Flnanclal Statemènts at 08 November 2024 at 12:45:37 Charlty Registration No. 1170159 DEVON MEMORY CAFE CONSORTIUM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Draft Financlal Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM LEGALAND ADMINISTRATIVE INFORMATION Trustaes A McKieman C Furse <Appolnted 16 November 2023) G Tregoning J Tregoning M Garvey S Milton T Peters (Appolnted 16 November 2023) Charity number 1170159 Audltor Prydis Accounts Limited Clyst House Manor Drive Clyst St. Mary Exeter Devon EX5 1GB
Draft Flnancial Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM CONTENTS Page Trustees. report Statement of trustee5' responsibilities Independenl examiners report Statement of financial activities Balance sheet Notes to the financial ststements
Draft Financial Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The truste8s pres8nt their r8POrt and financial stat8ments for the year ended 31 March 2024. The financial statements have been prepared in accordance with the a¢¢ounting policies set out in note 1 to the financial statem8nts and comply with the charity's [goveming documentl, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" Objectives and actlvltles Devon Memory Café Consortium {DMCC) is a membership organisation which aims to support memory cafes across Devon to provide a quality service to people living with dementia and their carers. We provide our members with quality information, guidance and training on running memory cafes. and also opportunities to meet, learn and share with each other. We encourage and support our members to achieve our Quality Assurance Mark. We always welcome new memory cafes to join DMCC. The DMCC promotes the efficient and effedive use of resources for charitable purposes among the current network of 50 Independently run Memory Cafes In Devon. Our website contains a web map containing contact information for all member memory cafes and the Memory Café Hub. a valuable training and leaming resource for volunteers. trustees and the public. The trustees have paid due regard to guidance issued by the Charlty Commission in deciding what activities the charlty should undertake. A¢hlevements and performance We have approximately 50 Memory Cafe5 operating across Devon County, some m88ting weekly, some fortnightly, some monthly. The number of people affected by dementia and carers registered as visiting Memory Cafas across th8 county has gradually risen throughout the year from 1.530 tojust OV8r 2.000, though not all attend every session. Throughout the year there were approximately 1080 Memory Cafe meelings held in the county, with approxlmately 28.000 Individual vislts to these Memory Cafes. We started organising area forums in May 2022 and these have grovm the frequency and numbers attending, with Memory Cafe coordinators and volunteers meeting face-to-face to Sha and learn from each other.
Draft Flnanclal Statements al 08 Novomber 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our main aims for the y8ar w8re: 1. To strengthen links and cornmunications between Memory Cafes and DMCC. and between DMCC and other stakeholders. We achieved this by developing local forums in consultation with Memory Café coordinators, agreeing geographical areas and leads in each area. We held two local forums in each of the five area during the year, as well as our annual Convention and AGM. To make the Memory Café Hub more accessible as a learning tool for Memory Cafes in Devon. We have developed and disseminated promolional materials for use on our website. Facebook, newsletters, flyers, etc. We also implemented improvements as suggested by our members. We continue to encourage the use of Memory Café Hub materials at area forums. 1. To address training needs of Memory Cafe Coordinators and volunteers We undertake an annual survey of Memory Cafes to establish their training needs. In the last year we set up one4ay First Aid training sessions across the county and increased dementia awareness by inviting the virtual Dementia Bus provided by Training2Care to visit each or our five areas acros5 Devon. Over 80Ya of attendees report courses were good or excelbnt. To support Memory Caf88 to meet quality assurance standards We have continued to develop the DMCC dedicated Quality Assurance, Mark {QAM) vnrking In conjunction with Teignbridge CVS. Our QAM demonstrat8s that a Memory Café has reached a high standard of provision of support, services and activities to improve Ihe health and wellbeing of people living with dementia and their carers. It also evidences to professionals and the public that the policies and practices of the Café are robust and ensure a safe. carlng, effectlve and responsive service. Since the start of the scheme 20 of our 50 cafes have succeeded in gaining our QAM, several of the remaining Cafes have their own quallty mark To support the development of new Mcs Our membership numbers have hardly changed over the year with some closing and a similar number opening. Trustees declded to provide a small amount of financial support to all new Memory Cafes opening in the County. DMCC also supports newer and smaller cafes in the fomi of reSoUrs, information, mentoring, buddying or financial advice. All new Mernory Cafes reported being appreciative of receiving this support. Our Memory Café Hub contains an on-line training resource, created by Picturing Health, for use of all our Memory Café co-ordinators, volunteers and trustee5. Included in this is free online dementia awareness training in nine parts that can be completed individually or used for group training. In this current year we opened this training up making it available to the general public. It has the option of obtaining a certificate on Completion by correctly answering questions after watching each of the nine training sections. Additionally, the Memory Café Hub contains five modules explaining how to set up and manage a memory café including management and legislation. volunteers. fundraising. activities and publicity, and a video titled 'What is a Memory Café, that can be used for markeb'ng purposes by our Memory Cafes. All our volunteers have access to free online Safeguarding and Mental Capacity Act training provided for us by Devon County Council. Approximately 30 of our members have signed up for the course. Our sixth AGM and Convention took place in November 2023 and was an opportunity for all our members to meet up, share good practice and 5UPPOrt one another. Guest speakers from Devon County Council. NHS Devon and Devon Parlnership NHS trust updated the meeting on the development of integrated dementia care plans for the county. Dr Lisa Burrows from Plymouth University presented the findings from her doctorate research entitled 'More than tea and cake,, describing why Memory Cafes work for people living with dementia and their carers. Dr Jonathan Witton from the University of Exeter Medical School discussed the findings of latest research into new Alzheimer's drugs. Our principal funding to enab18 US to support D8von Memory Cafes contlnues to be provided by Devon County Council (DCC). DCC also supports our DMCC Quality Assurance Scheme and the other services w8 provide to all our Memory Cafés. We have a small number of other benefactors who kindly donate money to our charity from events and actlvitles.
Draft Flnancial Statoments at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial review Totsl income for the year was £31.268 Total expenditure £28,612 The bank balance on 31 March 2024 was £86,982 Amount of reserves held as of the 31$1 March 2024 was £86.019 (unrestricted funds) and £5.000 (restricted funds) The amount owed by the charity: Nil All projects remain within budg8t. Our current structure allows us to continue to keep core costs lo an absolute minimum. We have no office and our administrator is part-time, usually working days a week. For 2023- 24. core costs were £13,513 Core costs for 2024-25 are expected to be approximately £8.000 Our financial position is reviewed annually. As a charity. we are dependent on external funding which is unpredictable. To limit risk to the organisalion in the event of 8 slgnificant lack of funding. the trustees have agreed to hold a Reser4e Fund equivalent to six months core wnning costs. The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in plats to mitigate exposure to the major risks. To strengthen links and communications between Memory Cafes and DMCC. and between DMCC and other stakeholders. To make the Mernory Café Hub more accessible as a leaming tool for Memory Cafes in Devon and beyond. and to other relevant groups To address other training needs of Memory Cafe Coordinators and volunteers. To ensure that our webslte remalns up-to-date and relevant. To support th8 d8v8lopment of new Memory Cafes in the county. In conjunction with Telgnbrldge CVS. to support our Memory Cafes to meet quality assurance standards as s8t out in our Quality Assurance Marf(. To ensure DMCC Is well supported admlnlstratively. Structure, governance and management The Devon Memory Café Consortium (DMCC) is controlled by its governing document as a Charitable Incorporated Organisation {CIO) registered on 14 November 2016. The charity is govemed by a group of trustees with relevant skills and 8XP8rienc8. Trustees meet bi-monthly. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). DMCC continues to be reliant upon volunteers. The charity has just one part-time se*Mployed member of staff and does not have offices or other infrastructure to maintain. It has a small amount of IT equipment. This structure continues to allow us to keep core costs to an absolute minimum. Trustee selection methods are followed in accordance with our Constitutional document, Items 13 to 18.
Draft Flnancial Statoments at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees who Seed during the year and up to the date of signature of the financial statements wer8: A McKiernan C Palmer C Furse G Tregoning J Tregoning J Hadley M Garvey S Milton T Peters (Resigned 7 December 2023) (Appointed 16 November 2023) (Resigned 28 September 2023) {Appointed 16 November 2023) Our trustees are elected from our membership or from application to the charity. inteniiewed by the committee and ratified at the AGM. The trustees, report was approved by the Board of Trustees. GaThey Chair Dated., ..l.J.Ii
Draft Flnanclal Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Genarally Accepted Accounting Practice). The law applicable to charities in England and Wales requires Ihe trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are Tequired to: select suitable accounting policies and then apply them consistently. - observe the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudent; state whether applicable accounting stsndards have been followed. subject to any material departures disclosed and explained in the financial ststements: and ppare the financial statements on the going concem basis unless it is inappropriale to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting rerdS that disclose with reasonable accuracy at any time the financial position of the charity and enabl8 th@m to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. Th8y are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and d8t8ction of fraud and other Iegular1tes.
Draft Flnanclal Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEVON MEMORY CAFE CONSORTIUM I report lo the trustees on my examination of the financial statements of Devon Memory Cafe Consortium {the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (Ihe 2011 Act). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examinalion I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is refeed to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any malerial respect: accounting records were not kepl in respect of the charity as quired by section 130 of the 2011 Act" or thè financial statements do not accord with those records" or the financial statements do not comply with the applicable requirnents conceming the form and contenl of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requiremenl that the accounts give a true and fair view which is not a matter considered as part of an indep8ndent examinalion. I have no concems and have come across no other rnatters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Prydis Accounts Limited Clyst House Manor Drive Clyst Sl. Mary Exeter Devon EX5 1GB Dated..
Draft Flnancial Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrostrlcted Restricted funds funds 2024 2024 Total Unrestricted funds 2023 Restricted funds 2023 Totsl 2024 2023 Notes Income from: Donations and legacies 31,268 31.268 31,320 31.320 Ex ndlture on: Charitsble activities 26,612 2,000 28,612 32,466 32.466 Net Incomlngl(outgolng) resourcos before transfers Gross transfers between funds 4,656 {2.000) 2,656 {1,1461 (1,146) 60 (60) Net In¢omel(expendlture) for the yearl Not movement In funds 4,716 (2,060) 2.656 (1,146) (1.146) Fund balances at 1 April 2023 81,303 7,060 88.363 82,449 7.060 89.509 Fund balances at 31 Mar¢h 2024 86,019 5,000 91,019 81,303 7,060 88.363 The statement of financial activities includes all gains and losses recognised in the year. All incorne and expenditure derive from continuing actNities.
Draft Financlal Statements at 08 November 2024 at 12:45:37 DEVON MEMORY CAFE CONSORTIUM BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Flxed assets Tangible assets Current ass•ts Cash at bank and in hand 4,037 4.037 86.982 84,326 Net current assets 86,982 84.326 Total assets less ¢urrent liabilities 91.019 88,363 Income funds Restricted fvnds Unrestricted funds 5.000 86.019 7,060 81.303 91,019 88.363 The financial statements were approved by the Twstses on ..... M Garvey Trustee
Draft Flnanclal Ststemonts at 08 Novomb•r 2024 at 12..45:37 DEVON MEMORY CAFE CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Devon Memory Café Consortium is a membership organisation which aims to support memory cafes across Devon to provide a quality service to people living with dementia and their carers. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Igoverning documentj. the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standa1 applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide 8 true and fair view. This departure has involved following the Statement of Recommended PraGtice for charities applying FRS 102 rather than the version of the Statement of Recommended Practica which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling. which is the functional currency of the charty. Monetary amounts in these financial statements are rounded to the nearest £. The financial ststements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting poli¢ies adopted are set out below. 1.2 Golng Concern At the time of approving the financial ststements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial ststements. Endowment funds are subjecl to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Inme Is recognlsed when the charity is legally entitled to it after any performance conditions have been met, the amounts can be m8asur8d reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are Tecognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. In¢ome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is re¢ogni$8d at the time of the donation.