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2024-09-30-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 2024

BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2024

CONTENTS

Page
Legal and Administrative Information 3
Trustees’ Report 4 - 9
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13 - 20

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 30 SEPTEMBER 2024

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
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 2024

The trustees present their report and financial statements of the charity for the period 01 October 2023 to 30 September 2024.

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 2024

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 3000 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.

In shaping the objectives for the year, the trustees have focused on becoming self-sufficient as an organisation whilst working on raising the awareness of the BIADS’ name across the entire Borough both personally and professionally.

1[st] October 2023 to 30[th] September 2024

We began 2023 with various challenges we were determined to overcome:

Secure funding for activity services.

We started our financial year in the final year of funding from The National Lottery Fund, they had previously funded our activity service for the past eight years with no guarantees that they would fund us again. Unfortunately, we faced a period where we had no funding for our activity service and had to make the very difficult decision to make staff redundant. Having built up a strong relationship with The National Lottery Fund, we were once again offered the opportunity to apply for funding and we were very pleased to announce in September that funding would start again in October for a further three years.

There were some disruptions to our services due to the loss of our activity coordinators but other existing staff stepped up and filled the void. With new funding due to start we promise to come back bigger and better with more on offer for our members.

Develop and improve services.

Our members are at the forefront of everything we do and we wanted to be able to offer more of what they enjoy and to make life easier too.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2024

Build our Day Care Centre up to capacity.

Due to the nature of dementia being a degenerative condition we faced the difficulty in maintaining our Day Care Centre to capacity. This meant, unfortunately, at times we saw our numbers of attendees decline due to the need for long-term care and sadly some members passing away. However, with additional promotional work such as advertisement on Old Mill Lane and strong connections internally with our Carer Support Service and externally with Social Prescribers, this has helped us keep a constant flow of referrals during the year. This work has helped the Day Care Centre to make a small profit. Making a profit and increasing capacity remains a primary focus with the aim of using any profit made at Day Care to allow BIADS to become self-sufficient and continue our other services without the need to apply for funding.

Raise the BIADS’ profile and encourage members and the community to fundraise.

To raise our profile we have increased our presence in the community via a number of ways:

We have recognised from day one how the people of Barnsley have supported us and we are so grateful for this continued support, we also gave back to those who supported us by providing:

Partnerships.

We continued to grow our working partnerships with organisations such as:

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2024

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

Our Achievements during 2023 - 2024

In addition to the above we have been involved with:

Future plans

Our main priority moving forward is to be self-sufficient/less reliant on funders/funding. As a charity it is becoming more difficult to find funders who will fund dementia and also cover general running costs. In recent years many funders have changed their criteria and, with dwindling pots of money available and more charities chasing the funds available, it is becoming an uphill battle.

We will continue to monitor all funding streams for new funds and also tender bids for Day Care which could see guaranteed income from BMBC, creating additional income to help secure other services throughout BIADS.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2024

We will work with the local statutory services and ICB to identify and provide services that are vital in keeping a person with dementia and their carer together for longer as part of our sustainability plan.

We will further build on the foundations of our successful fundraising efforts with additional social media presence, local events, press releases, invitations to our centres to learn more about what we do and through word of mouth by providing the very best help and support to those going through the journey of dementia and/or the caring role.

We will look to build up our charity shop portfolio with sales of goods online, selling excess stock externally, more frequent rotation of stock and inhouse sales opportunities as well as BIADS’ merchandise being available.

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 £49,672 (2023: £40,717). This has again been a challenging year for BIADS and reserves are below the desired level. The trustees are aware of the need to generate further reserves and continually monitor the financial position and budgets of the charity.

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

The restricted activities fund is showing a deficit of £1,229 at the year end. This is due to the gap in grant funding for the activity service during the year. Donations and fundraising in the next financial year will clear the deficit.

There are no other funds in deficit.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2024

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 £480,923 (2023: £490,847). The principal 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 15 of this report.

Financial Position

The Statement of Financial Activities shows a deficit for the year of £11,685 (2023: a deficit of £12,563). This includes the annual depreciation charge. The total funds at the year-end stand at £100,953 (2023: £112,638). Total Funds at 30 September 2024 include Fixed Assets (£13,495), balances remaining on restricted funds (£37,786) and the General Reserve (£49,672).

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: 18 June 2025

James Burgess, Chair/ Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 30 SEPTEMBER 2024

I report on the accounts of the charity, which are set out on pages 11 to 20.

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: 18 June 2025

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 2024

Unrestricted
Designated
Funds
Funds
Note
£
£
Incoming resources
Gifts, donations & legacies
2a
90,525
-
Grants received
2b
60,653
-
Income from fundraising activities
2c
54,455
-
Charity shop sales
2d
11,424
-
Day Care and Other Service fees
2e
112,024
-
Holidays/outings income
2f
28,283
-
Other income
2g
5,165
-
Total incoming resources
362,529
-
Resources expended
Salaries cost
6
203,936
-
Redundancy cost
6
-
-
Other staff costs
1,778
-
Rent
40,180
-
Utilities & rates
17,390
-
Insurance
3,000
-
Other premises costs
3,437
-
Service delivery costs
36,614
-
Volunteer expenses
307
-
Equipment & furniture
26
-
Admin expenses
14,613
-
Newsletter publication
3,383
-
Marketing & publicity
1,897
-
Accountancy fees
7
1,150
-
Payroll Bureau
1,423
-
Legal & professional fees
1,536
-
Fundraising costs
1,940
-
Hospitality & housekeeping
6,762
-
Bank charges & fees
1,045
-
Depreciation
-
30,149
Other expenditure
390
-
Total resources expended
340,807
30,149
Net income/(expenditure)
21,722
(30,149)
Total funds brought forward
40,717
32,778
Transfers between funds
12
(12,767)
10,866
Total funds carried forward
11
49,672
13,495		 Restricted
Funds
£
11,514
101,500
5,380
-
-
-
-
118,394
91,233
5,140
596
11,000
5,058
-
188
4,847
54
-
358
-
-
-
-
-
-
2,964
-
-
214
121,652
(3,258)
39,143
1,901
37,786		 2024
Total
Funds
£
102,039
162,153
59,835
11,424
112,024
28,283
5,165
480,923
295,169
5,140
2,374
51,180
22,448
3,000
3,625
41,461
361
26
14,971
3,383
1,897
1,150
1,423
1,536
1,940
9,726
1,045
30,149
604
492,608
(11,685)
112,638
-
100,953		 __
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

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 2024

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		 £
13,495
12,269
107,124
119,393
(31,935)		 2024
£
13,495
87,458
-
100,953
49,672
13,495
37,786
100,953		 2023
£
£
32,778
32,778
35,324
82,361
117,685
(37,825)
79,860
-
112,638
40,717
32,778
39,143
112,638

Exemption from audit

For the year ending 30 September 2024 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: 18 June 2025

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 2024

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

Since the end of the financial year, there has been a fall in donations and other income to support the general running costs of the charity. This has resulted in a fall in the level of the unrestricted reserves which is a concern to the Trustees.

The Trustees continually review the financial situation, including the financial position and budgets/forecasts for future periods. The charity is currently able to meet all liabilities as they fall due. Fundraising is ongoing and the Trustees are exploring other opportunities to increase income. The Trustees are optimistic that the position will improve and believe that the charity will have adequate resources to continue in operation for the 12-month period following the signing of the accounts. 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

Given 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 2024

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 2024

2. Analysis of income

2a Gifts, Donations & Legacies
Regular Donations
General Donations
Donations in Memory of
Restricted Donations
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
SY Community Foundation
Access to Work
Barnsley CVS
The Screwfix Foundation
Age UK
Sheffield Hallam University
Barnsley College
BMBC Day Care
BMBC - Ward Alliance
BMBC - Other
2c Income from fundraising
General fundraising
Third party & corporate giving
2d Charity Shop Sales
2e Day Care and Other Service Fees
2f
Holidays & Outings
2g Other Income
Rebates received
Membership fees
Miscellaneous service income
Total Income		 Unrestricted
Restricted
Total
£
£
£
9,748
-
9,748
17,944
-
17,944
23,159
-
23,159
-
11,514
11,514
12,000
-
12,000
14,792
-
14,792
12,882
-
12,882
90,525
11,514
102,039
-
25,407
25,407
-
59,700
59,700
5,000
-
5,000
40,000
-
40,000
-
9,209
9,209
6,545
-
6,545
1,000
920
1,920
-
4,104
4,104
-
-
-
4,149
-
4,149
2,399
-
2,399
-
-
-
-
2,160
2,160
1,560
-
1,560
60,653
101,500
162,153
4,918
5,380
10,298
49,537
-
49,537
54,455
5,380
59,835
11,424
-
11,424
112,024
-
112,024
28,283
-
28,283
5,000
-
5,000
-
-
-
165
-
165
5,165
-
5,165
362,529
118,394
480,923
2024		 Unrestricted
Restricted
Total
£
£
£
10,562
-
10,562
69,150
-
69,150
20,477
-
20,477
11,029
100
11,129
6,000
-
6,000
16,776
-
16,776
12,460
-
12,460
2023
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
54,176
-
54,176
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

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2024

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
Fundraising costs
Hospitality & Housekeeping
Bank charges & fees
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
Other expenditure
Designated funds:
Depreciation
Total Funds		 2024
£
203,936
1,778
40,180
17,390
3,000
3,437
36,614
307
26
14,613
3,383
1,897
1,150
1,423
1,536
1,940
6,762
1,045
390
340,807
91,233
5,736
11,000
5,058
188
4,847
54
-
358
2,964
214
121,652
30,149
30,149
492,608		 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
957
524
354,941
101,701
510
11,000
3,287
65
645
-
165
756
583
283
118,995
29,474
29,474
503,410

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2024

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
Redundancy cost
Average number of staff employed during the year		 2024
£
5,950
4,669
-
1,650
12,269
3,093
1,485
19,755
7,602
31,935
269,025
18,945
7,199
295,169
5,140
300,309

19		 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
-
301,808
19

The redundancy cost was in respect of the Activities Services posts, funding ended June 2024.

7. Independent examination and accountancy services

The cost of the Independent Examination and accountancy services, provided by Angela Hayes, Community Accountant, was £1,150 (2023: £1,100).

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2024

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 - 01.10.23
Additions in year
Disposals
Balance c/f at 30.09.24
Depreciation
Balance b/f - 01.10.23
Disposals
Charge for the year
Balance c/f at 30.09.24
Net Book Value at 30.09.24
Net Book Value at 30.09.23		 £
119,236
-
-
119,236
93,834
-
25,402
119,236
-
25,402
Leasehold
Improvements		 £
31,188
10,866
-
42,054
23,812
-
4,747
28,559
13,495
7,376
Fixtures,
Fittings &
Equipment		 £
12,270
-
-
12,270
12,270
-
-
12,270
-
-
Computer
Equipment		 Total
£
162,694
10,866
-
173,560
129,916
-
30,149
160,065
13,495
32,778

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 2024

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
Restricted Fund - Activities
Restricted Fund - Befriending
SYCF - Befriending
The Screwfix Foundation
BMBC Ward Alliance
BCVS - Covid
Asda Foundation
Total Funds		 Opening
balance
£
40,717
40,717
32,778
32,778
14,232
24,592
319
-
-
-
-
-
-
-
39,143
112,638		 Income Expenditure
£
£
362,529
(340,807)
362,529
(340,807)
-
(30,149)
-
(30,149)
25,406
(40,192)
59,700
(57,938)
86
(169)
15,540
(18,374)
-
-
9,209
(1,665)
4,104
-
2,160
(2,107)
920
(622)
1,269
(585)
118,394
(121,652)
480,923
(492,608)		 Transfers
£
(12,767)
(12,767)
10,866
10,866
554
-
-
1,605
4,530
-
(4,104)
-
-
(684)
1,901
-		 Closing
balance
£
49,672
49,672
13,495
13,495
-
26,354
236
(1,229)
4,530
7,544
-
53
298
-
37,786
100,953

12. Fund transfers

Management & overheads
Funds for Fixed Asset purchases
Funds reclassified
Fund overspent		 General
Fund
National
Lottery
Asda
Restricted
Donations
Activities
Restricted
Donations
Befriending
Screwfix
Foundation
Fixed
Assets
£
£
£
£
£
£
£
684
-
(684)
-
-
-
-
(6,762)
-
-
-
-
(4,104)
10,866
(6,135)
-
-
1,605
4,530
-
-
(554)
554
-
-
-
-
-
(12,767)
554
(684)
1,605
4,530
(4,104)
10,866

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2024

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.

Activities Fund– restricted donations and fundraising for the Activities Service.

Befriending Fund– restricted donations and fundraising for the Befriending Service.

SYCF – Befriending – a grant from the South Yorkshire Community Foundation to support the Befriending Service.

The Screwfix Foundation – a grant towards the cost of a new boiler.

BMBC Ward Alliance – a grant to contribute to the cost of running the Monk Bretton Café.

BCVS Covid – a grant from Barnsley Community & Voluntary Services, to promote the uptake of COVID boosters.

Asda Foundation – a grant for the purchase of kitchen equipment and food.

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