2023-07-31-accounts

The Charity Registration Number is :- 1168454

The Weekend Day Centre for Dementia Care

Report and Accounts

31 July 2023

DAY centre INSERT LOGOS

The Weekend Day Centre for Dementia Care

Report and accounts for the year ended 31 July 2023

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Examiner's Report		7
Funds Statements:-
Statement of Financial Activities		8
Movements in funds		9
Revenue Funds		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 2023

The Trustees present their Report and Accounts for the year ended 31 July 2023.

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 House, 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:-

Linda Greaves Rebecca Cabrejas Helen Hinks Emma Clay - appointed 3 May 2023 Judith Quinn - appointed 19 October 2023

The following persons served as Trustees during the year ended 31 July 2023 :-

Maureen Watson - resigned September 2022 Robert Mossman - resigned March 2023 Gary Morris - resigned May 2023

1

The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2023

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 facilities 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:

Raffles, Sponsored cycles, runs and walks

Through fundraising 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 building 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 £5,002 (2022- £9,163) during the year by way of fundraising activities and donations.

Annual General Meeting 2023 Manager’s Report

Onwards & Upwards seems to be our ongoing motto……. but it is also a good time to reflect. Over the past year we have welcomed many new clients and carers and sadly lost a few too. The journey we have all been on this year has been a learning curve with our offering of five days care for our clients. The organisation of staff ratios and rotas needs to be perfect to achieve the smooth-running of the centre. And this enables us to continue to provide our wonderful and valued service to the people of Stockport living with dementia.

What can I say about the team! They have been amazing as always, supporting each other, our clients, and their families, with their humour, care and going the extra mile to give everyone a fabulous day whilst at the centre. I am well supported by Becky, our deputy manager, together with Charlotte & Louisa, the senior support staff. They work so well together preparing daily and weekly activities for all who attend, and carers frequently comment on how welcoming and supportive the team are to their loved ones, which is a credit to each and every one of them.

Earlier this year we started work on the perimeter of the building with regular garden maintenance and this is now looking fabulous and is helping us move towards to having an outside area to sit in and hopefully provide more activities to do outside on a sunny day. The son of a previous client owns the garden company, and he is pleased to be able to provide the service to us. We also purchased a shed for extra storage which has tidied up the back storeroom.

We’ve had support this year from Compliance Health & Safety to review our risk assessments and ensure we are performing our precautions & maintenance checks as required to help us comply with Health and Safety requirements including risk assessments for staff and the building. We also had our yearly Fire Marshal training for six members of staff.

2

The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2023

Earlier this year we had a visit from Stockport Advocacy sent by SMBC to assess how we work and what we do. After a few hours of chatting and checking that all paperwork and assessments were completed correctly they went to meet our clients. After chatting to staff and clients they were extremely impressed with the relationship between everyone, the atmosphere we create and the amount of choice we give our clients around activities, food, and drink. More than impressed I would say as they gave us a donation of £500.00 to use towards the upkeep of our gardens. As they left the ladies stated that we had set an extremely high standard of daycare and hoped other places would match up to ours!

Towards the end July we had a visit from Environmental Health who were really impressed with our working practices and staff training in food Health & Safety, so much so we were awarded a food hygiene rating of five!

There have been a few changes of the centre’s committee over the past year, with new faces and a couple who have left. Welcome to Emma our new treasurer, already making her mark with us, it is great to have you onboard. I would like to mention Mr Bob Mossman who sadly passed away early this year but who had served on the committee for over 15 years. Bob was an ex-carer who was totally committed to supporting us over the years and gave so much time and knowledge.

To the remainder of the committee and trustees - thank you for time patience and support you have given to me and all the team here, we really do appreciate your kindness. To Rebecca, our Chair, as always thank you for everything you do, not just your DIY skills but especially all the time you give to me and the team.

Jo Davies

Annual General Meeting 2023 Chairwoman’s Report

Thankfully we were finally able to put the challenges of the pandemic behind us (she writes with fingers crossed) only to have it replaced with different challenges! High inflation along with continued high costs of living and energy prices have kept us on our toes during our second year operating 5 days a week.

Jo, Becky, and the team have worked incredibly hard establishing the 5-day service, introducing new practices and activities to make sure the service provided is fresh, engaging and fun. As a committee knowing that our staff are caring for our service users in this way makes us super proud and the feedback we receive from them, carers and other stakeholders absolutely reinforces this.

One of my objectives this year was to look at our operational processes, with a particular focus on Health and Safety compliance. Confident in the standards and processes in place after being at Ada Kay House for over a year I wanted to ensure we were doing everything necessary to continue to meet all requirements whilst looking for efficiencies where possible.

In September we engaged an external Health & Safety Consultancy to audit us and then based on the results develop a plan as needed for any improvements. They were impressed with the results of the audit and the ensuing training plan they put in place for the team this year has enhanced the processes that we already in place.

Next, I looked at the processes for producing staff rotas and payroll which have always been done manually in Excel. As you can imagine creating a 5-day rota is much more time intensive than a 2-day one. We now have an online system where Jo can produce the rotas in no time at all, the staff have access online or via an app to book holidays and the payroll report can be produced in seconds. The time savings this has produced has vastly improved our efficiency.

Whilst we have an HR online resource, I felt it important that Jo, Becky, Charlotte, and Louisa have some face to face training as a management team to ensure consistency in their approach to leading and managing the team. I engaged an HR consultant to run some face-to-face training with the team and she will work with them to produce a plan for the whole team moving forward. Feedback from the first session was very positive and I look forward to seeing the how the team develops moving forward.

3

The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2023

Earlier this year we lost one of our Trustees, Bob Mossman, one of the loveliest people you could ever meet. He came to the Weekend Day Centre as a carer over 15 years ago and joined the committee soon after, holding the posts of Chair and Deputy Chair over the years. One of life’s true gentlemen, we will miss him dearly.

I am delighted to introduce you to our new treasurer, Emma Clay, who joined us in May. Emma brings with her a wealth of experience in strategic and operational leadership and has very quickly got to grips with the role requirements and is already making improvements – a very welcome addition to the board.

The Weekend Day Centre was formed to fill a gap in care over the weekend for people in Stockport living with dementia, however over the last two years weekends have become quieter yet weekdays are full, and we have people waiting to attend. We consulted our staff, clients and carers and they were overwhelmingly in support. After almost 32 years we have taken the decision to close at the weekend and open 5 days during the week. This change will take effect from 1st August 2023. This change will increase our financial security and enable us to turn our ideas into a strategic plan for the future.

My thanks 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 team I thank you for continuously giving your best to make sure that everyone who attends has an amazing day; I can see the joy in everyone’s faces when I go to the centre.

And my final thanks, as always, go to Jo Davies. This year has been particularly tough one way or another, but you got through it with a smile on your face. The Weekend Day Centre can’t thank you enough for all that you do.

Rebecca Cabrejas Chairwoman

If you have any comments or questions, or wish to find out more about, or offer support, then please contact me at [e-mail]

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

4

The Weekend Day Centre for Dementia Care

Trustees' Annual Report for the year ended 31 July 2023

Financial review

The charity's financial position at the end of the year ended 31 July 2023

The financial position of the charity at 31 July 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

detailed in the accounts, can be summarised as	follows:-
Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2023 £ 57,869 361,441 361,441	2022 £ 71,536
		303,573
		303,573

Financial review of the position at the reporting date, 31 July 2023 .

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

Income from unrestricted funds totalled £360,062 the major part being billed care services which were £199,657 from individuals and £112,478 from Stockport council. Total unrestricted expenditure amounted to £302,193, the major part being staff gross salaries £205,512 and catering of £31,386. Therefore the result for the period was a surplus of £57,869 (£71,536 - 2022).

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.

Details of The Independent Examiner

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

5

The Weekend Day Centre for Dem8ntia Care Trust885' Annual Report for the year ended 31 July 2023 Statement of Trustees. Responslbllltles The charty's trustees are res￿SIble for the preparation of the accounts in accordance wth the term5 of the Charities Act 2011 and the Charities (Accounts and ReFK)rtsl Regulations 2008. Nomrylhslanding the explicit requirement in the extant slalulory regulalions,Ihe Charities IAccounls and Reports) Regulations 2008, to prepare the financial statements in accordance %*ilh the SORP 2005, in view of Ihe fact that the SORP 2005 has been wilhdrswn. the Trustees determined lo interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP Islalemenl of Recommended Practice for Accounting and RetM)rting by Chariliesl 2015. las amended by the Bulletin issued in October 2018 and appl￿b￿ to all accounti￿ ￿riodS beginning on or after 1st January 20191, ITh8 SORPI, In particular. charity law requires the Trustees, il they prepare accounts on an accruals basis, to prepare financial ststemenls lor each financial year thich give a true and lair view of the stale ol affairs ol the charity as al the end of the finan￿al year and of the surplus or deficit of the charty. In preparing those financial statements the Tru51ee5 are reqUI￿d lo :. lo prepare the accounts in accordan￿ with United Kingdom Generally Accepted Accounting Practice (United Kingdon7 Accounting Standards and applicable lawl. select suitable accounting policies and apply them con51slenlly,' make judgements and estimates that are reasonable and prudent., prepare the financial slalemenls on the going can￿M basis unless it is inappropriate lo presume thal the charity will continue in busine55'. slate whether applicable accounting standards and statements ol recomrnended practice have been followed, subject to any malerkil d8partures disck)58d and explained in lh8 financi81 stat8m8nls', The law requires that the trustees must not approve the sccounts unle55 they are satisfied that they gw8 a true and fair view of the state ol affairs of the charity and ol the surplus or deficit ol the charity for the year. The Trustees are also ￿spOnSible lor maintaining adequate accounting records which disclose wrth reasonable accuracy al any time the financial position ol the charity and Which are sufficient to show and explain the charrtls transactions and enable thern lo ensure that the financial statements comply wth regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of Ih8 charity and hence lor taking reasonable steps lor the prevention and detection of fraud and other Irregularit￿5. The Trustees are also responsible lor the contents ol the Trustees, ￿pOrt, and the slalulory responsibility ol Ihe Independenl Examiner in relation lo the Truslee5' report is limited lo examining the report and ensuring Ihal , on the fa￿ of Ihe report. Ihere are no rnaterial inconsistencies with Ihe figures disclosed in the financial statements. This ￿port was approved by the board of trustees on 0510312024 REBECCA CABREJAS Trustee

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 2023

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 2023.

Responsibilities and basis of report

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

I report in respect of my examination of the Charity's financial statements 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

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

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

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements 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.

Ge hig

…………………………

Eric Langer BSc FCA

2 April 2024

…………………………

Date

ICAEW

8-10 Gatley Road Cheadle Cheshire SK8 1PY

7

The Weekend Day Centre for Dementia Care - Statement of Financial Activities for the year ended 31 July 2023

Statement of Financial Activities for the year ended 31 July 2023

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Total expenditure B Net income for the year Net income after transfers A-B-C Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Current year Unrestricted Funds 2023 £ 5,002 347,912 1,500 5,648 360,062 216 301,977 - 302,193 57,869 57,869 57,869 303,572 361,441	Current year Restricted Funds 2023 £ - - - - - - - - - - - - - -	Current year Total Funds 2023 £ 5,002 347,912 1,500 5,648 360,062 216 301,977 - 302,193 57,869 57,869 57,869 303,572 361,441	Prior Year Total Funds 2022 £ 52,406 219,442 - 3,703
				275,551
				216 203,799 -
				204,015
				71,536
				71,536
				71,536 232,036
				303,572

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 23 form an integral part of these accounts.

8

The Weekend Day Centre for Dementia Care - Statement of Financial Activities for the year ended 31 July 2023

The Weekend Day Centre for Dementia Care - Resources applied in the year ended 31 July 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2023 £ 57,869 57,869	2022 £ 71,536
		71,536

Movements in revenue and capital funds for the year ended 31 July 2023

Revenue accumulated funds

Unrestricted Funds 2023 £ Accumulated funds brought forward 303,572 57,869 361,441 Closing revenue funds 361,441 Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 361,441 Total funds 361,441 Recognised gains and losses before transfers	Restricted Funds 2023 £ - - - - Restricted Funds 2023 £ - -	Total Funds 2023 £ 303,572 57,869 361,441 361,441 Total Funds 2023 £ 361,441 361,441	Last year Total Funds 2022 £ 232,036 71,536
			303,572
			303,572
			Last Year Total Funds 2022 £ 303,572
			303,572

The notes attached on pages 11 to 23 form an integral part of these accounts.

9

The Weekend Day Centre for Dementia Care . Balance Sheet as at 31 July 2023 SORP NoleRef 2023 2022 Fixed assets Tangible a55et5 164,130 165,208 Current zssets Stocks Debtors Cash at bank and in hand B1 10 B2 43,025 181,748 33,339 140,523 Total cuwrent assets 224,773 173,862 Creditors.. amounts falllng due wlthln one year 11 C1 127,4621 135.4981 Nel current assets 197,311 138,364 The total net assets of the charlty 361,441 303,572 The total net assets of the charity are funded by the funds of the charity, as follows... Restricted funds Unrestricted Fund5 Unrestricted Revenue Funds 15 D3 361,441 303,572 361,441 303,572 Deslgnated Funds Total charlty fvnd5 361,441 303,572 The'SORP Ref indicated above is the cla55ificalion of Balance Sheet itetn5 as set OLrt in the formal SORP documents. As required by paragraph 4.60 of the SORP. the brought forward and carried f(xward fund5 above have been agreed lo the SOFA. The Trustees acknovledge their responsibilities for corn￿￿ng with the requirements of tharity legislation with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legi51atil￿. and the rewt of Ihe I￿jependent Examiner 15 on page 7. The Trustees a￿ sats'sfied that, although the charity is not registered under the Companies Acts, il it were so re91slered. it would be eligible to prepare accounts in accordance wlh Ihe pro¥i5ions in Part 15 of the Cornpanies Act 2006. applicable to companies subject to the small companies regime. REBECCA CPBREJ Trustee Approved by the board of trustees on 0510312024 The notes attached on pages 11 to 23 fomi an integral part of these accounts. 10

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

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 basis in 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 2023 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.

12

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

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 4 % straight line

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 2023

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

The net surplus in the financial year is stated after charging:- Depreciation of owned fixed assets Trustees' remuneration Pension costs	2023 £ 10,316 - 3,026	2022 £ 9,138 1,025 1,610

6 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 8 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	2023 £ 205,512 4,753 3,026 -	2022 £ 131,940 1,043 1,610 1,025
	213,291	135,618
	2023 16	2022 15

The details of remuneration paid to trustees is shown in note 8

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

Numbers of such staff to whom benefits are accruing :- Under defined benefits pension schemes	No 8	No 6
	8	6

14

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

7 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.

8 Remuneration and payments to Trustees and persons connected with them

Remuneration payable to trustees or connected persons Gary Morris Total remuneration	2023 £ -	2022 £ 1,025
	-	1,025

Former trustee Gary Morris was paid £1,025 during the period of 1st Aug 2021 to 31st Oct 2021.

The payment was in respect of 205 hours worked covering the vacant post of a Finance/Admin Officer.

The role of Admin Officer has now been filled.

9 Tangible fixed assets

Current Year Land and Buildings Fixtures & Fittings and Equipment £ Cost At 1 August 2022 164,433 12,926 Additions 5,220 4,444 Disposals (1,797) At 31 July 2023 169,653 15,573 Depreciation At 1 August 2022 6,577 5,574 Charge for the year 6,786 3,530 On disposals (1,371) At 31 July 2023 13,363 7,733 Net book value At 31 July 2023 156,290 7,840 At 31 July 2022 157,856 7,352 Depreciation on Land and Buildings has been charged over the useful life of 25 years.	Total £ 177,359 9,664 (1,797)
	185,226
	12,151 10,316 (1,371)
	21,096
	164,130
	165,208

15

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

Prior Year Cost 01 August 2021 Additions Disposals 31 July 2022 Depreciation 01 August 2021 Charge for the year On disposals 31 July 2022 Net book value 31 July 2022 31 July 2021 10 Debtors Trade debtors Prepayments and accrued income Other debtors 11 Creditors: amounts falling due within one year Trade creditors Accruals PAYE, NIC VAT and other taxes Other creditors	Land and Buildings Fixtures & Fittings and Equipment £ 133,648 4,437 30,785 8,923 (433)	2023 £ 21,073 21,830 122	Total £ 138,085 39,708 (433)
	164,433 12,927		177,360
	3,447 6,577 2,561 (433)		3,447 9,138 (433)
	6,577 5,575		12,152
	157,856 7,352		165,208
	133,648 990		134,638
			2022 £ 27,099 6,151 89
		43,025	33,339
		2023 £ 1,206 1,772 5,512 18,972	2022 £ - 2,107 2,441 30,950
		27,462	35,498

16

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

12 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.

13 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.

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

At 31 July 2023 Tangible Fixed Assets Current Assets Current Liabilities At 1 August 2022 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 164,130 224,773 (27,462)	Designated funds £ - -	Restricted funds £ - - -	Total Funds £ 164,130 224,773 (27,462)
	361,441	-	-	361,441
	Unrestricted funds £ 165,208 173,862 (35,498)	Designated funds £ - - -	Restricted funds £ - - -	Total Funds £ 165,208 173,862 (35,498)
	303,572	-	-	303,572

17

The Weekend Day Centre for Dementia Care

Notes to the Accounts for the year ended 31 July 2023

15 Change in total funds over the year as shown in Note 14 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	Funds brought forward from 2022 £ 303,573	Movement in funds in 2023 See Note 16 £ 57,869 57,869 57,869	Funds carried forward to 2024 £ 361,442
	303,573		361,442
	303,573		361,442

16 Analysis of movements in funds over the year as shown in Note 15

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income 2023 £ 360,062	Expenditure Movement in funds 2023 2023 £ £ (302,193) 57,869	Movement in funds 2022 £ 71,535
	360,062	(302,193) 57,869	71,535

17 The purposes for which the funds as detailed in note 15 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.

18

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP

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

18 Donations, Grants and Legacies

Donations and gifts from individuals Coronavirus Job Retention Scheme Total Donations, Grants and Legacies A1 Small donation individually less than £1,000 Total donations and gifts from individuals Revenue grants from government and public bodies SMBC Workforce Allocation Fund Small donations individually less than £1000 Total Donations from organisations Total public sector revenue grants SMBC Contribution towards Ada Kay SMBC Rapid Testing Fund Donations from organisations	Current year Unrestricted Funds 2023 £ 5,002	Current year Restricted Funds 2023 £ -	Current year Total Funds 2023 £ 5,002 5,002 Current year Total Funds 2023 £ - - - - - Current year Total Funds 2023 £ - -	Prior Year Total Funds 2022 £ 6,989
	5,002	-		6,989
	Current year Unrestricted Funds 2023 £ - - - -	Current year Restricted Funds 2023 £ - - - -		Prior Year Total Funds 2022 £ 442 1,177 4,624 37,000
	-	-		43,243
	Current year Unrestricted Funds 2023 £ -	Current year Restricted Funds 2023 £ -		Prior Year Total Funds 2022 £ 2,174
	-	-		2,174
	5,002	-	5,002	52,406

All prior year income was unrestricted

19

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP

19 Income from charitable activities - Trading Activities

Current year Primary purpose and ancillary trading All prior year income was unrestricted 20 Total income from charitable trading Total from charitable activities A2 21 Investment income Bank Interest Receivable Total investment income A4 22 Other income and gains Current year Total other income A5 Letting of property for charitable purposes Billed lunches Billed services Total Primary purpose and ancillary trading SMBC fees Total Income from charitable activities Energy Tariff rebate	Current year Unrestricted Funds 2023 £ - 112,478 199,657 35,777	Current year Restricted Funds 2023 £ - - - -	Current year Total Funds 2023 £ - 112,478 199,657 35,777 347,912 Current year Total Funds 2023 £ 347,912 347,912 Current year Total Funds 2023 £ 1,500 1,500 Current year Total Funds 2023 £ 5,648 5,648	Prior Year Total funds 2022 £ 3,525 60,666 128,799 26,452
	347,912	-		219,442
	Current year Unrestricted Funds 2023 £ 347,912	Current year Restricted Funds 2023 £ -		Prior Year Total Funds 2022 £ 219,442
	347,912	-		219,442
	Current year Unrestricted Funds 2023 £ 1,500	Current year Restricted Funds 2023 £ -		Prior Year Total Funds 2022 £ -
	1,500	-		-
	Current year Unrestricted Funds 2023 £ 5,648	Current year Restricted Funds 2023 £ -		Prior Year Total Funds 2022 £ 3,703
	5,648	-		3,703

All prior year income was unrestricted

20

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP

23 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Gross wages and salaries - charitable activities Marketing and advertising of charitable services Travel and Subsistence - Charitable Activities Defined contribution pension costs - charitable activities Staff Training Employers' NI - Charitable activities	Current year Unrestricted Funds 2023 £ 205,512 4,753 3,026 - 435 1,741	Current year Restricted Funds 2023 £ - - - - - -	Current year Total Funds 2023 £ 205,512 4,753 3,026 - 435 1,741 216,466	Prior Year Total Funds 2022 £ 131,940 1,043 1,610 3 - 1,409
	216,466	-		136,005

All prior year expenditure was unrestricted

24 Expenditure on charitable activities - Charitable trading

Current Year Total charitable trading costs B2b Costs of ancillary trading to benefit beneficiaries - Including movement in stock for ancillary trading	Current year Unrestricted Funds 2023 £ -	Current year Restricted Funds 2023 £ -	Current year Prior Year Total Funds Total Funds 2023 2022 £ £ - 14
	-	-	- 14

All prior year expenditure was unrestricted

21

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP

25	Support costs for charitable activities
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total	Total Funds
	Current Year	Funds	Funds	Funds
		2023	2023	2023	2022
		£	£	£	£
	Premises Expenses
	Rates and water charges	2,921	-	2,921	2,822
	Room Hire	-	-	-	1,180
	Light heat and power	4,052	-	4,052	3,333
	Cleaning and waste management	2,961	-	2,961	2,391
	Premises repairs, renewals and maintenance	12,097	-	12,097	8,970
	Property insurance	-	-	-	-
	Administrative overheads
	Telephone, fax and internet	1,125	-	1,125	1,423
	Entertaining for attendees	4,380	-	4,380	2,846
	Stationery and printing	1,120	-	1,120	838
	Presents, gifts	554	-	554	364
	Catering	31,386	-	31,386	24,248
	Subscriptions	98	-	98	-
	Equipment expenses	2,556	-	2,556	787
	Hire of equipment	186	-	186	-
	Software licences and expenses	2,043	-	2,043	1,339
	Insurance	2,427	-	2,427	2,587
	Sundry expenses	-	-	-	94
	Simply auto enrolment	504	-	504	504
	Creative pensions	324	-	324	310
	U Check	254	-	254	219
	Bad debts	64	-	64	312
	Storage	30	-	30	493
	Crafts	52	-	52	134
	Day trips	351	-	351	-
	Professional fees paid to the Auditor or Independent Examiner in addition to audit			and examination fees
	As detailed in Note 26	1,238	-	1,238	1,088
	Professional fees paid to advisors other than the auditor or examiner
	Other legal and professional	-	-	-	324
	Financial costs
	Bank charges	13	-	13	3
	Depreciation & Amortisation in total for the period	10,316	-	10,316	9,138
	Support costs before reallocation	81,479	-	81,479	65,747
	Total support costs - Current Year	81,479	-	81,479	65,747
	The basis of allocation of costs between activities is described under accounting policies
	All prior year expenditure was unrestricted

22

The Weekend Day Centre for Dementia Care

Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP

26 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Trustees' remuneration Consultants fees Total Governance costs	Current year Unrestricted Funds 2023 £ 1,032 - 3,000	Current year Restricted Funds 2023 £ - - -	Current year Total Funds 2023 £ 1,032 - 3,000 4,032	Prior Year Total Funds 2022 £ 1,008 1,025 -
	4,032	-		2,033

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Fees paid to the examiner's firm Total additional fees included in support costs at Note 25 All prior year expenditure was unrestricted	Current year Unrestricted Funds 2023 £ 1,238	Current year Restricted Funds 2023 £ -	Current year Total Funds 2023 £ 1,238 1,238	Prior Year Total Funds 2022 £ 1,088
	1,238	-		1,088

27 Total Charitable expenditure

Current Year Total direct spending B2a Total charitable trading costs B2b Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2023 £ 216,466 - 81,479 4,032	Current year Restricted Funds 2023 £ - - - -	Current year Total Funds 2023 £ 216,466 - 81,479 4,032 301,977	Prior Year Total Funds 2022 £ 136,005 14 65,747 2,033
	301,977	-		203,799

All prior year expenditure was unrestricted

28 Expenditure on raising funds and costs of investment management

Current Year Just Giving fees Total fundraising costs B1	Current year Unrestricted Funds 2023 £ 216	Current year Restricted Funds 2023 £ -	Current year Prior Year Total Funds Total Funds 2023 2022 £ £ 216 216
	216	-	216 216

All prior year expenditure was unrestricted

23