REGISTERED CHARITY NUMBER: 1171003
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Dementia Friendly Keighley
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
Dementia Friendly Keighley
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 12 |
| Detailed Statement of Financial Activities | 13 |
Dementia Friendly Keighley
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The advancement of health (including the relief of sickness) for the public benefit, in particular, but not limited to: i) providing support to persons living with dementia, their families and carers, including by providing advice and support;
ii) making the views and experiences of persons living with dementia known to health and social care providers; iii) providing information about dementia and other related problems arising from ageing, illness or disease.
Public benefit
In settling our objectives and planning our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of health.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the 2024/2025 year the charity has carried out some of the below objects among other things: - Providing activities for people with dementia, their families and carers.
-
Cooperating with other voluntary organisations and statutory bodies in the provision of services for those suffering from dementia, their families and carers.
-
Encouraged local businesses and organisations to be aware of the needs of, and to make their services as friendly as possible for, those with dementia.
-
Seeking to ensure that services in the area of dementia are known by and accessible to people in the BAME community.
-
Working with local doctors to make the process of contact and diagnosis as smooth as possible.
FINANCIAL REVIEW
Financial review
The net receipts for the year were £83,126, including net receipts of £19,052 on unrestricted funds and net receipts of £64,074 on restricted funds.
Reserves policy
In conjunction with DFK’s Financial Policy and Procedures, this Reserves Policy forms part of DFK’s commitment to ensure the management and allocation of funds is carried out responsibly, to give DFK the best chance to continue to provide its services into the future and to ensure that it can always meet its liabilities.
The charity's free reserves, excluding fixed assets, at the year end were £121,660.
Rationale
The policy is designed to meet the following objectives:
-To provide continuity of activities in the event of a large variation in income (e.g. a large funder pulling out unexpectedly).
-To deal with emergencies (e.g. a major unexpected repair).
-To deal with short-term fluctuations in cash-flow (e.g. a funder who pays in arrears).
-To be able to develop new projects and grasp new opportunities as they arise.
-To enable the charity to close down in an orderly manner if this should prove necessary.
Reserve levels
It is our aim to maintain a reserve of sufficient funds to enable DFK to exist for a period not less than six months and no more than twenty-four months, to enable the development of alternative funding streams.
The Treasurer will report to the Board of Trustees if any time that he considers the level of reserves needs to be adjusted to meet this policy.
Page 1
Dementia Friendly Keighley
Report of the Trustees for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) formed on 5 January 2017 and governed according to its constitution.
Recruitment and appointment of new trustees
The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1171003
Principal address
6 College Walk Airedale Shopping Centre Keighley West Yorkshire BD21 3PH
Trustees
P J Waddington A H Barker (resigned 10.8.24) H Bradley (resigned 27.7.25) L Artis (resigned 4.9.25) C Brett (appointed 14.5.24) (resigned 6.10.25) Ms R Bowditch (appointed 13.9.25) N Farrar (appointed 13.10.25)
Independent Examiner
Helen Louise Barritt FMAAT Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
Approved by order of the board of trustees on 16 October 2025 and signed on its behalf by:
P J Waddington - Trustee
Page 2
Independent Examiner's Report to the Trustees of Dementia Friendly Keighley
Independent examiner's report to the trustees of Dementia Friendly Keighley
I report to the charity trustees on my examination of the accounts of Dementia Friendly Keighley (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Helen Louise Barritt FMAAT
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
16 October 2025
Page 3
Dementia Friendly Keighley
Statement of Financial Activities for the Year Ended 31 March 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 42,491 Other trading activities 2 - Investment income 3 2,871 Total 45,362 EXPENDITURE ON Raising funds 4 16,186 Charitable activities Other 10,124 Total 26,310 NET INCOME 19,052 RECONCILIATION OF FUNDS Total funds brought forward 102,607 TOTAL FUNDS CARRIED FORWARD 121,659 |
Restricted funds £ 153,290 - - 153,290 74,968 14,248 89,216 64,074 17,977 82,051 |
31.3.25 Total funds £ 195,781 - 2,871 198,652 91,154 24,372 115,526 83,126 120,584 203,710 |
31.3.24 Total funds £ 145,688 234 1,114 |
|---|---|---|---|
| 147,036 | |||
| 90,504 40,385 |
|||
| 130,889 | |||
| 16,147 104,437 |
|||
| 120,584 |
The notes form part of these financial statements
Page 4
Dementia Friendly Keighley
Balance Sheet 31 March 2025
| Unrestricted funds Notes £ CURRENT ASSETS Debtors 7 5,744 Cash at bank and in hand 115,916 121,660 NET CURRENT ASSETS 121,660 TOTAL ASSETS LESS CURRENT LIABILITIES 121,660 NET ASSETS 121,660 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - 82,050 82,050 82,050 82,050 82,050 |
31.3.25 Total funds £ 5,744 197,966 203,710 203,710 203,710 203,710 121,660 82,050 203,710 |
31.3.24 Total funds £ 3,830 116,754 |
|---|---|---|---|
| 120,584 | |||
| 120,584 | |||
| 120,584 | |||
| 120,584 | |||
| 102,607 17,977 |
|||
| 120,584 |
The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2025 and were signed on its behalf by:
P J Waddington - Trustee
The notes form part of these financial statements
Page 5
Dementia Friendly Keighley
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The trustees have taken advantage of section 133 of The Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. OTHER TRADING ACTIVITIES
31.3.25 31.3.24 £ £ Fundraising events - 234
Page 6
continued...
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. INVESTMENT INCOME
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 2,871 | 1,114 |
| RAISING FUNDS | ||
| Investment management costs | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Administrative expenses | 122 | 3,073 |
| Property repairs | 5,610 | 1,982 |
| 5,732 | 5,055 |
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 44,241 Other trading activities 234 Investment income 1,114 Total 45,589 EXPENDITURE ON Raising funds 28,198 Charitable activities Other 6,464 Total 34,662 NET INCOME 10,927 Transfers between funds 7,334 Net movement in funds 18,261 RECONCILIATION OF FUNDS Total funds brought forward 84,345 TOTAL FUNDS CARRIED FORWARD 102,606 |
Restricted funds £ 101,447 - - 101,447 62,306 33,921 96,227 5,220 (7,334) (2,114) 20,092 17,978 |
Total funds £ 145,688 234 1,114 |
|---|---|---|
| 147,036 | ||
| 90,504 40,385 |
||
| 130,889 | ||
| 16,147 - |
||
| 16,147 104,437 |
||
| 120,584 |
continued...
Page 7
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors 8. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Bradford Community Buildings Day Opportunities Mayors Fund PostcodeNeighbourhood Schofield Fund 2 South Craven Sue Gain National Lottery Postcode Lottery Skipton Building Society Community Choirs TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Bradford Community Buildings Day Opportunities Mayors Fund PostcodeNeighbourhood Schofield Fund 2 South Craven Sue Gain National Lottery Warm Spaces 3 Warm Spaces 4 Postcode Lottery Skipton Building Society Community Choirs TOTAL FUNDS |
At 1.4.24 £ 102,607 193 709 4,805 10,406 - 1,864 - - - - - 17,977 120,584 Incoming resources £ 45,362 - 11,918 1 - 2,000 586 460 105,172 653 1,000 30,000 1,000 500 153,290 198,652 |
31.3.25 31.3.24 £ £ 5,744 3,830 Net movement At in funds 31.3.25 £ £ 19,053 121,660 (95) 98 (709) - (196) 4,609 (10,406) - 2,000 2,000 (582) 1,282 240 240 42,321 42,321 30,000 30,000 1,000 1,000 500 500 64,073 82,050 83,126 203,710 Resources Movement expended in funds £ £ (26,309) 19,053 (95) (95) (12,627) (709) (197) (196) (10,406) (10,406) - 2,000 (1,168) (582) (220) 240 (62,851) 42,321 (653) - (1,000) - - 30,000 - 1,000 - 500 (89,217) 64,073 (115,526) 83,126 |
|---|---|---|
continued...
Page 8
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds BDCT Winter Relief Coop Sir George Martin Trust Health and Inequilities Bradford Community Buildings Day Opportunities Community Mayors Fund PostcodeNeighbourhood Care Homes South Craven Fretwell Vicki Hodgeson Branshaw GC TOTAL FUNDS |
At 1.4.23 £ 84,345 296 1,846 350 17,407 193 - - - - - - - - - 20,092 104,437 |
Net movement in funds £ 10,928 (296) - - (11,844) - 709 (82) 4,805 10,406 8,622 1,864 (7,056) (1,262) (647) 5,219 16,147 |
Transfers between funds £ 7,334 - (1,846) (350) (5,563) - - 82 - - (8,622) - 7,056 1,262 647 (7,334) - |
At 31.3.24 £ 102,607 - - - - 193 709 - 4,805 10,406 - 1,864 - - - |
|---|---|---|---|---|
| 17,977 | ||||
| 120,584 |
continued...
Page 9
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds BDCT Winter Relief Health and Inequilities Day Opportunities Community Keighley Ward Lap Top CNET Friendship Mayors Fund Warm Spaces 2 PostcodeNeighbourhood Care Homes CNET Friendship 2 Schofield Fund 2 South Craven Paula Long Fretwell Vicki Hodgeson Branshaw GC TOTAL FUNDS |
Incoming resources £ 45,589 - 25,000 11,155 4,238 500 1,936 6,043 1,999 25,000 19,000 1,980 2,000 1,864 732 - - - 101,447 147,036 |
Resources Movement expended in funds £ £ (34,661) 10,928 (296) (296) (36,844) (11,844) (10,446) 709 (4,320) (82) (500) - (1,936) - (1,238) 4,805 (1,999) - (14,594) 10,406 (10,378) 8,622 (1,980) - (2,000) - - 1,864 (732) - (7,056) (7,056) (1,262) (1,262) (647) (647) (96,228) 5,219 (130,889) 16,147 |
|---|---|---|
continued...
Page 10
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds BDCT Winter Relief Coop Sir George Martin Trust Health and Inequilities Bradford Community Buildings Community Mayors Fund Care Homes Schofield Fund 2 South Craven Fretwell Vicki Hodgeson Branshaw GC Sue Gain National Lottery Postcode Lottery Skipton Building Society Community Choirs TOTAL FUNDS |
At 1.4.23 £ 84,345 296 1,846 350 17,407 193 - - - - - - - - - - - - - 20,092 104,437 |
Net movement in funds £ 29,981 (296) - - (11,844) (95) (82) 4,609 8,622 2,000 1,282 (7,056) (1,262) (647) 240 42,321 30,000 1,000 500 69,292 99,273 |
Transfers between funds £ 7,334 - (1,846) (350) (5,563) - 82 - (8,622) - - 7,056 1,262 647 - - - - - (7,334) - |
At 31.3.25 £ 121,660 - - - - 98 - 4,609 - 2,000 1,282 - - - 240 42,321 30,000 1,000 500 |
|---|---|---|---|---|
| 82,050 | ||||
| 203,710 |
continued...
Page 11
Dementia Friendly Keighley
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds BDCT Winter Relief Health and Inequilities Bradford Community Buildings Day Opportunities Community Keighley Ward Lap Top CNET Friendship Mayors Fund Warm Spaces 2 PostcodeNeighbourhood Care Homes CNET Friendship 2 Schofield Fund 2 South Craven Paula Long Fretwell Vicki Hodgeson Branshaw GC Sue Gain National Lottery Warm Spaces 3 Warm Spaces 4 Postcode Lottery Skipton Building Society Community Choirs TOTAL FUNDS |
Incoming resources £ 90,951 - 25,000 - 23,073 4,238 500 1,936 6,044 1,999 25,000 19,000 1,980 4,000 2,450 732 - - - 460 105,172 653 1,000 30,000 1,000 500 254,737 345,688 |
Resources Movement expended in funds £ £ (60,970) 29,981 (296) (296) (36,844) (11,844) (95) (95) (23,073) - (4,320) (82) (500) - (1,936) - (1,435) 4,609 (1,999) - (25,000) - (10,378) 8,622 (1,980) - (2,000) 2,000 (1,168) 1,282 (732) - (7,056) (7,056) (1,262) (1,262) (647) (647) (220) 240 (62,851) 42,321 (653) - (1,000) - - 30,000 - 1,000 - 500 (185,445) 69,292 (246,415) 99,273 |
|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 12
Dementia Friendly Keighley
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 38,426 | 24,055 | |
| Grants | 157,355 | 121,633 | |
| 195,781 | 145,688 | ||
| Other trading activities | |||
| Fundraising events | - | 234 | |
| Investment income | |||
| Deposit account interest | 2,871 | 1,114 | |
| Total incoming resources | 198,652 | 147,036 | |
| EXPENDITURE | |||
| Other trading activities | |||
| Running costs | 2,297 | 1,086 | |
| Wages | 83,125 | 84,363 | |
| 85,422 | 85,449 | ||
| Investment management costs | |||
| Administrative expenses | 122 | 3,073 | |
| Property repairs | 5,610 | 1,982 | |
| 5,732 | 5,055 | ||
| Charitable activities | |||
| Rent and venue hire | 8,917 | 5,851 | |
| Rates and utilities | 2,158 | 4,159 | |
| Insurance | - | 908 | |
| Telephone | 4,636 | 3,678 | |
| Freelance fees | 3,152 | 17,925 | |
| Advertising | 2,063 | 4,405 | |
| Sundries | 2,050 | 2,319 | |
| 22,976 | 39,245 | ||
| Support costs | |||
| Governance costs | |||
| Accountancy and legal fees | 1,396 | 1,140 | |
| Total resources expended | 115,526 | 130,889 | |
| Net income | 83,126 | 16,147 |
This page does not form part of the statutory financial statements
Page 13