Charity reglstratlon number 1168397 (England and Wales) Company reglstration number 09913673 DEMENTIA CLUB UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
DEMENTIA CLUB UK LEGALAND ADMINISTRATIVE INFORMATION TrustO0S L Rutter A Parker N Rutter V Chodosh D Longslaff Charity number (England and Wales) 1168397 Company nurnbor 09913673 Principal address 6 Kingswood Close London N20 9PX Registered office Churchill House 137-139 Brenl Street London NW4 4DJ Indopendant examiner Anthony Epstein FCA Paragon Partners Limiled Churchill House 137 - 139 Brent Street London NW4 4DJ
DEMENTIA CLUB UK CONTENTS Page Trustees. report Ind8pendenl examiners report Statement of financial activitl8S Balance sheet Notes to the financial slatements
DEMENTIA CLUB UK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 Th8 trustees present their annual report and financial staternenls for the year ended 31 Dernber 2024. The accounts have been prepared in accordance with the accounting policies set out In nole 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practlce. "Accounting and Reporting by Charities" issued in March 21105. Objectives and activities The charity's obj8Cts are: (1) lo promote good health and relieve need by,. {il providing support to persons living with demenlla. th8ir families and carérs, including by providing advice, support and information,, (li) disseminating informallon and advice to persons living with demenlialalzheim&r. thelr families and carers in order to improve their understanding and to enhance coping strategies- lili} raising awaneSS of the symptoms and needs of persons living with dementialalzheimer in the wider community- liv> supporting research that in¢ludes the impact of gèntle movement and èxèrcis& in relation to dementia and alzheiTnerfs', and (v} providing experienGe-based and bespoke training for carers working wilh persons living with damentialalzheimer. {2) to advan the education of the public about dementia and about care and support for people living wlth dementia, their famllles and carers. Th8 trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievements and performanco Dementla Club UK continu&s to grow in reach and impact, with our sessions remaining highly popular and well- attended. In 2024. we expanded our offering through an &xciting new partnership with the Over 50s Barnet Walking Football Team. This wllaboration has enabled us to run two addltional actlvity sessions each month. bringing the total number of dementia club sessions to eight per month, dellvered at various venues across the London Borough of Barnet. We are proud to be the first organisation in Bamel to establish a Walking F¢)olball initiative specifically lailored for people over 50, including those living with dementia. The sessions are held al Copthall Sports Centre and run for two hours in tolal. The first hour takes place in th8 Sports hall, where parlicipants enjoy a vatiety of inclusive physical activities and games. all designed to be suitab18 for ev8ryone including those using wheelchairs. These activities provide valuable physical stimulaon. promotin9 brain health and wellbeing. The second hour is spènt in the Copthall café area, wher8 members can relax and socialise over teas, coffees, and cakes. During this time, we engage partlcipants in light-hearted quizzes, bingo games, and often enjoy live musical entertainment, creating a warni, upllftlng environment that supports amottonal wellbeing and community bonding. Our weekly Carers Group Meetings continue to taka place every Tuesday evening from 7-00pm to 8:30pm. These sessions are widely recognised and attract referrals from GP surgeries. social prescribers. and carers both within Bam8t and nationally often signposted through our dementia training programmes. The m8etings offer a supportive and informative environment wh8r8 carers can share experiences, discuss challenges. and lebrate successe5. Guest speakers are regularly invitsd to offer specialist advic8 such as legal professionals speaking on Wills and Lasting Power of Attorney, and accountants providing financial guidance. We are grateful to our ongoing partner5, Barnet Carers and WALFINCH, for thelr continued support and collaboration. Our CPD-certified Dementla Tralnlng Programme. delivered in partnership with Barnet Council, remains highly successful. Training sessions are available both online and in-person via Eventbrile and have been delivere(J to a wide range of slakeholders, including businesses, healthcare organisations, re homes. and individuals. Participants receive formal recognition through our certification pro¢ess.' either as organisations 'Workn'ng Towards Becoming D8mentia Fnendly., in alignment with the Mayor of London's initiative, or as indivlduals recognised as Dementia Champions.
DEMENTIA CLUB UK TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The training includes a comprehensive module on 'Understanding Dementia & Prevention Strategies,, responding to the urgent public health challenge of dementia. now the leading cause of death in the UK. The Gourse explores preventative measures backed by scientifi¢ research, addressing associated ri5k5 such as type 2 diabetes and stroke, and offering guidance on dietary choices. lifestyle changes, and health-optimising behaviours to reduce risk factors. We are also p18ased to have welcomed a new Trustee to the charity in 2024, a retired doctor. bringing the number of retired medical professionals on our board to two. Both doctors regularly attend our sessions and one continues to offer blood pressure and hearing checks, providing an invaluable on-site health moniloring service for our members. In addition to our regular activities, we also continue to organise annual outings for members an eagerly anticipated highlight that brings joy, companionship, and a sense of nomialty for those living with dementia and their carers. Financial review The charity's income is mainly derived from donations and general grants reeived. The statement of Financial Activities shows a total income of £129.681 (2023 - £46.312) and a net income over expenditure of £72,874 {2023- £3.757 deficit) for the year. It is the policy of the charity that unrestricted fund5 which have not been designated for a specific use should be maintained at a level equivalent to betwe8n three and six month's expenditijre. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained Ihroughout the year. The trustees have assessed the major risks to which the charity is exposed. and are satisfied thal systems are in place to mitigate exposure to the major risks. Structure, governance and management The charity is a company limited by guarantse without share papital use of "Limited exemption as established by m8mor2ndum and articles incorporated on 11 December 2015 as amended by a special resolution registered at companies house on 18 July 2016. The trustees, are also the directors for the pUOSe of company law, and who served during the year and up to the date of signature of the financi81 ststements were.. L Rutter M Rutter A Parker N Rutter V Chodcsh D Longstaff (Resigned 14August 2025) The Board of Trustees is authorised tc appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. Non8 of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to wntTibute £1 in the event of a winding up. The trustees, report wa5 approved by the Board of Trustees. L Rutter Trustee Datèd., 17 September 2025
DEMENTIACLUB UK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEMENTIA CLUB UK I report to the trustees on my 8xaminalion of Ihe financial statements of Dementia Club UK (tho charity) for the year ended 31 December 2024. Rasponsibilities and basis of reporl As the trustees of the charity (and also its directors for the purposes of company law), you are ponSIble for the preparation of the financial statements in a¢¢ordance with the requirements of the Cornpanies Ad 2006. Having satisffied myself that the financial slatements of the charity are not required to be auditad under Part 16 of the Companies Act 2006 and are 81igib18 for independent examinalion, I report in respe¢t of my examinallon of the charity's financial statements carried out under sèction 145 of the Charities Act 2011. In carrying out my examination I have followed the Diredions given by the Charity Commission under section 14515){b) of the Charities Act 2011. Independent examinerfs staloment I have completed my examination. I confirm that no matters have come lo my attenlion in connection with the examination giving me cause to believe that in any material respèct,. accounting records wer8 not k8Pt in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord with thos& r8cords', or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 othar than any requirement that the financial stsÉements give a true and fair view, which is not a matter considered as part of an independent examination- or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for a¢¢ounting and reporting by charities applicable to Charities preparing their financial slatements in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland {FRS 102). I have no concems and have Gome across no other matters in connection with the examination to which attention should be dra)Nn in this report in order to enable a proper understanding of the financial stat8ments to b8 reached. Antho Epstein FCA Paragon Partners Limited Churchill House 137 - 139 Brent Street London NW4 4DJ 17 September 2025
DEMENTIA CLUB UK STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted funds 2024 Unrnstricted funds 2023 Notos Incorne from: Donations and legacies Investments 129,578 103 46,216 96 Total Income 129.681 46.312 Expenditure on: Charitable activities Other expenditure 46,056 10.751 33.709 16,360 Total expenditure 56,807 50.069 Net IncomeJ{expenditure) and movemanl In funds 72,874 (3,757} Reconciliation of funds: Fund balances at 1 January 2024 57,112 60,869 Fund balances at 31 December 2024 129,986 57,112 The statement of financial activities includes all gains and losses recognised in the year. All inGome and expenditure derive from Gontinuing activities.
DEMENTIA CLUB UK BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Current assets Cash at bank and in hand 129,986 57,112 Net Current assets 129,986 57.112 The funds of the ¢harity Unrestricted funds 1Q 129,986 57.112 129,986 57,112 The ¢ompany is entitled to the exemption from the audit requirement contsined in section 477 of the Companies Act 2006. for the year ended 31 Dember 2024. The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records vthich comply with section 386 of the Ad and for prepartng financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Comp8nies Act 2006 relating to financial statemenls, so far as applicable to the company. The members have not reqUId the company to obtain an audit of its financial statemenls for the year in question in accordan wsth section 476. These finanual statements have been prepared in accordance with the provisions applicable to Gompanies subje¢t to the small companies regime, Tha finan¢ial statements were approved by the trustees on 17 September 2025 L Rutter Trustee Company registration number 09913673 (England and Wales)
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charlty Informatlon Dementia Club UK is a private ffimpany limiled by guarantee incorporated in England and Wales. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ. 1.1 Awounting conventlon Th8 financial ststernents have been prepared in accordan with the charity's goveming document, the Companies Act 2006, FRS 102 "The Financial Reporting Stsndard applicable in the UK and Rèpublic of Ireland. and the Charities SORP "Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordanc8 With the Financial Reporting Standard applicable in the UK and RepLiblic of Ireland (FRS 102)" The charity is a Public Bèn8fft Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charit188 not to prepare a ststement of cash flows. The financlal statements are preparèd In sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial st8tements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving th8 financial statements. the truslees have a reasonable expectation that the charity has adequate resources to continue in operational existence for lh8 foreseeable future. Thu5 the trustees continue to adopt the going conrn basis of auntIng in preparing the fin8ncial stat8ments. 1.3 Charltable funds Unrestricted funds are available for use at the discretlon of th8 trustees in furtherance of their charitable objeclives. 1.4 Income Income is recognised when the charity is legally entitled to il after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable thal income will be reived. Cash donations are recognised on receipt. Other donations ar8 recognised once the charity has been notified of th8 donation, unless performanGe wndilions require deferral of the amount. Incom8 tsx recov8rab18 in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of thè donation. Legacies are recogni5ed on reGeipt or otherwise if the charity has been notif18d of an impending distribution, the amount is known, and receipl is expected. If the amount is nol known, the legacy is treated as a Gontingènt 8SS8t. 1.5 Expenditure Expenditure Is recognised once there is a legal or Gonstruclive obligation to transfer economic benefft to a third party, it is probable that a transfer of aconomic benefits will be required in settlement, and Ihe amount of the obligalion can be measured reliably. Expenditura is classified by activity. The costs of each activity are made up of the tolal cf direct costs and shared costs, including support costs involved in undertaking each artivity. Direct costs attributable to a single activily are allocated directly to that aclivty. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basi5 consistenl wilh the use of resources. Central staff costs are allocated on th8 basis of time spent. and depr8ciation charges ar8 allocated on the poriion of the assefs use.
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ae¢ounting policlès (Continued) 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-tem Ilquid investments wlth orlginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wilhin borrowlngs In current liabilities. Baslc linancial assets Basic financial assets, which Include debtors and cash and bank balanc8s, are initially measured at transaction pri inoluding transactlon costs and are subsequently r2rried at amortised cost using the effective interest method unless the arrangement constitutes a finan¢ing Iransactlon, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Flnancial assets classified as receivable within one year are not amortisad. Basic financial liabilities Basic financial liabilities, including credilors and bank loans are inilially recognised at transaction pri unless the arrangement constilules a financing transaction, where the debt instrument is measured al the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Derecognition of linancial liabllltles Financial liabilities are derecognised when the charity's contractual obligations 8xpire or are discharged or cancelled. Critical ac¢ountlng ostlmatos and judgements In the application of the tharty's accounting pollcles, the trustees are required to make judgements. estlmatés 2nd assumptions about th8 carying amount of assets and liabilities thal are not readily apparent from other sources. Tha ostimatss and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The eslirnates and underlying assumptions are reviewed on an ongolng basls. Revisions to accounting èstimates are recognised in the period in which the estimate is revised where the revision affects only that perfod, or in the period of the revision and futur8 periods where the revision affects both current and fvture periods, Income from donatlons and legacies Unreslrlcted funds 2024 Unrestricled fund8 2023 Donations and gifts Ganaral grants receFved 121.978 7,600 30,252 15.964 129,578 46,216
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incomo from investments Unrestricted Unrestrieted funds fund$ 2024 2023 Income from listed invèstments 103 96 Charitablg activities 2024 2023 Activities and events 46,056 33,709 TrustQOS None of the trustees {or any persons connected with them) received any remuneration during the year. Support Costs Unreslricted funds Total 2024 2023 Administrative expenses 10,751 16.360 10,751 16,360 Ernployees The average monthly number of employees during the year was.. 2024 Number 2023 Number Voluntaars 11 11 Taxation The charty is exempt from taxation on its activities because all its income Is applied for charitable purposes.
DEMENTIA CLUB UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Unrestricted funds The unrèstricted funds of the charity comprise th8 unexpended balances of donalions and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestrictsd funds by the trustees for spectfic purposes. At 1 January 2024 Incoming rnsources Resources expended At31 December 2024 General funds 57,112 129,681 (56,807) 129.986 Previous year: At 1 January 2023 Incomlng resources Resources expondod At31 Decernber 2023 General fund5 60.869 46,312 (50,069) 57,112 11 Related party transa¢tlons Th8r8 were no disclosable r81at8d party transactions during the year (2023- none).