Charity Number: 1168454
The Weekend Day Centre for Dementia Care
Annual Report and Unaudited Financial Statements
for the financial year ended 31 July 2024
The
weekend
DAYcentre

The Weekend Day Centre for Dementia Care
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Stalements

The Weekend Day Centre for Dementia Care
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Linda Greaves
Rebecca Cabrejas
Helen Hinks
Emma Clay
Judith Quinn (Appointed 19 October 2023)
Charity Number in England and Wales
1168454
PrSncipal Address
Ada Kay House
2A Annable Road
Bredbury
Stockport
SK6 20E
Independent Examlnor
Steven Nixon Bsc (Hons) FCCA
Langers MN Limited
Chartered Certified Accountants and Registered
Auditors
8-10 Galley Road
Cheadle
Cheshire
SK8 1PY
GB
PrSnclpal Bankers
The Cl￿peratiVe Bank PLC
PO Box 250
Skelmersdale
WN86
Sollcltors
SAS Daniels
30 Greek Street
Stockport
SK3 8AD

The Weekend Day Centre for Dementia Care
TRUSTEES. REPORT
for the financial year ended 31 July 2024
The trustees present their Trustees. Report and the unaudited financial statements for the financial year ended 31 July
2024.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charilies.. Statement of
Recommended Practs'ce applicable to charities preparing their financial stalemenls in accA)rdanGe with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Truslees. Report contains the infomation reqUI￿d to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORPI guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of The Weekend Day Centre for Dementia Care present a summary of its purpose.
govemance, activities, achievements and finances for ihe financial year 31 July 2024.
Mlsslon, Objectlves and Strategy
Objectlves
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 circumstsnces.
Structure, Governanco and Managemont
Structure
The charity is conslituled as a Charitable Incorporated Organisation {CIO) in England & Wales. The governing
document of the charity is the conststutson of the CIO as approved by the Charity Commission in England & Wales
{CCEW) .
The goveming document is dated 31 July 2016.
There are no restrictions in the goveming documents on the operation of the Charity or on its investm8ni powers other
than those imposed by Charity Law.
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
fi118d al the annual general meeting may be filled as below..
The members or the charity trustees may at any lime decide to appoint a new charity trustee, whether in place of a
charity trustee who has retired or been removed, or as an additsonal charity trustee, provided that Ihe limit on the
number of charity trustees would not as a result be exceeded.
Revlew of Actlvltles, Achlevements and Perforniance
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 evenls and a Summer fayre.
Through fundraising events the charity has raised awareness to those indtviduals suffering from Dementia.
Money received from billed services will allow the charity to purchase a building of its own thal will increase the
aC￿SsIbIlitY 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 aclivities of the
charity.
The charity raised funds of £5,946, (2023- £5,002) during Ihe year by way of fundraising activities and donations.
Annual General Meeting 2024

The Weekend Day Centre for Dementia Care
TRUSTEES. REPORT
for the financial year ended 31 July 2024
Manager's Report
Welcome.
To date we are rocking our 5 days ofopening our Servi￿ to ourfabulous clients, whether they attend 5 days a week or
less we ensu￿ they have a day full of support, activities, care and laughter.
Our team of support workers still go above and beyond with their idea's their compassion, humour and amazing care.
Their support to me as manager is endless. We have welcomed a couple of new team members in the last year who
totally fit in with the rest of the team. We get amazing feedback from our carer's & families weekly on how much
support & care we give to their loved ones and how happy they are with the care we provide. My personal thanks to
Our Deputy Rebecca who lakes everything in her stride and steps up at a moment's noti￿, and the seniors Charlotte,
Louisa & Ella who organise the days activities come what may and see them through. To Zena our team finance lady
who helps in every direction possible, thank yl￿.
The Gardens are looking amazing all thanks to AT Garden maintenance. we hope to be able to sil out in the warmer
weather, when we have a completely fenced garden, lo safely sil everyone outside. Compliance safety checks are all
up to date and we have currently no outstanding risks. all passed with flying colours. Myself. our deputy. and two senior5
have passed the advanced first aid certificate with St John's Ambulance Service, whilst the remainder of the team have
yearly emergency first aid training. We also have E leaming on all relevant yearly training for everyone which is all up
to date.
We have had some amazing donations this year in memory of passed clients which we are always truly grateful for.
Some fabulous raffles have laken place through the year, and we held a summer fayre and, on the day, raised almost
a £1000 so one of our lovely carers made it up lo round it off for us. The fayre was a lovely day, we provided a buffet
for everyone and had some fabulous
entertainment. The Asda foundation came to have a look at us with their charity team, they
were very impressed with how lively and happy our clients were. we had asked for a smart television for the dining room
to use for our clients. We were presented wth a cheque for £1,400.00. Wilh this fabulous amount they requested we
use some for an event for families and clients, so we provided the buffet for everyone al the fayre for all, the remainder
into the funds.
To our committee for the past year all the team, carers and clients of the centre would like to thank you for your free
time you have given. your knowledge and all your help to make us the amazing day centre that we are. To Rebecc8
our Chair thank you for all that you have given lo us this year. all your help, and time helping us be who we are. The
Best Dementia Centre in
Stockport, I know l am biasedl
Here's to another amazing year everyone.
Jo Davies
Manager
Annual General Meeting 2024
Chai￿OMan'S Report
Reflecting on the past year compared to previous years it has almost been a bit "boring.. With all the systems and
processes we have put in place over the last few years things have been running smoothly and I don't think we have
had any surprises or dramas to sort out. Everything is going as it should be, and that is extremely satisfying.
Operationally we are full every day and have a waiting list of new clients which unfortunately have to wait for a place to
become available. Jo. Becky and Ihe team continue to deliver an outstsnding service to all our clients and I know that
all of our carers very much value them and all they do.
Thar)ks To Emma, our Treasurer, financially we continue to navigate our way through and are in a fairfy secure position.
We are of course mindful of the increases lo Employer Nl contributions and the minimum wage increase next year and
so are carefully planning those into our budgets.
l am continuing my quest with the council to secure Ada Kay House as a permanent home for us beyond our lease and
whilst progress is very slow, it will happen. And Ihen Ihe work starts againl
The heating system is old and inefficient and does what it wants so needs completely replacing. The kitchen needs
ripping out and replacing wilh one fit for purpose. All of this work needs planning and budgeting for, and whilst there are
some grants available we need to "own. the building in order to access them. As a committee we are waiting to get
going with these projects....fingers crossed we can make some headway soon.
My thanks to everyone who continues to attend, suprM)rt and fundraise for the Weekend Day Centre,. and to the
Committee for their time and support.

The Weekend Day Centre for Dementia Care
TRUSTEES, REPORT
for the financial year ended 31 July 2024
To all the team - thank you for continuously giving your best lo 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. 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
rebeccacabrejas@weekenddaycentre.com
Financlal Review
The trustees consider the financial Performan￿ by the charity during the year to have been satisfactory.
Income from unrestricted funds tolalled £361,228 Ihe major part being billed care seNices which were £174,192 from
individuals and £137.682 from Stockport council. Total unrestricted expenditure amounted to £346,148. the major part
being staff gross salaries £246,179 and catering of £23,894. Therefore the result for the period was an unreslricled
surplus of £15,080 {£57.869- 2023).
Results
Al the end of the financial year the charity has assets of £406,686 (2023 - £388.903) and liabilities of £30,024 {2023 -
£27,462). The net assets of the charity have increased by £15.221.
Reserves Posltlon and Pollcy
The trustees have the power to deposit or invest funds. employ a professional fvnd-manager. and arrange for the
investments or other propety of the charity to be held in the name of a nominee, in the sam8 manner and subject to
the same conditions as the Irustees of a trust are pemiitted to do by the Trustee Act 2000.
Compliance with Soctor-wide Legislation and Standards
The charity engages pro-actively with legislation. standards and Codes which are developed for the sector. The
Week8nd Day Centre for Dementia Care subscribes to and is compliant with the following..
The Charities SORP IFRS 102)
1510512025
Approved by the Board of Trustees on
and signed on its behalf by:
Rebecca Cabrejas
Trustee

The Weekend Day Centre for Dementia Care
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 July 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the assets, liabilities and financial position of the charity as al the
financial year end date and of the surplus or deficit of the charity and otherwise comply wilh the Charities Act 2011.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and apply them consistently;
make judgements and accounting estimates Ihal are reasonable and pnjdent.
state whether the financial statements have been prepared in accordan￿ with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards,. and
prepare the financial slalemenls on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confimi that they have complied with the above requirements in preparing the financial st8lements.
The truslees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable
them to ensure that the financial statements comply with the Charities Acl 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.
Approved by the Board of Trustees on
1510512025
and signed on its behalf by:
Rebecca Cabrejas
Trustee

The Weekend Day Centre for Dementia Care
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF THE WEEKEND DAY CENTRE FOR DEMENTIA CARE
I have examined the financial statements of the charity for the financial year ended 31 July 2024. which comprise the
Statement of Financial Activities, the Balance Sheet and the related notes.
This rep¥Jrt is made solely to the charity's members. as a body. in accordance with section 145 of the Charities Act
2011. My work has been undertaken so that I might compile the financial statements that I have been engaged lo
compile, report to the Board of Trustees that I have done so. and state those matters that I have agreed lo slate to them
in this report and for no other purpose. To the fullest extent permitted by law, I do nol accept or assume responsibility
to anyone other than the charity and the charity's members, as a tM)dy. for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordan￿ with the requirements
of the Charities Act 2011. The charity's trustees consider that an audit is nol required for this financial year under Section
145 of the Charities Act 2011 and that an independent examination is required.
It is my responsibility to=
examine the financial stalements under section 145 of the Act;
follow the procedures laid down by the general Directions given by the Charity Commission under section 145151 of
the Charities Act 2011., and
state whether particular matters have come to my attention.
Basis of Independent examlner's report
Since the Charity's gross income exceeded £250.IJ)O your examiner must be a member of a b¢)Jy listed in section 145
of the 2011 Act. I confim that l am qualified lo undertake the examination because l am a member of The Association
of Chartered Certified Accountsnts, which is one ol the listed bodies.
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial statèments
presented with those rècords. It also includes consideration of any unusual items or disclosures in the financial
statements and seeking explanations from the Iruslees concerning any such mallers. The procedures undertaken do
not providé all the evidence that would be required in an audit and consequently no opinion is given as to whethér the
accounts present a 'true and fair, view and the report is limited to those matters sel out in the statement below.
Independent examlner's slatement
In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any
material respect..
accounting records were not kept in accordan￿ with section 130 of the Charities Act 2011
the financial statements do not accord with those accounting records
the financial stslemenls do nol comply with the accounting requirements of the Charities Act
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS102)
there is further information needed for a proper understanding of the accounts to be reached.
I have no concems and have come across no other matters in connection wilh the examination to which attention should
be drawn in this report in order lo enable a proper understanding of the financial slatemenls to be reached.
Steven Nixon Bsc {Honsl FCA
LANGERS MN LIMITED
Chartered Certified Accountants and Registered Auditors
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
GB
15 May 2025

The Weekend Day Centre for Dementia Care
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 July 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted
Funds
Funds
2024
2023
Total
Funds
2023
Notes
Income
Donations and legacies
Charitable activities
Day centre for dementia care
Investments
Other income
4.546
1.400
5.946
5,002
5,002
348.618
1,504
6.560
348.618
1,504
6,560
347,912
1,500
5,648
347,912
1.500
5,648
Total income
361.228
1.400
362.628
360,062
360,062
Expenditure
Raising funds
Charitable activities
216
345.932
216
347,191
216
301.977
216
301,977
1,259
Total ExpendSture
346,148
1,259
347,407
302.193
302,193
Net incomellexpenditurel
15,080
15,221
57.869
57,869
Transfers behveen funds
Net movoment in funds for the financlal
year
15,080
141
15,221
57,869
57,869
Reconclllatlon of funds:
Total funds ￿gInnIng of the year
15
361,441
361,441
303,572
303,572
Total funds at the end of the year
376.521
376,662
361,441
361,441
The Statement of Financial Activilies includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 11 to 18 form part of Ihe financial statements

The Weekend Day Centre for Dementia Care
BALANCE SHEET
as al 31 July 2024
2024
2023
Notes
Fixed Assets
Tangible assets
153,815
164,131
Current Assets
Debtors
Cash at bank and in hand
10
52.827
200,044
43,025
181,747
252,871
224,772
Creditors: Amounts falling due within one year
11
(30,0241
127.462)
Net Current Assets
222,847
197,310
Total Assets less Current Llabilities
376.662
361,441
Funds
Restricted trust funds
General fund (unrestricted)
141
376,521
361,441
Total funds
15
376,662
361,441
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies, regime and in a¢¢ordance with FRS 102 Yhe Financial Reporting Standard applicable in the UK and
Republic of Ireland. applying Section 1A of that Standard.
1510512025
Approved by the Board of Trustees and authorlsed for Issue on
behalf by
and slgned on Its
Rebecca Cabrejas
Trustee
The notes on pages 11 to 18 form part of Ihe financial statements
10

The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
GENERAL INFORMATION
The Weekend Day Centre for Dementia Care is a charity incorporated in England. The re9lStered office of the
charity is Ada Kay House, 2a Annable Road, Bredbury, Stockport, SK6 2DE, which is also the principal pla
of business of the charity. The financial statements have been presented in Pound (£1 which is also the
functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting pvjlicies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordance with
the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS
102" applying Section 1A of that Standard.
Stslement of compllance
The financial statements of the charity for the financial year ended 31 July 2024 have been prepared on the
going concern basis and in accordance with the Statement ofRecommended Practice ISORP)"Accounling and
Reporting by Charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable
in th8 UK and Republic of Ireland FRS 102., applying Section 1A of that Standard.
Fund aecountlng
The following are the categories of funds maintained:
Restrlcted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the
donors. Such purpos8s are within the overall objèctives of the charity.
Unreslricted funds
Unreslricled funds consist of General funds.
General funds represent amounts which are expendable al the discretion of the board, in furtherance of the
objectives of the charity.
Income
Income is recognised by inclusion in the Slalemenl of Financial Activities only when the charity is legally entitled
to the income, perfomiance conditions attached lo the item{sl of income have been mel, the amounts involved
can be measured with sufficient reliability and it is probable that the income will be ￿ceiVed by the charity.
Legacles
Income frorn 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 sabsfied thal Ihe propety in question will not be
required lo satisfy claims in the estste, 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 lo the
legacy are either within the c￿ntrol 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 dale
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 Con￿rned is treated as an adjusting event
and accrued as income in the accounting period if receipt is probable.
Where Ihe charity has eslablished entitlemenl lo a legacy but there is uncertainty as to the amount of Ihe
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 doubttul that full settlement of a legacy deblor 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 Activilies
Income from charltable activlties
11

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
Income is received by the charity for services supplied under contract or where entirfement is subject lo fulfilling
perfomance related conditions. The income the charity ￿￿1VeS is approximately equal in value lo the goods
or servi￿$ supplied by the charity to the customer.
Expandilure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are
those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and deprèciation
Tangible fixed assets are slated at cost or at valuation. less accumulated depreciation. The charge to
deprecialion is calculated to wrile off the original cost or valualion of tangible fixed assets, less their estimated
residual value, over their expected useful lives as follows..
Short leasehold property
Fixtures, fittings and equipment
4°A Straight line
25% Straight line
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid netof any trade discounts due. Income recognised by the charityfrom government agencies
and other co-funders, but not yet re￿iVed al financial year end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxatlon and deferred taxatlon
The Trustees consider that the charity satisfies the tests set oul in Paragraph 1 Schedule 6 of the Finance Act
2010 for UK corporation lax purposes. Accordingly, the Charity is polenlially 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 ihe Taxation of Chargeable Gains Act 1992, lo 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 chanty, and is therefore included in the relevant costs in the Statement of Financial
Activities.
Penslons
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held
separately from those of the charity. Annual contributions payable to the charity's pension scheme are charged
to the profit and loss accounl in the period to which they ￿late
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restrlcted
Funds
Funds
2024
2023
Small donations individually less than £1,IxIO
Grants from non government entities
4,046
soo
4,046
1,900
5,002
1,400
4,546
1,400
5,946
5,002
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Day centre for dementla care:
SMBC fees
Billed services
Billed lunches
Day trips
137,682
174.192
35,721
1.023
137,682
174.192
35,721
1,023
112,478
199,657
35,777
348,618
348,618
347,912
12

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Bank interest
1.504
1,504
1.500
OTHER INCOME
Unrestrlcted Restrictod
Funds
Funds
2024
2023
Energy tariff rebate
6.560
6,560
5,648
EXPENDITURE
RAISING FUNDS
Dlrect
Costs
Olher
Costs
Support
Costs
2024
2023
Just giving fees
216
216
216
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Gross wages and salaries
Employers Nl
Defined contribution pension costs
Marketing and advertising of
charitable activities
Staff training
Rates and water charges
Light, heat and power
Cleaning and waste management
Premises repairs, renewals and
maintenance
Telephone and internet
Entertaining for attendees
Stationery and printing
Presents and gifts
Calering
Skjbscriplions
Equipment expenses
Hire of equipment
Computer and other software.
licen￿$ and expenses
Insurance
Sundry expenses
Simply auto enrolment
Creative pensions
U Check
Bad debts
Storage
Crafts
Day trips
Bank charges
Depreciation
Disposal of assets
Staff uniforms
Health and safety
Staff travel
Govemance Costs (Nole 4.3)
246,179
11,508
4,231
246,179
11,508
4,231
205,512
4,753
3,026
435
3,733
3,733
2,929
5,836
3,253
9,486
1,741
2,921
4,052
2,961
12,097
2,929
5,836
3.253
9,486
1,061
5,665
1.264
626
24.546
166
3.136
1,061
5,665
1.264
626
24,546
166
3.136
1,125
4,380
1,120
554
31,386
98
2,608
186
2.199
2.590
2.590
2,115
2,115
2.427
504
331
464
504
331
464
504
324
254
64
30
122
1.302
122
1.302
351
13
10,316
427
999
10.316
10.316
217
436
11
5.162
217
436
11
5.162
5,114
265.651
81.540
347.191
301.977
13

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
Restricted expendilure,. Premises repairs, renewals and Maintenan￿ £144- Catering £652., Equipment
expenses £435., Computer and other SO￿are. licences and expenses £28.
GOVERNANCE COSTS
Direct
Costs
¢Xher
Costs
Support
Costs
2024
2023
Independent examination fee
Other independent examiner's fees
Consultants fees
1.056
1.106
3,000
1.056
1,106
3,000
1,032
1.082
3,000
5.162
5,162
5,114
SUPPORT COSTS
Cost of Charitable Goveman¢e
Raising
Activities
Costs
Funds
2024
2023
Support
216
76,378
5.162
81,756
87,161
ANALYSIS OF SUPPORT COSTS
2024
2023
Support
81,756
87,161
NET INCOME
2024
2023
Net Income is stated after charyingl(crediting):
Depreciation of tangible assets
ISurplus)Ideficit on disposal of tangible fixed assets
Independent Examiner's remuneration-
independent examinalion services
- tsx advisory serVI￿S
10,316
10,316
427
1,056
1,106
1,032
1,082
INVESTMENT AND OTHER INCOME
2024
2023
Energy tariff rebate
Bank interest
6,560
1,504
5,648
1,500
8,064
7,148
14

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed {including executive trustees) during the financial year was as
follows..
2024
Number
2023
Number
Charitable activities
16
16
The staff costs comprise:
2024
2023
Wages and salaries
Social security costs
Pension costs
246,179
11,508
4,231
205,512
4,753
3,026
261.918
213,291
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
TANGIBLE FIXED ASSETS
Short
Fixtures,
leasehold flttings and
property
equipment
Total
Cost
At 31 July 2024
169,653
15,574
185,227
Depreclatlon
At 1 Augusl 2023
Charge for the financial year
13,363
6,786
7,733
3,530
21,096
10,316
At 31 July 2024
20,149
11,263
31,412
Net book value
At 31 July 2024
149,504
4,311
153,815
At 31 July 2023
156,290
7,841
164,131
10.
DEBTORS
2024
2023
Trade debtors
Prepayments and accrue(l income
26,745
26,082
21.073
21,952
52,827
43,025
15

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
11.
CREDITORS
Amounts falling due within one year
2024
2023
Trade creditors
Taxation and social security costs (Note 12)
Other creditors
Accruals and deferred income:
Pension accrual
Other accruals
36
7,374
19.678
1,206
5.512
18,026
1.070
1,866
1,772
30,024
27,462
12.
TAXATION AND SOCIAL SECURITY
2024
2023
Creditors:
PAYE I NI
7.374
5,512
13.
PENSION COSTS - DEFINED CONTRIBUTION
The charity operates a defined wntribution pension scheme. The assets of the scheme are held separately
from those of the charity in an ind8pend8nlly administered fund. Pension costs amounted lo £4,231 12023 -
£3,026).
14.
RESERVES
2024
2023
At the beginning of the year
Surplus for the financial year
361,441
15,221
303,572
57,869
At the end of the year
376,662
361,441
15.
FUNDS
15.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted RestrScted
Funds
Funds
Total
Funds
At 1 Augusl 2022
Movement during the financial year
303,572
57,869
303,572
57,869
At 31 July 2023
Movement during the financial year
361,441
15,080
361,441
15.221
141
At 31 July 2024
376,521
376.662
16

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
15.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 August
2023
Income Expenditure
Transfers
between
funds
Balance
31 July
2024
Restrlcted funds
Asda Grant
Unrestrlcted funds
Unrestricted General
1.400
1,259
141
361.441
361.228
346.148
376,521
Total funds
361,441
362,628
347,407
376,662
Unreslricted 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.
Restricted Funds
Asda Grant. Funds received for purchase, installation and licensing of a new TV. Surplus funds spent on
catering for the Summer Fayre.
15.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Currenl
Ilabllltles
Total
Restricted trust funds
141
141
Unreslricled general funds
153.815
252,730
130,024)
376,521
153,815
252,871
130,024)
376,662
16.
OPERATING LEASE COMMITMENTS
The Centre obtained a 57 month lease from St¢xkport Metropolitan Borough Council on the 1st October 2020
for the Ada Kay Cenle, Bredbury, Stockport. The temis of the lease are sel out below.
The Landlord and the Tenant enter inlo an Option Subject to the temis 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.
Al the full Service Saving amwnting lo the Target Sum being achieved or
Bl A seNice saving of at least 85 /0 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°/o of the Target Sum
(C) the provisions of {bl shall nol operate to allow the Tenant to achieve less than 85% of the Service Saving
Rent
Stockport Metropolitan Borough Council has agreed to grant Ihe Centre a peppercorn rent for the full temi of
the lease, to allow the Centre to demonstrate to the Council that it is able to provide the Service Saving
amounting io the Targel Sum.
17.
RELATED PARTY TRANSACTIONS
No Irustees or persons connected with them received any remuneration or expenses from the charity, or any
related entily.
18.
POST4ALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year*nd.
17

continued
The Weekend Day Centre for Dementia Care
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
19.
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 Iransferred lo some other charitable body
or bodies having similar objects to the charity.
20.
SIGNIFICANCE OF FINANCIAL INSTRUMENTS TO THE CHARITWS POSITION
There are no significant financial instruments.
18