CHARITY REGISTRATION NUMBER: 1199504
Dementia Caring
Unaudited Financial Statements
30 September 2024
CH
BIWELLS ACCO
ANTS LIMIT
Chartered aGGountants
217 Long Lane
Halesowen
West Midlands
B62 9JT

Dementia Caring
Financial Slatem8nt8
Year ended 30 September 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
statement of financial position
Notes to the financial statements
The following pages do not fomi part of the financial statements
Detailed statement of financial activities
16

Dementia Caring
Trustees, Annual Report
Year ended 30 September 2024
The trustees present their report and the unaudited financial statements of the charity for the year
ended 30 September 2024.
Refer•n¢e and admlnlstrative detall$
Reyistered charity name
Dements'a Caring
Charity rgglstration number
1199504
Principal office
36 Ragley Close
Tamworlh
B79 7SW
Tho trustees
Mr B Coleman
Mrs A Mallhewson
Mrs L Murfin
Mrs G Willis
Mr J Downie
Mrs C Hartl8nd
{Appointsd 16 March 20241
Independent oxamlner
Mr Christopher Goldle Bsc ACA
217 Long Lane
Halesowen
West Midlands
B62 9JT
Structure, govemance and management
Dementia Caring is consliluled as a Charitable Incorporated Organisalion {CIOI with its principal office
based in Staffordshire. England.
The affairs of the CIO are managed by a Board of six Iruslees. Decisions by the Iruslees are taken al
regular meetings., or by resolution In writlng lor electronic forml, and in accordance with a majorsty.
Th charity employs a VolunleerlProjeGI Co-ordinator to manage the recruitment, Coordination and
deployment of volunteers. The day-lo-day management of the VolunteerlPmle¢t Co-ordinator Is
overseen by the Chair of the Twuslees. Regular reports of all the activities undertaken by the
VolunleerlProjecl Co-ordinator are made lo the full BoaTd of Trustees.
Objectlves and activltles
The charitvs prime objectives are..
To piomote and protect the physical and mental health of people living wlh dementia and their carers
in Tamworth and Lichfield and surrounding areas through a Day Care Centre that provides a secure
and enrichillg environment. To advance the education of the public in Tamworlh, Lichfield and
surrounding areas of the impact of dementia on indivtduals and their carers

Dementia Caring
Trustees, Annual Report fcontlnued)
Year ended 30 September 2024
Achievements and perfonnance
During the last iwelve months the charity has continued to run its 3-hour weekly Tlme Out Club in Elford
offering support lo families living with dementia. The overall numbers of families being supported on a
weekly basis has been increased from 12 to 16, in line with an increase in the number of volunteers
involved.
The support has included a range of activitie5, such as exercise & movement, crafts, garnes, music and
enteitainmenl, for those with dementia and support for their caregivers in the form of respite, Yoga and
regular input from dementia speclalists,
In April 2024. the charity with funding from the UKSPF Prosperity Fund, launched a new Time Out Club
in Tamworth. This has increased the overall support the charity has been able to offer to local families
living with dementi8 as w811 as the creation of new volunteer opportunities for local people.
Details of thè operations of both Time Out Clubs can be found al., www.dementiacaring.org.uk
Building on research conducted over the past 12 months in partnership with the Midlands University
NHS Foundation Trust, the charity has established caregiver support groups in Lichfield and
Tamworth. These groups meet monthly, offering caregivers the chance lo connect Mfjlh others. access
relevant Information and advice. and receive peer support. Volunteers also take part in the sessions,
provldlng support and engaging acb'vilies lor individuals with dementia who 8ccompany their caregivers.
The charity has also sel up a new web site (ww,demenliaexchange.org.ukl that provides relevant and
up-lo-dale information of support and acllvilies for families living with demenlla in Lichfield and
Tamworlh.
Other activities have incluLled an annual Memorial Picnic lo remember those who have been lost to
dementia.. attendance al l¢xally based dementia awareness raising and volunleer recruilmenl events.
fund raising acb'vits'es including an annual concert,. and liaison with local s¢h¢ols and community groups
lo raise awareness of dementia and ils challer¢ges.
Overall, the charity has ¢realed over 35 volunteering opportunities for people living in the Tamworth and
Lichfield areas.
Flnanclal review
The charity has a surplus of £17,874 in unrestricted activities at the end of the year. These reserve5 will
be held to fijnd future activities and ensure the ongoing operation of the charity.
During the year the charity had used all of the restricted funds retained in the previous year, being
£7,735, which related to the Dementia Exchange project that finished in spring 2024. The charity
received £4.095 in reslricled funds for the Time Out Club during the year. all of these fund8 were used
dLtring the year. There were no reslricled funds held at the end of the year.

Dementia Caring
Trustees, Annual Report (eontlnued)
Year ended 30 September 2024
The trustees, annual report was approved on 5 June 2025 and signed on behalf of the board of Iruslees
Mr B Coleman
Trustee

Dementia Caring
Independent Examiner's Report to the Trustees of Dementia Caring
Year ended 30 September 2024
I report to the Iwslees on my examination of the financial statements of Dementia Caring ('the charity'}
for the year ended 30 September 2024.
ResponsSbSlltles and basis of report
As the Iruslees of the charity you are responsible lor the preparation of the financial statements in
accordance with the requirements of th& Charits'es Act 20111'lhe Acl'l.
I report in respect of my examination of the charity's fi'nancial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by
the Charity Commission under section 14515}{bl of the Act.
Independent examinerts statement
I have completed my examlnatK)n. I confirm that no malerlal mallers have come to my attention in
connection with the examination giving me cause lo believe that in any material respect..
accounting rec(Kds were not kept in respect of the charity as required by section 130 of the
A¢l', or
thè financial slalements do not accord with those records., or
the financial statements do not comply with the appllcable requirements concerning the form
and content of accounts set out in the Charities (Aecounls and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair, view which is not a maller
considered as parl of an independent examlnation.
I have no concerns and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Mr Christopher Goldie Bsc ACA
Ind8pendenl Examiner
217 Long Lano
Halesowen
Wesl Midlands
B62 9JT

Dementia Caring
Slatement of Financial Activities
Year ended 30 September 2024
Period from
30 Jun 22 10
30 Sep 23
Year to 30 Sep 24
Unreslricled
Reslricled
funds
funds Total funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Total income
7,547
10,935
299
4,095
11,642
10,935
299
39,131
1,393
40,524
18,781
4,095
22,876
Expendituro
Expenditure on raising funds..
Costs of raising donations and
legacies
Total expendlture
15,003
15,003
11,830
11,830
26,833
25,833
18,693
18,693
Net {expendlture)Ilncome and net
movement in funds
3,778
17,7351
13,9571
21,831
Reconciliation of funds
Total funds brought forward
Total funds carried fonvard
14,096
17.874
7,735
21,831
17,874
21,831
The statement of financial activllies include5 all gains and losses recognised in the year,
All incomè and expenditure derive from continuing aclivilies.
The note8 on pages 7 to 14 form part of these financial Statements.

Dementia Caring
Statement of Financial Position
30 September 2024
2024
2023
Note
Flxed a8set8
Tanglble fixed assets
12
345
408
Current assets
Debtors
Cash al bank and in hand
13
247
18,309
18,556
228
21,955
22,183
Crgdltors: amounts falllng due within one year
Net current assets
14
1,027
17,529
17.874
17,874
758
21,425
Total assets less current liabilities
21,831
21,831
Net assets
Funds of the charlty
Restricted fvnds
Unreslricled funds
7,735
14,096
21,831
17,874
17,874
Total charity funds
16
These finar¢cial statements were approved by the board of trustees and aulhorised for issue on 5 Jun
2S, and are signed on behaLf of the board by..
Mr B Coleman
TTUStee
Thè notes on pages 7 to 14 form part of the$e flnancial statemènts.

Dementia Caring
Notes to the Financial Statements
Year ended 30 September 2024
Genwal Information
The charity is a public benefit entity and a r8gisler8d charity in England and Wales and is
unincorporated. The addrtss of the principal office is 36 Ragley Close. Tamworth, B79 7SW.
Statement of compllance
These financial statements have been prepared in compllance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wlh the
FinanGial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities Act 2011.
Accounting poll¢ies
Basls of preparation
The financial sla16ments have been prepared on the historical cost basls. as modilied by the
revaluation of certain linancial assets and liabilitie5 and investment properties measured at fair
value throLtgh income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng GonGern
There ar8 no material uncertainties about the charity's ability lo continue.
Disclosyr• exemption8
The entity satisfie5 the criteria of being a qualifying entity as defined in FRS 102. Ils financial
statements are consolidated into the financial slalemenls of (enter name of group financial
stalementsl which can be obtained from (enter detail}. As such, advantage has been taken of the
following disclosure exemptions availabb under paragraph 1.12 of FRS 102..
{al No cash flow slalemenl has been presented for the company.
Ibl Disclosures in resp&cl of ftnancial instruments have not been presented.
Judgements and key sources of estimallon uncertainty
The preparation of the financial statements requires management lo make judgements. estimates
and assumptions that affect the amounts reported. These eslimales and judgemer¢ls are
continually reviewed and are based on experience and other factors, including expectations of
fulijre events that are believed to be reasonable under the circumstances.
Fund accounting
Unreslricled funds are available for use al the discretion of th8 trustees to further any of the
charit15 purposes.
Designated funds are unrestricted funds eamarked by the trustees for particular ftjlure project or
commitment.
Reslricled funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one ol bNo sub-Glasses.' restricted Income funds or
endowmentfunds.

Dementia Caring
Notes to the Financial Statements (con(Inued}
Year ended 30 Septsmber 2024
Accounting pollcles (Continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entillemenl has
passed to the charity., it is probable that the ewnomic benefits associated with the transaction will
ftow lo the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income..
income from donations or grants is recognised when there is eviden08 of enlillemenl to the
gift, receipt is probable and it8 amount can be measured reliably.
legacy income is recognised when receipt is probable and enliuemenl is established.
income from donated goods is measured al the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost lo the donor
or the eslimaled resale value. Donated facilities and services are recognised in the accounts
when received il the valtse ean be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it lo be spent on a particular purpose and returned if unspent. in which ¢ase it
may be regarded as reslricled.
Resources expended
Expenditure is recognlsed on an accruals basis as a liability is incurred. Expenditure includes any
VAT wh￿h cannot be fully recover8d, and is classified under headings of the statement of financial
acttvities lo which il relates..
expenditure on raising funds includes the costs of all fundraising activities, events, r¢on-
charitable trading aclivilies, and the sale of donated goods.
expenditure on charÈlable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of ils beneliciaries, including those
support costs and costs relating lo the governanee of the charity apportioned lo charitable
aclivittes.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of ils expenditure on charitable aclivilies.
All costs are alloGated to expenditure categories reflectlng the use of the resource. Dlrecl costs
attributable to a single activity are allocated directly lo that aGlivily. Shared costs are apportion8d
bebNeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognlsed as an expense over the lease term on a slraighl-line basi5. The
aggregate benefit of lease inGenlives is recognised as a reduction to expense over the lease term,
on a straight-line ba818.

Dementia Caring
Notes to the Financial Statements (contlnuedj
Year ended 30 September 2024
Accountlng policles (conflnu8
Tanglble assets
Tangible assets are initially record8d at cost, and subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value al the date ol revaluation less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
An increase in the carrying amounl of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which il offsets any previous revalUat￿n gain, in which case the loss is shown within
other recognised gains and bsses on the slalement of tinancial activities.
Depreclatlon
Depreciation is calculated so as to wiite off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows=
Equipment
15,1¥ reducing balance
Impairment of flxed assets
A review for indicators of impairment is Carrled out at ea¢h reporllng date, with the recoverable
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable aTnounl, the asset is impaired accordir¢gly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes ol impairm8nl lesling, when11 is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generaling unit
lo which the asset belongs. The cash-generalillg unil is the smallest identifi'able group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impaimier¢l testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition dale, allocated lo each of the cash-generalin9 units that are expected lo benefit from
the synergies of the combinatDn, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal instruments
A financial asset or a financial liability is recognised only when the chaiity becomes a party to the
conliactual provisions of the inslrumenl.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequenuy measured al amorlised cost.

Dementia Caring
Notes lo the Financial Statements (conlfnued)
Year ended 30 September 2024
Accountlng policles (conNnuedJ
Financial instruments (contlnu8d}
Where investments in sharts are publicly traded or their fair value can other￿￿Se be measured
rel￿bly, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All olhei such investments are subsequently Measured al
cost le$5 impairment.
Other fi'nan¢lal inslrumenls. including derivatives, are inllially recognised at fair value, unless
payment for an asset is deferred beyond nomial business terms or financed al a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequenlly measured al fair value. with any changes recognised
in the slalemenl of financial aclivilies, with the exception of hedging inslwments in a designated
hedging relationship.
Financial assets that are measured at ¢osl or amorlised cost are reviewed for objective evid8nce
of impairment al the end of ea¢h reporting date. If there is objective evidence of impaimienl, an
impairment loss is recognised under the appropriate heading in the statement of financial aclivili&s
in which the inib'al gain was recognised.
For all equity instruments regardle$5 of significance. and other financial 8$sets that are individualty
significant, thes8 are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk ¢haracteristlGS.
Any reversals of impainnent are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised,
Defined contrlbutlon plans
Contributions to defined contribution plans are recognised 8s an expense in the per(od in which
the related service is provided. Prepaid contribub'ons are recognised as an asset to the extent that
the prepayment will lead to a reduction in future paytnents or a cash refund.
When contributions are not expected lo be settted wholly within 12 months of the end of the
¥eporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recogniS￿ as an expense in the
period in which il arises.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Dollations
Donations
5,947
5,947
10

Dementia Caring
Notes to the Financial Statements (continue
Year ended 30 September 2024
Donations and legacles (conllnuedj
Unrestricted
Funds
Reslricled Total Funds
Funds
2024
Grants
Grants receivable- Unrestricted
Grants receivable- Dementia Exchange (Reslricledl
Grants receivable- Tamworth TOC (Reslrictedl
1,600
1,600
4,095
4.095
4,095
11,642
7,547
Unreslricled
FL¢nds
Reslricled Total Funds
Funds
2023
Donatlons
Donations
12,171
12,171
Grants
Grants receivable- Unrestricted
Grants receivable- Dements'a Exchange {Reslricledl
Grants receivable- Tamworth TOC (Reslricledl
11,914
11,914
15,046
15,046
24,085
15,046
39,131
Charltable actlvltles
Unrestricted Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
Sale of goodslservic6s as part of direct
charitable activities
10,935
10,935
other trading activitles
Unreslricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising events
299
1,393
1,393
Co$t$ of ralslng donations and legacies
Unrestricted
Funds
Reslricled Total Funds
Funds
2024
Costs of raising donations and legacies Grants
receivable
15,003
11,830
26.833
11

Dementia Caring
Notes to the Financial Statements (contlnued)
Year ended 30 September 2024
Costs of ralslng donations and legacies (conttnyed)
Unrestricted
Funds
Restricted To121 FLJnds
Funds
2023
Costs of raising donations and legacies - Grants
receivable
11.382
7,311
18,693
Net {expendltureyincome
Nel (expendilurellincome is slated after chargingl{creditingl'.
2024
2023
Depreciation of langlble fixed assets
Operating lease rentals
61
2,322
39
2,150
IndepBndant examination fee8
Period from
Year to 30 Jun 22 10
30 Sep 24
30 Sep 23
Fee8 payable lo the independent examiner for:
Independent examination of the financial slalemenls
650
600
10. Staff costs
The total staff costs and employee benelits for the reporting period are analysed as follows.,
Period from
Year to 30 Jun 22 10
30 Sep 24
30 Sep 23
Wages and salaTies
Employer contributions to pension plans
other employee benefits
18,010
334
77
8,708
136
72
18,421
8,916
The average head count of employees during the year was 1 12023.. 11. The average number of
full-lime equivalent employees during the year is analysed as follows=
2024
2023
Totsl number of staff
No employee received employee benefits of more than £60,000 during the year {2023'. Nill.
11. Trustee remuneration and expgnses
no remuneration or other benefits from employment with the charity or a related entity were
feceived by the Iruslees., or
12

Dementia Caring
Notes to the Financial Statements (contI￿￿ed)
Year ended 30 September 2024
12. Tangible fixed assets
Equipment
Cost
At 1 October 2023 and 30 September 2024
Depreelat¥on
Al 1 October 2023
Charge lor the year
At 30 Sapt8mber 2024
Carrying amount
At 30 September 2024
At 30 September 2023
445
39
61
100
345
406
13. Debtors
2024
2023
Prepayments and accrued income
Other debtors
247
196
32
247
228
The debtors above include the following amounts falling due after more than one year..
2024
2023
Other debtors
32
14. Credilors: amount$ falling duo within one year
2024
2023
Accruals and defeired income
Social security and other taxes
Other creditors - Barry Coleman
780
247
720
38
1,027
758
15. Pènslons and other post retlrement benefits
Deflned contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribullon
plans was £334 (2023.. £1361.
13

Dementia Caring
Notes to the Financial Statements {conttnued)
Year endod 30 Seplember 2024
16. Analysis of charltable funds
Unrestricted funds
Al
1 October 202
At
30 Septembe
r 2024
Income Expenditure
G8neral fltnds
14,096
18,781
115,003)
17.874
Al
30 September
2023
At
30 June 2022
Income Expenditure
General funds
25,478
111,3821
14.096
Restricted funds
At
1 October 202
At
30 Septembe
12024
Income Expenditure
Dementia Exchange
Tamworlh TOC
7,735
{7,735}
14,0951
{11,8301
4.095
7,735
4,095
At
30 September
2023
At
30 June 2022
Income Expenditure
Dementia Exchange
Tamworth TOC
15,046
17.3111
7,735
15,046
17,3111
7.735
17. Analysls of net assets between funds
Unreslricled Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 ygar
Net assets
346
18,555
11,027}
17,874
346
18,555
(1.0271
17,874
Unreslricled Total Funds
Funds
2023
Tangible fixed asgels
Current assets
Creditors less than 1 year
Net assets
407
22,150
17261
21,831
407
22,150
(7261
21,831
14

Dementia Caring
Management Information
Year ended 30 Septembor 2024
The followlng pages do not form part ol the financial statements.
15

Dementia Caring
Detailed Statement of Financial Activities
Year ended 30 September 2024
Perlod from
30 Jun 22 10
30 Sep 23
Year to
30 Sep 24
Income and endowments
Donations and legacles
Donations
Grants receivabl&- Unrestricted
Grants receivable - Dementia Exchange (Reslriclèdl
Grants receivable - TarNworth TOC (Reslrictedl
5,947
1,600
12,171
11,914
15,046
4,095
11,642
39,131
Charitable actlvFtles
Sale of goodslservioes as part of direct charitable activities
10,935
other trading aetivltles
Fundraising events
299
1,393
Total income
22,876
40,524
Expenditure
Costs of raising donatlon$ and legacies
Promotion costs
Sundry costs
Wages and salaries
Pension costs
Bank charges
Hire costs
Caregiver support
Printing, stats'onery and postage
Insurance
Motor vehicle expenses
Accounting fees
Legal and professional fees
Telephone
Depreciation
388
2.517
18.010
334
77
2,322
684
690
157
68
840
650
35
61
480
2,654
8,708
136
72
2,150
473
1,632
190
130
720
1,374
35
39
26.833
18.693
Total expenditure
26,833
18,693
Net lexpgndltureyincome
13,9571
21,831
16