Charity registratlon numbor 1168397 Company registrntion number 09913673 IEngl8nd and Walei} DEMENTIA CLUB UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
DEMENTIA CLUB UK LEGAL AND ADMINISTRATIVE INFORMATION Truste L Rutter M Rutter A Pather N Rutter V Chodosh D Longstaff Chadty nunb•r 1168397 Company number 09913673 Prlnclpal •ddY•*$ 6 Kingswood Close London N20 9PX R•gist•rnd offic• Churchill House 137-139 Brent Street London NW4 4DJ Ind•p•nd•nt •xamin•r Anthony Epstein FCA Paragon Partners Limited Chwthill Hoyse 137- 139 Brent Street London NW4 4DJ
DEMENTIA CLUB UK CONTENTS Page Tru5tees' rekX*rt Independent examlnerfs report Statement of financial adivities Balan sheet Notes lo the finanoal statements
DEMENTIA CLUB UK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The Irust8&s pros8nl their annual report and financial statements for the year ended 31 DetÈrnber 2023. The attounls have been prèpared In accordancè wlth Ihè accountlng pollcSes set out in nole 1 to the accounts and comply with the Ghaity's goveming docum&nl, the Cotnpani98 Ad 2006 and the Ststemenl of RecoThwnended Practice, 'Accounting and Reporting by Charitse¥" issued in March 2005. ObJectlves and a¢tlvltle8 The charilV5 objacts are.. (11 lo promote good health and ielieve need by.. (i) provi¢Jing support Iv persons liwng wtth enlia. their farnilies and carers, including by prowding advKe, 5UPPOrt and information.. lil) disseminating Information and advice to persons living with dernenlialalzheimer, their famlies and carers in order to Thprove their undersl8nding and to enhance coping strategies,. {iiil raising awareness of Ihe symptoms and needs of person$ liwng with demenlialalzheuner in the wider community.. (Nl supporting research that includes the impact of gentle movèment and exercise in relation to deméntia and aLzh8imerfs,' and Iv) provmling 8xp8riencbaSed and bespoke training for carers worknng with persons liwng with d8menti818Lzhaim&r. (21 to advance the education of the public about dementia and about care and support for peoph living with dementia. their families and carers. The trustees have paid du8 regard to guidanc8 issuad by thé Charity CommiSOn in d8ciding what activities the eharity should undertake. Achievements and perfoThance We continue lo run $SsfullY 6 demntia club $assion8 al variou$ venugs in the borough of Bamot All our $e$sion$ a very popular and well 8ttende<l. The carers group meetings meet evéry week on Tuesday evening5 from 7.OOprn lo 8.30pm and more people aro joining from around the country. People rd the sessions so helpful and f0{matiVe as carers somtrtimes share Ih¢ir slori¥s and tslk aboth any ¢halleng0s, is$$ or even good news whi¢h other ¢0r$ will also ffind helplul. I also somolimes invrte speakers for the carers group for example from the ¢ounol. legal ¢onsuttants to talk about Wills and lasting Power of Altomey and also Am)unlants lo provide advice and infomiation for the carers. Our partner$- Bamel C8rer$ 8nd WALFINCH also ¢onlinuè to support and work with us. Our training with Barnel Council has been very Successful and people continue lo book onllne and face to facg training through Ev8nlbrile. Our rnembers from the carers group have also completed the training and this has helped them lo have a better understand•ig about demenlia. Our CPD certified training has been delivered lo many organisan$, bLEsinesses, health organisalions, care homes and also face to face training al Bus depots and Fire Slali¢ns. Our training is not only providing certi)Icates to organisations confirming that they are 'Working tOW8rds beeomin9 Dementia Fr*ndty' which is what the Mayor of London is trying to promote but also individua15 are receNing certificates to confim that they are now dementia champions. We h8vè also started lo indude in thÈ training prevention $tr8tegies whieh provide infom8tion on how and what we can do to prevent most diseases to live a healthier lrfe. The incTea5e in Strokes and diabetes 2 is a huge concetn pspo¢ialty a$ diabetes can lead to dementia. My training gces into very in-depth detsi18 about what food8 we should eat, lifestyle anges we can consider. All information in my liain1r is backed by research Papets. One of our doctors has now retired but continua5 to attend sessions somètimes. We have another doctor who provides madical advic8 to our memb8rs wh8n required and att•nds a few of the sessions and tskes blood prassuras and also hearing checks. We also continue lo provide outing$ every year whith memb¢rs real look forward lo. I continue lo r1ve referrals every week from Bamel Hospital Springwell Centre and 0¢¢3sion8lly recoiv8 Teferrals from Social Prescribers at GP surgeries and a150 from Age UK.
DEMENTIA CLUB UK TRUSTEES. REPORT (CQNTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 Financial r•vl The charty's incom8 is mainty derived from donations recewed. The statement of Finanaal Actwities shows donations received of £46,312 and a net expendf(ur$ over income of £3,757 for the period. The twstees expect an increase in donations in1he coming year. It is the policy of Ihe chartty that unr&$tsi¢tfrd funds which have not been designated for a spe¢rfic use should be maintained at a level equivalent to befv4eÈn thrè8 and six month's expendiluTe. The twstees consider that reserves 81 this level will ensure IhaL in the event of a signifi¢ant drop in funding, they will be able to ntINe the charity's ¢Uffenl 8¢tivities while consideration is given lo ways in which additional funds may be raised. This level of reserves has been mainlaingd Ihroughoul the year. The trustees hav8 assessed the m4.or risks lo which the ¢h8rity is exposed, and are sa15sd that systems are in place to mitigate gxposurg lo Ihe major iisks. Structur•. governance and managomgnt The charty is 3 ¢ompany limit8d by guarantee without share capit81 use of knmited" eXeMlOn as estsbli$hed by memorandL¥n and articles incotporat¢d on 110ecember 2015 a$ amended by 8 spacial resolution registsred al companies house on 18 Juty 2016. The ITuslpes. who are al80 the directors for the purpose of company law, and who 5eNed during Ihe year and up to the dale Df signature of the financial staternen15 were.. L Ruttèr M Ruiter A Parker N Rulter V Chodosh D Longslaff The Board of Trustees is authorised lo appoint new tru8lèe$ to fill v8canciès arising through Tesiwation or death of an existing Iruslee. Non$ ol the trustees has any beneficial interest in Iha company. All ofthe truste98 are members of the company 8nd guarantee to contribute £1 in the event of a wlndlng up. The trustees, report was approved by the Board of Tru$1fr9$. L Ruttor Trustee Dated.. 24 September 2024
DEMENTIA CLUB UK INDEPENDENT EXAPIIINER'S REPORT TO THE TRUSTEES OF DEMENTIA CLUB UK I rèport to the truslaas on my axamination of lh8 finanual statements of Dem8ntia Club UK (tho charity) lor the year ended 31 December 2023. R•spon5ibilitses and basis ol report As the tmslees of the charity land 81$0 its directors for the purposes of MpanY lawl you are rèsponsible for the preparation of the financial statements in accordance with the iequiiemen15 of the Companies Act 2QOS (the 2008 Act). Having satisfied myself that the finanaal statements of thé ¢haTity are not r•quired to 8uditad under Part 16 of the 2006 Act and are eligible for independent examination. I report in resp1 of rny examinathon of the ¢haritls financial statements carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act). In Carrying Out my examination I have followed all the applicable Directions given by the Charity Commission Und sectlon 14515}Ib) of the 2011 Act. IndondOnt oxamiMf$ $tstom•nt I have compleled my examination. l ¢onfirni that rw) matters have come to my attention in connection with the examinalion giwng me ¢ause lo believe that in any material respe¢l'. accounting records were not kept in rèspect of tha charity as requir8d by section 388 of the 2008AGI,' or the financ4al statements do not accord with those rerdS,. or the financial 51alernen15 do not comply wlh the accoun1ing requirements of section 396 ol the 2006 Art other than any requirement that the accounts gwe a true and fair wew which is not a matter conSided a$ part of an independent exarninalion., or thè financial statemènts have not bèen prèpared in 8ccordancè with thè methods and principles of the Slalemenl of Re¢ommended Prartice ft)r a¢¢ounling and reporting by charibes applicable lo chaiities preparing their accounts in accordance Mlh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. I have Th) CornS and have come across no other mallers in connection with Ihe examination to which attention should be drawn in this reFX)rt in order to enable 8 proper understanding of th8 finaneial statements to be reached. y Epsteln FCA Paragon Partners Limited Churchill House 137- 139 Brent St1 London NW44DJ Daleil.. 24 Sgptember 2024
DEMENTIA CLUB UK STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unr•strict•d fund$ 2023 Unmtrlcted funds 2022 Notss Incomg from: Donations and legaLy85 Investments 48,216 96 48,010 Total incomtr 46,312 48,508 Exp•ndliure on: Charitable aCtI711eS Other expenditure 33,709 16.360 39.607 4.387 Totsl expÈndlture 50,069 43.994 Not incomoll•xpendlturel and movement in fund$ (3,75n 4,512 Re¢vn¢lllallon of funds: Fund balances al 1 January 2023 60,869 56.357 Fund balan¢e$ at 31 Dg¢•mber 2D23 57.112 60,869 statement of financial a¢tivitses indudes 811 gains and lossès r&cogrised in the year. All income and pendIture derive from continuing activttigs.
DEMENTIA CLUB UK BALANCE SHEET AS AT31 DECEMBER 2023 2023 2022 Nots$ Curr•nt asy•ts Cash at bank and in hand 57.112 60,869 N•t eurront &ets 57,112 60.889 Ngt assets excluding p•n51on IlabllSty 57,112 60,869 The tund8 of the charlty Unreslri¢ted funds 57,112 60,869 57,112 60,869 The company is entitled to the exempthon from the audit requlrement ¢ontglned Sn section 477 of the Companies Act 21. for thè y8ar ended 31 December 2023. The d1ctOrS 8¢knowledge thelr re$pon$ibilitig8 for ensuring that the charity kpeps accounting re¢ofds which compty with section 386 of the Act and for PTeparing finan¢ial ststemenl$ whi¢h 9ive a true and fair view of the slate of affairs of the company as at the end of the finan¢ial year and of ils in¢oming resources #nd application of reSoUrs, induding its income and expenditure, for the finan¢ial year in 8¢cordance with the requirements of sections 394 and 395 and which otherwise comply wrfh the requirements of thè Companiès Act 2006 relatsn9 10 financial statements, so far as applicable to thè company. Thè mambers ha not réquired the company to obtain an audit of its finanaal stateThents for the year i) question in accordance with se¢tlon 476. Th&se financ¥al statements have been ptepared in ac¢ord8n¢e with 1he promsions applicable to companies subject to the smal companies regime. The ffinancial statements were approved by Ihe tru51ees on 24 September 2024 LRutter Tru8t•• Company regislrallon number 09913673 IEnyland and Wales)
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢oundng polleles Charfty inforniation Dementia Club UK is a private company limited by guarantee ino)rporated in Eng18nd and We8. The registered office is Chur¢hill House, 137-139 Brent Stre&t, London, NW4 4DJ. 1.1 A¢¢ountlng eonvÈntion The ffinan¢ial statements have been prepared in accordance with the ¢hariVs tgovemirrfJ documantl, the Companies Act 201h, FRS 102 'The Financial Reporting Standard appli¢able in th8 UK and Republi¢ of Irelanrf fFRS 102.1 and the Charities SORP 'A¢counting and Reporting by Charitses.. Statement of Recommended Practie* applicable to charities Preparing their accounts accordance wilh the Finan¢ial Reporting Stsndard applicable in the UK and Republic of Ir818nd {FRS 1021" (effective 1 January 2019). The eharity is a Public Benefft Entty as defined by FRS 102. The charity has taken advantage of the promsions in the SORP for charit8 not to prepare a Slalemenl of Cash Flow8. The finala1 statements are prep8r8d in slerfing. which 15 the functional eurrency of the ¢harity. Monetary 8mounls in these ffinancial slalements aro rounded to the nearest £. The fin8ncial statèments have been prepared under the historical cost convention. The principal accounting poliues adopted are sel out b9bw. 12 Golng ¢on¢•rn At the time of approwng Ihe financial slatemenls, the Iruslees have a rèasonable expectation Ihal the charity has adequatè resource5 to conlinug in operational exislen¢e for the lorése8able future. Thus the trustees continue lo adopt the going con basis of accounting In prèparftyJ the ffinancial ststemenls. 1J Ch4dlablo funds unStriCted fjjnds are avalble for us8 al the discretion of the tru$lees in fvrtherance of thgir charitable obJ"eclives. 1.4 In¢omÈ Income is recognis¢d when the charity is legally Èntrtled to it after any performanc& KlitIOnS have been mel, the amounts can be measured reliably, and il is probablo that in¢ome wll be reL%ived. Cash donations are re¢ognised on receipt. Other donations are recognised once the d)arty has been nolffi¢d of the donation, unless perfom)ance conditions requilg deferral of Ihe amol1. In¢omo tax recoverable in relation to donatsons recèivèd under GiftAid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on recoipt or otheiSe rf the charity has been notffied ol an impending distribution, the amount is kntswn, and recpt is expected. If the amount is not known, the lega¢y is treated as a contingent assèt. 1.5 Expenditur• Expenditure is cOgniSed once there 1$ a lÈ981 or cnStructive obligation lo Itansfer economic benefit lo a third party, il 1$ probable that a transfer of economic b8n¢fils will be required in settlèment, and the amount of the obligation can bÈ measuréd reliabty. Expendilure is dassified by a¢ti¥ty. The costs of each activity ara made up of the total of direct costs 3nd shamd costs, including support Costs involved in undertaklng each aclSvty. Direct costs attrft)ulable to a single activity are allocated directly lo that activity. Shared costs which conlribuÈe to more than onè activity and support sts which are not ¥ttribulabl8 to a sin54e activity are apportioned belween those actiwties on a basis consistent with the use of resources. Cgnliol slaff costs are alocaled on the basis of time spgnt. and depreualk)n th8rg•s ara allocated on the portKJn of the as5et'S Use.
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ounting polciets {Continuodl 1.6 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposit5 held at cal wth banks. other short-lerm liqd investments with oiJinal maturites of three months or less, and bank overdrafts. Ba[ overdrdfts are shown wrfhin borrowiNJs in current liabilities. Bos1¢ ftn•n¢kl •ss#ts Basi¢ finan¢ial assgls, whlch indude deblors aNJ ¢ash and bank balances, are Inhlally measured al transaction price including transaction (xjsls and alp Subsequent carried al amortised cos1 using the effective inteiesl method unless the arrangement CDnslitule5 a financing transaction, where the tsansaction 1$ measured al the present value of the future receipts discounted at a market rale of tereSt. Finanal assets das5ified as receivable within one year are not amortised. Basie finanCirIabIlIti•S Basic financial liabilrties, including credrtors and bank loans are inilialty re¢o9nised at transaction price unless the arrangement constitutes a finanang transaction, where Ihe debt M)strumenl is measured at the present value of the firture payments discounted at 8 market rata of interest. Financi81 liabili11gs classified as payabl8 within one year aro not amortised. Derecognftlon vf financial lffabillti•s Financial liabillies are dere¢ognised when the ¢harity'$ coMractual obligations expire or ar8 discharged or can¢èlled. Crltlcal acGountlng estlmat•s and ludgam•nts In the appli¢alk)n of tho d)artty's a¢¢ountlng policies. Ihe trustees are requ1 lo makejudgements, esllmales and assumptions about the carrying amuunl of assets and liabilf(ie5 that are not adity apparent from other sources. The estirnales and assoaated assurnplions ale based on historical experience and other factors that are considered to be relevant. Actual results may drffeT from these eslimates. The estimates and underfying a55umpl.ons ar8 r8view8d on an ongoing basis. R8vision3 to acUntIng eslimales are recognised in the period in which the estimate is r8vis8d wher& the revision affects only that period, or in the period of Ihe rewsion and fvlure periods where Ihg revislon affe¢t$ both ¢urrent and future periods. Incom• from donatltsn8 #nd hgael$ Unrestricted Unrestrf¢ted fund¥ lund$ 2023 2022 Donations and gifts General grants received 30,252 15,964 48,010 46,216 48.010
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2023 Income from inveslments Unrutrlcted unr1CtOd funds funds 2023 2022 Inco from listed investments Charitable a¢tivltle8 2023 2022 AGtivitse$ and events 33.709 39,607 Trustees None of the trustees lor any perSOF connected wilh them) received any remuneration during the yeai. Support ¢osts Unrestricted funds Total 2023 2022 Administrative expense¥ 16,380 4,387 16.360 4,387 Employees The average monthly number of employee5 during the yeai was.. 2023 Nvmbtr 2022 1mber Volunteers 11 11 T@xatlon The charity is exempl from tsxation on its acliinties because all ils income is applied tor tharilable pwposes.
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Unrestrict•d fund$ The unresthcled funds ofthè charity comprise the unexpended balances of donations and grants whlth are not subject lo specific conditi5 by donors and grantors as lo how they may be used. These indude designated fvnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 21123 In¢oming $ourcos R•$our •XP0nd•d At31 Dècèmber 2023 G8n8ral fijnds 60,869 46,312 (50,0691 57,112 Prnvlous y•ar: At l January 2022 In¢oming r•$ourcos Rosour¢¢$ •xp•nd•d At31 December 2022 General fvnds 56,357 48,506 (43,9941 60,869 11 R•loted party tran$a¢tions There were no dlsdosable related paty transadions during the year {2022. none).