# **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| | P a g e 2 **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| | P a g e 3 **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: - 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. | P a g e 4 **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. | P a g e 5 **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 - Our landlord at Joseph Exley House kindly redesigned our website, - Our Cudworth shop started off well, but it became obvious quickly that we couldn’t make it viable so regretfully we took the decision to close. - We reapplied to Henry Smith Charity for funding for our Carer Support Service and were successful – another three years of funding was granted. - Our Day Care tender was not successful on this occasion. - Meet and greet sessions were set up by staff to introduce new members to our services. - We had a Christmas tree in the festival at St Mary’s Church. - Peter Francis, our Chairman, retired in April 2023 after many years’ service. Margaret, our Deputy Chief Officer retired in August 2023. - Our AGM took place on 6[th] April 2023 – James Burgess took over as Chairman with Sue Haughton as Vice Chair. - External volunteers from companies helped with painting/decorating and delivering leaflets advertising our Day Care Centre. - The bar at our Day Care Centre opened on 23[rd] March, with our MSU room and mural being ready soon after to enhance the experience for our members. - In November 2022, Peter Francis was nominated for volunteer of the year at the Proud of Barnsley awards. - Work started on our training services. - Our involvement with the Barnsley Third Sector Dementia Alliance continued with Linda Pattison as Chair of the Alliance. - Trackers – we worked with partners to promote the use of GPS trackers to try to keep people with dementia safe. - Work continued on our befriending service for carers with volunteers recruited and trained. - We held an afternoon tea to celebrate the coronation of King Charles. | P a g e 6 **BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)** **TRUSTEES’ REPORT continued** ## **YEAR ENDED 30 SEPTEMBER 2023** - We decided that 1[st] June would be designated ‘BIADS’ day’ and held another open day which was well attended. 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: - 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 income. - Securing statutory funding - 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 £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. | P a g e 7 **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**_ | P a g e 8 **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: - 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: 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 | P a g e 9 **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. | P a g e 10 **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:_ - _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: ## _**James Burgess, Chair/ Director**_ | P a g e 11 **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. | P a g e 12 **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. | P a g e 13 **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**| | P a g e 14 **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| | P a g e 15 **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). | P a g e 16 **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. | P a g e 17 **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| | P a g e 18 **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. | P a g e 19