Charity Number: 1168454 The Weekend Day Centre for Dementia Care Annual Report and Unaudited Financial Statements for the financial year ended 31 July 2025
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 Samantha Walters Joanne Quinn (Appointed 10 April 20251 Charity Number in England and Wales 1168454 Principal Address Ada Kay House 2A Annable Road Bredbury Stockport SK6 2DE Independent Examlner Steven Nixon Bsc (Hons) FCCA Langers MN Limited Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY Principal Bankers The COperatiVe 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 2025 The trustees present their Trustees. Report and the unaudited financial statements for the financial year ended 31 July 2025. 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 reqUId 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 2025. 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 recrult and appolnt new charlty trustees. Vacancies so arising may be filled by the decision of the members at the annual general meeting., any vacancie5 not filled al the annual general meeting may be filled as below.. The members or the charily trustees may al any lime decide lo appoint a new charity trustee, whether in place of a harily IrLJStee who has retired or been removed, or as an addib'onal charity tnjslee, provided that the limit on the number of charity trustees would not as a result be exceeded. Review of Activities, Achievements and Perfonnance The charity provided relief for the carers of those suffering from Dementia and raised awareness to the public. The harily provides food, entertainment and other activities lo 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 individuals suffering from Dementia. Money received from billed services will allow the charity lo purchase a building of its own thal will increase the aCSsIbIlitY of care and make the building available to the public for other uses. The trustees have had regard to the Charity Commission's guidan on public benefit in managing the activities of the charity.
The Weekend Day Centre for Dementia Care TRUSTEES. REPORT for the financial year ended 31 July 2025 Annual General Meetlng 2025 Manager's Report 2024-2025 Welcome Another year has absolutely flown by. we are still here providing amazing day care. support, activities and entertainment to our clients their families and carer's. Over 130 clients each week attend the centre whether il's for 1 day a week or 5. However many days they attend the team make sure they have a fabulous day, feel supported, relaxed and can make many of their own choices. Our team old and new have great relationships with the families and it is important that they can come in and chat to us for any questions or support they feel they need. Our Senior Support workers put in so much thought, work and planning into organising the day s activities then the rest of the team follow through with helping it lo run smoothly. We are all one big supportive team knowing when one person has to step away there is always someone ready to back them up. Special mention lo Rebecca our Deputy and Zena who lends to the finances. both ladies always have my back and step inlo any posilion if needed lo make the day run smoolhly. To Rebecca. our Chair. thank you for always being there for us. especially making yourself available if we need you. To Rebecca and all the committee members who give up your free time for all the necessary important decisions, and all your knowledge we could not do without each and everyone of you. Another successful Christmas outing. Summer Fayre and yearly raffles. we have been really lucky with donations. people being sponsored for activities and lots of donations that we have been selling on our bargain table. Al the Summer Fayre we raised over £1900 due to fabulous raffle prizes and families selling tickets for us. Thank you to Music Magpie for choosing us to be Iheir charity of the year and donaling amazing prizes. already within the lasl 3 months we have had a few thousand pounds from their company. Thank you to the Rice Family and the Richardsons for your amazing donations.. we are so grateful lo you all. l can honestly say that l am so proud still to be here at the centre for over 30 years I have laughed so much whilst working and cried with my clients and their families, I know the centre has had a massive impact on my life & whilst I have been happy in my work my day gets better as soon as the clients come through the door. The place to be is The Weekend Day Centre for Dementia Care, everyone involved makes this place worl<, whether putting in a little or a lot we've got it covered. So many visitors and professionals say Jour centre is amazing. But we already know that! Jo Davies Manager Annual General Meetlng 2025 Chainvoman's Report l am pleased to present the Chaimian's report for the pasi year. Thank you all for your conlinu8d support and dedication to our charity. This year has been stable and successful for our charity. Our systems and processes have ensured smooth operations, and we have not encountered any major surprises or issues. This stability is very satisfying. In February we had to submit our response to SMBC Adult Social Care lo ensure they continued to Commission our service. We were very fortunate to find Joanne Quinn who has great experience in wriling these tenders and in May we were told that we had been successful in our tender and awarded Preferred supplier status. An added bonus was that we welcorned Joanne to our Board of Trustees. We continue to operate al full capacity with a waiting list of new clients. Our team, led by Jo and Becky, continue to provide oulstanding service to all our dients, and their efforts are greatly valued by everyone. Thanks lo Emma, our Treasurer, we continue to be in a secure financial position in spite of increasing costs and Ihe Nl increase we saw in April. As I write this, our solicitors are engaged with the legal dept at SMBC working hard to secure ownership of the building. And I have been procuring quotes to update the heating system once we "have the keys" so to speak! I would like to thank everyone who continues to attend. support. and fundraise for the Weekend Day Centre, and the Committee for their time and support. To all the team. thank you for your dedication to ensuring that everyone who attends has an amazing day. Your efforts bring joy to everyone at the centre.
The Weekend Day Centre for Dementia Care TRUSTEES, REPORT for the financial year ended 31 July 2025 My final thanks go to Jo Davies. The Weekend Day Centre cannot thank you enough ft)r 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 rne at rebeccacabrejas@weekenddaycentre.com Flnanclal Revlew The trustees consider the financial performance by the charity during the year to have been satisfactory. Income from unrestricted funds totalled £475.524 the major part being billed care services which were £244.376 from individuals and £166,499 from Stockport council. Total unrestricted expenditure amounted lo £380,797. the major part being staff gross salaries £269,892 and catering of £30,998. Therefore the result for the period was an unrestricted surplus of £94,727 {2024- £15.080). Results Al the end of the financial year the charity has assets of £506.176 (2024 - £406.686) and liabilities of £34.787 {2024 - £30,024). The net assets of the charity have increased by £94,727. Flnanclal Posltlon 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 fulfill ils oblig8tion5 in respect of each fund. Rèservès Posltlon and Polley The trustees have the power to deposit or invest funds, employ a professional fund-manager, and arrange for the investments or other propety of the charity to be held in the name of a nominee, in the same manner and subject to the same conditions as the Iruslees of a trust arè rmitted lo do by the Trustee Act 2000. Compliance with Sector-wide Legislation and Standards The charity engages pro-actively with legislation. standards and codes which are developed for the sector. The Weekend Day Centre for Dementia Care subscribes to and is compliant with the following.. The Charities SORP IFRS 102) 2911012025 Approved by the Board of Trustees on and slgned on Its bohalf by: Rebecca Cabrejas Trustee
The Weekend Day Centre for Dementia Care STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 July 2025 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 slalements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial st8lements. The truslees are responsible for keeping adequate accounting records thal 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. 2911012025 Approved by the Board of Trustees on and signed on its behalf by: Rèbecca 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 2025. 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 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 statements presented with those records. 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 provide all the evidence that would be required in an audit and consequenuy no opinion is given as to whether the accounts pr6s6nt a 'true and fair, view and the report is limited to those mattets s81 out in th6 Staléménl bèlow. Independent examlner's statement In connection with my examination, no matter has come to my attention which giv8s me caus8 to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Charities Act 2011 the financial stslemenls do not accord with those accounting records the financial statements do not comply with the accounting requirements of the Charities Act the financial statements have not been prepared in accordance with the Slalement 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 infomiation 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 to enable a proper understanding of the financial statements 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 29 October 2025
The Weekend Day Centre for Dementia Care STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 July 2025 Unrestricted Funds 2025 Total Unrestricted Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Notes Income Donations and legacies Charitable activities Day centre for dementia care Other trading activities Inveslmenls Other income 10.396 10.396 4,546 1,400 5,946 453.123 2,852 3,137 6,016 453.123 2,852 3.137 6,016 348,618 348,618 1,504 6,560 1,504 6,560 Total income 475,524 475,524 361,228 1,400 362,628 Expenditure Raising funds Charitable activities 216 380.581 216 380.581 216 345,932 216 347,191 1,259 Total Expendlture 380.797 380.797 346.148 1,259 347,407 Net incomel(expenditurel 94,727 94,727 15,080 141 15,221 Transfers between funds Nèt movement In funds for thè financlal year 94,727 94.727 15,080 141 15,221 Rèconclllatlon of funds: Total fun¢Js beginning of the year 14 376,662 376,662 361,441 361,441 Total funds at the end of the year 471,389 471,389 376,521 141 376,662 The Statement of Financial Activities indudes all gains and losses recognised in the financial year. All income and expenditure relate to continuing acliwties. The notes on pages 11 to 17 form part of Ihe financial statements
The Weekend Day Centre for Dementia Care BALANCE SHEET as al 31 July 2025 2025 2024 Notes Fixed Assets Tangible assets 143,829 153,815 Current Assets Debtors Cash at bank and in hand 56,138 306,209 52,827 200,044 362,347 252,871 Creditors: Amounts falling due within one year 10 (34,7871 130,024) Net Current Assets 327,560 222,847 Total Assets less Current Llabilities 471,389 376,662 Funds Restricted trust funds General fund (unrestricted) 141 376,521 471,389 Total funds 14 471,389 376,662 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. 2911012025 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 17 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 2025 GENERAL INFORMATION The Weekend Day Centre for Dementia Care is a charity incorporated in England. The re9lStered office of the charity is Ado Kay House, 2A Annable Road, Bredbury, Stockport, SK6 2DE, which is also the princip81 place 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 cntrol 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 Conrned 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 11
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 Income from charitable activities Income is received by Ihe charity for services supplied under contract or where entiuement is subject lo fulfilling performance related conditions. The income the charity reiVeS is approximately equal in value to the goods or servi$ supplied by the charity to the customer. Expenditure Expenditure is analysed belween 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 seltlement 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 activilies in proportion to staff time spent or other suitable measure for each activity. Tangible fixed assets and deprecialion Tangible fixed assels are stated at cost or at valuation, less accumulated deprecialion. The charge to depreciation is calculated to write off the original cost or valuats'on of tangible fixed assets, less their estimated residual value. over their expected usefLbl lives as follows.. Short leasehold property Fixtures, fittings and equipment 40A Straight line 25 /0 Straight line Debtors Debtors are recogni5ed 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 charity from government agencies and other co-funders. but not yel received 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 thal the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation lax 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. 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 charivs pension scheme are charged to the profit and loss account in the period lo which they relate INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2025 2024 Small donations individually less than £1.lJ)O Grants from entities individually less than £1,000 Grants from entities individually more than £1,000 7,714 600 2,082 7,714 600 2,082 4.046 500 1,400 10,396 10,396 5,946 Restricted income,. All current year income was unrestricted. restricted prior year income was- Grants from entitses individually more than £1.000 - £1,400. 12
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds 2025 2024 Grants from governments and other co4unders: SMBC fees Billed services Billed lunches Day trips 166,499 244,376 42,098 150 166,499 244.376 42,098 150 137.682 174,192 35,721 1,023 453,123 453,123 348,618 All prior year income was unreslricted. OTHER TRADING ACTIVITIES Unrestricted Restricted Funds Funds 2025 2024 Fayres and raffles 2,852 2,852 INVESTMENTS Unrestricted Restricted Funds Funds 2025 2024 Bank interest 3,137 3,137 1,504 All prior year income was unreslricled. OTHER INCOME Unrestricted Restricted Funds Funds 2025 2024 Energy tsriff rebale 6,016 6,016 6,560 All prior year income was unreslricled. EXPENDITURE RAISING FUNDS Direct Costs Other Costs Support Costs 2025 2024 Just giving fees 216 216 216 CHARITABLE ACTIVITIES Direct Costs Olher Costs Support Costs 2025 2024 Gross wages and salaries Employers Nl Defined contribution pension costs Staff training Rales and water charges Light, heat and power Cleaning and waste management Premises repairs, renewals and maintenance Telephone and inlemet Entertaining for attendees Stationery and printing Presents and gifts 269,892 13,816 4.819 1,590 2.883 9,099 2.463 7.727 269,892 13,816 4.819 1,590 2.883 9,099 2,463 7,727 246,179 11,508 4,231 3.733 2,929 5,836 3,253 9.486 1.060 6,405 1.148 316 1.060 6,405 1.148 316 1,061 5.665 1,264 626 13
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 Catering Subscriplions Equipment expenses Computer and other software, licences and expenses Insurance Sundry expenses Simply auto enrolment Creative pensions U Check Crafls Day trips Depreciation Staff unifoms Health and safety stsff travel Consultants fees Governance C051s (Note 4.3) 30.998 396 5.405 2.972 30,998 396 5,405 2.972 24,546 166 3.136 2,590 2,180 2,180 2.115 504 346 116 504 346 116 504 331 464 122 1,302 10,316 217 436 1.176 9,986 240 235 1,176 9,986 240 235 2,488 2,488 2,321 3.000 2.162 2,321 378,260 2,321 380,581 347,191 Restricted expenditur8; All current year expenditure is unrestricted, r8slricl8d prior y88r expenditur8 was; Premises repairs. renewals and maintenance £144- Catering £652.. Equipment expenses £435., Computer and oth8r software, Iic8nc8s and expenses £28. GOVERNANCE COSTS Dlrect Costs Olher Costs Support Costs 2025 2024 Independent examination fee Othér indépendent examin8r's f8es 1,140 1,181 1,140 1,181 1,056 1,106 2,321 2,321 2,162 NET INCOME 2025 2024 Net Income is stated after chargingl(crediting): Depreciation of tangible assets Independent Examiner's remuneration- independent examinalion services - tax advisory services 9.986 10,318 1,140 1,181 1,056 1,106 INVESTMENT AND OTHER INCOME 2025 2024 Energy tariff rebate Bank interest 6.016 3,137 6,560 1.504 9,153 8,064 14
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed {including executive trustees) during the financial year was as follows.. 2025 Number 2024 Number Charitable activities 16 16 The staff costs comprise: 2025 2024 Wages and salaries Social security costs Pension costs 269,892 13,816 4.819 246,179 11,508 4,231 288.527 261,918 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 2025 169,653 15.574 185,227 Depreclatlon At 1 Augusl 2024 Charge for the financial year 20,149 6,786 11,263 3,200 31,412 9,986 At 31 July 2025 26,935 14,463 41,398 Net book value At 31 July 2025 142,718 1,111 143,829 At 31 July 2024 149,504 4,311 153,815 DEBTORS 2025 2024 Trade debtors Prepayments and accrue(l income 27,818 28,320 26.745 26,082 56,138 52,827 15
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 10. CREDITORS Amounts falling due within one year 2025 2024 Trade creditors Taxation and social security costs (Note 11) Other creditors Accruals and deferred income: Pension accrual Other accruals 539 8,916 21.567 36 7.374 19,678 1.275 2,490 1,070 1,866 34,787 30,024 11. TAXATION AND SOCIAL SECURITY 2025 2024 Creditors: PAYE I NI 8,916 7,374 12. 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 £4,81912024 - £4,231). 13. RESERVES 2025 2024 At the beginning of the year Surplus for the financial year 376,662 94,727 361,441 15,221 At the end of the year 471,389 376,662 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS UnrestrScted Funds Total Funds At 1 Augusl 2023 Movement during the financial year 361,441 15,080 361,441 15,221 At 31 July 2024 Movement during the financial year 376,662 94,727 376,662 94.727 At 31 July 2025 471,389 471,389 14.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 August 2024 Income Expenditure Transfers between funds Balance 31 July 2025 Unreslrlcted funds Unreslricled General 376.662 475.524 380.797 471,389 Total funds 376,662 475,524 380,797 471,389 Unrestricted Revenue Funds These funds are held for the meeting the objeclives of the charity, and to provide reserves for future activities, and, subject to charity legislation. are free from all restrictions on their use. 16
continued The Weekend Day Centre for Dementia Care NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 14.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets charity use Current assets Current liabilities Total Unrestricted general funds 143.829 362.347 134,787) 471,389 143,829 362,347 134,787) 471,389 15. OPERATING LEASE COMMITMENTS The Centre obtained a 57 month lease from Stockport Metropolitan Borough Council on the 1st October 2020 for Ihe Ada Kay Cenle, Bredbury, Stockport. The terms of the lease are sel out below. The Landlord and the Tenant enter into an Option Subject to the temis of the Option thè 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 Dale. Al the full Service Saving amounting lo the Target Sum being achieved or Bl A seNice 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 valu8 of th8 Service Saving and the cash payment shall amount to 1000/0 of the Target Sum IC} the provisions of {bl shall not operate to allow the Tenant to achieve less than 850/0 of the Service Saving Rent Stockport Metropolitan Borough Council has agreetl to grant the Centre a peppercom rent for the full temi of the lease, lo allow the Centre to d8monstrate to the Council that it is ablè to provid8 the S8rvic8 Saving amounting lo the Target Sum. 16. RELATED PARTY TRANSACTIONS No trustees or persons connected with them received any remuneration or expenses from the charily, or any related entity. 17. POST4ALANCE SHEET EVENTS There have been no significant events affeding the Charity since Ihe financial year*nd. 18. 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. 19. SIGNIFICANCE OF FINANCIAL INSTRUMENTS TO THE CHARITYS POSITION There are no significant financial instruments. 17