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2025-12-31-accounts

Memory Action Group

Charity number 1203322

Annual Report and Financial Statements for the year ended 31 December 2025

Memory Action Group

Annual Report and Financial Statements for the year ended 31 December 2025

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 year ended 31 December 2025

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 Chair Vice Chair Treasurer Secretary

Laura Williams Elizabeth Bullock Janet Archbold Mark Gillen Helen Watkiss Leanne Taylor Nicola Johnson Sara Booth Douglas Fox Monica Haley Jane Spedding Richard Opasiak

Appointed 13 May 2025 Appointed 2 September 2025 Appointed 10 October 2025 Appointed 2 November 2025 Resigned 21 May 2025 Resigned 4 March 2025 Resigned 5 February 2025

Charity number

1203322

Registered in England and Wales

Registered and principal address

Bankers

28 Belgravia Road Santander UK St Johns Bridle Road Wakefield Bootle WF1 3JP Merseyside L30 4GB

Independent examiner

Sarah Coates MAAT

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 year ended 31 December 2025

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

Numbers attending Memory Action Group (MAG) drop-in sessions continue to grow. MAG is well known in the area and continues to receive referrals from many organisations including NHS, Alzheimer’s Society, Age UK and Carers Wakefield.

MAG has increased monthly session offers to two chair exercises, one Music, Movement & Me, two Games (boccia bowls etc.), one Zumba and one Singalong. During this year we had two day trips, to Beamish and Pickering, to Whitby Steam Train with North Yorkshire Moors Railway. We also had two canal boat trips with Safe Anchor Trust in July. One session of reminiscing with external facilitator who brought in lots of memorabilia.

In April the Virtual Dementia Bus was on-site training 26 carers. Also, one crafting session with Recovery College and four Get Set Goal sessions were held with students from Huddersfield University including health checks (blood pressure, heart rate etc.), talks on hydration, exercise, healthy eating and brain stimulation. The Christmas party was enjoyed by over 95 people.

Visitors to centre included representatives from Carers Wakefield, Healthwatch, Primary Care Partnership & Transformation Team, Complete Care West Yorkshire Ltd, Mid Yorkshire Trust Patient Experience Team, CoProduction & Engagement Lead, WMDC, Reminiscence facilitator, The Wright Will Company, Supersense Technologies, Chadwick Lawrence Solicitors, Wiltshire Farm Foods, MHA (Methodist Homes Association), Admiral Nurses, Angel Care, Tech Enablement Team WMDC, Age UK, Rainbow Care Group, Alzheimer’s Society, Wakefield Walking Football. NHS Digital Support Team, Wakefield Carers Digital Inclusion.

We commissioned a writer to write the past, present and future of MAG – the book should be published early in 2026. We are still searching for larger premises to enable us to provide much more, for more people, and to accommodate the resurrection of New Horizons – peer support group for people dealing with loss through dementia. Finally three new Drop-in centre volunteers joined in 2025 and have settled in well.

Financial review

The net receipts for the year were £35,311, including net receipts of £39,215 on unrestricted funds and net payments of £3,904 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £125,631.

The charity have agreed to keep at least 6 months reserves which is a minimum of £3,696, with view to amend in the future if required. The current reserves much higher due to the charity receiving a significant amount of unrestricted donations in the year. The trustees are considering utilising the funds in securing new premises.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

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 year ended 31 December 2025, 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.

Signed: …………………………………… Name: Sarah Coates MAAT

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

Memory Action Group

Receipts and payments account for the year ended 31 December 2025

Notes
2025
Unrestricted
funds
£
Receipts
Grants and donations
(2)
52,088
Events and activities
1,126
Market income
15,484
Total receipts
68,698
Payments
Rent and storage costs
4,910
Equipment
14,034
Insurance
179
Events and activity costs
8,524
Donations
386
Refreshments and sundries
495
Printing, postage and stationery
168
Books and publications
26
Administration costs
233
Independent examination
528
Total payments
29,483
Net receipts / (payments)
39,215
Fund balances brought forward
86,416
Fund balances carried forward
(3)
125,631
2025
Restricted
funds
£
6,000
-
-
6,000
3,662
2,006
-
4,236
-
-
-
-
-
-
9,904
(3,904)
6,012
2,108
2025
Total
funds
£
58,088
1,126
15,484
74,698
8,572
16,040
179
12,760
386
495
168
26
233
528
39,387
35,311
92,428
127,739
2024
Total
funds
£
35,208
1,502
17,226
53,936
7,091
2,148
179
7,659
85
345
340
63
134
528
18,572
35,364
57,064
92,428

5

Memory Action Group Statement of assets and liabilities

as at 31 December 2025
2025
Unrestricted
£
Cash funds
Cash at bank
125,620
Cash in hand
11
Total cash funds
125,631
Debtors and prepayments
Prepayments
Assets retained for the charity's own use
Laptops
Stacking chairs
Tovertafel
Liabilities
Accruals
The financial statements were approved by the board of trustees on …
2025
Restricted
£
2,108
-
2,108
………..……..
2025
Total
£
127,728
11
127,739
2025
£
149
149
2025
£
528
528
.…….
2024
Total
£
92,418
10
92,428

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

6

Memory Action Group

Notes to the accounts

for the year ended 31 December 2025

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.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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 year ended 31 December 2025

2 Grants and donations
Sport England
Wakefield District Housing
Windmill Community Transport
Donations from organisations
Drop in donations
Mayor's Fund donation
PHP Community Impact Grant
Other donations
3 Restricted funds
NOVA Wakefield
Windmill Community Transport
Sport England
WDH Community Grant
Primary Health Properties
Other personal donation
Balance b/f
£
3,392
-
870
1,750
-
-
6,012
2025
Unrestricted
funds
£
-
-
-
15,320
4,042
23,593
-
9,133
52,088
Incoming
£
-
2,000
-
-
3,000
1,000
6,000
2025
Restricted
funds
£
-
-
2,000
-
-
-
3,000
1,000
6,000
Outgoing
£
3,392
1,700
870
1,750
2,192
-
9,904
2025
Total
funds
£
-
-
2,000
15,320
4,042
23,593
3,000
10,133
58,088
Transfers
£
-
-
-
-
-
-
-
2024
Total
funds
£
2,040
1,750
6,142
10,619
4,149
-
-
10,508
35,208
Balance c/f
£
-
300
-
-
808
1,000
2,108

Purpose of restriction

Fund name Purpose of restriction NOVA Wakefield Towards the costs of room hire for the drop in centre. Windmill Community Transport To provide coach hire for day trips during the year. Sport England Towards the costs of monthly Chair Exercises, and Music & Movement sessions plus four ‘Get Set Goal’ sessions with University of Huddersfield. WDH Community Grant To purchase stacking chairs for the drop in centre.

WDH Community Grant Primary Health Properties Other personal donation

To maintain singing, exercises and music & movement sessions. Donation specifically to fund afternoon tea at Blackpool tower trip.

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