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2025-09-30-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 2025

BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2025

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 2025

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 -resigned June 2025
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 2025

The trustees present their report and financial statements of the charity for the period 01 October 2024 to 30 September 2025.

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 of this report.

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 2025

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 new beginnings and growth, as well as partnership working.

1[st] October 2024 to 30[th] September 2025

We began 2024 with a renewed determination to succeed:

New funding for activity services.

We started our financial year with new funding in place for the Activity Service and we were grateful to continue working with the National Lottery Fund for a further three years, this money eased things considerably financially. The new funding saw a whole new team coming together to deliver BIADS’ services and they soon adapted to the BIADS’ ways of giving our members a wonderful experience.

Develop and improve services.

Everything we do is with our members in mind and we wanted to be able to offer more of what they enjoy and to make their life easier too.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2025

Build our day care centre to capacity.

Day Care was originally set up to create an income to help support the charity as a whole. Unfortunately, due to the nature of dementia being a degenerative condition we faced the difficulty in maintaining our Day Care Centre to capacity. At times we saw our numbers of attendees decline, due to the need for long-term care and sadly some members passing away.

The focus of increasing numbers of attendees at Day Care has been paramount throughout the entire financial year, by use of increased promotional work such as advertising boards and social media campaigns. A rebrand was undertaken to call Day Care a “Social Club” which included an open day with invitations to the public and professionals alike. Additional management support was provided with action plans to work towards increasing our “BIADS’ profile” in the world of day care services. We worked to keep local health care workers updated with our day service opportunities via regular emails.

Partnership working.

We maintained our working partnerships with organisations such as:

Whilst also forging new or renewed working partnerships with:

We also attended events such as Good Food Pantry, Community Shop and worked with Shared Horizon Art Projects.

Our achievements during 2024 - 2025

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

TRUSTEES’ REPORT continued

YEAR ENDED 30 SEPTEMBER 2025

In addition to the above we have continued to be part of multiple different scrutiny committees to ensure that the voices of our members and people with dementia are heard. We are an integral part of being the driving force to improve the lives of Barnsley people affected in any way by dementia.

Fundraising remains an important part of ensuring the future of the charity and we have been fortunate to work with third party fundraisers such as Lee Semley Theatre Company, Netherwood Academy, Trinity Academy St Edwards, Wortley Golf Club and Yorkshire Traction, to name but a few.

Priorities and future plans

Our main priority continues to be self-sufficiency with less reliance on funders/funding.

This financial year saw a real financial crisis for BIADS with reasons such as fundraising and general donations income down on previous years, due to the cost of living crisis, and also the increased outgoings of overhead costs. We reached out to our members and the local council for additional help and support and ongoing work continues to get BIADS to a more stable financial position moving forward.

As a charity, it continues to be ever 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 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.

We will work with the local statutory services and Health Authorities (ICB) to identify and provide services that are vital in keeping a person with dementia and their carer together for longer.

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.

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.

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

YEAR ENDED 30 SEPTEMBER 2025

TRUSTEES’ REPORT continued

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.

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.

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 £115,000. The actual level of unrestricted funds at the year end was £39,691 (2024: £49,672). This has been a challenging year for BIADS, reserves fell during the year and remain significantly below the desired level. The trustees are exploring various opportunities for fundraising and cost reduction in the coming year, in order to generate additional reserves.

Funds in deficit

The deficit brought forward on the restricted activities fund was cleared during the year, with additional donations received.

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 2025

Financial Review

Principle Sources of Funding

During the year, the charity received total income of £494,598 (2024: £480,923). 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 £19,796 (2024: a deficit of £11,685). This includes the annual depreciation charge. The total funds at the year-end stand at £81,157 (2024: £100,953). Total funds at 30 September 2025 include the value of Fixed Assets (£9,721), balances remaining on restricted funds (£31,745) and the General Reserve (£39,691).

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: 20.05.2026

Susan Haughton, Trustee/Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 30 SEPTEMBER 2025

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: 20.05.2026

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 2025

Unrestricted
Designated
Funds
Funds
Note
£
£
Incoming resources
Gifts, donations & legacies
2a
110,617
-
Grants received
2b
15,000
-
Income from fundraising activities
2c
51,986
-
Charity shop sales
2d
9,328
-
Day Care and Other Service fees
2e
116,370
-
Holidays/outings income
2f
32,670
-
Other income
2g
10,500
-
Total incoming resources
346,471
-
Resources expended
Salaries cost
6
217,413
-
Redundancy cost
6
-
-
Other staff costs
1,867
-
Rent
40,180
-
Utilities & rates
18,408
-
Insurance
3,139
-
Other premises costs
2,495
-
Service delivery costs
43,253
-
Volunteer expenses
857
-
Equipment & furniture
452
-
Admin expenses
13,685
-
Newsletter publication
2,441
-
Marketing & publicity
836
-
Accountancy fees
7
1,200
-
Payroll Bureau
1,871
-
Legal & professional fees
1,567
-
Fundraising costs
2,339
-
Hospitality & housekeeping
5,985
-
Bank charges & fees
790
-
Depreciation
-
3,774
Other expenditure
555
-
Total resources expended
359,333
3,774
Net income/(expenditure)
(12,862)
(3,774)
Total funds brought forward
49,672
13,495
Transfers between funds
12
2,881
-
Total funds carried forward
11
39,691
9,721		 Restricted
Funds
£
9,784
132,958
5,385
-
-
-
-
148,127
126,140
-
374
11,000
3,684
-
-
2,736
13
1,864
2,466
-
-
-
-
-
-
2,854
-
-
156
151,287
(3,160)
37,786
(2,881)
31,745		 2025
Total
Funds
£
120,401
147,958
57,371
9,328
116,370
32,670
10,500
494,598
343,553
-
2,241
51,180
22,092
3,139
2,495
45,989
870
2,316
16,151
2,441
836
1,200
1,871
1,567
2,339
8,839
790
3,774
711
514,394
(19,796)
100,953
-
81,157		 __
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

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 2025

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		 £
9,721
20,349
97,189
117,538
(46,102)		 2025
£
9,721
71,436
-
81,157
39,691
9,721
31,745
81,157		 2024
£
£
13,495
13,495
12,269
107,124
119,393
(31,935)
87,458
-
100,953
49,672
13,495
37,786
100,953

Exemption from audit

For the year ending 30 September 2025 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: 20.05.2026

Susan Haughton , Trustee/Director

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

`

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

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 last 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, together with potential cost-cutting measures. The Trustees believe that the charity has the 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 2025

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 2025

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
Sheffield Hallam University
Barnsley College
BMBC
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
Miscellaneous service income
Total Income		 Unrestricted
Restricted
Total
£
£
£
10,906
-
10,906
46,967
-
46,967
19,737
-
19,737
-
9,784
9,784
-
-
-
14,385
-
14,385
18,622
-
18,622
110,617
9,784
120,401
-
70,658
70,658
-
59,900
59,900
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15,000
2,400
17,400
15,000
132,958
147,958
9,709
5,385
15,094
42,277
-
42,277
51,986
5,385
57,371
9,328
-
9,328
116,370
-
116,370
32,670
-
32,670
10,500
-
10,500
-
-
-
10,500
-
10,500
346,471
148,127
494,598
2025		 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
2024
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
1,560
2,160
3,720
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

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2025

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		 2025
£
217,413
1,867
40,180
18,408
3,139
2,495
43,253
857
452
13,685
2,441
836
1,200
1,871
1,567
2,339
5,985
790
555
359,333
126,140
374
11,000
3,684
-
2,736
13
1,864
2,466
2,854
156
151,287
3,774
3,774
514,394		 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

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2025

4.Debtors
Trade Debtors
Other Debtors - Gift Aid Due
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
The redundancy cost was in respect of the Activities
June 2024.
 2025
2024
£
£
10,027
5,950
8,559
4,669
1,763
1,650
20,349
12,269
5,343
3,093
1,594
1,485
32,486
19,755
6,679
7,602
46,102
31,935
310,403
269,025
26,297
18,945
6,853
7,199
343,553
295,169
-
5,140
343,553
300,309

20
19
Services posts, funding ended

7. Independent examination and accountancy services

The cost of the Independent Examination and accountancy services, provided by Angela Hayes, Community Accountant, was £1,200 (2024: £1,150).

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2025

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 - 01.10.24
Additions in year
Disposals
Balance c/f at 30.09.25
Depreciation
Balance b/f - 01.10.24
Disposals
Charge for the year
Balance c/f at 30.09.25
Net Book Value at 30.09.25
Net Book Value at 30.09.24		 £
119,236
-
-
119,236
119,236
-
-
119,236
-
-
Leasehold
Improvements		 £
42,054
-
-
42,054
28,559
-
3,774
32,333
9,721
13,495
Fixtures,
Fittings &
Equipment		 £
12,270
-
-
12,270
12,270
-
-
12,270
-
-
Computer
Equipment		 Total
£
173,560
-
-
173,560
160,065
-
3,774
163,839
9,721
13,495

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 2025

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
BMBC: Monk Bretton Ward Alliance
BMBC: Penistone Ward Alliance
BCVS - Covid
Carer Support Appeal
Total Funds		 Opening
balance
£
49,672
49,672
13,495
13,495
-
26,354
236
(1,229)
4,530
7,544
53
-
298
-
37,786
100,953		 Income
Expenditure
£
£
346,471
(359,333)
346,471
(359,333)
-
(3,774)
-
(3,774)
70,658
(70,634)
59,900
(63,723)
-
(72)
15,049
(2,797)
-
(4,362)
-
(7,544)
1,710
(1,890)
690
(57)
-
(208)
120
-
148,127
(151,287)
494,598
(514,394)		 Transfers
£
2,881
2,881
-
-
-
(2,000)
-
(6,008)
5,000
-
127
-
-
-
(2,881)
-		 Closing
balance
£
39,691
39,691
9,721
9,721
24
20,531
164
5,015
5,168
-
-
633
90
120
31,745
81,157

12. Fund transfers

Management & overheads
Contribution to cost of Holidays & Outings
Better Barnsley Bond funds reclassified
Fund overspent		 General
Fund
Henry
Smith
Restricted
Donations
Activities
Restricted
Donations
Befriending
Monk Bretton
Ward Alliance
£
£
£
£
£
2,000
(2,000)
-
-
-
6,008
-
(6,008)
-
-
(5,000)
-
-
5,000
-
(127)
-
-
-
127
2,881
(2,000)
(6,008)
5,000
127

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BARNSLEY INDEPENDENT ALZHEIMER’S AND DEMENTIA SUPPORT (BIADS)

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 30 SEPTEMBER 2025

13. Restricted funds

The charity administered the following restricted funds during the year:

The National Lottery Community Fund – a 3-year grant, commencing October 2024 to fund the Activity Service.

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.

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

BMBC Penistone Ward Alliance – a grant to provide an outreach service in Penistone.

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

Carer Support Appeal – restricted donations and fundraising for the Carer Support Service.

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