Charity registration number 1206634 (England and Wales)
ALL SORTS DEMENTIA GROUP CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
ALL SORTS DEMENTIA GROUP CIO
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Ryan O'Sullivan | |
|---|---|---|
| Chloe Leadbitter | ||
| Emma Kenneally | ||
| Senior management | Kelly Felton | Chief Executive Officer |
| Charity number (England and Wales) | 1206634 | |
| Principal address | 25 Russell Francis Way | |
| Takeley | ||
| Bishop's Stortford | ||
| Hertfordshire | ||
| CM22 6FQ | ||
| Independent examiner | Gary Howard FCA | |
| Howard Wilson Chartered Accountants | ||
| 36 Crown Rise | ||
| Watford | ||
| Hertfordshire | ||
| WD25 0NE | ||
| Bankers | Santander UK plc | |
| Santander Business Banking Operations | ||
| Sunderland | ||
| SR43 4FW |
ALL SORTS DEMENTIA GROUP CIO
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 12 |
ALL SORTS DEMENTIA GROUP CIO
TRUSTEES' REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the 14 month period ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The charity's objects are to relieve the needs and promote the physical and mental health of people living with mild to moderate dementia and their carers, for the public benefit, by providing Cognitive Stimulation Therapy and activity groups.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
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Taking part in Arts in East Herts, providing two autumnal floristry workshops for people with dementia which were full and a great success.
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All support staff completing full training with The Contented Dementia Trust and applying this new way of working to our sessions.
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Being Charity of the year for Hertfordshire Golf Club.
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Holding an art and poetry exhibition in Bishops Stortford displaying the work of the groups for dementia action week.
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Securing support from Memory Scents for group activities and partnership working.
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Securing National Lottery funding as well as a Herts Community Foundation grant.
Financial review
All Sorts Dementia Group CIO was registered as a charity on 22 January 2024 following its conversion from being a Community Interest Company and the results in the first period of accounts as a charity cover a period of just over 14 months ended on 31 March 2025. The charity's income in the period was £171,725 and the expenditure was £146,930. After deducting the brought forward overdrawn reserves, the charity has reserves carried forward at the end of the period of £9,676, of which £6,325 are restricted and £3,351 are unrestricted.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
This level of reserves are below this at the period end but the results for the first period as a charity have been encouraging and the Trustees believe that the reserves can be built to that level in the next few years.
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ALL SORTS DEMENTIA GROUP CIO
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
Plans for future periods
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We would like to run quarterly family days whereby people with dementia and their loved ones can attend a social afternoon with musical entertainment at a weekend with a 'carers corner' for family members to ask questions, ask for referrals and signposting. Following on from qualitative data we have taken our members feel that social time with their loved ones has become increasingly hard for many of them and they would like to feel that they could have this in a supportive environment.
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To apply for funding that will enable cost to members to attend the group to be brought down.
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To ensure that every group ends with a musical session after lunch in order to act upon the research and data we have collected regarding music and symptom relief in dementia and how this impacts feelings of positivity which continue for loved ones at home following the groups.
Structure, governance and management
All Sorts Dementia Group is a Charitable Incorporated Organisation (CIO) which was registered as a charity with the Charity Commission in England and Wales on 22 January 2024 (charity registration number 1206634).
The trustees who served during the period and up to the date of signature of the financial statements were: Ryan O'Sullivan (Appointed 22 January 2024) Chloe Leadbitter (Appointed 22 January 2024) Emma Kenneally (Appointed 22 January 2024)
Recruitment and appointment of trustees
The charity's constitution requires a minimum of 3 charity trustees and a maximum of 12.
New trustees must be appointed by a resolution passed at a properly convened meeting of the trustees. In selecting individuals for appointment as trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Day to day operations are delegated to our Chief Executive Officer.
None of the trustees has any beneficial interest in the charity.
The trustees' report was approved by the Board of Trustees.
ROSullivan
Ryan O'Sullivan Trustee
12 November 2025
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ALL SORTS DEMENTIA GROUP CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ALL SORTS DEMENTIA GROUP CIO
I report to the trustees on my examination of the financial statements of All Sorts Dementia Group CIO (the charity) for the period ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Gary Howard FCA
Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE 25 November 2025
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ALL SORTS DEMENTIA GROUP CIO
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 19,130 - Charitable activities 4 121,015 31,580 Total income 140,145 31,580 Expenditure on: Charitable activities 5 121,675 25,255 Total expenditure 121,675 25,255 Net income and movement in funds 18,470 6,325 Reconciliation of funds: Transfer from All Sorts Dementia Group CIC at 22 January 2024 (15,119) - Fund balances at 31 March 2025 3,351 6,325 |
Total 2025 £ 19,130 152,595 171,725 146,930 146,930 24,795 (15,119) 9,676 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
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ALL SORTS DEMENTIA GROUP CIO
BALANCE SHEET
AS AT 31 MARCH 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets The funds of the charity Restricted income funds 12 Unrestricted funds 13 The financial statements were approved by the trustees on 12 November 2025 Ryan O'Sullivan Trustee ROSullivan |
2025 £ 12,306 (2,630) |
£ 9,676 |
|---|---|---|
| 6,325 3,351 |
||
| 9,676 | ||
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1 Accounting policies
Charity information
All Sorts Dementia Group CIO is a Charitable Incorporated Organisation.
1.1 Reporting period
The reporting period for the charity is a longer than one year so that it covers the period from the charity's registration on 22 January 2024 to the desired regular year end of 31 March 2025.
1.2 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.5 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 all relates to the principal activity of the charity.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | |
|---|---|
| funds | |
| 2025 | |
| £ | |
| Donations and gifts | 19,130 |
4 Income from charitable activities
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | ||
| 2025 | 2025 | 2025 | |
| £ | £ | ||
| Charitable activities | |||
| Income from activities | 120,434 | - | 120,434 |
| Grants received | 581 | 31,580 | 32,161 |
| 121,015 | 31,580 | 152,595 | |
| Performance related grants analysis | |||
| Charitable | |||
| activities | |||
| 2025 | |||
| £ | |||
| National Lottery Community Fund | 20,000 | ||
| East Herts Council | 3,580 | ||
| Hertfordshire County Council | 5,000 | ||
| National Academy for Social Prescribing | 2,000 | ||
| Ware Town Council | 1,000 | ||
| Other | 581 | ||
| 32,161 |
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
5 Expenditure on charitable activities
| Charitable | ||
|---|---|---|
| activities | ||
| 2025 | ||
| £ | ||
| Direct costs | ||
| Staff costs | 15,474 | |
| Support workers costs | 64,421 | |
| Activity costs | 44,600 | |
| Venue costs | 16,762 | |
| Training | 593 | |
| Insurance | 521 | |
| IT, software and computer costs | 1,630 | |
| Office costs | 859 | |
| Advertising and marketing | 674 | |
| Professional fees | 376 | |
| Governance costs | 1,020 | |
| 146,930 | ||
| Analysis by fund | ||
| Unrestricted funds | 121,675 | |
| Restricted funds | 25,255 | |
| 146,930 | ||
| 6 | Net movement in funds | 2025 |
| £ | ||
| The net movement in funds is stated after charging/(crediting): | ||
| Fees payable to the charity's independent examiner: | ||
| - for the independent examination of the charity's financial statements | 1,020 | |
| - for other financial services | 45 |
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
8 Employees
The average monthly number of employees during the period was:
| 2025 | |
|---|---|
| Number | |
| Charity staff | 4 |
| Employment costs | 2025 |
| £ | |
| Wages and salaries | 15,080 |
| Other pension costs | 394 |
| 15,474 |
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Creditors: amounts falling due within one year
| Trade creditors Accruals and deferred income 11 Retirement benefit schemes Defined contribution schemes Charge to Statement of Financial Activities in respect of defined contribution schemes |
2025 £ 1,174 1,456 |
|---|---|
| 2,630 | |
| 2025 £ 394 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
12 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 22 National Lottery Community Fund Arts Sessions Fund Choir Sessions Fund Arts in East Herts Fund Music Therapy Fund |
January 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ - 20,000 (18,675) 1,325 - 2,580 (2,580) - - 3,000 (3,000) - - 1,000 (1,000) - - 5,000 - 5,000 - 31,580 (25,255) 6,325 |
|---|---|
National Lottery Community Fund is for adapted sports and physical exercise programmes including pilates and movement sessions.
Arts Sessions Fund is for multi generation arts sessions and is funded by a grant from East Herts Council.
Choir Sessions Fund is funded by grants from Ware Town Council and the National Academy for Social Prescribing.
The Arts in East Herts Fund was for participation in the Arts for East Herts project and was funded by East Herts Council.
Music Therapy Fund is funding for music therapy sessions from Hertfordshire County Council.
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| Transfer from | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| CIC | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | (15,119) | 140,145 | (121,675) | 3,351 |
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ALL SORTS DEMENTIA GROUP CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025
14 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Current assets/(liabilities) 3,351 6,325 3,351 6,325 |
Total 2025 £ 9,676 |
|---|---|
| 9,676 |
15 Related party transactions
There were no disclosable related party transactions during the period ( - none).
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