**Registered Charity Number: 1148094 Company number: 08066719**
## **Darnall Dementia Trust**
**TRUSTEES’ ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**For the year to 31 March 2023**
## **Darnall Dementia Trust**
## **Contents**
||**Page**|
|---|---|
|Trustees’ annual report|1 - 6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 - 14|
## **Darnall Dementia Trust**
## **Trustees’ annual report For the year ended 31 March 2023**
The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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; FRS 102) issued in October 2019.
## **Objectives, activities and public benefit**
The objects of the charity are for the public benefit, the relief of poverty and illness amongst persons living with dementia and their carers, to enable them to remain living in their own homes, including but not limited to the following:
- the provision of financial and other advice and information for people living with dementia, their carers and the general public; and
- the provision of relevant support services and training for people living with dementia, their carers and the medical and other staff who help them.
We provide advice, information, support and training to people living with dementia, carers, staff and the general public.
We provide Day Care to people living with dementia in a safe environment for enjoyment, warmth, respect and friendship, valuing, including and involving people in relevant, appropriate, interesting, stimulating and enjoyable activities, acknowledging strengths, supporting disabilities and accepting limitations.
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
## **Achievements and Performance**
- We have continued to deliver the Sheffield City Council contract, to provide day care for people living with dementia who have assessed needs, which has been very favourably commented on by the Council in its review of the service earlier this year.
- We have worked with the Council to try to ensure timely and appropriate referrals.
- We have maintained the Day Centre, providing Person Centred Care on 3 days per week to up to 10 people living with dementia.
- We have worked to a Special Operations Procedure due to Covid 19, updating this at least every month and more frequently if necessary.
- We have continued to provide carer support through our regular Carers’ Group.
- We have provided a wide range of appropriate activities in the Day Centre, tailored to meet the needs of attenders.
- We have updated staff and volunteer training.
- We have updated Staff and volunteer DBS checks.
- We have supported students on placements from schools, colleges and the universities in Sheffield. Students have contributed to the life of the group, at the same time as receiving useful experience, training and development.
- We have continued to seek funding for extra activities especially music, employing a professional song leader for several sessions per month, to engage participants in music.
1
## **Darnall Dementia Trust**
## **Trustees’ annual report - continued For the year ended 31 March 2023**
## **Achievements and performance continued:**
- Since the resignation of the Service manager in the Autmn of 2022, the Day Centre Manager has taken on the role of managing the service which is run by herself and 6 other paid staff and a small team of volunteers.
- The Day Centre Manager supported staff and clients through the changes to the service due to the new contract which came into force in February 2022.
- The Day Centre Manager has supported carers on a day-to-day basis and through the regular monthly Carers’ Group. Carers are also supported by all staff when in contact.
- The Risk Register has been updated, including an environmental audit. Repairs to the building have subsequently been carried out.
- Policies have been reviewed and updated.
- Funds have been applied for and secured for special activities and occasions.
## **The Day Centre**
- We continue to provide a wide range of activities which are tailored to meet the assessed needs of attenders on any given day.
- More volunteers have been recruited and we have been fortunate to have engaged some excellent volunteers to work with us whose contribution has enhanced the work of the Day Centre. We continue to advertise for volunteers as we have fewer volunteers than we would like. Some volunteers have come during their University courses and have proved to be excellent team members, we have had, sadly, to say goodbye to them when their course ends and they move on.
- We continue to work under contract with Sheffield City Council, which took effect from February 2022. The new contract has meant new ways of receiving referrals, assessing, and introducing new attenders. Consequent adjustments have been made for the staff and volunteers, as well as for people attending and for their carers. We continue to work as closely as possible with referrers, so that the transition to the Day Centre can be as smooth as possible.
- We continue to experience some difficulties in introducing new people to the Day Centre who have had no prior meetings with a member of our staff. We now have an arrangement whereby a senior member of staff can go to meet the potential client and get to know them before they are invited to attend the Centre to try it out and be slowly introduced to the idea of attending regularly. Confidence in our care has grown and referrers are now more likely to give more relevant information on referral, which helps the transition process. We do, however, continue to receive referrals which are inadequate, inappropriate, and not timely, we are working to ensure that social work staff know more about our service so that they can refer more appropriately.
- All staff have continued to work tirelessly and show enormous resilience during the year, despite considerable changes and stresses.
- We continue to monitor our Health and Safety procedures, which take into account the physical, emotional and psychological needs of attenders, the limitations of the building, and the recent rise in Covid cases in the city.
2
## **Darnall Dementia Trust**
## **Trustees’ annual report For the year ended 31 March 2023**
## **Carers Support**
- We have re-established the monthly face to face Carers’ Group. This is much appreciated by all the carers who attend. Carers are often stretched beyond what they feel capable of, and the support gained by having their person attend the Day Centre and meeting with other carers who really understand the difficulties of the role of caring for a loved one who is living with dementia is an enormous benefit.
- Ad hoc support to carers from all staff continues: The member of staff escorting on the transport may be the first to hear about an emerging situation and the staff are alert to taking account of what carers report and ensuring that the Day Centre Manager is informed and appropriate action is taken.
## **The organisation in the time of Covid-19**
- The central core of our work is face to face contact and close relationships with the people we serve.
- We continue to follow precautions and take measures to mitigate the risks of having people in a room together, following National guidelines and advice, and also reviewing our own procedures based on our knowledge and experience of working with extremely vulnerable people who are susceptible to becoming very poorly if they contract any infectious disease.
- Due to the relaxation of Covid restrictions and the cessation of provision of free Covid tests, staff now test if experiencing symptoms of ill health of any kind.
## **Reserves policy**
The Darnall Dementia Trust (DDT) provides day care for people living with dementia, plus support for carers and training and mentorship for volunteers. DDT employs a small number of staff in order to provide this service. The Trustees wish to ensure that the charity's committed costs can be covered if there are short term funding issues or in the event that they need to dissolve the charity. Since income can be volatile, the general reserve should represent approximately 3 months running costs and the amount required to cover staff redundancies. With the current staff levels and monthly outgoings, the reserves should be approximately £48,000.
Free reserves at 31 March 2023 were £60,367.
The Trustees are considering ways of reducing the charity's dependence on volatile forms of income and increasing more reliable forms of income for its services. In addition, plans for the coming years allow for general reserves to be increased to provide 6 months cover for commitments. The Trustees review the policy and progress towards meeting the target level of reserves annually.
3
## **Darnall Dementia Trust**
## **Trustees’ annual report - continued For the year ended 31 March 2023**
## **Future plans**
The plan for the future is to develop the service in line with the current new Contract with the Sheffield City Council and to deliver the service to provide 30 places per week to people with assessed needs. From a financial point of view, we expect to be able to deliver this service at the current level at least until March 2025
We have had to adjust to new ways of working as the new contract has meant changes to our referral systems and introductions to the Day Centre. Most of our current referrals are for clients with extremely complex needs who are only able to remain with us for a very short time before entering permanent care settings. Our staff have adjusted to this and are providing a service which enhances the life of the person living with dementia and their carers. We have received testimonials from carers thanking us for the way in which a person’s life has been enriched for the time that they were able to be with us.
We intend to develop this new way of working, enabling the person living with dementia to benefit from the activities and services on offer, and for their carers to gain from the support we offer.
## **Structure, Governance and Management**
The organisation is a Company Limited by Guarantee and a registered Charity. The Charity's governing documents are its Memorandum and Articles of Association.
The charity was incorporated as a company limited by guarantee without share capital, 11 May 2012 and was registered with the Charity Commission as a charity on 13 July 2012.
The Trustees meet at least six times a year to monitor the progress of the organisation, including its Day Centre, Carers’ Support, supervision, support and training for staff and volunteers, outreach work, advice and information, financial planning and monitoring. The trustee board also monitors and updates the terms and conditions for staff, arrangements for renting the premises used, and all policies and guidelines.
The Role of Chair continues to be held by Kevan Taylor. The Secretary role remains with Lisa Heller. The Treasurer role remains with Joanna Saul. Staff Supervision has been undertaken by Kevan Taylor, Clinical supervision and support for staff has been undertaken by Lisa Heller.
Trustees are recruited through advertisements placed via Voluntary Action Sheffield, and the two Universities in the city. They are also recruited by word of mouth, through the volunteer group, and through contacts with staff and existing trustees.
4
## **Darnall Dementia Trust**
## **Trustees’ annual report - continued For the year ended 31 March 2023**
## **Structure, Governance and Management continued:**
The Trustees are elected or re-elected each year at the AGM. New Trustees are elected then, or may be co-opted during the year. Any co-opted trustee may stand for election at the following AGM. Each new trustee is offered the opportunity to observe the Day Centre, to observe at least one Management Meeting, to meet the staff and trustees, and to have an induction which may include accessing VAS sessions and services, and any other sessions designed for trustees. Two references are requested.
A trustee induction pack is made available to all new trustees.
## **Legal and administrative information**
## **Trustees**
Kevan Taylor Chair Joanna Saul Treasurer Lisa Heller Secretary Hazel Wood Linda Woollen John Thompson Hannah Sinclair Resigned 15 November 2022 Kristin Bash Resigned 6 August 2022 Kimberly Holland Resigned 15 November 2022 Mark Saxton Resigned 20 November 2023
## **Key management**
Day Centre Manager Bev Graham
**Charity number Company number** 1148094 08066719 **Registered office Independent Examiner** Lightwood House Susan Cochrane, FCA Lightwood Lane Seven Hills Accountants Limited Sheffield 57 Burton Street S8 8BG Sheffield S6 2HH
5
## **Darnall Dementia Trust**
**Trustees’ annual report - continued For the year ended 31 March 2023**
## **Small companies’ provision**
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’ Annual Report above on 19/12/2023 and signed on behalf of the trustees by:
Print name: Kevan Taylor Trustee
6
## **Independent examiner’s report to the directors of Darnall Dementia Trust (‘the Company’)**
I report to the directors on my examination of the accounts of the Company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the directors of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to organisations preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are 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: ______________________ Susan Cochrane, FCA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
Date: 21/12/2023
7
## **Darnall Dementia Trust**
## **Statement of Financial Activities (incorporating the income and expenditure account) for the year ended 31 March 2023**
|**Notes**
**Income from:**
Donations and grants
**2**
Charitable activities
**3**
Bank interest
**Total income**
**Expenditure on:**
Charitable activities
**4**
**Total expenditure**
**Net income/(expenditure)**
Transfers between funds
**10**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
13,846
103,487
472
**117,805**
115,843
**115,843**
**1,962**
(8)
**1,954**
58,413
**60,367**|**Restricted**
**funds**
**£**
13,199
-
-
**13,199**
12,598
**12,598**
**601**
8
**609**
4,121
**4,730**|**Total**
**2023**
**£**
27,045
103,487
472
**131,004**
128,441
**128,441**
**2,563**
-
**2,563**
62,534
**65,097**|Unrestricted
funds
£
11,356
96,066
-
**107,422**
110,608
**110,608**
(3,186)
-
(3,186)
61,599
**58,413**|Restricted
funds
£
16,952
-
-
**16,952**
15,530
**15,530**
1,422
-
1,422
2,699
**4,121**|Total
2022
£
28,308
96,066
**124,374**
126,138
**126,138**
(1,764)
-
(1,764)
64,298
**62,534**|
|---|---|---|---|---|---|---|
8
## **Darnall Dementia Trust**
## **Balance sheet**
## **As at 31 March 2023**
**----- Start of picture text -----**
Notes 2023 2022
£ £
Current assets
Debtors 8 8,000 8,510
Cash at bank and in hand 66,190 60,604
Total current assets 74,190 69,114
Creditors: amounts falling due within one year 9 (9,093) (6,580)
Net current assets 65,097 62,534
Total assets less current liabilities 65,097 62,534
- -
Creditors: amounts falling due after more than one year
Total net assets 65,097 62,534
Funds of the charity
Unrestricted funds 60,367 58,413
Restricted income funds 10 4,730 4,121
Total funds 11 65,097 62,534
**----- End of picture text -----**
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 in accordance with section 476 of the Companies Act 2006.
The director's acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies' regime.
Approved by the directors on 19/12/2023 and signed on behalf of the directors by:
Name:
Trustee
9
**Darnall Dementia Trust**
**Notes to the Accounts for the year ended 31 March 2023**
## **1 Accounting Policies**
## **(a) General**
Darnall Dementia Trust is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.
Darnall Dementia Trust meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.
## **(b) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income from services provided is included in the year in which the service took place.
Bank interest is recognised as income when it is credited to the bank statement. All bank interest is treated as unrestricted income to the General Fund.
## **(c) Expenditure and liabilities**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **(d) Donated goods and services**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **(e) Debtors**
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.
## **(f) Creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
## **(g) Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **(h) Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
10
**Darnall Dementia Trust**
## **Notes to the Accounts - continued for the year ended 31 March 2023**
## **1 Accounting Policies - continued**
## **(i) Defined contribution pension scheme**
The charity contributes to a defined contribution pension scheme for the benefit of the employees. The pension costs charged against net incoming resources are the contributions payable to the scheme in respect of the accounting period in accordance with FRS102.
## **(j) Leases**
Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease.
## **(k) Taxation**
As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **(l) Funds**
Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.
Restricted funds are to be used for specific purposes as laid down by the funder.
## **(m)Going concern**
The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.
- **2 Income from donations and grants**
|Donations
The Brelms Trust
Independent Age
The Facey Foundation
South Yorkshire's Community Foundation
The Zachary Merton And George Woofindin Convalescent Trust
East Midlands Railway Community fund
The Foyle Foundation
Woodroffe Benton
Darnall Well Being
Coronavirus Job Retention Scheme grant
Sheffield City Council Queen's Jubilee Grant|**Unrestricted**
**funds**
**£**
2,846
-
-
5,000
-
-
-
5,000
1,000
-
-
-
**13,846**|**Restricted**
**funds**
**£**
-
-
-
-
5,000
3,000
4,999
-
-
-
-
200
**13,199**|**Total**
**2023**
**£**
2,846
-
-
5,000
5,000
3,000
4,999
5,000
1,000
-
-
200
**27,045**|Unrestricted
funds
£
724
-
-
5,000
-
-
-
-
-
-
5,632
-
11,356|Restricted
funds
£
-
3,412
10,000
-
-
3,000
-
-
-
540
-
-
16,952|Total
2022
£
724
3,412
10,000
5,000
-
3,000
-
-
-
540
5,632
-
28,308|
|---|---|---|---|---|---|---|
- **3 Income from charitable activities**
|Sheffield City Council
Clinical Commissioning Group
Client fees
Student placement fees
Other income|**Unrestricted**
**funds**
**£**
101,400
-
2,075
-
12
**103,487**|**Restricted**
**funds**
**£**
-
-
-
-
-
**-**|**Total**
**2023**
**£**
101,400
-
2,075
-
12
**103,487**|Unrestricted
funds
£
53,873
25,933
13,460
2,800
-
96,066|Restricted
funds
£
-
-
-
-
-
-|Total
2022
£
53,873
25,933
13,460
2,800
-
96,066|
|---|---|---|---|---|---|---|
11
**Darnall Dementia Trust**
## **Notes to the Accounts - continued for the year ended 31 March 2023**
## **4 Expenditure on charitable activities**
|**Note**
**Staff costs**
Staff salary costs
**5**
HR and IT contracts
Training and supervision
Travel
Payroll fees
**Direct client costs**
Activities
Refreshments
Meals
Rent
Travel and transport
Cleaning materials
**Volunteer costs**
**Office costs**
Stationery
Telephone and internet
**Other costs**
Advertising and publicity
Equipment
Insurance
Miscellaneous expenses
**Support costs**
Other professional fees
Independent examination fee
**6**|**Unrestricted**
**funds**
**£**
83,807
600
1,801
109
685
2,102
393
5,068
11,030
6,566
321
7
62
576
112
639
539
562
150
714
**115,843**|**Restricted**
**funds**
**£**
6,420
-
-
-
-
310
-
3,627
-
2,241
-
-
-
-
-
-
-
-
-
-
**12,598**|**Total**
**2023**
**£**
90,227
600
1,801
109
685
2,412
393
8,695
11,030
8,807
321
7
62
576
112
639
539
562
150
714
**128,441**|Unrestricted
funds
£
79,594
940
2,698
174
630
384
341
7,200
8,400
5,234
556
-
75
428
165
1,610
580
855
-
744
110,608|Restricted
funds
£
13,399
-
-
-
-
1,969
-
-
-
-
-
162
-
-
-
-
-
-
-
-
15,530|Total
2022
£
92,993
940
2,698
174
630
2,353
341
7,200
8,400
5,234
556
162
75
428
165
1,610
580
855
-
744
126,138|
|---|---|---|---|---|---|---|
## **5 Staff Costs**
|Salaries
Employer's national insurance
Employer's allowance
Employer pension contributions|**2023**
**£**
85,513
4,741
(4,741)
4,714
**90,227**|2022
£
85,977
5,317
(4,000)
5,699
**92,993**|
|---|---|---|
No employee received emoluments of more than £60,000. The average number of employees during the period was 7 (2022: 6).
- **6 Fees paid to the independent examiner's organisation**
|Independent examination fee
Other fees paid to the independent examiner's organisation:
Accountancy services|**2023**
**£**
**714**
**150**|
|---|---|
12
**Darnall Dementia Trust**
**Notes to the Accounts - continued for the year ended 31 March 2023**
## **7 Trustees and key management remuneration, benefits and expenses**
- The trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No trustees were reimbursed any out of pocket expenses during the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).
The key management personnel of the charity comprise the trustees, the Service manager (until October 2022) and the Day Centre Co-ordinator. The total employee benefits of the key management personnel of the Trust were £36,321 (2022: £50,952).
## **8 Debtors**
|Trade debtors
**Creditors: amounts falling due within one year**
Trade creditors
Accruals
Taxes & social security
Other creditors|**2023**
**£**
8,000
**8,000**
**2023**
**£**
7,538
864
691
-
**9,093**|2022
£
8,510
8,510
2022
£
3,949
744
1,380
507
6,580|
|---|---|---|
- **9 Creditors: amounts falling due within one year**
## **10 Restricted funds**
|Sheffield Town Trust - Tables
The Zachary Merton And George Woofindin Convalescent Trust - volunteer costs
The Brelms Trust CIO - Carers Group
East Midlands Railway Community Fund
South Yorkshire's Community Foundation
The Zachary Merton And George Woofindin Convalescent Trust - running costs
Sheffield City Council Queens Jubilee Grant
_Prior year comparison_
_J G Graves Charitable Trust_
_Sheffield Town Trust - Tables_
_The Zachary Merton And George Woofindin Convalescent Trust - volunteer costs_
_The Brelms Trust CIO - Carers Group_
_Darnall Well Being_
_Independent Age_
_The Zachary Merton And George Woofindin Convalescent Trust - staff costs_|**Balance at**
**01-Apr-22**
**£**
371
338
3,412
-
-
-
-
**4,121**
_Balance at_
_b/fwd_
_£_
_300_
_1,500_
_500_
_399_
_-_
_-_
_-_
_2,699_|**Income**
**£**
-
-
-
4,999
5,000
3,000
200
**13,199**
_Income_
_£_
_-_
_-_
_-_
_3,412_
_540_
_10,000_
_3,000_
_16,952_|**Expenditure**
**£**
(13)
(160)
(3,420)
(2,241)
(3,564)
(3,000)
(200)
**(12,598)**
_Expenditure_
_£_
_(300)_
_(1,129)_
_(162)_
_(399)_
_(540)_
_(10,000)_
_(3,000)_
_(15,530)_|**Transfers**
**£**
-
-
8
-
-
-
-
**8**
_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|**Balance at**
**31-Mar-23**
**£**
358
178
-
2,758
1,436
-
-
**4,730**
_Balance at_
_c/fwd_
_£_
_-_
_371_
_338_
_3,412_
_-_
_-_
_-_
_4,121_|
|---|---|---|---|---|---|
13
**Darnall Dementia Trust**
## **Notes to the Accounts - continued for the year ended 31 March 2023**
## **11 Net assets by fund**
|Net current assets|**Unrestricted**
**funds**
**£**
60,367
**60,367**|**Restricted**
**funds**
**£**
4,730
**4,730**|**Total**
**2023**
**£**
65,097
**65,097**|Unrestricted
funds
£
58,413
58,413|Restricted
funds
£
4,121
4,121|Total
2022
62,534
62,534|
|---|---|---|---|---|---|---|
## **12 Related party transactions**
There were no related party transactions during the year, other than those noted in note 7.
14