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 0161 483 5612
Email Address info@weekenddaycentre.com 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.
11
## **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.
13
## **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**
**£**
**-**||
||**-**
**-**|**-**||
14
## **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.
15
## **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**|
16
## **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)**|
|||**-**|
||||
24
## **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