Company Registration No: 02345874
Charity Registration No: 701958
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
| CONTENTS | PAGES |
|---|---|
| Trustees’ Annual Report (including Directors’ Report) | 1 to 6 |
| Independent Examiner’s Report to the Trustees | 7 |
| Statement of Financial Activities/Summary Income and Expenditure Account | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 16 |
Page 1
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
The trustees present their report, together with the unaudited financial statements of the charity, for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in the accompanying notes and comply with the charity’s governing documents, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland’, published in October 2019.
Trustees of the Charity
The directors of the charitable company are its trustees for the purposes of charity law. Details of the trustees who have served during this year and since the year end can be found on page 6.
Working Name
The charity continues to be known as Dementia Action Teesside.
CHARITABLE OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT
The current objects of the charity are to relieve, treat and promote the relief and treatment of those diagnosed with Alzheimer’s disease and related disorders, to provide support for such persons and their families.
In this financial year the trustees continued with their review of our Memorandum and Articles of Association, to reflect the current objects and work of the charity in line with Charity Commission general guidance on public benefit.
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE
Our charitable mission focuses on three key areas detailed below: -
-
Community activities - for people and families affected by dementia to ensure they live fulfilling lives, enabling people to ‘live well with dementia’, using the power of dance, music, singing, and friendships to reduce social isolation, ensuring we provide a positive, feel-good experience, which is embodied beyond the activity.
-
This means understanding the different ways in which dementia can affect people in their everyday lives, not just their memory. Using this understanding allows us to help people stay active and independent for longer.
-
Building Dementia Friendly Communities - Dementia Information sessions – We increase public awareness by working closely with companies, organisations, community, and faith groups to promote a better understanding of dementia and the different ways it can affect people. Our efforts are geared towards ‘ promoting awareness and supporting initiatives that improve public knowledge of dementia.’
-
Wider networking, partnership, and research – we work with a range of partners to ensure we can communicate, collaborate, and build meaningful connections with the communities we represent; particularly ‘hard to reach’ populations which are typically under-represented in research, ensuring a broad spectrum of experiences informs our work, and that a diverse range of experiences are considered as the network develops.
Our impact
During the 2024/2025 financial year, Dementia Action Teesside (DAT) has continued to deliver significant impact across its charitable programmes, particularly the South Tees Dementia Friendly Communities (DFC) contract, which has now been extended until March 2026.
The DFC programme is an initiative to create ‘ Dementia Friendly Communities’, to support people, their loved ones, carers and those with dementia to feel seen, understood, respected, and included in their communities.
Across this period, DAT has exceeded many of its key performance indicators, engaging more than 3,000 people through a range of ‘Dementia Friendly Community Activities’ , including Dementia Music led Dances, Singing groups, Dementia Information Sessions and wider Engagement events.
Page 2
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )
Our music-led dances and singing groups help reduce the social isolation often experienced by people living with dementia and their carers.
We welcome a wide range of attendees, with a rolling cohort of over 100 participants each with varying needs and supported by their loved ones or carers.
Many attend regularly, and we incorporate themed sessions, such as Wimbledon, Easter, Christmas and birthdays, this year celebrating two 90[th] birthdays.
This creates a fun, engaging atmosphere that reflects the time of year and the seasonal themes help participants feel more connected to their surroundings which can trigger positive memories and familiar associations, enhancing the overall experience for those with dementia. Our activities continue to impact localised health disparities with carers and those living with dementia due to the benefit of exercise, socialisation with the provision of a safe supportive environment to share ideas, information and obtain peer support. Collaboration with our venue partners at Acklam Green Community Centre, Coatham Hall, and The MFC Foundation provides familiar local venues and strengthens our partnership work.
We continue to amplify the voice of our Dementia Community on local health and social care matters. Our carers’ WhatsApp and ‘Lived Experience Talks’ ensure that everyone can contribute, respond, and have their voice heard.
This lived experience is not an add-on or an inspirational story for Dementia Action Teesside (DAT). It has become the heart of what shapes how the charity designs our activities, training, conferences and communications, and continues to impact the overarching initiative to build Dementia Friendly Communities across South Tees - Redcar & Cleveland and Middlesbrough in Teesside.
We have listened closely to the needs of our Dementia Community and partners and this year refocused our Dementia Information Sessions on the areas where they will have the greatest impact.
Our annual events, which include Dementia Friendly Redcar & Cleveland and Dementia Friendly Middlesbrough celebration events recognise the organisations who have made a commitment and pledges to join the ‘Dementia Friendly Communities’ initiative.
The long-term impact of an ageing population in Teesside, suggests one in two people are likely to be affected by dementia, whether through caring for someone with the condition, developing it themselves, or both (Alzheimer’s Research UK).
We are proud these Dementia Friendly Communities and workplaces are leading the way in raising awareness and integrating dementia education into their HR practices, internal training, and staff wellbeing support.
They bring communities together to promote better understanding, offer the chance to share a meal, and culminate in a joint singalong that strengthens connection and purpose to create change.
This year, our wider engagements included 28 introductory sessions/facilitated workshops/community events with new and existing partners. Key highlights included Dementia Action Week, and hosting local Conferences.
We held our Annual Conference in partnership with the Teesside Dementia Research Partnership Network at Teesside University, and later in the year, supported the Network with their conference delivered alongside Alzheimer’s Research UK.
These events focus on sharing information and learning from clinical speakers working in dementia care, prevention, and research. They also provide valuable opportunities for wider networking between health practitioners, VCSE organisations, and the public.
DAT has continued to work collaboratively with our stakeholders including Middlesbrough Borough Council and Redcar & Cleveland Borough Council and significantly extended our partnership network. These relationships will continue to support the growth of new engagements, dementia friendly initiatives, training opportunities, and outreach activities.
Page 3
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )
Community engagement and fundraising have grown significantly, as we partnered with Cygnet Law as one of their Charity Partners.
By adopting a relationship based approach with donors and charity partners, we have strengthened our income streams, and this has directly enhanced our brand, profile, public awareness and involvement.
We were successful in securing external funding from Ballinger Trust, Alfred Hunt Trust, Dementia Friendly Communities Hartlepool, Middlesbrough Council Carers Fund, Karbon Homes and Redcar & Cleveland Borough Council.
We have experienced a significant increase in donations, driven by the support of our charity partners and our participation in local events including the Redcar Running Festival and the Alan Peacock Memorial Walk. Additional fundraising efforts with local partners, businesses, our Dementia Community, and Dementia Friendly businesses have also contributed to this growth.
In September 2024, DAT appointed a new Chief Executive, Neta Kaur-Brown, bringing fresh leadership and strategic vision. This transition has helped shape new delivery plans, enhanced governance processes, income generation opportunities and improved communication across the organisation.
Staffing remains stable with three operational team members and one administrative support role. The organisation continues to invest in staff development, HR processes, and leadership succession planning.
We continue to review and manage all essential structures, systems, and procedures, including all operational policies and IT.
Due to the increase in our activities, events, and overall engagement, we have seen a significant rise in our audience, along with strong interaction across our social media platforms. Our website is regularly updated with resources, blogs, and information posts, ensuring it continues to be a valuable source of support. This year, we also began a website redesign to make sure it remains fit for purpose for the wide range of people who use it, whether they are connecting with us for the first time or are clinicians looking for community activities and support.
Looking ahead to 2025/2026, our plans include continuing our dementia music led activities and our dementia information sessions, while also exploring new opportunities with both new and existing partners. This will ensure we stay aligned with our charitable mission and maintain our commitment to raising public awareness of dementia.
We aim to continue providing high quality services for people living with dementia, their loved ones and carers, enabling individuals to live well with the condition.
We will keep developing a diverse range of income streams to improve the financial health of the charity, reduce financial risks, and support long-term sustainability.
Strengthening and growing meaningful partnerships will remain a key priority to support our future strategy and vision for the year ahead.
With our new CEO, we will continue to understand the dementia care landscape and working collaboratively across statutory and voluntary sectors to co-design and deliver high-quality services. By doing so, we will be better placed to identify and respond to unmet needs, develop new approaches to support, and ensure that our work remains relevant, person-centred, and aligned with our charitable mission.
We will also pursue new funding opportunities, including bids and partnership applications, as they arise throughout the year.
The trustees would like to take this opportunity to acknowledge their gratitude to the many organisations, individuals and funders who continue to support the charity.
Page 4
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )
Impact Stories
Reconnecting Through Music and Dance
- ‘A carer shared how grateful they were to have discovered somewhere new to bring their partner to enjoy music together. After every dance, they reminded the team how much this meant to them, showing the programme’s role in reducing loneliness and providing joyful shared experiences.’
Unexpected Mobility Through Music
- ‘A family reported being amazed at their relative’s ability to twirl and dance despite having significant mobility challenges. They shared pictures and videos to demonstrate the positive impact that music had on their loved one.’
Reduced Fear Following Dementia Information Training
- ‘After a Dementia Information Session, one attendee said: “I was frightened by the thought of dementia for my husband and me but now, I’m not as frightened and know we can still have a life together.’
Community Environment Improvements
- ‘Following training, a community centre said:- The feedback was so positive and it’s still being talked about. We’re looking to make the signage change and changing the black mat at the entrance. The session led to real dementiafriendly environmental improvements.’
FINANCIAL REVIEW
A summary of the income and expenditure of the charity, and of its opening and closing balance sheet positions, is provided within the annexed accounts.
The charity ended the financial year with unrestricted reserves of £114,574 (previous year: £158,432).
Reserves Policy
It has been agreed that unrestricted funds should not be allowed to fall below the equivalent of six months of the current level of resources expended. The current level of reserves held being more than six months, the annual strategic plan will provide details for trustee approval of any resources required from reserves to match fund existing services or support the development of new services.
Investment Powers and Policy
Under its Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.
The trustees have operated a policy of retaining surplus funds on interest-bearing bank deposits.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Cleveland Alzheimer’s Residential Centre Limited is a company, limited by guarantee and not having a share capital, governed by its Memorandum and Articles of Association dated 10 February 1989. It is also a charity registered with the Charity Commission. Members of the company agree to contribute an amount not exceeding £1 in the event of the charity being wound up.
Appointment of Trustees/Members of the Council of Management
The initial members of the Council of Management were the subscribers to the Memorandum and Articles of Association. New members are appointed from time to time at the discretion of existing members to fill identified skills gaps. The minimum number of members is three.
In relation to the Companies Act 2006, members of the Council of Management are also directors of the limited company.
Page 5
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT ( Continued )
Trustee Induction and Training
New trustees are invited to meet with the Chair in the first instance. The meeting involves consideration of and discussion around the latest reports and financial statements, Memorandum and Articles of Association, Ethos and Value Statements and the Strategic Plan. Copies of all these documents are to be retained by the new trustee. Following this, informal opportunities to meet the other trustees and staff are offered.
Trustees are encouraged to attend charity events, where these will facilitate the undertaking of their role, and are also provided with the opportunity to undertake governance training.
Organisation
The charity is administered by the trustees who, throughout the year under review, delegated responsibility for the day-to-day operations of the charity to its staff team supported by specialist consultants.
Staff Remuneration
All remuneration of staff is reviewed annually having regard to the operational needs of the charity and external factors such as the recruitment market and salary rates for similar positions offered locally.
Risk Management
The trustees have developed a corporate risk register which identifies the areas of risk to which they believe the charity is exposed. The major risk categories have been identified as follows:
-
Legislative
-
Financial
-
Technological
-
Compliance
-
Community
-
Managerial
-
People
-
Social.
The trustees have then highlighted the main issues within each of the above categories and have developed risk reduction strategies to enable them to manage those issues.
The corporate risk register is used as a monitoring tool and is reviewed at each governance meeting.
Page 6
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 SEPTEMBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name: Cleveland Alzheimer’s Residential Centre Limited Working Name: Dementia Action Teesside Company Registration No: 02345874 Charity Registration No: 701958 Governing Document: Memorandum and Articles of Association dated 10 February 1989 Registered Office: Corvette House Falcon Court Preston Farm Industrial Estate Stockton-on-Tees TS18 3TX Trustees/Members of the Mr H McGouran (Chair) Council of Management: Mr A G Southall Ms D A Sullivan (Treasurer) Ms G E Brooke Ms C E Parsons Chief Executive Ms N Kaur-Brown Bankers: Barclays Bank plc 19-23 Wellington Square Stockton-on-Tees TS18 1NA Independent Examiner: Mr J Lester FCA Baines Jewitt Limited Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton on Tees TS18 3TU
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approval
This report was approved by the trustees/directors on 29 January 2026 and signed on their behalf by:
MR H McGOURAN Chair of Trustees
Page 7
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2025, which are set out on pages 8 to 16.
Responsibilities and basis of report
As the charity trustees of the company (who are also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies 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 independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
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:
-
Accounting records were not kept in respect 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 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
-
The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic 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 drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr J Lester FCA Baines Jewitt Limited Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton on Tees TS18 3TU
Dated: 4 February 2026
JL/AJW
Page 8
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (including Summary Income and Expenditure Account)
YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total | Funds | ||
|---|---|---|---|---|---|---|---|
| Notes | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | ||
| Income from: | |||||||
| Grants, donations and legacies | 3 | 47,061 | 8,018 | 48,761 | 58,376 | 95,822 | 66,394 |
| Income from charitable activities | 4 | 4,090 | - | - | - | 4,090 | - |
| Investments | 5 | 3,472 | 3,821 | - | - | 3,472 | 3,821 |
| _____ | _____ | _____ | _____ | ______ | _____ | ||
| Total Income | 54,623 | 11,839 | 48,761 | 58,376 | 103,384 | 70,215 | |
| _____ | _____ | _____ | _____ | ______ | _____ | ||
| Expenditure on: | |||||||
| Charitable activities | 6 | 105,024 | 76,499 | 52,671 | 52,405 | 157,695 | 128,904 |
| _____ | _____ | _____ | _____ | ______ | _____ | ||
| Total Expenditure | 105,024 | 76,499 | 52,671 | 52,405 | 157,695 | 128,904 | |
| _____ | _____ | _____ | _____ | ______ | _____ | ||
| Net gain on investments | - | 144 | - | - | - | 144 | |
| _____ | _____ | _____ | _____ | ______ | _____ | ||
| Net Income/(Expenditure) | (50,401) | (64,516) | (3,910) | 5,971 | (54,311) | (58,545) | |
| Transfers between funds | 6,543 | 3,390 | (6,543) | (3,390) | - | - | |
| ______ | _____ | _____ | ____ | ______ | _____ | ||
| Net movement in funds | 7 | (43,858) | (61,126) | (10,453) | 2,581 | (54,311) |
(58,545) |
| Reconciliation of funds: | |||||||
| Total funds brought forward | 14 | 158,432 | 219,558 | 27,979 | 25,398 | 186,411 | 244,956 |
| ______ | ______ | ____ | ____ | ______ | _____ | ||
| Total funds carried forward | 13&14 | 114,574 | 158,432 | 17,526 | 27,979 | 132,100 | 186,411 |
| ======= | ======= | ====== | ====== | ======= | ======= |
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 10 to 16 form part of these financial statements
Page 9
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
Company Registration No: 02345874
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Fixed Assets | ||||||
| Tangible assets | 10 | - | 294 | |||
| Current Assets | ||||||
| Debtors | 11 | 990 | 906 | |||
| Cash at bank | and in hand | 136,795 | 190,930 | |||
| _____ | _____ | |||||
| 137,785 | 191,836 | |||||
| Current Liabilities | ||||||
| Creditors: Amounts falling due | ||||||
| within one year | 12 | (5,685) | (5,719) | |||
| ____ | _____ | |||||
| Net Current | Assets | 132,100 | 186,117 | |||
| _____ | _____ | |||||
| Net Assets | 132,100 | 186,411 | ||||
| ========== | ========== | |||||
| Funds | 13&14 | |||||
| Unrestricted | - General | 43,574 | 87,432 | |||
| - Designated | 71,000 | 71,000 | ||||
| _____ | _____ | |||||
| 114,574 | 158,432 | |||||
| Restricted | 17,526 | 27,979 | ||||
| _____ | _____ | |||||
| 132,100 | 186,411 | |||||
| ========== | ========== |
For the year ending 30 September 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 206 relating to small companies.
Directors’ responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
These financial statements were approved by the trustees on 29 January 2026 and signed on their behalf by:
MR H McGOURAN Chair of Trustees
The notes on pages 10 to 16 form part of these financial statements
Page 10
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
1. STATUTORY INFORMATION
Cleveland Alzheimer’s Residential Centre Limited is a charitable company limited by guarantee, incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the Reference and Administrative Details on page 6 of these financial statements. The nature of the charity’s operations and principal activities are to relieve, treat and promote the relief and treatment of those diagnosed with Alzheimer’s disease and related disorders and to provide support for such persons and their families.
2. ACCOUNTING POLICIES
(a) Basis of Preparation of the Financial Statements
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with ‘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)’, issued in October 2019, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. They are prepared in pounds sterling, which is the functional currency of the charity, and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied to all years presented unless otherwise stated.
(b) Income Recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For grants and donations to be recognised, the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the grant or donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity whilst it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Where investment income is earned through holding assets for investment purposes and it is included when the amount can be measured reliably and the charity’s right to receive payment is established.
(c) Resources Expended
Resources expended are recognised in the Statement of Financial Activities on an accruals basis, inclusive of VAT. Individual costs are allocated between the various headings in the Statement of Financial Activities by reference to the underlying nature or reason for which those costs were incurred, on an estimated basis.
(d) Funds
Unrestricted general funds are those available for use at the discretion of the trustees, in furtherance of the general objectives of the charity, and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are those which are to be used in accordance with specific restrictions imposed by the donor or as the result of a specific appeal or application. Such funds are kept separate from the unrestricted funds of the charity and only related expenditure is charged against them.
Page 11
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
2. ACCOUNTING POLICIES ( Continued )
(e) Fixed Assets and Depreciation
Tangible fixed assets with a cost of at least £500 (computer equipment £1,000) are capitalised and depreciated at the following rates, so as to write off each asset over its estimated useful life:
Fixtures, fittings and equipment – 15% reducing balance Computer equipment – 33% straight line
(f) Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations at each balance sheet date.
(g) Debtors and Creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Debtors are recognised at the settlement amount due.
(h) Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
(i) Pension Costs
Contributions, which are payable into the personal pension plans of individual members of staff, are charged to the Statement of Financial Activities for the period to which they relate.
(j) Going Concern
The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
3. INCOME FROM GRANTS, DONATIONS AND LEGACIES
| Unrestricted | Funds | Restricted | Funds | Total | Funds | |
|---|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Grants | 25,000 | - | 48,504 | 55,881 | 73,504 | 55,881 |
| Donations | 22,061 | 8,018 | 257 | 2,495 | 22,318 | 10,513 |
| ____ | __ | ___ | ___ | ___ | ____ | |
| 47,061 | 8,018 | 48,761 | 58,376 | 95,822 | 66,394 | |
| ======== | ======= | ======== | ======== | ======== | ========= |
4. INCOME FROM CHARITABLE ACTIVITIES
Training income
Unrestricted Funds 2025 2024 £ 4,090 -
5. INCOME FROM INVESTMENTS
| INCOME FROM INVESTMENTS | ||
|---|---|---|
| Unrestricted | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Bank interest | 3,472 | 3,419 |
| Dividends | - | 402 |
| __ | __ | |
| 3,472 | 3,821 | |
| ======= | ======= |
Page 12
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
6. EXPENDITURE ON CHARITABLE ACTIVITIES
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total | Funds | ||
|---|---|---|---|---|---|---|---|
| Basis of | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| Allocation | £ | £ | £ | £ | £ | £ | |
| Depreciation: | |||||||
| - fixtures and equipment | Direct | - | 52 | - | - | - | 52 |
| Loss on disposal of fixed assets | Direct | 294 | - | - | - | 294 | - |
| Rent and service charge | Direct | 6,000 | 3,000 | - | - | 6,000 | 3,000 |
| Heating and lighting | Direct | 1,577 |
402 | - | - | 1,577 |
402 |
| Insurance | Direct | 1,905 | 1,877 | - | - | 1,905 | 1,877 |
| Staff costs | Direct | 75,491 | 41,055 | 34,577 | 29,419 | 110,068 | 70,474 |
| Repairs and renewals | Direct | - | - | 4,399 | - | 4,399 | |
| PR, marketing, communications | |||||||
| and web design | Direct | 1,527 | 6,244 | 2,005 | - | 3,532 | 6,244 |
| Bank charges | Direct | 173 | 175 | - | - | 173 | 175 |
| Sundry expenses | Direct | 711 | 110 | 1,008 | (3,337) | 1,719 | (3,227) |
| Information technology | Direct | 6,102 | 5,581 | - | - | 6,102 | 5,581 |
| Events and activities | Direct | - | - | 10,582 | 17,036 | 10,582 | 17,036 |
| Telephone and internet | Direct | - | - | 748 | 704 | 748 | 704 |
| Printing, postage and stationery | Direct | 3,373 | 4,195 | - | - | 3,373 | 4,195 |
| Travelling expenses | Direct | 735 | - | 3,751 | 4,184 | 4,486 | 4,184 |
| Training expenses | Direct | 1,044 | - | - | - | 1,044 | - |
| Governance costs | See | ||||||
| below | 6,092 | 13,808 | - | - | 6,092 | 13,808 | |
| _____ | ___ | ___ | ___ | _____ | _____ | ||
| 105,024 | 76,499 | 52,671 | 52,405 | 157,695 | 128,904 | ||
| ========== | ======== | ======== | ======== | ========== | ========= | ||
| Governance Costs | Unrestricted Funds | Restricted Funds | Total | Funds | |||
| Basis of | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| Allocation | £ | £ | £ | £ | £ | £ | |
| Accountancy and independent | |||||||
| examination fees | Direct | 3,600 | 3,420 | - | - | 3,600 | 3,420 |
| Legal and other professional | |||||||
| fees | Direct | 2,492 | 10,388 | - | - | 2,492 | 10,388 |
| ___ | ___ | ______ | ______ | __ | ___ | ||
| 6,092 | 13,808 | - | - | 6,092 | 13,808 | ||
| ======== | ======== | ===== | ===== | ======= | ======== | ||
| NET MOVEMENT IN FUNDS FOR THE YEAR | 2025 |
2024 | |||||
| £ | £ | ||||||
| The net movement in funds for the | year is stated after charging: | ||||||
| Depreciation of owned tangible fixed assets | - | 52 | |||||
| Loss on disposal of fixed assets | 294 | - | |||||
| External examiner’s remuneration: | |||||||
| - independent examination | 2,750 | 2,600 | |||||
| - accountancy and other services | 850 | 820 | |||||
| Operating lease payments | 888 | 888 | |||||
| ======= | ======= | ||||||
| STAFF COSTS AND TRUSTEES’ REMUNERATION | 2025 | 2024 | |||||
| £ | £ | ||||||
| Staff salaries and wages | 106,246 | 69,505 | |||||
| Social security costs | 1,856 | - | |||||
| Pension contributions | 1,966 | 969 | |||||
| _____ | ___ | ||||||
| 110,068 | 70,474 | ||||||
| ========== | ======== |
7. NET MOVEMENT IN FUNDS FOR THE YEAR
8.
No employees earned more than £60,000 per annum (2024: none).
No trustee received remuneration or reimbursement of expenses during the current or previous period. The total remuneration cost for Key Management Personnel during the year was £42,073 (2024: £3,773).
Page 13
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. STAFF NUMBERS
The average number of employees during the year was five (2024: four).
10. TANGIBLE FIXED ASSETS
| 10. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures and | |||||
| Equipment | |||||
| £ | |||||
| COST | |||||
| At beginning of year | 479 | ||||
| Disposals | (479) | ||||
| ______ | |||||
| At end of year | - | ||||
| ===== | |||||
| DEPRECIATION | |||||
| At beginning of year | 185 | ||||
| Charge for year | - | ||||
| On disposals | (185) | ||||
| --------- | |||||
| At end of year | - | ||||
| ===== | |||||
| NET BOOK VALUE | |||||
| At beginning of year | 294 | ||||
| ===== | |||||
| At end of year | - | ||||
| ===== | |||||
| 11. | DEBTORS | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other debtors and prepayments | 990 | 906 | |||
| ===== | ===== | ||||
| 12. | CREDITORS: Amounts falling due | ||||
| within one year | 2025 | 2024 | |||
| £ | £ | ||||
| Taxation and social security costs | 1,319 | 1,311 | |||
| Other creditors and accruals | 4,366 | 4,408 | |||
| __ | __ | ||||
| 5,685 | 5,719 | ||||
| ======= | ======= | ||||
| 13. | ANALYSIS OF NET ASSETS BETWEEN FUNDS | ||||
| Unrestricted: | Restricted | Total | |||
| General | Designated | ||||
| £ | £ | £ | £ | ||
| Cash at bank and in hand | 48,269 | 71,000 | 17,526 | 136,795 |
|
| Other net current liabilities | (4,695) | - | - | (4,695) |
|
| _____ | ___ | ___ | _____ | ||
| 43,574 | 71,000 | 17,526 | 132,100 |
||
| ========== | ======== | ======== | ========== |
Page 14
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
14. STATEMENT OF FUNDS
| At | Investment | |||||
|---|---|---|---|---|---|---|
| 2025 | Beginning | Gains/ | At End | |||
| of Year | Income | Expenditure | (Losses) | Transfers | of Year | |
| Unrestricted Funds: | £ | £ | £ | £ | £ | £ |
| General | 87,432 | 54,623 | (105,024) | - | 6,543 | 43,574 |
| Designated | 71,000 | - | - | - | - | 71,000 |
| ____ | __ | _____ | _ | __ | ____ | |
| Total unrestricted funds | 158,432 | 54,623 | (105,024) | - | 6,543 | 114,574 |
| ========= | ======= | ========= | ====== | ======= | ========= | |
| Restricted Funds: | ||||||
| Community Activities | 20,635 | 257 | (10,712) | - | - | 10,180 |
| Dementia Bereavement Service | 2,314 | - | - | - | (2,314) | - |
| Dementia Friendly South Tees | ||||||
| Community Programme | 168 | 38,950 | (32,877) | - | (3,270) | 2,971 |
| Office refurbishment | 101 | - | (101) | - | - | - |
| Power of Music | 1,176 | 1,000 | (2,076) | - | (100) | - |
| Your Active Living Fund | 1,700 | - | (848) | - | (165) | 687 |
| Music and Memories Project | 1,885 | - | (1,885) | - | - | - |
| Dementia Friendly Hartlepool | - | 500 | (300) | - | - | 200 |
| Middlesbrough Carers Fund | - | 6,554 | (2,636) | - | (694) | 3,224 |
| Karbon Homes Grant | - | 1,500 | (1,236) | - | - | 264 |
| ___ | ___ | ___ | _ | _ | __ | |
| Total restricted funds | 27,979 | 48,761 | (52,671) | - | (6,543) | 17,526 |
| ======== | ======== | ======== | ====== | ====== | ======= | |
| Total Funds | 186,411 | 103,384 | (157,695) | - | - | 132,100 |
| ========= | ========= | ========= | ====== | ====== | ========= | |
| At | Investment | |||||
| 2024 | Beginning | Gains/ | At End | |||
| of Year | Income | Expenditure | (Losses) | Transfers | of Year | |
| Unrestricted Funds: | £ | £ | £ | £ | £ | £ |
| General | 214,558 | 11,839 | (71,699) | 144 | (67,410) | 87,432 |
| Designated | 5,000 | - | (4,800) | - | 70,800 | 71,000 |
| ____ | __ | ____ | _ | __ | ____ | |
| Total unrestricted funds | 219,558 | 11,839 | (76,499) | 144 | 3,390 | 158,432 |
| ========= | ======= | ========= | ====== | ======= | ========= | |
| Restricted Funds: | ||||||
| Fusion cafe | 3,858 | - | - | - | (3,858) | - |
| Community Activities | 17,508 | 2,495 | (3,226) | - | 3,858 | 20,635 |
| Dementia Bereavement Service | 2,314 | - | - | - | - | 2,314 |
| Dementia Friendly South Tees | ||||||
| Community Programme | 88 | 38,000 | (34,730) | - | (3,190) | 168 |
| Middlesbrough Community Fund | 1,630 | - | (1,630) | - | - | - |
| Office refurbishment | - | 4,500 | (4,399) | - | - | 101 |
| Power of Music | - | 2,000 | (624) | - | (200) | 1,176 |
| Your Active Living Fund | - | 7,381 | (5,681) | - | - | 1,700 |
| Music and Memories Project | - | 4,000 | (2,115) | - | - | 1,885 |
| ___ | ___ | ___ | _ | _ | __ | |
| Total restricted funds | 25,398 | 58,376 | (52,405) | - | (3,390) | 27,979 |
| ======== | ======== | ======== | ====== | ====== | ======= | |
| Total Funds | 244,956 | 70,215 | (128,904) | 144 | - | 186,411 |
| ========= | ========= | ========= | ====== | ====== | ========= |
Page 15
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. STATEMENT OF FUNDS (Continued)
Unrestricted Designated Fund
The trustees previously agreed to ringfence an amount equivalent to six months net operating costs in case income streams cease and the charity is no longer able to continue. This amount was estimated at £71,000 and was transferred from general unrestricted funds into the designated unrestricted fund in the previous year.
Restricted Funds
Community Activities – donations received and usually applied to fund activities/dances for those living with dementia and their carers
Dementia Bereavement Service – this service was redesigned as ‘Emotional Support’. Dementia bereavement is multilayered and occurs when a carer can no longer meet their loved ones needs and they move into residential care; when a loved one is hospitalised; when dementia advances and behaviour and communication become challenging; when a loved one passes away we continue to provide post bereavement support. This fund is now closed.
Dementia Friendly South Tees Community Programme – Dementia Action Teesside was successful in securing the contract to deliver this programme via a competitive process lead by Middlesbrough Borough Council. The duration of the contract was three years (2022-2025) which has now been extended for 12 months until March 2026. A Dementia Friendly Community is a city, town or village where people with dementia are understood, respected and supported. In a Dementia Friendly Community people will be aware of and understand dementia, so that people with dementia can continue to live in the way they want to and in the community they choose. Dementia Friendly Communities are vital in helping people live well with dementia and remain a part of their community. DAT will continue to deliver a range of dementia friendly activities using music and dance, and raise awareness of dementia in public/private/community settings, delivering dementia awareness sessions.
Office Refurbishment – Tees Valley Community Foundation provided funding to update the office premises from which the charity operates. This included repairs and decoration, together with new office furniture and an additional laptop. This fund is now closed.
Power of Music - this is a three-year project with funding from the National Academy for Social Prescribing to provide music led activities which encourage social interaction in a safe and inclusive environment. Activities include regular dances and singing sessions. Music and dance can help trigger memories and emotions at various stages of the dementia journey, allowing familiar tunes and movement to tap into long term memories, providing a sense of wellbeing. This is a three-year project and is currently in year two.
Your Active Living Fund – aimed at dementia communities to support the growth of new physical activity in hard-to-reach communities. We have used some of this funding to research, test approaches, barriers and gaps for the growth of dementia friendly community activities, working closely with community groups who aspired to develop new activities in their place, village or community. This work will continue to expand in this financial year, with the aim of empowering groups to facilitate their own activities, using the framework from Dementia Action Teesside, we see this as capacity building in the dementia space, and helping secure more activities to help people live well with dementia. ‘You’ve Got This’ is a programme funded directly by Sport England, commissioned to Tees Valley Sport, and jointly managed locally by two organisations, Everyone Active (who are part of Redcar & Cleveland Borough Council), who managed the grant selection and award, and Tees Valley Community Foundation who hold and administer the funding.
Music and Memories Project – this project aims to provide weekly dances within Redcar for those living with dementia and was funded by the Woodsmith Foundation. This fund is now closed.
Dementia Friendly Hartlepool – DAT have been working with Maggie Gregg whose aim was to build a ten-foot memory bear from the clothing of individuals living with dementia. The grant from Dementia Friendly Hartlepool was provided to support Maggie’s work in awareness raising and to work in partnership towards an event to display the bear at Northern School of Art in Hartlepool.
Middlesbrough Carers Fund – We received a grant from Middlesbrough Council Carers Fund and entered into a service level agreement with Middlesbrough Borough Council to provide support to carers who encounter increased isolation and loneliness following a diagnosis and progression of dementia. The agreement is for a period of 12 months ending 31 March 2026.
Karbon Homes Grant – the grant from Karbon Homes is to support the delivery of dementia dances in Middlesbrough and Redcar.
Page 16
CLEVELAND ALZHEIMER’S RESIDENTIAL CENTRE LIMITED (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. STATEMENT OF FUNDS (Continued)
Restricted Funds (continued)
Fusion cafe – this once popular dementia café, which had been running since February 2006, ceased to take place during the pandemic. In that the funds were raised essentially from cash donations at café events, it would be impossible to return contributions to the donors. The trustees agreed, in the absence of the recommencement of the café, that the balance should be transferred to Community Activities.
Middlesbrough Community Fund – funding provided by Middlesbrough Borough Council towards a Music for the Mind project. The aim of the project was to improve the quality of life for those living with dementia by enabling them to express their feelings through art, music, singing and dancing and reduce social isolation.
15. TAXATION
HM Revenue & Customs have approved the charitable status of Cleveland Alzheimer’s Residential Centre Limited and its income is therefore exempt from tax, under Sections 505 and 506 of the Taxes Act 1988, provided that it is applied for charitable purposes only.
16. TRANSACTIONS WITH TRUSTEES AND CONNECTED PERSONS
The charity was under the control of the trustees throughout the year under review.
No trustee received remuneration from or was reimbursed expenses by the charity in the year under review (2024: none).
Chair of Trustees Mr H McGouran is also the CEO of Tees Foundation (formerly Tees Valley Community Foundation). In the previous year, the charity received restricted grant funding totalling £4,500 from Tees Foundation. Tees Foundation also rents office space to the charity. Rent of £6,000 (2024: £3,000) was charged for the year.
Trustee Gemma Brooke is also a director of Cygnet Law. Cygnet Law selected the charity as one of its supported organisations during the year and undertook independent fundraising activities on behalf of the charity. There is no formal agreement in place and no payments were made by the charity to Cygnet Law. The charity received donations totalling £5,674.50 from Cygnet Law.