
-
-
-
2,816
-
2,816
2,460
-
2,460
-
-
-
-
4,303
4,303
-
-
-
-
25,000
25,000
-
-
-
-
-
-
-
-
-
5,276
146,470
151,746
13,874
-
13,874
12,000
-
12,000
42,176
-
42,176
68,050
-
68,050
16,195
-
16,195
73,669
-
73,669
29,195
-
29,195
5,000
-
5,000
380
-
380
-
-
-
58
-
58
5,438
-
5,438
344,277
146,570
490,847
2023		 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
2022
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

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2023

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 & furniture
Admin expenses
Newsletter publication
Marketing & publicity
Accountancy fees
Payroll Bureau
Legal & professional fees
Loan interest
Fundraising costs
Hospitality & Housekeeping
Other expenditure
Restricted funds:
Salaries cost
Other staff costs
Rent
Utilities & rates
Other premises costs
Service delivery costs
Volunteer expenses
Equipment & furniture
Admin expenses
Hospitality & Housekeeping
Grant returned
Other expenditure
Designated funds:
Depreciation
Total Funds		 2023
£
200,107
2,436
40,850
12,377
2,080
6,897
54,659
672
1,149
14,831
2,345
1,102
1,100
1,453
1,500
-
1,719
8,183
1,481
354,941
101,701
510
11,000
3,287
65
645
-
165
756
583
-
283
118,995
29,474
29,474
503,410		 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

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2023

4.Debtors
Trade Debtors
Other Debtors - Gift Aid Due
Accrued Grant Income
Prepayments
5.Creditors: amounts falling due within one year
PAYE & social security
Employer pension liability
Income received in advance
Other accruals
6.Staff costs and numbers
Salaries cost
Social security costs
Employer pension contribution
Average number of staff employed during the year
 2023
£
3,522
4,770
25,000
2,032
35,324
3,451
1,584
17,532
15,258
37,825
277,061
17,598
7,149
301,808

19		 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

7. Independent examination and accountancy services

The cost of the Independent Examination and accountancy services was £1,100 (2022: £950).

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2023

8. 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.

9. Related party transactions

There were no other related party transactions.

10. Fixed Assets

Cost
Balance b/f - 01.10.22
Additions in year
Disposals
Balance c/f at 30.09.23
Depreciation
Balance b/f - 01.10.22
Disposals
Charge for the year
Balance c/f at 30.09.23
Net Book Value at 30.09.23
Net Book Value at 30.09.22		 £
119,236
-
119,236
69,984
-
23,850
93,834
25,402
49,252
Leasehold
Improvements		 £
23,185
8,003
-
31,188
21,238
-
2,574
23,812
7,376
1,947
Fixtures,
Fittings &
Equipment		 £
12,270
-
-
12,270
9,220
-
3,050
12,270
-
3,050
Computer
Equipment		 Total
£
154,691
8,003
-
162,694
100,442
-
29,474
129,916
32,778
54,249

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 2023

11. Movements in funds

Unrestricted Funds
Total Unrestricted funds
Designated Funds
Fixed Assets
Restricted Funds
The National Lottery Community Fund
The Henry Smith Charity
Gardening Project
Age UK
Better Barnsley Bond
BMBC Day Care Grant
Marjorie Coote Charity Fund
Total Funds		 Opening
balance
£
52,384
52,384
54,249
54,249
13,197
-
371
-
-
-
5,000
18,568
125,201		 Income Expenditure
£
£
344,277
(354,941)
344,277
(354,941)
-
(29,474)
-
(29,474)
50,813
(49,778)
58,700
(32,108)
100
(152)
4,303
(4,303)
7,654
(7,654)
25,000
(25,000)
-
-
146,570
(118,995)
490,847
(503,410)		 Transfers
£
(1,003)
(1,003)
8,003
8,003
-
(2,000)
-
-
-
-
(5,000)
(7,000)
-		 Closing
balance
£
40,717
40,717
32,778
32,778
14,232
24,592
319
-
-
-
-
39,143
112,638

12. Fund transfers

Management & overheads
Funds for Fixed Asset purchases		 General
Fund
Henry
Smith
Charity
Fixed
Assets
£
£
£
£
2,000
(2,000)
-
(3,003)
-
(5,000)
8,003
Marjorie
Coote
Charity
(1,003)
(2,000)
(5,000)
8,003

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2023

13. Restricted funds

The charity administered the following restricted funds during the year:

The National Lottery Community Fund – a grant 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.

Age UK – a grant from the Third Sector Alliance to provide gap funding for the Carer Support service.

Better Barnsley Bond – A grant to contribute to the salary costs of the Business Development Manager.

BMBC Day Care Grant – A grant to support the Day Care Centre.

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

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