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 CO￿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 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 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 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
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 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 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
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 re￿iVeS 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