REGisfERED COMPANY NUMBER: CE009728 (England and Wales) REGIsfERED CHARITY NUMBER: 1172242 Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025 Dementla Flrnt (A Company Limited by Guarantee) Deeks Evans ALKlit servi Limited Chartered Accountsnts Flrst Flcor, West Bam North Frith Farm, Ashes Lane Hadlow Tonbridge Kent Th119QU
Dementia First Contents of the Financlal Statements for the Year Ended 30 June 2025 Page Report of the Trustees I to 2 Independent Examlnerfs Report Statement of Financial Activlties Balance Sheet Notes to the Flnancial Statsments 6 to 10 Detslled Staten*nt of Financial Actlvities 11 to 12
Dementla Fii¥t Report of the Trustees for the Year Ended 30 June 2025 The trustees who are also directors of the charty for the purposes of the Companies Act 2006, present thelr report with the financial statements of the charty for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Ststement of Recommended pract1 applicable to charities pparIng their accounts in accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effectlve l January 2019). OBJECllVES AND ACllVrnES It has been a challenging year with the results showing a Ioss for the year as Income did not increase in line with costs but fortunately we were able to cope with this reversal as we had built a reserve to cope with such an outcome. The biggest element in the fall of income was the reduttion of income from Social Servi which dropped by fifty percent down from approximately £60,CNJO to £30,(M)O presumably due to lack of funds, ironically thls £30,oc reduction almost matches our loss for the year. Looking fonNard we expect another challerolng year as changes to National Insuran will increase our costs. The trustees would like to thank our thff for their hard work over the last year. srRiicfuRE, GOVERNANCE AND MANAGEMENT Governing document The charlty is controlled by its governing dc(ument, a deed of trust, and constitutes a lImed company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINisfRATIVE DEfAILS Registered Company number CE009728 (England and Wales) Registered Charlty number 1172242 Reglstered office The Byre Pendell Road Bletchingley Redhill Surrey RHI 4QH Trustees B M Murdoch Mrs C Robertson Mrs L R Wat9)n Mrs P M Hext Mrs J S Franklin Mrs E Lord M J Wagstaff C O'connor Independent Examiner Deeks Evans Audit servIs Limited Chartered Accountsnts First Flwr, West Bam North Frith Fann, Ashes Lane Hadlow Tonbridge Kent TNII 9QU Approved by order of the iM)ard of trustees on ....... . and signed on Its tehalf by: Page I
Dementia Flrst Report of the Trustees for the Year Ended 30 June 2025 B M Murdoch - Tru Page 2
Independent Examlnerfs Report to the Trustees of Dementia First Independent examiner's report to the trustees of Dementia First ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responslbllities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are restKJnslble for the preparatlon of the accounts in accordan with the requlrements of the Companles Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for indeFendent examinatlon, I report in respect of my examination of r charity's accounts as carried out under Section 145 of the Charities Att 2011 (the 2011 ACV). In carrylng out my examination I have followed the Directions glven by the Charity Commission under Section 145(5) (b) of the 2011 Att. Independent examlner'$ statement I have completed my examination. l confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respert of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2CQ6 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an Inderendent examination; or the accounts have not been prepared in accordan with the methods and prfnciples of the Ststement of Recommended Practitr for accounting and repth'ng by charities (applicable to charities preparing their accounts in accordan with the Financial Reporting Stsndard applicable in the UK and Republlc of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drnwn in this rewrt in order to enable a proper understanding of the accounts to be reached. Richard Young ACA Deeks Evans Audit sen11$ Limited Chartered Accountsnts Fir* H¢)or, West Bam North Frith Farni, Ashes Lane Hadlow Tonbridge Kent TNii 9QU 111, |p5 Page 3
Dementia First Statement of Flnancial Acllvitles for the Year Ended 30 June 2025 2025 Totsl funds 2024 Totsl fijnds Unrestricted fund Restricted fund INCOME AND ENDOWMEIWS FROM Donations and legacres 26,766 5,408 32,174 40,841 Charitable actlvltles Caring and supp)rt activities 208,446 208,446 255,694 Other trading activities Investment income 4,089 768 4,089 985 2,419 1,154 217 Totsl 240,069 5,625 245,694 300,108 EXPENDrnIRE ON Charltable artlvltleg Caring and support activities 253,029 23,610 276,639 276,838 NEf INCOMEI(EXPENDmiRE) Transfers betwe funds (12,960) (3,013) (17,985) 3,013 (30,945) 23,270 12 Net movement in funds (15,973) (14,972) (30,945) 23,270 RECONCIUATION OF FUNDS Totsl funds brought foward 121,140 48.630 169,770 146,500 TOTAL FUNDS CARRIED FORWARD 105,167 33,658 138,825 169,770 The notes form part of these financial statements Paop. 4
Dementla Flrst Balan Sheet 30 June 2025 2025 Total fijnds 2024 Totsl funds Unrestrictsd fijnd Restricted fund FIXED ASSETS Tanglble assets 17,590 17,590 21,937 CURRENT ASSErs Debtors Cash at bank and In hand io 17,148 92,755 17,148 108,823 20,569 132,603 16,068 109,903 16,068 125,971 153,172 CREDrroRS Amounts falling due within one year li (4,736) (4,736) (5,339) NEf CURRENT ASSErs 105,167 16,068 121,235 147,833 TOTAL ASSEfs LESS CURRENT LIABILrrIES 105,167 33,658 138,825 169,770 NEf ASSETS 105,167 33,658 138,825 169,770 FUNDS Unrestricted funds Restrlcted funds 12 105,167 33,658 121,140 48,630 TOTAL FUNDS 138,825 169,770 The charitsble company is entitled to exemption from audit under Settion 477 of the Companies Att 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of ts financial ststements for the year ende(i 30 June 2025 in accordan with Section 476 of the Companies Act 2CMJ6. The trustees acknowledge their reSponbIlitieS for (a) ensuring that the charitsble company keeps accounting records that comply wlth Sections 386 and 387 of the Companies Act 2006 and preparing financial statements whlch give a true and fair vlew of the stste of affairs of the charitsble company as at the end of each financial year and of its surplus or deficlt for each financlal year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 rdating to financial statements, so far as applicable to the charitsble company. (b) These financlal statements have been prepared In accordantt with the proS1onS applicable to charitsble companies subject to the small companles girne. The fina cial ststements were approved by the Board of Trustees and authorid for issue on io../,,w..o..+.S....... and were signed on its tehalf by: M Mur(loch - Trustee The notes fomi part of the finanaal statements
Dementla Flrst Notss to the Financlal Statements for the Year Ended 30 June 2025 ACCOUNTING POUCIES Basis of preparlng the financlal statsments The financial statements of the chaiitable company, which is a publlc benefit entity under FRS 102, have been prepared in accordan wlth the Charities SORP (FRS 102) 'Accounting and ReFQrting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordantr with the Financial Reporting Stsndard applrcable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reportlng Stsndard 102 The Finanaal Reportlng Stsndard applicable In the UK and Republic of Ireland, and the Companies Att 2006. The finanaal statsments have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities ontr the charity has entitlement to the funds, it is probable that the Income will be reiVed and the amount can be measured reliably. Expendlture Llabllities are recognised as expenditure as sn as there is a legal or construcbve 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 classlfied under headings that aggregate all cost related to the category. Where cos cannot be dlrectly attributed to particular headlngs they have been allocated to artlvities on a basls conslstent with the use of resour. Tanglble fixed assets Depreciation is proVed at the following annual rates in order to write off each as over its estimated useful life. Motor vehicles Computer equipment 25% on reducing balan 33010 on cost Tantion The charity is exempt from corporation tax on its charltable activities. Fund accounting Unrestricted funds can be used in accordan with the charltable obiettives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the obj'etts of the charity. ResttictKns arise when specified by the donor or when funds are ralsed for particular restricted purpos. 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 drged to the Statement of Financial Activities on a ralght line basis over the Ferlod of the lease. Pension costs and other post-retirement benefits The charltabie company OFerates a defined contribution pension scheme. Contributions payable to the charitable company's pension stheme are charged to the Statement of Flnancial Adivities in the period to which they relate. DONATIONS AND LEGACIES 2025 2024 Donations Gift aid 31,413 761 40,527 314 32,174 40,841 Page 6 continued.,.
Dementla Flist Notes to the Flnanual Statements - contlnued for the Year Ended 30 June 2025 OTHER TRADING ACTIVMES 2025 2024 FundraisirKJ events 4,089 2,419 INVEsfMENT INCOME 2025 2024 Deposit account interest 985 1,154 NEf INCOMEI{EXPENDffURE) Net incomel(expenditure) 15 ststed after charging/(crediting): 2025 2024 Depreciatlon - owned assets Hire of plant and machinery Other operatlng lea*s 6,053 871 39,040 7,313 1,555 37,638 TRusfEES' REMUNERATION AND BENEFrrs There were no trustees, MUneratIon or other benefits for the year end8J 30 June 2025 nor for the year ended 30 June 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. The average monthly number of employees during the year was as follows: 2025 2024 Management and Administration Care stsff Drivers No employees received emoluments in excess of £60,OIXI. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcVrrIEs Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMErirs FROM Donatlons and legacres 22,615 18.226 40,841 Charitable actlvitles Caring and support attivltie5 238,694 17,000 255,694 Other trading activities Investment income 330 335 2,419 1,154 819 Total 264,217 35,891 300,108 EXPENDITURE ON Page 7 continued...
Dementla Firnt Notss to the Finandal Ststements - contlnued for the Year Ended 30 June 2025 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIvrrIES - contlnued Unrestricted Re*ricted fijnd fijnd Totsl funds Charltable actlvlties Caring and support activlties 240,126 36,712 276,838 NET INCOMEI{EXPENDrruRE) Transfers between funds 24,091 606 (821) {606) 23,270 Net movement In funds 24,697 (1,427) 23,270 RECONCILIATION OF FUNDS Totsl funds brought forward 96,443 50,057 146,500 TOTAL FUNDS CARRIED FORWARD 121,140 48,630 169,770 TANGIBLE FIXED ASSErs Motor vehicles Computer equlpment Totsls cosr At l July 2024 Additions 52,Ci)O 400 1,706 52,4C 1,706 At 30 June 2025 52,OIXI 2,106 54,106 DEPREaATION At l July 2024 Charge for year 30,063 5,484 400 569 30,463 6,053 At 30 June 2025 35,547 969 36,516 NET BOOK VALUE At 30 June 2025 16,453 1,137 17,590 At 30 June 2024 21,937 21,937 io. DEBTORS: AMOUNTS FALLING I)UE wrrHIN ONE YEAR 2025 2024 Trade debtors Other debtors Prepayments 8,474 5,lthJ 3,574 12,112 5,100 3,357 17,148 20,569 Page 8 continu&J...
Dementia Flrst Notsg to the Flnandal Statements - continued for the Year Ended 30 June 2025 11. CREDrroRS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 2025 2024 Trade creditors Accwed expenses 139 5,200 4,736 4,736 5,339 12. MOVEMENT IN FUNDS Net movement In funds Transfers between funds At 30.6.25 At 1.7.24 Unrestricted funds General fund 121,140 {12,960) (3,013) 105,167 Restrlrted funds Restriction fund 48,630 (17,985) 3,013 33,658 TOTAL FUNDS 169,770 (30,945) 138,825 Net movement in funds, included in the ab)ve are as follows: Incoming resources Resour expended Movement in funds unresti1rt funds General fijnd 240,069 (253,029) (12,960) Restricted funds Restriction fund 5,625 {23,610) (17,985) TOTAL FUNDS 245,694 (276,639) (30,945) Comparatives for movement In funds Net movement in funds Transfers btheen fijnds At 30.6.24 At 1.7.23 Unregtricted funds General fund 96,H3 24,091 606 121,140 Restrlrted funds Restriction fund 50,057 (821) (606) 48,630 TOTAL FUNDS 146,500 23,270 169,770 Page 9 continuaj...
Dementia Flrst Notes to the Finanaal Ststements - continued for the Year Ended 30 June 2025 12. MOVEMENT IN FUNDS - contlnued Comparatwe net movement in funds, induded in the above are as follows: Incoming Resources expended Movement in funds Unrestr4Cted funds General fund 264,217 (240,126) 24,091 Restricted funds Restriction fund 35,891 (36,712) (821) TOTAL FUNDS 300,108 (276,838) 23,270 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 1.7.23 30.6.25 Unrestrlcted funds General fund 96,443 11,131 (2,407) 105,167 Restrlcted funds Restriction fund 50,057 (18,806) 2,407 33,658 TOTAL FUNDS 146,500 (7,675) 138,825 A current year 12 months and prior year 12 month5 combined net movement in fur5, included in the above are as follows: Incoming resources Resour expended Movement in funds Unrestricted funds Generdl fund 504,286 (493,155) 11,131 Restri(ted funds Restrictlon fund 41,516 (60,322) (18,806) TOTAL FUNDS 545,802 (553,477) (7,675) 13. RELATED PARTY DISCLOSURES No trustees have family members who are self-funders of seNices at the charitys premises. Page 10
Dementia Flrst Detsiled Statement of Financial Activitles for the Year Ended 30 June 2025 2025 2024 INCOME AND ENDOWMEiirs Donatlons and legacl CnationS Gift aid 31,413 761 40,527 314 32,174 40,841 Other tradlng actlvities Fundraising events 4,089 2,419 Investment Income Depoat account interest 985 1,154 Charitsble artlvlties Sales servl Grants 208,446 238,694 17,000 208,446 255,694 Total Incoming resources 245,694 300,108 EXPENDrruRE Charitable actlvltles Wages Social secunty Penslons Other operatlng leases Insuran Light and heat Sundries Motor expenses Cleaning 138,890 1,900 2,481 39,040 636 5,175 129,726 I,iii 2,257 37,638 560 5,494 4,656 5,022 649 10,148 3,168 264 5,959 596 8,442 3,354 Artivities Trdining 211,417 200,693 Support costs managennt Wages Social secuiity Pensions Hire of Flant and machinery Telephone Postage and stationery Advertislng Repairs & renewals Motor vehide depreciation Computer equipment 46,583 1,314 1,863 871 804 1,193 1,043 1,484 5,484 569 44,644 1,066 1,766 1.555 525 706 161 13,697 7,313 15 61,208 71,448 Thls page does not form part of the ststutory finanaal statements Page 11
mentia First Detailed Statement of Flnancial Actlvities for the Year Ended 30 June 2025 2025 2024 Management Other Bank interest 237 249 Governance costs Accountsnq fees Legal and professional fees 3,$80 197 4,160 288 3,777 4,448 Totsl resour expend 276,639 276,838 Net (expendlture)Ilncon (30,945) 23,270 This page does not fomi part of the statutory finandal ststements Page 12