**REGISTERED CHARITY NUMBER: 1171437**
## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR ALZHEIMER CAFÉ ISLE OF WIGHT**
Bright Brown Limited Chartered Accountants Exchange House St. Cross Lane Newport Isle of Wight PO30 5BZ
**CONTENTS OF THE FINANCIAL STATEMENTS UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
||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|
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD ENDED 31 MARCH 2024**
|**TRUSTEES**|L Kirk|
|---|---|
||P Thompson|
||E Pearson|
||J Blackmore|
||J Clarke|
|**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|
Page 1
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD ENDED 31 MARCH 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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**
The Alzheimer Café Isle of Wight is proud to report a landmark year in our journey of supporting those affected by dementia. This year, we have been busy developing the UK's first Alzheimer Café that operates all day from Monday to Friday. Our café will be a welcoming space where individuals affected by dementia—whether before or after diagnosis— can come together, along with their families, carers, and healthcare professionals, to socialise and find support and information in a community of shared experiences.
## **Our Services**
At Alzheimer Café Isle of Wight, we strive to create environments that provide not only emotional and social support but also educational resources and professional guidance.
We ran six monthly cafés across the Island in 2023/24, with 1,601 visits from people and their families affected by dementia. The development of our new central hub, Parklands, which will operate from Monday to Friday, offering a range of services and activities, has been a large focus of our work during the year. Parklands will be providing:
- **Community Café:** In progress and open to everyone from April 2024, providing a friendly space to socialise.
- **Wellbeing Club:** Nearing completion and offering daily activities that give carers respite and individuals with dementia opportunities to engage in hobbies and new interests from May 2024
- **Professional Services:** From August 2024, we will offer hairdressing, podiatry, and other wellbeing services supported by qualified practitioners and trained volunteers.
The Dementia Awareness Partnership, part of Alzheimer Café Isle of Wight, was funded by Isle of Wight Council to deliver dementia awareness training across the Island. Almost nine hundred people were trained during 2023/24, 730 of whom were from the Isle of Wight Council and Independent providers of care and support services, with the remainder from other groups and organisations such as shops, businesses and voluntary organisations.
Page 2
**ALZHEIMER CAFÉ ISLE OF WIGHT REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2024**
## **ACHIEVEMENT AND PERFORMANCE (continued)**
## **Key Developments**
The vision for Alzheimer Café Isle of Wight has been shaped through a unique partnership with the local community and organisations, leading to the creation of the IW Dementia Strategy published in 2022. This strategy was a collaborative effort with contributions from Alzheimer Café IW, Carers IW, Age UK IW, Healthwatch IW, Independent Arts, Mountbatten, IWC Adult Social Care, and the IW NHS Trust.
Since our inception in 2009, we have been dedicated to providing education and support to those living with dementia. The establishment of Parklands marks a significant milestone as it is the first and only dementia hub on the Isle of Wight, offering continuous support throughout the week.
## **Community Impact**
Nearly 3,000 people on the Isle of Wight have been diagnosed with dementia. Our project is designed to benefit anyone affected by dementia, including those with a diagnosis, those awaiting diagnosis, individuals experiencing early memory challenges, and their families, friends, and carers. Parklands provides a safe space for respite, education, and social activities, fostering a supportive community.
## **Conclusion**
The Alzheimer Café Isle of Wight remains committed to supporting those affected by dementia through education, social engagement, and professional services. Our dedicated volunteers and collaborative community efforts continue to drive our mission forward, ensuring that our new and existing projects are sustainable and impactful for everyone
2023/24 has been transformative for Alzheimer Café Isle of Wight CIO. We have made significant strides in our strategic objectives and remain committed to delivering long-term sustainability to people affected by dementia in our Island community.
We look forward to another year of growth, community engagement, and continued support for individuals with dementia and their loved ones.
We thank our guests who have visited all our cafes across the Island, our dedicated staff, partners across all sectors and our army of volunteers, for their continued support and look forward to another successful year ahead.
## **FINANCIAL REVIEW**
## **Financial position**
Total receipts for the period amounted to £220,525 (2023: 150,301) and total payments for the period amounted to £115,715 (2023: £66,617). Unrestricted and restricted funds carried forward at the end of the period amounted to £80,606 (2023: £32,292) and £45,896 (2023: £75,996) respectively.
Page 3
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2024**
## **ACHIEVEMENT AND PERFORMANCE (continued)**
## **Reserves policy**
At the year end the charity holds £126,502 (2023: £108,288) of cash reserves, of which £45,896 (2023: £75,996) are restricted funds leaving £80,606 (2023: £32,292) 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
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity's governing document is its constitution dated 2 February 2017.
## **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 2024**
## **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 2024**
|**Receipts**
Donations
Grants
**Total Receipts**
**Payments**
Café Venue Hire
Café Food and Consumables
Café Entertainers
Salaries
Training
Telephone and Internet
Printing, Postage and Stationery
Advertising
Repairs and Maintenance
Volunteer Expenses
Administration Charges
Website Fees
Insurance
Accountant Charges
Professional Fees
Travel
Sundries
**Asset and investment purchases**
Leasehold Impovements
Capital Expenditure
**Total Payments**
**Net Receipts/ (Payments)**
Transfers Between Funds
**Surplus/(Deficit) for the Year**
**Cash Funds B/Fwd**
**Cash Funds C/Fwd**|**2024**
**2023**
**Unrestricte**
**Restricted Total Funds**
**Total Funds**
£
£
£
£
68,525
-
68,525
13,891
-
152,000
152,000
136,410
68,525
152,000
220,525
150,301
2,813
-
2,813
3,019
1,106
2,111
3,217
2,283
-
-
-
160
-
8,122
8,122
-
-
73,016
73,016
34,702
-
204
204
-
597
1,295
1,892
1,472
3,886
4,946
8,832
3,299
564
-
564
1,200
399
300
699
669
7,205
870
8,075
10,344
-
2,850
2,850
-
525
1,424
1,949
1,206
1,223
-
1,223
1,185
745
366
1,111
6,296
803
-
803
782
345
-
345
-
20,211
95,504
115,715
66,617
-
78,638
78,638
-
-
7,958
7,958
-
20,211
182,100
202,311
66,617
48,314
(30,100)
18,214
83,684
-
-
-
-
48,314
(30,100)
18,214
83,684
32,292
75,996
108,288
24,604
80,606
45,896
126,502
108,288|
|---|---|
Page 6
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **STATEMENT OF ASSETS AND LIABILITES FOR THE PERIOD ENDED 31 MARCH 2024**
|||||**2024**|**2023**|
|---|---|---|---|---|---|
|||**Unrestricte**|**Restricted**|**Total Funds**|**Total Funds**|
|||£|£|£|£|
|**Cash Funds**||||||
|Bank Account||80,137|45,896|126,033|107,581|
|Cash Balances||469|-|469|707|
|||80,606|45,896|126,502|108,288|
|**Assets Retained for the charity's own use**|**Fund to which**|**asset belongs**||||
|Leasehold Impovements|Parklands|||78,638||
|Computers and ancillary items|Unrestricted|||14,268||
|Computers and ancillary items|Training Fund|||5,682||
|Computers and ancillary items|Parklands|||7,958||
|||||106,546||
|Assets listed are shown at initial cost.||||||
|**Other Monetary Assets**||||||
|Parklands expenses fund||||44||
||||**Net**|||
|||**At**|**movement**||**At**|
|||**01.04.2023**|**in year**|**Transfers**|**31.03.2024**|
|**Unrestricted Funds**||||||
|General fund||32,292|48,314|-|80,606|
|||32,292|48,314|-|80,606|
|**Restricted Funds**||||||
|Training fund||75,996|(74,587)|-|1,409|
|Parklands fund||-|44,487|-|44,487|
|||75,996|(30,100)|-|45,896|
|||||||
|||108,288|18,214|-|126,502|
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 2024 FOR ALZHEIMER CAFÉ ISLE OF WIGHT**
Bright Brown Limited Chartered Accountants Exchange House St. Cross Lane Newport Isle of Wight PO30 5BZ
**CONTENTS OF THE FINANCIAL STATEMENTS UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
||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|
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD ENDED 31 MARCH 2024**
|**TRUSTEES**|L Kirk|
|---|---|
||P Thompson|
||E Pearson|
||J Blackmore|
||J Clarke|
|**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|
Page 1
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD ENDED 31 MARCH 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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**
The Alzheimer Café Isle of Wight is proud to report a landmark year in our journey of supporting those affected by dementia. This year, we have been busy developing the UK's first Alzheimer Café that operates all day from Monday to Friday. Our café will be a welcoming space where individuals affected by dementia—whether before or after diagnosis— can come together, along with their families, carers, and healthcare professionals, to socialise and find support and information in a community of shared experiences.
## **Our Services**
At Alzheimer Café Isle of Wight, we strive to create environments that provide not only emotional and social support but also educational resources and professional guidance.
We ran six monthly cafés across the Island in 2023/24, with 1,601 visits from people and their families affected by dementia. The development of our new central hub, Parklands, which will operate from Monday to Friday, offering a range of services and activities, has been a large focus of our work during the year. Parklands will be providing:
- **Community Café:** In progress and open to everyone from April 2024, providing a friendly space to socialise.
- **Wellbeing Club:** Nearing completion and offering daily activities that give carers respite and individuals with dementia opportunities to engage in hobbies and new interests from May 2024
- **Professional Services:** From August 2024, we will offer hairdressing, podiatry, and other wellbeing services supported by qualified practitioners and trained volunteers.
The Dementia Awareness Partnership, part of Alzheimer Café Isle of Wight, was funded by Isle of Wight Council to deliver dementia awareness training across the Island. Almost nine hundred people were trained during 2023/24, 730 of whom were from the Isle of Wight Council and Independent providers of care and support services, with the remainder from other groups and organisations such as shops, businesses and voluntary organisations.
Page 2
**ALZHEIMER CAFÉ ISLE OF WIGHT REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2024**
## **ACHIEVEMENT AND PERFORMANCE (continued)**
## **Key Developments**
The vision for Alzheimer Café Isle of Wight has been shaped through a unique partnership with the local community and organisations, leading to the creation of the IW Dementia Strategy published in 2022. This strategy was a collaborative effort with contributions from Alzheimer Café IW, Carers IW, Age UK IW, Healthwatch IW, Independent Arts, Mountbatten, IWC Adult Social Care, and the IW NHS Trust.
Since our inception in 2009, we have been dedicated to providing education and support to those living with dementia. The establishment of Parklands marks a significant milestone as it is the first and only dementia hub on the Isle of Wight, offering continuous support throughout the week.
## **Community Impact**
Nearly 3,000 people on the Isle of Wight have been diagnosed with dementia. Our project is designed to benefit anyone affected by dementia, including those with a diagnosis, those awaiting diagnosis, individuals experiencing early memory challenges, and their families, friends, and carers. Parklands provides a safe space for respite, education, and social activities, fostering a supportive community.
## **Conclusion**
The Alzheimer Café Isle of Wight remains committed to supporting those affected by dementia through education, social engagement, and professional services. Our dedicated volunteers and collaborative community efforts continue to drive our mission forward, ensuring that our new and existing projects are sustainable and impactful for everyone
2023/24 has been transformative for Alzheimer Café Isle of Wight CIO. We have made significant strides in our strategic objectives and remain committed to delivering long-term sustainability to people affected by dementia in our Island community.
We look forward to another year of growth, community engagement, and continued support for individuals with dementia and their loved ones.
We thank our guests who have visited all our cafes across the Island, our dedicated staff, partners across all sectors and our army of volunteers, for their continued support and look forward to another successful year ahead.
## **FINANCIAL REVIEW**
## **Financial position**
Total receipts for the period amounted to £220,525 (2023: 150,301) and total payments for the period amounted to £115,715 (2023: £66,617). Unrestricted and restricted funds carried forward at the end of the period amounted to £80,606 (2023: £32,292) and £45,896 (2023: £75,996) respectively.
Page 3
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2024**
## **ACHIEVEMENT AND PERFORMANCE (continued)**
## **Reserves policy**
At the year end the charity holds £126,502 (2023: £108,288) of cash reserves, of which £45,896 (2023: £75,996) are restricted funds leaving £80,606 (2023: £32,292) 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
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity's governing document is its constitution dated 2 February 2017.
## **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 2024**
## **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 2024**
|**Receipts**
Donations
Grants
**Total Receipts**
**Payments**
Café Venue Hire
Café Food and Consumables
Café Entertainers
Salaries
Training
Telephone and Internet
Printing, Postage and Stationery
Advertising
Repairs and Maintenance
Volunteer Expenses
Administration Charges
Website Fees
Insurance
Accountant Charges
Professional Fees
Travel
Sundries
**Asset and investment purchases**
Leasehold Impovements
Capital Expenditure
**Total Payments**
**Net Receipts/ (Payments)**
Transfers Between Funds
**Surplus/(Deficit) for the Year**
**Cash Funds B/Fwd**
**Cash Funds C/Fwd**|**2024**
**2023**
**Unrestricte**
**Restricted Total Funds**
**Total Funds**
£
£
£
£
68,525
-
68,525
13,891
-
152,000
152,000
136,410
68,525
152,000
220,525
150,301
2,813
-
2,813
3,019
1,106
2,111
3,217
2,283
-
-
-
160
-
8,122
8,122
-
-
73,016
73,016
34,702
-
204
204
-
597
1,295
1,892
1,472
3,886
4,946
8,832
3,299
564
-
564
1,200
399
300
699
669
7,205
870
8,075
10,344
-
2,850
2,850
-
525
1,424
1,949
1,206
1,223
-
1,223
1,185
745
366
1,111
6,296
803
-
803
782
345
-
345
-
20,211
95,504
115,715
66,617
-
78,638
78,638
-
-
7,958
7,958
-
20,211
182,100
202,311
66,617
48,314
(30,100)
18,214
83,684
-
-
-
-
48,314
(30,100)
18,214
83,684
32,292
75,996
108,288
24,604
80,606
45,896
126,502
108,288|
|---|---|
Page 6
## **ALZHEIMER CAFÉ ISLE OF WIGHT**
## **STATEMENT OF ASSETS AND LIABILITES FOR THE PERIOD ENDED 31 MARCH 2024**
|||||**2024**|**2023**|
|---|---|---|---|---|---|
|||**Unrestricte**|**Restricted**|**Total Funds**|**Total Funds**|
|||£|£|£|£|
|**Cash Funds**||||||
|Bank Account||80,137|45,896|126,033|107,581|
|Cash Balances||469|-|469|707|
|||80,606|45,896|126,502|108,288|
|**Assets Retained for the charity's own use**|**Fund to which**|**asset belongs**||||
|Leasehold Impovements|Parklands|||78,638||
|Computers and ancillary items|Unrestricted|||14,268||
|Computers and ancillary items|Training Fund|||5,682||
|Computers and ancillary items|Parklands|||7,958||
|||||106,546||
|Assets listed are shown at initial cost.||||||
|**Other Monetary Assets**||||||
|Parklands expenses fund||||44||
||||**Net**|||
|||**At**|**movement**||**At**|
|||**01.04.2023**|**in year**|**Transfers**|**31.03.2024**|
|**Unrestricted Funds**||||||
|General fund||32,292|48,314|-|80,606|
|||32,292|48,314|-|80,606|
|**Restricted Funds**||||||
|Training fund||75,996|(74,587)|-|1,409|
|Parklands fund||-|44,487|-|44,487|
|||75,996|(30,100)|-|45,896|
|||||||
|||108,288|18,214|-|126,502|
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 YOUR REF: 38 Solent View Road Cowes Isle of Wight OUR REF: GK/AL9550 PO31 8JY DATE: 28 November 2024
Dear Lesley
## **Accounts for the Year Ended 31 March 2024**
I am pleased to say that we have completed the accounts relating to the above year, and I have attached them to this email.
Income has increased this year with the receipt of the “Parklands” funding from IW Council. We have treated this as a separate restricted fund, so similarly to training funds your records should make it clear where costs are using up this fund rather than general funds. In practice however the terms of this fund are quite well aligned with your overall charitable aims and so I would expect there are relatively few costs that could not be paid out of this fund.
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 2025. I believe you will be dealing with this yourselves, but please let us know if you require any assistance.**
## **Cash Held**
The accounting records indicate that there are cash floats, although I understand these are used infrequently now, and there is almost no movement recorded on these in the year. Whilst the balances are not material for the purposes of our examination if they are no longer required I would suggest the funds be paid back into the bank for safekeeping. Records indicate that £89.06 was held by Cowes, £155.61 by Totland, and £223.91 by Ryde.
## 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
## **Other Matters at Charity Commission**
In preparing the accounts we noted two minor matters that will need to be updated with Charity Commssion:
- You are not currently showing as being a trustee at Charity Commission. This ought to be updated so you are correctly showing.
- Under the governance section of the Charity Commission’s details for the Alzheimer Café the charity is listed as not owning or leasing land or property. As this is no longer the case these details will also need to be updated in due course.
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**