**REGISTERED CHARITY NUMBER: 1171437** ## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR ALZHEIMER CAFÉ ISLE OF WIGHT** Bright Brown Limited Chartered Accountants Exchange House St. Cross Lane Newport Isle of Wight PO30 5BZ **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **CONTENTS OF THE FINANCIAL STATEMENTS UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** **----- Start of picture text -----**
Page
Reference and Administration Details 1
Report of the Trustees 2 - 4
Independent Examiner's Report 5
Receipts and Payments Accounts 6
Statement of Assets and Liabilities 7
**----- End of picture text -----**
**ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD ENDED 31 MARCH 2023** **----- Start of picture text -----**
TRUSTEES L Kirk
M Chambers (resigned 30.04.22)
P Thompson
E Pearson
J Blackmore
J Clarke (appointed 25.01.23)
PRINCIPAL ADDRESS 38 Solent View Road
Cowes
Isle of Wight
PO31 8JY
REGISTERED CHARITY NUMBER 1171437
INDEPENDENT EXAMINER G Kelly ACA, FCCA
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ
**----- End of picture text -----**
Page 1 **ALZHEIMER CAFÉ ISLE OF WIGHT** **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP). ## **OBJECTIVES AND ACTIVITES** ## **Objectives and aims** The principal objects are: - to relieve the needs and to promote and protect the good health of people living with dementia and residing on the Isle of Wight, their families and carers, through the provision of support groups and such other activities, services advice and information as the trustees deem fit; and - to advance the education of the public about dementia and about care and support for people living with dementia, their families and carers. ## **Public benefit** The charity's operations provide significant public benefit in the provision of support groups and as an educational resource for the public. The trustees confirm that they have taken account of the Charity Commission's guidance on public benefit when planning their activities. ## **ACHIEVEMENT AND PERFORMANCE** Alzheimer Cafés, on the Isle of Wight, aim to provide accurate information about dementia to people in our communities. By helping reduce misunderstandings and fear about dementia, people living with the disease and their families and carers, will be actively supported to participate in the life of the community as fully as possible with increasingly less stigma. Alzheimer Cafe Isle of Wight is supported by more than 50 compassionate and devoted volunteers who are absolutely dedicated to ensuring that our motto of ‘all in the same boat’ is upheld for all our guests with understanding, underpinned by education about dementia. We delivered 74 Café sessions during the period from April 2022 to March 2023. During the year we temporarily closed the Ventnor Café and our ACE 7 Café (Alzheimer Café Early-onset) due to falling numbers. We believe this to be due to the difficulties being experienced in diagnosis and subsequent post diagnostic support referrals. However, the number of visits to the café during the period was 1949, an increase of more than 300 from the previous year. We plan to re-open ACE 7 at Parklands in 2024. Part of the Alzheimer Café’s work on the Island, continues to be offered by the Dementia Awareness Partnership (DAP), an Island based initiative developed in partnership with Carers IW, which offers a range of services and support to unpaid adult carers. Collectively, the DAP delivers education to spread a better understanding of dementia amongst the wider community. This includes those living with the disease, their carers, the agencies that support people in their own homes, healthcare professionals within the NHS Trust and the IW Council, residential home providers, voluntary organisations, local businesses and interested members of the public and HM Prisons. The DAP’s aim is to give people an understanding of what is meant by the term “dementia”, how the disease develops and how to monitor its progress, what support strategies are appropriate at each stage and how to ensure those living with dementia can continue to lead a full and meaningful life. In January 2023, we rolled out a new education programme for all providers of care and support for people with dementia, across the Island. This included voluntary sector partners and was funded by the Isle of Wight Council as part of their commitment to the IW Dementia Strategy implementation workstream. This follows on from the success that has been achieved at St Mary’s Hospital, where more that 600 staff have received the bespoke training programme, developed by Dr Gemma Jones in collaboration with Alzheimer Café IOW. Page 2 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** ## **ACHIEVEMENT AND PERFORMANCE (continued)** During the development of the IW Dementia Strategy 2022 / 25 it was clear that people felt alone and often abandoned in a health and social care system that had been and remains under extreme challenge. The following comment was from one of the contributors and has been echoed by many other people who currently visit the various voluntary organisations who remain part of this powerful work ……….. “The Island needs a dementia hub where we can go when we want support and information for activity sessions company, stimulation and friendship.” Alzheimer Café IOW has responded quickly to this challenge and work started on its new Alzheimer Café @ Parklands project in February 2023. A lease granted by IW Council has provided a building which, following refurbishment, will provide: - A café where people can come together to meet socially within the space - An Education and Information Sharepoint and centre for learning - Pre and post diagnostic support in collaboration with the Memory Service and Carers IW with potential to provide assessment and strategies to enable people to live well with dementia - Alzheimer Café Daily Club, available for up to twenty people to enjoy social activity for the day - Gym space - Meeting rooms for visiting professionals and other community groups Our vision continues to be to enable citizens within our community to be aware of and be able to helpfully respond to the needs of each other – including people living with dementia - creating a ‘dementia friendly’ Isle of Wight. ## **FINANCIAL REVIEW** ## **Financial position** Total receipts for the period amounted to £150,301 (2022: 40,455) and total payments for the period amounted to £66,617 (2022: £49,222). Unrestricted and restricted funds carried forward at the end of the period amounted to £32,290 (2022: £24,602) and £75,996 (2022: £Nil) respectively. ## **Reserves policy** At the year end the charity holds £108,286 (2022: £24,602) of cash reserves all of which are available as free reserves for the unrestricted use of the charity. If funding is cut without any alternative provider identified to deliver services, then Alzheimer’s Café Isle of Wight would draw down reserves to maintain the project for 6 months, while seeking alternative funding sources, consider restructuring, with closure of the project a last resort. In extreme circumstances, the amount of reserves held needs to be sufficient to enable Alzheimer’s Café Isle of Wight to wind up the operation without leaving creditors. The reserves that we have set aside provide financial stability, for example when there is downward pressure on cashflow or when income does not reach expected levels. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity's governing document is its constitution dated 2 February 2017. Page 3 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT (continued) Recruitment and appointment of new trustees** New trustees are elected by the board on a majority vote. Approved by order of the board of trustees on ……………………………………………….. and signed on its behalf by: ………………………………………….. L Kirk - Trustee Page 4 **ALZHEIMER CAFÉ ISLE OF WIGHT** **INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2023** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ………………………………………….. G Kelly ACA, FCCA Bright Brown Limited Isle of Wight Date: ………………………………………….. Page 5 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **RECEIPTS AND PAYMENTS ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2023** **----- Start of picture text -----**
2023 2022
Unrestricted Restricted Total Total
£ £ £ £
Receipts
Donations 13,891 - 13,891 11,705
Grants 15,910 120,500 136,410 28,750
Total Receipts 29,801 120,500 150,301 40,455
Payments
Café Venue Hire 3,019 - 3,019 1,202
Café Food and Consumables 2,217 66 2,283 1,317
Café Entertainers 160 - 160 40
-
Training 34,702 34,702 31,370
Printing, Postage and stationary 819 653 1,472 167
Advertising 3,286 13 3,299 2,891
-
Repairs and Maintenance 1,200 1,200 1,103
Volunteer Exps 669 - 669 449
Administration Charges 6,600 3,744 10,344 6,400
Website Fees - - - 197
Insurance 1,206 - 1,206 1,161
-
Accountant Charges 1,185 1,185 1,080
Professional Fees 970 5,326 6,296 1,246
Travel 782 - 782 599
22,113 44,504 66,617 49,222
Asset and investment purchases
- - - -
Computers and Ancillary Items
Total Payments 22,113 44,504 66,617 49,222
Net Receipts/ (Payments) 7,688 75,996 83,684 (8,767)
Transfers Between Funds - - - -
Surplus/(Deficit) for the Year 7,688 75,996 83,684 (8,767)
-
Cash Funds B/Fwd 24,602 24,602 33,369
Cash Funds C/Fwd 32,290 75,996 108,286 24,602
**----- End of picture text -----**
Page 6 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **STATEMENT OF ASSETS AND LIABILITES FOR THE PERIOD ENDED 31 MARCH 2023** |**Unrestricted**
**Restricted**
£
£
**Cash Funds**
Bank Account
31,585
75,996
Cash Balances
707
-
32,292
75,996
**Assets Retained for the charity's own use**
**Fund to which asset belongs**
Computers and ancillary items
Training Fund
Unrestricted|**2023**
**Total**
£
107,581
707
108,288
5,682
14,268
19,950|**2022**
**Total**
£
23,273
1,329
24,602| |---|---|---| These financial statements were approved by order of the board of trustees on …………………………………… and signed on its behalf by: ………………………………………… L Kirk - Trustee Page 7 **REGISTERED CHARITY NUMBER: 1171437** ## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR ALZHEIMER CAFÉ ISLE OF WIGHT** Bright Brown Limited Chartered Accountants Exchange House St. Cross Lane Newport Isle of Wight PO30 5BZ **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **CONTENTS OF THE FINANCIAL STATEMENTS UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** **----- Start of picture text -----**
Page
Reference and Administration Details 1
Report of the Trustees 2 - 4
Independent Examiner's Report 5
Receipts and Payments Accounts 6
Statement of Assets and Liabilities 7
**----- End of picture text -----**
**ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD ENDED 31 MARCH 2023** **----- Start of picture text -----**
TRUSTEES L Kirk
M Chambers (resigned 30.04.22)
P Thompson
E Pearson
J Blackmore
J Clarke (appointed 25.01.23)
PRINCIPAL ADDRESS 38 Solent View Road
Cowes
Isle of Wight
PO31 8JY
REGISTERED CHARITY NUMBER 1171437
INDEPENDENT EXAMINER G Kelly ACA, FCCA
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ
**----- End of picture text -----**
Page 1 **ALZHEIMER CAFÉ ISLE OF WIGHT** **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP). ## **OBJECTIVES AND ACTIVITES** ## **Objectives and aims** The principal objects are: - to relieve the needs and to promote and protect the good health of people living with dementia and residing on the Isle of Wight, their families and carers, through the provision of support groups and such other activities, services advice and information as the trustees deem fit; and - to advance the education of the public about dementia and about care and support for people living with dementia, their families and carers. ## **Public benefit** The charity's operations provide significant public benefit in the provision of support groups and as an educational resource for the public. The trustees confirm that they have taken account of the Charity Commission's guidance on public benefit when planning their activities. ## **ACHIEVEMENT AND PERFORMANCE** Alzheimer Cafés, on the Isle of Wight, aim to provide accurate information about dementia to people in our communities. By helping reduce misunderstandings and fear about dementia, people living with the disease and their families and carers, will be actively supported to participate in the life of the community as fully as possible with increasingly less stigma. Alzheimer Cafe Isle of Wight is supported by more than 50 compassionate and devoted volunteers who are absolutely dedicated to ensuring that our motto of ‘all in the same boat’ is upheld for all our guests with understanding, underpinned by education about dementia. We delivered 74 Café sessions during the period from April 2022 to March 2023. During the year we temporarily closed the Ventnor Café and our ACE 7 Café (Alzheimer Café Early-onset) due to falling numbers. We believe this to be due to the difficulties being experienced in diagnosis and subsequent post diagnostic support referrals. However, the number of visits to the café during the period was 1949, an increase of more than 300 from the previous year. We plan to re-open ACE 7 at Parklands in 2024. Part of the Alzheimer Café’s work on the Island, continues to be offered by the Dementia Awareness Partnership (DAP), an Island based initiative developed in partnership with Carers IW, which offers a range of services and support to unpaid adult carers. Collectively, the DAP delivers education to spread a better understanding of dementia amongst the wider community. This includes those living with the disease, their carers, the agencies that support people in their own homes, healthcare professionals within the NHS Trust and the IW Council, residential home providers, voluntary organisations, local businesses and interested members of the public and HM Prisons. The DAP’s aim is to give people an understanding of what is meant by the term “dementia”, how the disease develops and how to monitor its progress, what support strategies are appropriate at each stage and how to ensure those living with dementia can continue to lead a full and meaningful life. In January 2023, we rolled out a new education programme for all providers of care and support for people with dementia, across the Island. This included voluntary sector partners and was funded by the Isle of Wight Council as part of their commitment to the IW Dementia Strategy implementation workstream. This follows on from the success that has been achieved at St Mary’s Hospital, where more that 600 staff have received the bespoke training programme, developed by Dr Gemma Jones in collaboration with Alzheimer Café IOW. Page 2 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** ## **ACHIEVEMENT AND PERFORMANCE (continued)** During the development of the IW Dementia Strategy 2022 / 25 it was clear that people felt alone and often abandoned in a health and social care system that had been and remains under extreme challenge. The following comment was from one of the contributors and has been echoed by many other people who currently visit the various voluntary organisations who remain part of this powerful work ……….. “The Island needs a dementia hub where we can go when we want support and information for activity sessions company, stimulation and friendship.” Alzheimer Café IOW has responded quickly to this challenge and work started on its new Alzheimer Café @ Parklands project in February 2023. A lease granted by IW Council has provided a building which, following refurbishment, will provide: - A café where people can come together to meet socially within the space - An Education and Information Sharepoint and centre for learning - Pre and post diagnostic support in collaboration with the Memory Service and Carers IW with potential to provide assessment and strategies to enable people to live well with dementia - Alzheimer Café Daily Club, available for up to twenty people to enjoy social activity for the day - Gym space - Meeting rooms for visiting professionals and other community groups Our vision continues to be to enable citizens within our community to be aware of and be able to helpfully respond to the needs of each other – including people living with dementia - creating a ‘dementia friendly’ Isle of Wight. ## **FINANCIAL REVIEW** ## **Financial position** Total receipts for the period amounted to £150,301 (2022: 40,455) and total payments for the period amounted to £66,617 (2022: £49,222). Unrestricted and restricted funds carried forward at the end of the period amounted to £32,290 (2022: £24,602) and £75,996 (2022: £Nil) respectively. ## **Reserves policy** At the year end the charity holds £108,286 (2022: £24,602) of cash reserves all of which are available as free reserves for the unrestricted use of the charity. If funding is cut without any alternative provider identified to deliver services, then Alzheimer’s Café Isle of Wight would draw down reserves to maintain the project for 6 months, while seeking alternative funding sources, consider restructuring, with closure of the project a last resort. In extreme circumstances, the amount of reserves held needs to be sufficient to enable Alzheimer’s Café Isle of Wight to wind up the operation without leaving creditors. The reserves that we have set aside provide financial stability, for example when there is downward pressure on cashflow or when income does not reach expected levels. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity's governing document is its constitution dated 2 February 2017. Page 3 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT (continued) Recruitment and appointment of new trustees** New trustees are elected by the board on a majority vote. Approved by order of the board of trustees on ……………………………………………….. and signed on its behalf by: ………………………………………….. L Kirk - Trustee Page 4 **ALZHEIMER CAFÉ ISLE OF WIGHT** **INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2023** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ………………………………………….. G Kelly ACA, FCCA Bright Brown Limited Isle of Wight Date: ………………………………………….. Page 5 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **RECEIPTS AND PAYMENTS ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2023** **----- Start of picture text -----**
2023 2022
Unrestricted Restricted Total Total
£ £ £ £
Receipts
Donations 13,891 - 13,891 11,705
Grants 15,910 120,500 136,410 28,750
Total Receipts 29,801 120,500 150,301 40,455
Payments
Café Venue Hire 3,019 - 3,019 1,202
Café Food and Consumables 2,217 66 2,283 1,317
Café Entertainers 160 - 160 40
-
Training 34,702 34,702 31,370
Printing, Postage and stationary 819 653 1,472 167
Advertising 3,286 13 3,299 2,891
-
Repairs and Maintenance 1,200 1,200 1,103
Volunteer Exps 669 - 669 449
Administration Charges 6,600 3,744 10,344 6,400
Website Fees - - - 197
Insurance 1,206 - 1,206 1,161
-
Accountant Charges 1,185 1,185 1,080
Professional Fees 970 5,326 6,296 1,246
Travel 782 - 782 599
22,113 44,504 66,617 49,222
Asset and investment purchases
- - - -
Computers and Ancillary Items
Total Payments 22,113 44,504 66,617 49,222
Net Receipts/ (Payments) 7,688 75,996 83,684 (8,767)
Transfers Between Funds - - - -
Surplus/(Deficit) for the Year 7,688 75,996 83,684 (8,767)
-
Cash Funds B/Fwd 24,602 24,602 33,369
Cash Funds C/Fwd 32,290 75,996 108,286 24,602
**----- End of picture text -----**
Page 6 ## **ALZHEIMER CAFÉ ISLE OF WIGHT** ## **STATEMENT OF ASSETS AND LIABILITES FOR THE PERIOD ENDED 31 MARCH 2023** |**Unrestricted**
**Restricted**
£
£
**Cash Funds**
Bank Account
31,585
75,996
Cash Balances
707
-
32,292
75,996
**Assets Retained for the charity's own use**
**Fund to which asset belongs**
Computers and ancillary items
Training Fund
Unrestricted|**2023**
**Total**
£
107,581
707
108,288
5,682
14,268
19,950|**2022**
**Total**
£
23,273
1,329
24,602| |---|---|---| These financial statements were approved by order of the board of trustees on …………………………………… and signed on its behalf by: ………………………………………… L Kirk - Trustee Page 7 Ms L Kirk Alzheimer Café Isle of Wight 38 Solent View Road Cowes Isle of Wight PO31 8JY YOUR REF: OUR REF: GK/AL9550 DATE: 30 January 2024 Dear Lesley ## **Accounts for the Year Ended 31 March 2023** I am pleased to say that we have completed the accounts relating to the above year, and I have attached them to this email. Compared to last year unrestricted income has fallen a little, but the charity has received a large grant in the year to be able to provide training. As this fund is restricted records in future should make clear where costs are using up these funds rather than being for general purposes. Please look through the figures carefully and let me know if you have any queries. If satisfied, please print two copies of the accounts, and arrange for them to be signed on pages 4 and 7 as indicated. Once signed I will arrange for certified copies of the accounts to be sent to you, with my examiner’s report signed. **Please note the Charity Annual return, which includes uploading the accounts to the Charity Commission as part of the process, should be completed by 31 January 2024. I believe you will be dealing with this yourselves, but please let us know if you require any assistance.** I have also attached a note of our charges for your kind attention. Your records are ready for collection at your earliest convenience. Kind regards Yours sincerely ## **Gavin Kelly** ## B R I G H T B R O W N . C O M EXCHANGE HOUSE ST CROSS LANE NEWPORT ISLE OF WIGHT PO30 5BZ TELEPHONE 01983 523361 FACSIMILE 01983 529172 OFFICE ALSO IN SOUTHAMPTON: TELEPHONE 023 8022 7041 BRIGHT BROWN IS THE TRADING NAME OF BRIGHT BROWN LIMITED COMPANY NUMBER 04849714 REGISTERED IN ENGLAND & WALES DIRECTORS: AVAILABLE ON REQUEST E-MAIL: INFO@BRIGHTBROWN.COM