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2023-03-31-accounts

Trustees Annual report for the 12 months ending 31[st] March 2023

Arts 4 Dementia, 70a Edgewood Drive, Orpington, Kent BR6 6LH [Correspondence address] T 020 36335401 E info@arts4dementia.org.uk www.arts4dementia.org.uk Arts 4 Dementia is a company limited by guarantee, Registered Company No: 07511427, Registered Charity No: 1140842 Registered Address: Zeeta House, 200 Upper Richmond Road, London SW15 2SH

Kirk Rice LLP Zeeta House 200 Upper Richmond Road London SW15 2SH

ARTS 4 DEMENTIA

Trustees Report

This Trustee Report includes the disclosures required under UK Companies law to be included in the Directors report under the smaller companies’ regime.

Objectives, Purpose and Main Activities

Arts 4 Dementia (A4D) was set up as a company limited by guarantee on 31 January 2011 and registered as a charity in March 2011. The trust provisions are contained in the Memorandum and Articles of Association. The main objectives of A4D are:

The charity focuses on the benefit of arts activities for people living with dementia, in particular those living at home and in the community. Involvement in challenging arts-related activities has been shown to significantly alleviate symptoms, to re-energise and inspire people in the early-stages of dementia so that they can enjoy greater freedom and independence and remain in their home environment.

To further its objectives, the charity is active in the following areas:

  1. Providing training and resources to assist artists and facilitators respond to the unique challenges of working with people living with dementia. A4D organises training for arts facilitators, venue staff, artists and other interested parties on how to work with people with dementia, in order to extend the impact of our work. We also organise networking and continuing development seminars for practitioners and our website is a rich source of reference material, including reports with research based around our own programmes.

  2. Provision of arts activities for people with dementia. A4D organises challenging, high quality workshops for people with early-stage dementia both on-line and in-person, in partnership with arts organisations and community bodies, across a variety of locations and activities, to reach as diverse a community as possible. The workshops provide a platform for demonstrating, and further developing, best practice and we encourage partners to continue providing programmes independently of A4D. We also engage with arts organisations across the UK to encourage provision of opportunities for people living with dementia and encourage them to post their activities on our unique directory of events and dementiafriendly arts and cultural.

  3. Advocacy and Best Practice – A4D seeks to increase awareness of the benefits of challenging artistic activity for people with dementia through engagement with Government and the NHS, and through conferences and events bringing together experts and policy makers from across the UK. We promote social prescribing as a means to encourage people living with dementia to engage with stimulating artistic opportunities, and to support local providers.

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Structure and Governance

The charity is run on a day-to-day basis by a Chief Executive with advice and assistance from the trustees, who have been selected for their skills and experience. We are also fortunate to have among our trustees individuals with direct experience of caring for people with dementia and of living with dementia, which enable us to ensure their voices are heard and their interests are at the heart of what we do.

The trustees normally meet 6 times a year as well as on an ad-hoc basis to discuss strategy and other matters. A finance sub-committee chaired by the honorary Treasurer supports the main Board. Veronica Franklin Gould, founder and former Chief Executive of the charity, holds the position of Honorary President in recognition of her achievements and has also been retained to advise and support the charity.

Risk Management

The trustees review the major risks to the charity from time to time. The main risks currently identified are as follows:

Funding. Our plans to reach a broader spectrum of people across the UK require more resources. A pipeline of applications to major trusts and foundations, which are key to the charity being able to achieve its objectives, is maintained and monitored by the Board. We are also targeting more multi-year sponsorship as a way to spread risk and seeking funding for specific projects where this is more attractive to donors. Trustees are assisting in developing funding proposals and we plan to increase the fund-raising expertise available to the charity.

Increasing impact across the UK. If our impact is limited outside of London this will reduce the number of beneficiaries reached as well as access to funding. We address this with online workshops, education and training programmes and by seeking partnerships with national arts institutions with nation-wide reach, and developing delivery models that can be replicated across different communities.

Website completeness and accuracy. The website is our public face. If it does not present a compelling story we will have more trouble attracting supporters, while our web listing is an important tool for people looking for events to attend. Failure to keep the listings up to date and the website compelling and relevant will drive away users and may impact our reputation.

Safeguarding of vulnerable adults. People attending our workshops can be frail and at higher risk than the public at large and some venues may be difficult to navigate. Failure to apply good practice may result in accidents involving our participants or carers. While our programmes are carried out at locations run by substantial organisations with professional expertise, A4D has established policies on Health and Safety, safeguarding vulnerable individuals, complaints and whistleblowing, and we undertake risk assessments at all new venues. We ensure that all staff, facilitators and volunteers are appropriately briefed.

Reliance on key individuals. Our staff are critical assets to the charity. Good management and relationships are critical to maximising retention. To mitigate the risk we aim for a clear understanding of roles, maintaining good documentation, duplicating skills and experience where possible and developing back-up plans.

Reputational Risks. Failure to act appropriately may have a major impact on the charity’s reputation and thence its ability to raise funds and to continue to operate. We have policies and procedures to address risks in the areas of Health and Safety, Equality and Diversity, Access Control, Information Security, Data Privacy and Security, Conflicts of Interest. Effective management oversight of our relationships with partners is key to ensure transparency for both parties. Trustees will monitor incidents should they occur and keep these policies under periodic review to ensure they remain current and appropriate. In addition an escalation and management process has been agreed, should there be a risk of significant reputational impact.

Financial Error or Fraud . Loss of all or part of the charity’s cash balance through financial error or fraud would threaten the ability of the charity to operate. We have developed financial accounting procedures and an authorities’ schedule to minimise the risk from serious errors or fraud.

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Financial Review

The financial statements in this report are for the year ended 31 March 2023. Total income in the year was £233,032 (2021/22 £176,737), of which £63,500 was in restricted funds (2021/22 £87,626).

Trusts and Foundation income was £177,000 (2021/22 £97,626).

Total expenditure for the year was £207,077 (2021/22 £222,090). The increase in salary costs is mainly due to one position moving from Best Practice direct costs into support costs.

The net position for the year is a surplus of incoming resources over expenditure of £25,955 (2021/22 £45,353 deficit). The prior year deficit was covered by designated funds brought forward and the surplus this year represents £45,556 of restricted funds designated to an ongoing project partly offset by a deficit on £19,601 in unrestricted funds.

The cash balance on 31[st] March 2023 was £113,371 (31[st] March 2022 £89,303, including the designated funds referred to above), representing slightly more than 5 months operating expenditure.

More details are provided in the financial statements on the following pages and the notes that accompany them.

Performance Management

The Chief Executive, Chair and Treasurer meet prior to each Board meeting to discuss charity performance, monitor cash flow, and budgets.

At every Board meeting the Trustees receive the Chief Executive’s report covering staffing, progress with funding and other operational matters, together with the Honorary Treasurer’s report, financial accounts showing actual results compared with budgets and other relevant information.

The trustees review and update the charity’s strategy once a year, confirming or amending objectives for the coming 12-18 months prior to the CEO developing the budget for the following year. A latest estimate of the financial outcome is updated from time to time as required. Trustees also routinely review the risk register to ensure that mitigation and remedial actions remain appropriate. The charity’s policies are reviewed and approved by the Board every 3 years, or more frequently if required by changes in legislation or best practice.

The Chair of the Trustees periodically reviews personal performance with the Chief Executive, who is tasked with developing detailed plans in line with the strategy and delivering against those plans.

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Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare statements for each financial year that give a true and fair view of the charity’s affairs and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are required to:

The trustees have considered the impact of the Covid-19 pandemic on the charity including the effect on beneficiaries, the charity's own staff and our charitable activity. The trustees are of the opinion that while funding has been adversely affected, current indications show that the charity has adequate resources to continue to operate and therefore the accounts should be prepared on a going concern basis.

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 Charities Act 1992 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

01/08/2023

Approved by the Board on ……………………… and signed on its behalf by:

Tim O’Brien Director and Trustee

Imran Akram Director and Trustee

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CEO Report

It has been a good year for Arts 4 Dementia, a time when we continued to deliver our inspiring workshops in partnership with artists and arts organisations, trained more people to deliver creative activities for people affected by dementia, and set aside time to reflect on where we are and where we would like to be.

Workshops

Our partnership with Central Saint Martins (University of the Arts London) and their Fine Arts programme continued, with two programmes that took people with dementia and their companions inside the Art School, working with students and teachers, and using a variety of creative techniques to create video art, soundscapes, and visual art. The final pieces from one programme were displayed in the window galleries of the school, alongside the art of students, and was a huge source of pride for our participants and their families.

“I certainly feel that the work you do is superb. It offers some respite from the day-to-day monotony and trying to find things to do that might be interesting. I am most grateful for the work, care, and effort you all put into these events.” Carer of Participant with Dementia

We also returned to the Science Museum, in their newly opened Medicine Gallery. Each week participants went onto the Gallery, heard from curators about 2 pieces, and then created sculptures inspired by them, from wire self-portraits and masks, to tiles that were linked up to form a DNA-like structure.

A new programme with Cockpit Studios had us training up some of their makers and crafts-people who then led sessions using techniques including weaving and fabric wrapping.

"It has been great to give makers a new opportunity to work with older people. The training was brilliant and as a result we had lots of artists wanting to take part. The atmosphere was amazing and that was down to your recruitment and the energy you bring to the room. All in all, it was a fantastic programme and my Fridays haven't been the same since." Projects Co-ordinator, Cockpit Arts

We spent time in Brent this year. In the summer we ran three one-off poetry-writing sessions in various Memory Cafés across the borough, to bring the arts directly to people in one of the most diverse communities in London. Participants engaged in creative poetry writing exercises, resulting in a collaborative group poem as well as individual poems. Co-facilitating the workshops was our Trustee Ronald Amanze, who has a wealth of experience and enthusiasm. He also introduced us to Ashford Place, a community centre in Brent, where we delivered a joyful music-making programme. Two musicians brought experience of Calypso and Irish Folk traditions and led sessions that included breathing relaxation, singing and sharing songs, and helping the group write a song on the theme of ‘Home’, which they have since recorded and we hope to release publicly.

This combination of activities in Brent, and time reflecting on the feedback of participants and our desire to reach more, and more diverse, audiences, led to the development of a model for a community-based programme of creative activities for people affected by dementia. With the kind support of an individual donor, we began the first pilot of that model in Southwark in January, with a dance programme led by a dancer from Shobana Jeyasingh Dance and hosted at The Southwark Playhouse. We are in discussion about other 8-week programmes in the borough, and a year-long, weekly programme to start in May, and are developing a strong network of partners and referrers, with huge help from the Southwark Dementia Action Alliance.

Our weekly online workshop, Art Wednesday, continued on Zoom, reaching people who have restricted access to arts opportunities due to location or mobility. The programme was led by our staff members, supported by two arts facilitators and guest hosts from major arts organisations such as the Science Museum,

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V&A and the Museum of London. The sessions ranged in theme and artform weekly, and included poetry, Aboriginal art, dance, pop art, garden design, textiles, mask making, flag design, and more.

“We always look forward to our weekly Zoom meetings you have become our gentle, kind, supportive and caring A4D family.” Carer

Across all of our workshops we reached 147 participants affected by dementia, 24 students and 12 volunteers.

Training

We held seven training courses this year, some in person at settings including the Science Museum and Southwark Playhouse and others online to enable attendees from around the country to attend. 68 people were trained, including independent artists, curators and learning teams from museums and galleries, students from Central Saint Martins, and our own volunteers. They learned about the various forms of dementia and how it can affect people, explored how to communicate effectively with participants, and empowered them to give rewarding workshops for people with early-stage dementia and their companions. Trainees always value the networking and knowledge exchange from sharing best practice with professionals working across art forms.

“The level of communication was brilliant. The culture of the organisation and the emphasis placed upon care and person centred work was really inspiring, it set such a wonderful tone of nurturing and understanding others, it was very catching.” Trainee

Advocacy

Our website events listing enables organisations and individuals around the country to promote their own creative activities for people with dementia hosts hundreds of activities. It continues to be one of the most visited pages on our website, visited nearly 6000 times over the year.

Our Founder and President Veronica Franklin Gould's co-ordinated and hosted monthly social prescribing webinars from April to December, and her report ‘ Global Social Prescribing: The A4D Arts for Brain Health Debate s’ was published in March 2023. This built on her report ‘ A.R.T.S. for Brain Health: Social Prescribingtransforming the diagnostic narrative for Dementia: From Despair to Desire , published in October 2021. Speakers from organisations across the country and the world shared their expertise in social prescribing, art forms, neuroscience and the benefits of creativity for those affected by dementia. Around 100 people registered for each webinar, and over 200 for the two globally-focussed ones.

Governance

We welcomed Jina Swartz, neurologist, researcher, dancer and elected Fellow of the prestigious Academy of Medical Sciences, who joined the Board of Trustees this year. Her wealth of expertise as well as her commitment to and enthusiasm for the benefits of arts engagement for people with dementia will help us further develop our evaluation work and our partnerships with researchers.

We had a successful year in terms of fundraising. Our runners from the Royal Parks Half Marathon once again inspiring and impressing us with their dedication and hard work. We exceeded our target for The Big Give Christmas Challenge, and gained wonderful support from Trusts and Foundations including the Tomorro Foundation, Foyle Foundation, Garfield Weston Foundation and Sobell Foundation. Our individual giving continues to grow, including some larger donations for which we are very grateful. Galleria Moderna continues their wonderful support of Arts 4 Dementia with a proportion of all entries to their Invitational Art Contests. We were thrilled to be the charity partner of Art Gallery Malé from the Maldives at the Hampstead Affordable Art Fair, and were very grateful for the opportunity to be the charity partner of Subtitle Labs at their exhibition in September, which included an event of our own in the gallery.

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ARTS 4 DEMENTIA

Strategy Development

Staff and Trustees worked to clarify Arts 4 Dementia’s vision and mission, and identified a series of key challenges currently facing the charity. From these, high level 5- and 10-year ambitions were developed, and detailed plans created for the next 3 years, including aims, objectives, activities and resource implications.

Priorities for 2023-25:

Looking ahead

Our community-based programme in Southwark will continue to develop and inform our conversations and thinking about what we can offer in other London boroughs and other locations. For us this includes delivering work closer to where people live, and training and supporting local, diverse artists working across art forms to be part of our creative workshops as well as delivering their own. We will work with and train partner organisations and artists to deliver wonderful programmes in community and cultural venues, including our on-going work with Central Saint Martins and Cockpit Studios, and building new partnerships and opportunities. We will further embed our evaluation work, and build contacts with researchers interested in more deeply investigating the impact of creativity on those with dementia.

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ARTS 4 DEMENTIA

Arts 4 Dementia Statement of Financial Activities for the year ended 31 March 2023

Income and Endowments
Trust and Foundation Grants
Other Donations
Training and Seminar Ticket Sales
Fundraising Events
Interest income
Other Income
Total Incoming Resources
Expenditure
A4D Friends Workshops
Training
Southwark Community Project
Best Practice Development
Total Charitable Activity
Fundraising
Governance
Total Resources Expended
Net Income/(Expenditure) for
the Year
Transfer between funds
Net Movement in Funds
Total Funds brought Forward
Total Funds carried Forward
Unrestricted
funds
£
113,500
37,987
2,605
14,431
29
980
169,532
53,182
30,540
-
22,828
106,550
54,928
27,655
Restricted
Funds
£
63,500
-
-
-
-
-
63,500
1,075
2,425
14,444
-
17,944
-
-
17,944
45,556
-
45,556
-
45,556
Total Funds
2023
£
177,000
37,987
2,605
14,431
29
980
233,032
54,257
32,965
14,444
22,828
124,494
54,928
27,655
207,077
25,955
-
25,955
92,411
118,366
Prior Year
Funds
£
97,626
44,041
5,238
29,564
-
268
176,737
46,278
43,407
73,227
162,912
44,403
14,775
189,133
(19,601)
-
(19,601)
92,411
72,810
222,090
(45,353)
-
(45,353)
137,764
92,411

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ARTS 4 DEMENTIA

Arts 4 Dementia Balance Sheet as at 31 March 2023

Current Assets
Prepayments
Pension contributions
Cash at Bank and in Hand
Less:
Creditors - Amounts Falling due within One Year (note 7)
Total Assets Less Current Liabilities
Creditors – Amounts Falling Due
in More than One Year
Net Assets
Total Charity Funds (note 8)
Unrestricted Funds
General Funds
Designated Funds
Restricted Funds
31 March
2023
£
3,625
3,010
113,371
(1,640)
118,366
-
118,366

72,810
-
45,556
118,366
31 March
2022
£
5,075
35
89,303
(2,002)
92,411
-
92,411
92,411
-
-
92,411

For the year ending 31 March 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of the accounts that give a true and fair view of the state of the company’s affairs.

These accounts have been prepared in accordance with Charities SORP (FRS102) and the provisions of the Companies Act 2006 applicable to smaller charities and the provisions applicable to companies subject to the small companies’ regime.

Signed on behalf of the Board

Director and Trustee Director and Trustee

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Arts 4 Dementia

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting Policies

Basis of Accounting

Arts 4 Dementia is a public benefit entity. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) and the Companies Act 2006 as applicable to companies qualifying for the smaller companies regime.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

Recognition of Income and Expenditure

The accounts are prepared on an accruals basis. Income is recorded in the period it is received unless explicitly relates to an event that will take place in a future period, in which case it will be treated as deferred. Expenditure is recorded in the period to which it relates.

Income and Expenditure headings

The Statement of Financial Activities shows income split into main categories and expenditure by fullycosted activity. Support cost are allocated to activity categories using appropriate keys (for more detail refer to note 4 to these accounts). Residual indirect costs are together immaterial and in the previous year were included within support costs and allocated to activities but are shown separately as governance costs.

Fixed Assets

The charity does not have any fixed assets. Computers and printers are expensed in the period in which they are acquired.

Fund accounting

Reserves are split between restricted and unrestricted funds. Restricted funds are those that, because of the wishes of the donors, may only be used in accordance with the grant application and in furtherance of the particular projects specified.

Reserves

The trustees recognise the need to maintain reserves sufficient to enable A4D to meet its core commitments despite fluctuations in the level of income. Such reserves will be held in the readily realisable form of cash or near-cash equivalents. During the year, the trustees approved an increase in reserves to cover six months of normal operating costs plus committed and planned events during this time, together with any statutory liabilities.

Contributions in kind

From time to time organisations have provided accommodation free of charge to hold workshops or training sessions. In return they may have taken some training places for their own staff at no charge. The financial value these gestures is not material and they have not been monetised in these accounts. Nor has the time of volunteers who attend workshops and from time to time undertaken other support and charitable activity.

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2. Trustee Expenses

Trustee expenses in the year were £1,366 (2022 £29). During the year a close relative of a Trustee was paid £1,312 for co-facilitating musical workshops. Travel expenses of £54.44 were paid to a Trustee to participate to assist in interviewing candidates for a role within the charity. There were no other related party transactions during the year.

3. Support Costs

Support costs are defined as those that have not been incurred directly in relation to one specific activity but that support the undertaking of one or more of the charity’s activities. Although staff spend much of their time planning, managing and attending workshops and training seminars and such time may be considered to be a direct cost, a time writing key is used to allocate both their time and other indirect costs to activities. The table below shows total salaries and other support costs and how they have been allocated between activities.

Support costs have been split into two groups based on different allocation methods:

Staff effort: An estimate is made, reviewed periodically, of how staff split their time between various activities. These costs include staff costs, office accommodation and sundry administrative costs incurred in the course of staff undertaking those activities.

Impact : Website costs and marketing expense are split based on an estimate of the usage of the website, which is used to support all charitable activities, and for fundraising.

Costs allocated on staff effort
Gross salaries
Employer’s National Insurance
Employers pension contributions
Staff training and membership
Staff travel, accommodation, sustenance
Total staff costs
Other support costs
Total support costs
Allocated to activities as follows:
A4D Friends workshops
Training
Southwark Community Project
Best practice
Sub-total charitable activity
Fundraising
Governance
2023
£
151,549
10,424
3,261
549
1,540
167,323
6,269
173,592
49,231
30,622
13,887
7,985
101,725
47,564
24,303
2022
£
123,371
10,127
3,425
60
588
137,571
6,787
144,358
43,907
38,784
-
13,306
95,997
36,831
11,530
173,592 144,358

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S4DEMENTIA
Charitable activities direct costs
A4D Friends workshops
Training
Best practice
Fundraising
Total Direct Cost
Governance Direct Costs
Accounts and accountancy
Other governance
Insurance
Total Governance Costs
2023
£
5,027
2,900
14,843
7,363
30,133
2,379
66
907
3,352
2022
£
2,371
4,623
59,921
7,594
74,509
2,328
58
859
3,245

4. Staff Costs

Staff costs are shown in note 3 above. At the beginning of the period the charity employed 4 staff, including one working part time. At the end of the period the charity employed 5 staff.

From January 2022 the pension fund provider charges £18 per month for administration.

No employee was paid more than £60,000.

5. Related Party Transactions

Veronica Franklin Gould and Nigel Franklin, who was Chief Executive until 4[th] February 2022, are related parties. Veronica was employed on a fixed-term contract of employment to organise and present a Social Prescribing Conference in May 2019 and until 31[st] October 2021. Thereafter she has been retained on fixed fee to give advice on a consultancy basis.

6. Fees for Examination of the Accounts

During the year, £2,379 (2022 £2,328) was paid for independent examination of the 2021/22 accounts and for payroll services. An accrual of £1,000 (2022 £1,000) has also been included in these accounts for the current year independent examiner fee.

Independent examiner fee paid for the previous year
Payroll services
Total
2023
£
1,213
1,166
2,379
2022
£
1,281
1,047
2,328

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7. Current Liabilities

urrent Liabilities
Creditors
Sundry accruals
Total Creditors falling due within one year
31 March
2023
£
640
1,000
1,640
31 March
2022
£
1,002
1,000
2,002

8. Fund Movements

Arts and training
Southwark Community Project
Total Restricted Funds
Unrestricted Funds
General Funds
Total Reserves
1 April
2022
£
-
-
92,411
92,411
Incoming
Resources
£
3,500
60,000
63,500
169,532
233,032
Resources
Expended
£
(3,500)
(14,444)
(17,944)
(189,133)
(207,077)
Fund
Transfers
£
-
-
-
-
-
31 March
2023
£
-
45,556
45,556
72,810
118,366

The Arts and Training Fund covers all activities related to ongoing training, workshop programmes, web-site support and advocacy undertaken by the charity.

The Southwark Community Project is a specific project where we are focussing activities on one geographical area, working with local artists, arts organisations, and health and care networks to reach more and more diverse people with dementia and embed creative activities across the borough.

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Independent Examiner’s Report to the Trustees of Arts 4 Dementia on the Accounts for the year ended 31 March 2023

Respective Responsibilities of the Trustees and Examiner

The Charity’s trustees 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.

It is my responsibility to:

Basis of Independent Examiner’s Statement

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 for 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 matter has come to my attention

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date

22/08/2023

Kirk Rice LLP Zeeta House 200 Upper Richmond Road London SW15 2SH

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Empowerment through artlstlc stlmulatlon Arts 4 Dementia Zeeta House 200 Upper Richmond Road London SW15 2SH arts4dementia.org.uk 020 3633 9954 info@arts4dementia.org.uk Follow us on Twitter- Facebook- Instagram @Arts4Dementia Registered Charity No. 1140842 Registered Company No. 07511427