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2023-12-31-accounts

Memory Action Group

Charity number 1203322

Annual Report and Financial Statements

for the period 31 May 2023 to 31 December 2023

Memory Action Group

Annual Report and Financial Statements for the period 31 May 2023 to 31 December

2023

Contents Page
Trustees' report 2 to 3
Examiner's report 4
Receipts and payments account 5
Statement of assets and liabilities 6
Notes to the accounts 7 to 8

Prepared by West Yorkshire Community Accountancy Service CIO

1

Memory Action Group

Trustees' report for the period 31 May 2023 to 31 December 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Trustee Chair 31 May 2023 Trustee Vice Chair 31 May 2023 Trustee Treasurer 31 May 2023 Trustee Secretary 31 May 2023 Trustee 09 March 2024 Trustee 09 March 2024 Trustee 09 March 2024 1203322 Registered in England and Wales

Laura Williams Elizabeth Bullock Janet Archbold Monica Haley Jane Spedding Richard Opasiak Helen Watkiss

Charity number

Registered and principal address

Bankers

28 Belgravia Road Santander Banking St Johns Sunderland Wakefield SR43 4FW WF1 3JP

Independent examiner

Sarah Coates

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 31 May 2023 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

2

Memory Action Group

Trustees' report (continued) for the period 31 May 2023 to 31 December 2023

Objectives and activities

The charity's objects

The relief of those in need by reason of ill-health for the public benefit by providing support for people living with dementia their carers and families in Wakefield district. The area of benefit would be Wakefield Metropolitan District Council and surrounding areas.

The charity's main activities

The charity provides drop in sessions weekly for people with dementia and their carers, run monthly exercise and singing sessions. They also run events and activities throughout the year.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

Memory Action Group has provided twice weekly drop in sessions every week including Bank Holidays and between Christmas and New Year for a growing number of people living with dementia and their carers including a monthly chair exercises session and a monthly Singalong session. We also enjoyed three day trips to Southport, Blackpool Illuminations and Yorkshire Wildlife Park plus two barge trips with Safe Anchor Trust. A King Charles III Coronation Party and a Christmas Party were held. Visits to the centre from Wilding Adventures Pet Therapy, Ben Slack (Music & Memories Session), Co-op Legal Services, Turning Point and Healthy Heart Project.

Financial review

The net receipts for the year were £57,064, including net receipts of £55,414 on unrestricted funds and net receipts of £1,650 on restricted funds after transfers.

Reserves policy

The charity's free reserves, at the year end were £55,414.

The charity currently does not have a reserves policy in place. However, they plan to address this within the coming year and develop a comprehensive strategy regarding reserves management.

Approved by the board of trustees on 27/04/2024

Janet Archbold (Trustee)

3

Memory Action Group

Independent examiner's report to the trustees of Memory Action Group

I report to the charity trustees on my examination of the accounts of the CIO for the period ended 31 December 2023, which are set out on pages 5 to 8.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.

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.

Sarah Coates

29/04/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

Memory Action Group

Receipts and payments account

for the period 31 May 2023 to 31 December 2023

Notes
2023
Unrestricted
funds
£
Receipts
Grants and donations
(2)
7,784
Events and activities
719
Market income
12,385
Transfer on incorporation
40,244
Total receipts
61,132
Payments
Rent and storage costs
564
Equipment
48
Insurance
129
Events and activity costs
4,276
Donations
200
Refreshments and sundries
155
Printing, postage and stationery
130
Books and publications
197
Administration costs
19
Total payments
5,718
Net receipts / (payments)
55,414
Fund balances brought forward
-
Fund balances carried forward
(3)
55,414
2023
Restricted
funds
£
3,960
-
-
-
3,960
2,310
-
-
-
-
-
-
-
-
2,310
1,650
-
1,650
2023
Total
funds
£
11,744
719
12,385
40,244
65,092
2,874
48
129
4,276
200
155
130
197
19
8,028
57,064
-
57,064

5

Memory Action Group Statement of assets and liabilities

as at 31 December 2023
2023
Unrestricted
£
Cash funds
Cash at bank
55,383
Cash in hand
31
Total cash funds
55,414
Liabilities
Accruals
2023
Restricted
£
1,650
-
1,650
2023
Total
£
57,033
31
57,064
2023
£
528
528

The financial statements were approved by the board of trustees on 27/04/2024

Janet Archbold (Trustee)

6

Memory Action Group

Notes to the accounts

for the period 31 May 2023 to 31 December 2023

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

7

Memory Action Group

Notes to the accounts continued

for the period 31 May 2023 to 31 December 2023

2 Grants and donations
NOVA Wakefield
Donations from organisations
Drop in donations
Other donations
3 Restricted funds
NOVA Wakefield
Fund name
NOVA Wakefield
2023
Unrestricted
funds
£
-
2,625
2,613
2,546
7,784
Balance b/f
Incoming
£
£
-
3,960
-
3,960
Purpose of restriction
towards the costs of room hire
2023
2023
Restricted
Total
funds
funds
£
£
3,960
3,960
-
2,625
-
2,613
-
2,546
3,960
11,744
Outgoing
Balance c/f
£
£
2,310
1,650
2,310
1,650
for the drop in centre

4 Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

8