2021-07-31-accounts

The Charity Registration Number is :- 1168454

The Weekend Day Centre for Dementia Care

Report and Accounts

31 July 2021

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The Weekend Day Centre for Dementia Care

Report and accounts for the year ended 31 July 2021

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		5
Independent Accountant's Report		6
Funds Statements:-
Statement of Financial Activities		7
Movements in funds		8
Revenue Funds		9
Income and Expenditure account		9
Summary of funds		9
Balance sheet		10
Notes to the accounts		11

The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2021

The Trustees present their Report and Accounts for the year ended 31 July 2021.

Reference and administrative details

The charity name.

The legal name of the charity is:- The Weekend Day Centre for Dementia Care.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1168454.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

The governing document is dated 31 July 2016 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

Weekend Day Centre Ada Kay, 2A Annable Road, Bredbury SK6 2DE Telephone [phone]

Email Address [e-mail] Web address www.weekenddaycentre.com

The Trustees in office on the date the report was approved were:-

Robert Mossman Linda Greaves Maureen Watson Rebecca Cabrejas Gary Morris Helen Hinks

The following persons served as Trustees during the year ended 31 July 2021 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

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The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2021

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To promote the relief of those people suffering from Dementia and the carers of such people, by the provision of weekend, weekday and bank holiday care facilities.

To provide facilities for recreation and leisure time occupation with the objective of improving the conditions of life for such people, in the interests of life social welfare, having need of such facililties by reason of their infirmity, disablement or social and economic circumstances.

The main activities undertaken and achievements and performance of the charity during the year to further the charity's purpose for public benefit

The charity provided relief for the carers of those suffering from Dementia and raised awareness to the public. The charity provides food, entertainment and other activities to those with Dementia.

The charity also raised funds from events as detailed below:

Raffle's Sponsered cycle's, run's and walk's

Through fundrasing events the charity has raised awareness to those individuals suffering from Dementia.

Money received from billed services will allow the charity to purchase a building of its own that will increase the accessibility of care and make the buliding available to the public for other uses.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity raised funds of £9,472 (£8,364 -2020) during the year by way of fundraising activities and donations.

Annual General Meeting Manager Report 2021

FINALLY!!!!! Rewind 30 years and who would have thought the centre would be still here, still providing respite to the people of Stockport who live with dementia & their carer’s paramount respite. After 9 moves we are now in our forever home at The Ada Kay House, it has been a long time coming.

Our amazing staff over the years have been on board each and every time with the moves and have adapted 100% giving their all to continue with the care, activities support, and dedication to all our clients and to each other and to me as manager.

I would like to thank Rebecca & Gary for all their hard work, their time & their support over the past 9 months, the meetings, the red tape, the stress they both went through to oversee our move to Ada Kay.

Thank you to the committee for their support & giving their free time to us. To all the families that continue to support us and have done so for many years, to all the groups that have chosen us as their charity of the year, even through the dreaded Covid.

To all the families who have believed in us and continued to bring their loved ones through the door, for their day at the club, thank you.

We still have things to do at and around the centre, and with time we will get there I am sure, the most important thing was to be up & running to continue supporting. And 30 years later here we are.... Onwards & upwards WDC.

Jo Davies Facilities Manager

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The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2021

Annual General Meeting Chair’s Report 2021

We have done it! We are in our new home!

Getting the keys in the New Year ended up being the easy bit. It has been so much hard work to get us in to the building: finding a builder, applying for planning permission and trying to get materials are just a few of the obstacles we had to get over at the start. And once the building work is finished everything needed painting, including the car park, and the cleaning…. well, let us just say we might still be dusty for a while!!

However, on the 18th of October we were ecstatic to finally achieve our vision of expanding our service to open five days a week.

Jo, Becky and all the staff have adapted to our new environment brilliantly and made sure that all our clients, new and old, have settled in too. To be fair they’ve become old hands at it since they have had to move 3 times since February!

There are still things that need doing, the garden being one, but for now we are going to take a pause on that side of things and concentrate on making sure we are running as smoothly as possible, and at capacity. All whilst COVID continues to impact all our lives.

Our 30th Anniversary is in December, and I hope that many of you will celebrate this milestone with us. We look forward to being able to restart some of our previous events such as the Summer Fair and Christmas Party as well as putting on new events, now that we can.

We have had many different trades working on the building over the last 9 months, but we have also had lots of people, Mr Davies to name one, who have given their time freely and I offer my thanks and gratitude to them all for their contributions. My thanks also to everyone who continues to attend, support, and fundraise for the Weekend Day Centre, and to the Committee for their time and support.

To all the staff who this year more than ever have worked tirelessly to make sure that everyone who attends has an amazing day with us – thank you.

My final thanks as always are to Jo Davies, who on top of everything else this year has had facilities management added to her manager’s role. The Weekend Day Centre can’t thank you enough for all that you do. But I came good on my promise - you have your own office :)

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled as below:

The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed, or as an additional charity trustee, provided that the limit on the number of charity trustees would not as a result be exceeded;

Bankers Solicitors

The Co-operative Bank PLC - PO Box 250, Skelmersdale, WN8 6WT SAS Daniels - 30 Greek Street, Stockport, SK3 8AD

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The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2021

Financial review

The charity's financial position at the end of the year ended 31 July 2021

The financial position of the charity at 31 July 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2021 £ 18,086 232,038 232,038	2020 £ 28,077
		213,952
		213,952

Financial review of the position at the reporting date, 31 July 2021 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Income from unrestricted funds totalled £133,886 the major part being billed care services which were £49,881 from individuals and £33,070 from Stockport council. The chairty also had £23,187 income from goverment grants which includes furlough. Total unrestricted expenditure amounted to £115,800, the major part being staff gross salaries £75,079. Therefore the result for the period was a surplus of £18,086 (£28,077 - 2020)

Policies on reserves.

The trustees have the power to deposit or invest funds, employ a professional fund-manager, and arrange for the investments or other property of the charity to be held in the name of a nominee, in the same manner and subject to the same conditions as the trustees of a trust are permitted to do by the Trustee Act 2000;

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The charity signed a five year lease for a property (Ada Kay) owned by Stockport Metropolitan Council.

There was a significant amount of maintenance and development work required to make the building fit for purpose. as a result the anticipated completion date for all building works is 31st August 2021.

It is expected that the charity will begin offering a five day care service from 1st September 2021.

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The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2021

Details of The Independent Examiner

Eric Langer BSc FCA Chartered Accountant 8-10 Gatley Road Cheadle Cheshire SK8 1PY

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate

• to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of

• recommended practice have been followed, subject to any material

• departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 10th January 2022

REBECCA CABREJAS Trustee

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The Weekend Day Centre for Dementia Care

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 July 2021

I report to the trustees on my examination of the accounts of The Weekend Day Centre For Dementia Care (the CIO) for the year ended 31 July 2021.

Respective responsibilities of the Trustees and the Independent Examiner

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

the accounts do not accord with those records; or

the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Eric Langer BSc FCA

Chartered Accountant

8-10 Gatley Road Cheadle Cheshire SK8 1PY

This report was signed on 11th January 2022

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The Weekend Day Centre for Dementia Care - Statement of Financial Activities for the year ended 31 July 2021

Statement of Financial Activities for the year ended 31 July 2021

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Investments A4 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Total expenditure B Net income for the year Net income after transfers A-B-C Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Current year Unrestricted Funds 2021 £ 40,759 93,127 - 133,886 216 115,584 115,800 18,086 18,086 18,086 213,952 232,038	Current year Restricted Funds 2021 £ - - - - - - - - - - - -	Current year Total Funds 2021 £ 40,759 93,127 - 133,886 216 115,584 115,800 18,086 18,086 18,086 213,952 232,038	Prior Year Total Funds 2020 £ 53,227 79,552 269
				133,048
				216 104,755
				104,971
				28,077
				28,077
				28,077 185,875
				213,952

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 11 to 25 form an integral part of these accounts.

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The Weekend Day Centre for Dementia Care - Statement of Financial Activities for the year ended 31 July 2021

The Weekend Day Centre for Dementia Care - Resources applied in the year ended 31 July 2021 towards fixed assets for Charity use:-

assets for Charity use:-
Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2021 £ 18,086 18,086	2020 £ 28,077
		28,077

Movements in revenue and capital funds for the year ended 31 July 2021

Revenue accumulated funds

Accumulated funds brought forward Closing revenue funds Recognised gains and losses before transfers	Unrestricted Funds 2021 £ 213,952 18,086 232,038 232,038	Restricted Funds 2021 £ - - - -	Total Funds 2021 £ 213,952 18,086 232,038 232,038	Last year Total Funds 2020 £ 185,873 28,077
				213,950
				213,950

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The Weekend Day Centre for Dementia Care - Statement of Financial Activities for the year ended 31 July 2021

Summary of funds Unrestricted and Designated funds 2021 £ Revenue accumulated funds 232,038 Total funds 232,038	Restricted Funds 2021 £ - -	Total Funds 2021 £ 232,038 232,038	Last Year Total Funds 2020 £ 213,950
			213,950

The Weekend Day Centre for Dementia Care

Income and Expenditure Account for the year ended 31 July 2021 as required by the Companies Act 2006

Income Income from operations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Fundraising costs Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income	2021 £ 133,886 - 133,886 133,886 101,925 330 216 13,329 - 115,800 18,086 - 18,086 18,086	2020 £ 132,779 269
		133,048
		133,048
		97,263 779 216 6,713 -
		104,971
		28,077 -
		28,077
		28,077

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 11 to 25 form an integral part of these accounts.

9

The Weekend Day Centre for Dementia Care - Balance Sheet as at 31 July 2021

Note SORP Ref Fixed assets A Tangible assets 10 A2 Current assets B Stocks B1 Debtors 12 B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 13 C1 Net current assets The total net assets of the charity Restricted funds Unrestricted Funds Unrestricted Revenue Funds 19 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the	2021 2020 £ £ 134,638 - 14 23 22,045 14,174 87,571 207,515 109,630 221,712 (12,230) (7,760) 97,400 213,952 232,038 213,952 - - 232,038 213,952 232,038 213,952 232,038 213,952 funds of the charity, as follows:-	2021 2020 £ £ 134,638 - 14 23 22,045 14,174 87,571 207,515 109,630 221,712 (12,230) (7,760) 97,400 213,952 232,038 213,952 - - 232,038 213,952 232,038 213,952 232,038 213,952 funds of the charity, as follows:-
	232,038 funds of the
		213,952
		- 213,952
		213,952

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 6.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

REBECCA CABREJAS

Trustee

Approved by the board of trustees on 10th January 2022

The notes attached on pages 11 to 25 form an integral part of these accounts.

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

The charity constitutes a public benefit entity as defined by FRS102.

The charity is a charitable incorporated organisation registered in England. The principal address of the charity is Learning Disability Resource Centre, 8 Owens Farm Drive, Stockport, SK2 5EA.

Going Concern

The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern preparing the financial statements.

Risks and future assumptions

The main risk facing the Charity is that revenue it receives from attendees should be insufficient to cover its future financial obligations. Therefore the view of the trustees is that sufficient cash reserves should be accumulated to allow for any further reductions in revenue.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income from investments is included in the year in which it is receivable.

Income is received by the charity for services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the customer.

Voluntary income is received by way of donations, legacies and gifts and is included in full in the statement of financial activities when receivable.

Income from government grants is included in the year which it is receivable.

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021 Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy are disclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the statutory requirements of the charity.

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Fixtures & Fittings and Equipment 25 % straight line Land and Buildings measured at cost

A regular annual review of the likelihood of asset impairment is undertaken.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds in the charity.

There are no restricted funds in the charity.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant financial instruments.

5 Net surplus in the financial year

Net surplus in the financial year
	2021	2020
	£	£
The net surplus in the financial year is stated after charging:-
Depreciation of owned fixed assets	330	779
Trustees' remuneration	3,400	2,125
Pension costs	957	885

6 Donated goods, services and facilities

Current year Included in Legacies and Donations:- Donated goods and services Prior Year	Current year Current year Unrestricted Funds Restricted Funds 2021 2021 £ £ 8,100 -	Current year Total Funds 2021 £ 8,100	Prior Year Total Funds 2020 £ -
	8,100 -	8,100	-
	Prior Year Prior Year Unrestricted Funds Restricted Funds 2020 2020 £ £ - -	Prior Year Total Funds 2020 £ -
	- -	-

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

7 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Employer's operating costs of defined contribution pension schemes Trustees' Remuneration as detailed in note 9 Total salaries, wages and related costs Numbers of full time employees or full time equivalents The average number of total staff employed in the year was	2021 £ 75,079 - 957 3,400	2020 £ 73,650 778 885 2,125
	79,436	77,438
	2021 13	2020 13

The details of remuneration paid to trustees is shown in note 9

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilities and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

Remuneration payable to trustees or connected persons Gary Morris Total remuneration	2021 £ 3,400	2020 £ 2,125
	3,400	2,125

The trustee Gary Morris was paid £3,400 in the period for services, in accordance with clause 6.2.b of the constitution.

Whilst the WDC has been unable to recruit a finance/admin officer Gary Morris has charged for a total of 680 hours worked over the period arranging completion of contracts with client/carers and raising individual monthly invoices for services provided to clients.

The charity recruited a Finance/Admin Officer who will begin duties on 1st Sept 2021 (Three day week). From this date the service provided by Gary Morris will cease.

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

10 Tangible fixed assets

Current Year Cost At 1 August 2020 Additions At 31 July 2021 Depreciation At 1 August 2020 Charge for the year At 31 July 2021 Net book value At 31 July 2021 Prior Year Cost 02 August 2019 31 July 2020 Depreciation 02 August 2019 Charge for the year 31 July 2020 Net book value 01 August 2019	Land and Buildings - 133,648	Fixtures & Fittings and Equipment £ 3,117 1,320 4,437 3,117 330 3,447 990 Fixtures & Fittings and Equipment £ 3,117 3,117 2,338 779 3,117 779	Total £ 3,117 134,968
	133,648		138,085
			3,117 330
	-		3,447
	133,648		134,638
			Total £ 3,117
			3,117
			2,338 779
			3,117
			779

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The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

11 Stocks & Work in Progress Stocks before write downs Analysis of the carrying value of stocks and work in progress by activities Activity Provision of care 12 Debtors Trade debtors Prepayments and accrued income Other debtors 13 Creditors: amounts falling due within one year Trade creditors Accruals PAYE, NIC VAT and other taxes Other creditors Defined contribution pension scheme liabilities due within one year	2021 £ 14	2020 £ 23
	14	23
	2021 2020 £ £ 14 23 Stocks
	14	23
	2021 £ 14,382 4,662 3,001	2020 £ 1,394 11,750 1,030
	22,045	14,174
	2021 £ 1,540 2,294 1,396 6,745	2020 £ 968 1,338 - 5,275
	11,975	7,581
	255	179

14 Financial commitments under operating leases

The Centre obtained a 57 month lease from Stockport Metropolitan Borough Council on the 1st October 2020 for the Ada Kay Cente, Bredbury, Stockport. The terms of the lease are set out below.

The Landlord and the Tenant enter into an Option Subject to the terms of the Option the Landlord shall sell the Premises to the Tenant for a purchase price of £263,800 the satisfaction of the purchase price shall be the Service Saving made to the Landlord by the Tenant for the Target Sum by the Target Date.

A) the full Service Saving amounting to the Target Sum being achieved or

B) A service saving of at least 85% of the target sum to be achieved with a cash payment amounting to the difference between the service saving achieved and the target sum so that the combined value of the Service Saving and the cash payment shall amount to 100% of the Target Sum

(C) the provisions of (b) shall not operate to allow the Tenant to achieve less than 85% of the Service Saving

Rent

Stockport Metropolitan Borough Council has agreed to grant the Centre a peppercorn rent for the full term of the lease, to allow the Centre to demonstrate to the Council that it is able to provide the Service Saving amounting to the Target Sum.

17

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

15 Contractual capital commitments 16 Income and Expenditure account summary At 1 August 2020 Surplus for the year At 31 July 2021 At the financial year end, the charity had entered into contractual commitments to acquire tangible fixed assets in the form of building renovation work for the amount shown. The amounts have not been provided in the accounts.	2021 £ 12,300	2020 £ -
	12,300	-
	2021 £ 213,952 18,086	2020 £ 185,875 28,077
	232,038	213,952

17 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' remuneration, which are fully disclosed in notes above.

18 Particulars of how particular funds are represented by assets and liabilities

At 31 July 2021 Tangible Fixed Assets Current Assets Current Liabilities At 1 August 2020 Current Assets Current Liabilities	Unrestricted Designated funds funds £ £ 134,638 - 109,630 (12,230) -	Restricted funds £ - - -	Total Funds £ 134,638 109,630 (12,230)
	232,038 -	-	232,038
	Unrestricted Designated funds funds £ £ 221,712 - (7,760) -	Restricted funds £ - -	Total Funds £ 221,712 (7,760)
	213,952 -	-	213,952

19 Change in total funds over the year as shown in Note 18 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	Funds brought forward from 2020 Movement in funds in 2021 See Note 20 £ £ 213,952 18,086 213,952 18,086 213,952 18,086	Funds carried forward to 2022 £ 232,038
		232,038
		232,038

18

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2021

20 Analysis of movements in funds over the year as shown in Note 19

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income Expenditure Movement in funds 2021 2021 2021 £ £ £ 133,886 (115,800) 18,086	Movement in funds 2019 £ (4,171)
	133,886 (115,800) 18,086	(4,171)

21 The purposes for which the funds as detailed in note 19 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

19

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies Donations and gifts from individuals Legacies receivable Furlough SMBC Infection Control Fund Total legacies receivable Total public sector revenue grants Vic Wareing Total donations and gifts from individuals Revenue grants from government and public bodies SMBC Rapid Testing Fund Small donations individually less than £1000 Flynn	Current year Unrestricted Funds 2021 £ 6,834 1,000	Current year Restricted Funds 2021 £ - - - Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - - - -	Current year Total Funds 2021 £ 6,834 1,000 7,834 Current year Total Funds 2021 £ - - Current year Total Funds 2021 £ 19,164 2,682 1,341 23,187	Prior Year Total Funds 2020 £ 6,624 -
	7,834			6,624
	Current year Unrestricted Funds 2021 £ -			Prior Year Total Funds 2020 £ 25,000
	-			25,000
	Current year Unrestricted Funds 2021 £ 19,164 2,682 1,341			Prior Year Total Funds 2020 £ 19,863 - -
	23,187			19,863

20

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

Current year Unrestricted Funds 2021 £ Donated goods and services 8,100 8,100 Current year Unrestricted Funds 2021 £ 638 - 1,000 1,638 Total Donations, Grants and Legacies A1 40,759 23 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2021 £ Primary purpose and ancillary trading - 33,070 49,881 10,176 - 93,127 Billed transport Billed lunches Billed services Total donated goods and services Total Primary purpose and ancillary trading Sale of badges & keyrings Donations from organisations Small donation individually less than £1,000 SMBC fees Bredbury Ward Total Donations from organisations Cale Green Residential Association SMBC	Current year Unrestricted Funds 2021 £ 8,100	Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - - - -	Current year Total Funds 2021 £ 8,100 8,100 Current year Total Funds 2021 £ 638 - 1,000 1,638	Prior Year Total Funds 2020 £ -
	8,100			-
	Current year Unrestricted Funds 2021 £ 638 - 1,000			Prior Year Total Funds 2020 £ 740 1,000 -
	1,638			1,740
	40,759	- Current year Restricted Funds 2021 £ - - - - - -	40,759 Current year Total Funds 2021 £ - 33,070 49,881 10,176 - 93,127	53,227
				Prior Year Total funds 2020 £ 49 31,927 37,783 9,763 30
	93,127			79,552

21

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

24 Total Income from charitable activities

Total income from charitable trading Total from charitable activities A2 25 Investment income Bank Interest Receivable Total investment income A4	Current year Unrestricted Funds 2021 £ 93,127	Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 93,127 93,127 Current year Total Funds 2021 £ - -	Prior Year Total Funds 2020 £ 79,552
	93,127			79,552
	Current year Unrestricted Funds 2021 £ -			Prior Year Total Funds 2020 £ 269
	-			269

22

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

26 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Gross wages and salaries - charitable activities Defined contribution pension costs - charitable activities Employers' NI - Charitable activities Travel and Subsistence - Charitable Activities	Current year Unrestricted Funds 2021 £ 75,079 - 957 -	Current year Restricted Funds 2021 £ - - - - -	Current year Total Funds 2021 £ 75,079 - 957 - 76,036	Prior Year Total Funds 2020 £ 73,650 778 885 46
	76,036			75,359

27 Expenditure on charitable activities - Charitable trading

Current Year Reallocated from support costs Total charitable trading costs B2b Costs of ancillary trading to benefit beneficiaries - Including movement in stock for ancillary trading	Current year Unrestricted Funds 2021 £ 9 26,210	Current year Restricted Funds 2021 £ - - -	Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 9 97 26,210 22,586
	26,219		26,219 22,683

23

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

28 Current year Current year Current year Current Year Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ Employee costs not included in direct costs 569 - 569 Premises Expenses 2,613 - 2,613 2,340 - 2,340 230 - 230 196 - 196 467 - 467 Administrative overheads 456 - 456 605 - 605 334 - 334 356 - 356 11,569 - 11,569 322 - 322 1,010 - 1,010 1,723 - 1,723 79 - 79 504 - 504 310 - 310 - - - 103 - 103 - - - 2,073 - 2,073 21 - 21 - - - Financial costs - - - 330 - 330 Support costs before reallocation 26,210 - 26,210 Less support costs reallocated to specific activities To charitable trading costs (26,210) - (26,210) Total support costs - Current Year - - - The basis of allocation of costs between activities is described under accounting policies Bad debts Rates and water charges Simply auto enrolment Bank charges Stationery and printing Catering Entertaining for attendees Cleaning and waste management Light heat and power Premises repairs, renewals and maintenance Support costs for charitable activities Day trips Training and welfare - staff Liabilty and contents insurance IT Expenses Presents, gifts Telephone, fax and internet Room Hire Equipment expenses Software licences and expenses Depreciation & Amortisation in total for the period Storage Sundry expenses Creative pensions Crafts U Check	Current year Total Funds 2021 £ 569 2,613 2,340 230 196 467 456 605 334 356 11,569 322 1,010 1,723 79 504 310 - 103 - 2,073 21 - - 330	Prior Year Total Funds 2020 £ 745 - - - 297 - 1,020 2,530 686 227 8,830 206 - 1,515 51 504 302 454 529 1,254 1,987 69 600 1 779
		22,586 (22,586)
		-

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The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2021 as required by the SORP 2015

29 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Trustees' remuneration Accountancy fees Professional fees Total Governance costs	Current year Unrestricted Funds 2021 £ 984 3,400 1,909 7,036	Current year Restricted Funds 2021 £ - - - - -	Current year Total Funds 2021 £ 984 3,400 1,909 7,036 13,329	Prior Year Total Funds 2020 £ 960 2,125 1,528 2,100
	13,329			6,713

All the expenditure in the prior year was unrestricted.

30 Total Charitable expenditure

Current Year Total direct spending B2a Total charitable trading costs B2b Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2021 £ 76,036 26,219 13,329	Current year Restricted Funds 2021 £ - - - -	Current year Total Funds 2021 £ 76,036 26,219 13,329 115,584	Prior Year Total Funds 2020 £ 75,359 22,683 6,713
	115,584			104,755

All the expenditure in the prior year was unrestricted.

Prior Year Total direct spending B2a Total charitable trading costs B2b Total Governance costs B2e Total charitable expenditure B2	Prior Year Unrestricted Funds 2020 £ 75,359 22,683 6,713	Prior Year Prior Year Restricted Funds Total Funds 2020 2020 £ £ - 75,359 - 22,683 - 6,713
	104,755	- 104,755

31 Expenditure on raising funds and costs of investment management

Current Year Just Giving fees Total fundraising costs B1	Current year Unrestricted Funds 2021 £ 216	Current year Restricted Funds 2021 £ - -	Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 216 216
	216		216 216

25