REGISTERED CHARITY NUMBER: 1171437
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Alzheimer Cafe Isle of Wight
Kilby Fox Chartered Accountants 4 Pavilion Court 600 Pavilion Drive Northampton Business Park Northampton Northamptonshire NN4 7SL
Alzheimer Cafe Isle of Wight
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 | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Alzheimer Cafe Isle of Wight
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
Significant activities
The Alzheimer Café Isle of Wight is proud to report another landmark year in our support of those affected by dementia. This year, we have been continuing to develop the UK's first Alzheimer Café that operates all day from Monday to Friday and is based at the Isle of Wight's only Dementia Resource Centre, where information, support and guidance about dementia can be found all under one roof at Parklands Cowes. Our Community Café has become 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.
Public benefit
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 seven monthly Alzheimer Cafes across the Island in 2024/25, with 1,975 visits from people and their families affected by dementia.
Alzheimer Café IOW provides education about dementia for professionals, volunteer organisations, care home staff, businesses, services, and the general public.
Parklands is a 'one stop shop' for information, support, and signposting, somewhere everyone can feel safe and find a break from daily routine for a while. Parklands also houses many other services, including:
" hairdressing
" chiropody
" audiology
" massage
" art and woodworking workshops
" clinical psychology
" debt and benefit advice
These services are regularly growing in number and evolving as time goes on.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1171437
Principal address
38 Solent View Road Cowes Isle of Wight PO31 8JY
Trustees
L Kirk P Thompson E Pearson J Blackmore J Clarke
Page 1
Alzheimer Cafe Isle of Wight
Report of the Trustees for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Kilby Fox Chartered Accountants 4 Pavilion Court 600 Pavilion Drive Northampton Business Park Northampton Northamptonshire NN4 7SL
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, first published in 2022 and currently under review. 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.
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 involved.
During 2024/25 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 dedicated volunteers, for their continued support and look forward to another successful year ahead.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee
Page 2
Independent Examiner's Report to the Trustees of Alzheimer Cafe Isle of Wight
Independent examiner's report to the trustees of Alzheimer Cafe Isle of Wight
I report to the charity trustees on my examination of the accounts of Alzheimer Cafe Isle of Wight (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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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.
Frances Tebbutt ACA FCCA FMAAT The Institute of Chartered Accountants in England and Wales
Kilby Fox Chartered Accountants 4 Pavilion Court 600 Pavilion Drive Northampton Business Park Northampton Northamptonshire NN4 7SL
Date: .............................................
Page 3
Alzheimer Cafe Isle of Wight
Statement of Financial Activities
for the Year Ended 31 March 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 331,665 Other trading activities 2 - Investment income 3 12,918 Total 344,583 EXPENDITURE ON Other 249,549 NET INCOME 95,034 Transfers between funds 9 41,733 Net movement in funds 136,767 RECONCILIATION OF FUNDS Total funds brought forward 80,606 TOTAL FUNDS CARRIED FORWARD 217,373 |
Restricted funds £ 35,800 12,387 - 48,187 25,997 22,190 (41,733) (19,543) 45,896 26,353 |
2025 Total funds £ 367,465 12,387 12,918 392,770 275,546 117,224 - 117,224 126,502 243,726 |
2024 Total funds £ 220,525 - - |
|---|---|---|---|
| 220,525 | |||
| 202,311 | |||
| 18,214 - |
|||
| 18,214 108,288 |
|||
| 126,502 |
The notes form part of these financial statements
Page 4
Alzheimer Cafe Isle of Wight
Balance Sheet
31 March 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 122,573 CURRENT ASSETS Debtors 7 23,503 Cash at bank and in hand 76,455 99,958 CREDITORS Amounts falling due within one year 8 (5,158) NET CURRENT ASSETS 94,800 TOTAL ASSETS LESS CURRENT LIABILITIES 217,373 NET ASSETS 217,373 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - 26,353 26,353 - 26,353 26,353 26,353 |
2025 Total funds £ 122,573 23,503 102,808 126,311 (5,158) 121,153 243,726 243,726 217,373 26,353 243,726 |
2024 Total funds £ - - 126,502 |
|---|---|---|---|
| 126,502 - |
|||
| 126,502 | |||
| 126,502 | |||
| 126,502 | |||
| 80,606 45,896 |
|||
| 126,502 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 5
Alzheimer Cafe Isle of Wight
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
Alzheimer Cafe Isle of Wight
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2. OTHER TRADING ACTIVITIES
| Training income 3. INVESTMENT INCOME Rents received Deposit account interest |
2025 £ 12,387 2025 £ 12,911 7 12,918 |
2024 £ - |
|---|---|---|
| 2024 £ - - |
||
| - |
4. 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.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 68,525 EXPENDITURE ON Other 20,211 NET INCOME/(EXPENDITURE) 48,314 RECONCILIATION OF FUNDS Total funds brought forward 32,292 TOTAL FUNDS CARRIED FORWARD 80,606 |
Restricted funds £ 152,000 182,100 (30,100) 75,996 45,896 |
Total funds £ 220,525 |
|---|---|---|
| 202,311 | ||
| 18,214 108,288 |
||
| 126,502 |
Page 7
Alzheimer Cafe Isle of Wight
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. TANGIBLE FIXED ASSETS
| Improvements to Plant and property machinery £ £ COST Additions 107,493 9,003 NET BOOK VALUE At 31 March 2025 107,493 9,003 At 31 March 2024 - - 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 9. MOVEMENT IN FUNDS Net movement At 1.4.24 in funds £ £ Unrestricted funds General fund 80,606 95,034 Restricted funds Training Fund 1,409 (3,623) Parklands 44,487 - Garden Fund - 18,194 Choir Fund - 2,619 IT Fund - 5,000 45,896 22,190 TOTAL FUNDS 126,502 117,224 |
Computer equipment £ 6,077 6,077 - 2025 £ 23,503 2025 £ 3,204 1,248 706 5,158 Transfers between funds £ 41,733 2,754 (44,487) - - - (41,733) - |
Totals £ 122,573 |
Totals £ 122,573 |
Totals £ 122,573 |
|---|---|---|---|---|
| 122,573 | ||||
| - | ||||
| 2024 £ - 2024 £ - - - - At 31.3.25 £ 217,373 540 - 18,194 2,619 5,000 |
2024 £ - |
|||
| 2024 £ - - - |
||||
| - | ||||
| 26,353 | ||||
| 243,726 |
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Alzheimer Cafe Isle of Wight
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Training Fund Garden Fund Choir Fund IT Fund TOTAL FUNDS |
Incoming resources £ 344,583 12,387 22,800 3,000 10,000 48,187 392,770 |
Resources Movement expended in funds £ £ (249,549) 95,034 (16,010) (3,623) (4,606) 18,194 (381) 2,619 (5,000) 5,000 (25,997) 22,190 (275,546) 117,224 |
|---|---|---|
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 32,292 Restricted funds Training Fund 75,996 Parklands - 75,996 TOTAL FUNDS 108,288 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 68,525 Restricted funds Training Fund - Parklands 152,000 152,000 TOTAL FUNDS 220,525 |
Net movement At in funds 31.3.24 £ £ 48,314 80,606 (74,587) 1,409 44,487 44,487 (30,100) 45,896 18,214 126,502 Resources Movement expended in funds £ £ (20,211) 48,314 (74,587) (74,587) (107,513) 44,487 (182,100) (30,100) (202,311) 18,214 |
|---|---|
Page 9
Alzheimer Cafe Isle of Wight
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. 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 Training Fund Parklands Garden Fund Choir Fund IT Fund TOTAL FUNDS |
At 1.4.23 £ 32,292 75,996 - - - - 75,996 108,288 |
Net movement in funds £ 143,348 (78,210) 44,487 18,194 2,619 5,000 (7,910) 135,438 |
Transfers between funds £ 41,733 2,754 (44,487) - - - (41,733) - |
At 31.3.25 £ 217,373 540 - 18,194 2,619 5,000 |
|---|---|---|---|---|
| 26,353 | ||||
| 243,726 |
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 Training Fund Parklands Garden Fund Choir Fund IT Fund TOTAL FUNDS |
Incoming resources £ 413,108 12,387 152,000 22,800 3,000 10,000 200,187 613,295 |
Resources Movement expended in funds £ £ (269,760) 143,348 (90,597) (78,210) (107,513) 44,487 (4,606) 18,194 (381) 2,619 (5,000) 5,000 (208,097) (7,910) (477,857) 135,438 |
Resources Movement expended in funds £ £ (269,760) 143,348 (90,597) (78,210) (107,513) 44,487 (4,606) 18,194 (381) 2,619 (5,000) 5,000 (208,097) (7,910) (477,857) 135,438 |
|---|---|---|---|
| (7,910) | |||
| 135,438 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 10
Alzheimer Cafe Isle of Wight
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Training income Investment income Rents received Deposit account interest Total incoming resources EXPENDITURE Support costs Management Wages Training Cafe venue hire Food Cafe's round the Island Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Sundries Food Parklands Repairs and maintenance Volunteer expenses Administration charges Website fees Accountant charges Professional fees Travel Leasehold improvements Capital expenditure IT software and consumables Choir expenses Garden expenses Cleaning Parklands |
Detailed Statement of Financial Activities for the Year Ended 31 March 2025 |
2025 £ 237,465 130,000 367,465 12,387 12,911 7 12,918 392,770 166,935 16,954 2,697 1,082 320 4,022 7,829 1,690 1,896 8,767 6,073 15,623 2,413 - 7,200 - 1,000 11,821 1,271 - 57 9,348 381 4,606 3,281 275,266 |
2024 £ 68,525 152,000 |
|---|---|---|---|
| 220,525 - - - |
|||
| - | |||
| 220,525 8,122 73,016 2,813 3,217 - 1,949 - 204 1,892 8,832 345 - 564 699 8,075 2,850 1,223 1,111 803 78,638 7,958 - - - - |
|||
| 202,311 |
This page does not form part of the statutory financial statements
Page 11
Alzheimer Cafe Isle of Wight
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Detailed Statement of Financial Activities for the Year Ended 31 March 2025 |
||
|---|---|---|
| Management Finance Bank charges Total resources expended Net income |
2025 £ 280 275,546 117,224 |
2024 £ - |
| 202,311 | ||
| 18,214 |
This page does not form part of the statutory financial statements
Page 12