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2024-07-27-accounts

APPENDIX 1 oscr Period start dale Mr￿1h Y8Ar Ju 2023 Period end dale Month July Y881 From To 27 2024 offi￿ of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered eharity number Charity's principal address Dementia Trust Renar￿ from Lillle Art Schwl T￿￿t SC045848 Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office {rf any) Dates acted if not for whole year lor body) entitled to appomt I￿￿kne (if any) Founder Founder I Chair Treasurer Trustee 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document The Dementia Arts Trust is an Uninc(Kporated Association. It replaced The Lrtue Art SchocA Trust, was spltt to (feate the Dementia Arts Trust and the Lrtlle Art Stars ISC050412}. This was founded by . The Dementia Arts Trust is administered in accordance th rts Constitutson. Trustee recruitment and appointment The Tnjstee team was restrudured to rec&Jntse p￿PIe.$ abilty to contribute in light of the prior to years and the impact upon the indNiduals and the activities by the Covid pandemic. Previous Trustees have been moved into advisory roles to enable us to retain their skills and knO￿edge. The core team of Trustees has been focused on survival and re-growlh. Apw)intrEnt and removal of tN)ard members is detailed in the constitution. Objectives and activities Charitable purposes To provide lrfe enhancing, struthred art classes to people living wrth Dement"a, their carers and those who are isolated wrthin the communty. The classes are deS￿ned and tested to support cognitsve fvncb"on, to aid th %)cial interackn and to create a sense of communty. Summary of the main activities in relation to these objects Our primary prc4Jud is Art in a sult￿$e"AlAS° which takes all the relevant materials into care homes and comrnunity settings to enable our trained staff and volunteers to rdlout our classes. We have and will continue to expand the number of care homes and communty dasses that we can attend om a monthly basis, as well a5 recruit arKI train the appropriate staff. We are looknng at updating our webpage to make it more interactive and include more blogs and pcdcasts, which engage with partners and the cornmunty.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period We have continued to develcy an indmdual and group tool which allows care homes and famity to reminisce and uses our stsuclured art classes to skn"mulate conversation and acttvrtTres. This is now being rolled out via local groups and care homes. We are actNely working with a variety of ¢C￿munrtY groups and Ihe NHS to roll out our therapeutic classes to a der aUd￿nCe. including those dealing wrth isolation, lemiinal illness and recuperats"rwJ from illness. Financial review Brief statement of the charity's policy on reserves The chartty has a reserves policy of sufficient unrestricted funds to cover three months operating costs, based upon an average operating cost of the prior 12 months. This amount is reviewed monthly. and any risks I CC(bcems are flagged to the Trustee board. There has been no requirement to flag anything during this pericMJ. Detai15 of any deficit Donated facilities and services Irf any) We are provided free space wrthin a community organisalion in Imamock to SUPFMXt their Dementia Prcfvjramme.

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's t￿￿teeS Signaturelsl Full namel51 Position {e.g. Chair) Chair l Founder Founder l Trustee Date 1710312025 1710312025

Enter SC No. below

APPENDIX 2

Enter charity name below

Dementia Arts Trust

SC045848

Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts
Period start date Period end date Period end date
For the period
from
28
Day
July
Month
2023
Year
to Day
27
Month
July
Year
2024
Section A Statement of receipts and payments Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 6,571 6,571 7,908
Legacies - - - - - - - - -
Grants 1 1,000 1 1 1 1,000 - -
Receiptsfrom fundraising activities 3,044 3,044 1,383
Gross tradingreceipts - - - - - - - - -
Income from investments other than
land and buildings - - - - - - - - -
Rentsfrom land & buildings - - - - - - - - -
Gross receipts from other charitable
activities 926 926 699
- - - - - - - - -
A1 Sub total A1 Sub total 11,541 - - - - - - - - - - 11,541 11,541 11,541 11,541 9,990
1 1
A2 Receipts from asset &
investment sales
Proceedsfromsale of fixed assets
Proceedsfromsale of investments
A2 Sub total -
-
-
Total receipts 11,541
-
-
~~— =~~
-
-
~~= —~~
-
-
~~—~~
-
-
-
-
11,541
9,990
~~—~~
A3 Payments
Expenses for fundraising activities 1 1,876 1 1 1 1,876 **1,307 **
Gross trading payments - - - - - - -
Investment management costs - - - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 16,172 16,172 16,172 16,172 16,172 13,449
Grants and donations
- - - - - - -
Governance costs:
- - - - - - -
Audit / independent examination 650 650 650 650 650 650 600 600
Preparation of annual accounts 650 650 510
Legal costs - - - - - - -
Other Other Other 586 586 4 43
- -
**A3 Sub total ** 19,934 - - - - - - - - - - 19,934 19,934 19,934 19,934 15,909
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total -
-
-
Total payments 19,934
-
-
~~—————~~
-
-
-
-
-
-
-
-
-
-
-
19,934
-
-
-
19,934
-
-
-
19,934
-
-
-
19,934
-
-
-
-
15,909
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
8,393)
(
-
-
-
8,393)
(
5,919)
(
-
8,393)
(
-
-
-
8,393)
(
5,919)
(
~~——————~~

APPENDIX 2

SC045848

Dementia Arts Trust

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
16,103
8,393)
(
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 16,103 22,022
Surplus / (deficit) shown on receipts and
payments account
8,393)
(
5,919)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
7,710 - - - 7,710 16,103
-
-

-
Fund to which

-
asset belongs

-
Market valuation
to nearest £

-
Last year
+
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
PC A ll 312






2 3
Printer A ll 137 1 2
Furniture A ll 125 2 4
Phone A ll 100 1 2
Case A ll 35 1 1
Chairs A ll 200 25 50
Laptop A ll 500 125 250
Laptop A ll 174 87 174
Details Total
1,583
Fund to which liability relates
1,583 243 486
Amount due
to nearest £
Last year
to nearest £
Details Total
Fund to which liability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Total
Print Name
-
-
Date of
approval
17 March 2025
17 March 2025

Draft Dementia Arts Account Submission July 2024 (2) / Statement of balances

December 2007

2

APPENDIX 2

SC045848

Dementia Arts Trust

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During this accounting period all funds were donated and unrestricted or fundraised by the charity and also unrestricted.

C2 Grants

C3a Trustee remuneration C3b Trustee remuneration - details

Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
Authority under which paid £

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Nature of transaction Number of
trustees
£
Number of
trustees
£
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

Draft Dementia Arts Account Submission July 2024 (2) / Notes

December 2007

3

APPENDIX 2

Draft Dementia Arts Account Submission July 2024 (2) / Notes

December 2007

4

APPENDIX 2

SC045848

Dementia Arts Trust

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
CAF / Amazon 573 573 606
CompanyDonation - - 1,855
Kindness & Co 596 596 1,400
CommunityGroupDonation 1,232 1,232 315
Refund 506 506
Just Giving 3,664 3,664 3,732
Total 6,571 - - - 6,571 7,908
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
SAC Grant 1,000 1,000 -
-
-
-
Total
1,000
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities
1,000 - 1,000 -
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last
period
to nearest £
Paid Classes 926 926 699
-
-
-
-
-
-
-
Total
926 - - - 926 699
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
AIAS Classes 13,081

13,081








9,605
Office Expenses 1,254 1,254 1,042
Ops / Core / Marketing 1,837 1,837 2,802
-
-
-
-
-
-
-
Total 16,172 - - - 16,172 13,449
- - - - - -

Draft Dementia Arts Account Submission July 2024 (2)Additional notes (1)

December 2007

APPENDIX 2

SC045848

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
Events
Unrestricted
fund 2 - enter
name of fund
below
Donations
Unrestricted
fund 3 - enter
name of fund
below
Just Giving
Unrestricted
fund 4 - enter
name of fund
below
Chargeable
Classes
Total
unrestricted
funds
Total
unrestricted
funds last
period
Donations 2,907 3,664 6,571 7,908
Legacies - -
Grants 1,000 1,000 -
Receipts from fundraising activities 3,044 3,044 1,383
Gross trading receipts - -
Income from investments other than land and buildings - -
Rents from land & buildings - -
Gross receipts from other charitable activities 926 926 699
Sub total
Receipts from asset & investment sales
3,044 3,907 3,664 926 11,541 9,990
-

Proceeds from sale of fixed assets
-
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
3,044 3,907 3,664 926 11,541 9,990
-
Expenses for fundraisingactivities 1,876 1,876 1,296
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 8,409 7,763 16,172 13,208
Grants and donations - -
Governance costs: - -
Audit / independent examination 650 650 600
Preparation of annual accounts 650 650 323
Legal costs - -
Other 586 586 295
- -
Sub total
Payments relating to asset and investment
movements
1,876 8,409 7,763 1,886 19,934 15,722
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
1,876 8,409 7,763 1,886 19,934 15,722
-
1,168 4,502)
(
4,099)
(
960)
(
8,393)
(
5,732)
(
-
1,168 4,502)
(
4,099)
(
960)
(
8,393)
(
5,732)
(
-
Nature and purpose of funds

Draft Dementia Arts Account Submission July 2024 (2)Additional notes (2)

December 2007

APPENDIX 3 OSCR k"0th5h (haril¥ Independent examinerfs report on the accounts DEhdEhJTiP< •ttS Rffjistered Charity 43 8 48 number Qn the acwunts of t harlty for the pwiod Pwiod stsrt d Pwiod end date pknth Y•r 2021 Srt 04rton pages 202 rwpon$ibilit•es of with the tern)5 of the Chariis and Trustee Investrnenl (So￿and) 2005 Ad the Ctsrives Acxx>Lrnts Isthndl Regulati￿2006 las amended). The chartty Injstees oxsidèrth trÉ audit requrement d ReguLaiion 1(X11 Idl ofthe Accounts Regulations doe$ not apply. ￿ is my resp￿￿￿lity to exarrine Ihe a(xxxJnts as wure(Y unrjer secti 4411) Ic) ofthe Atx snd b siatg wboJl& rnatters Iwe come to my attenuoft. Ba$ls ol Indep•ndtrrt My ex8rrinaa￿ is ￿TI&J Lxrt %•lth RegukU"on 11 olthe 2006 Ac(yJunts ¢xaminerf$ 5tatemert R￿[￿0th)Is$ An exarninati￿ ￿ude5 8 fe¥iew ofthe a(xxxJnling rgTr)rds kept bythe tharfty ￿ a compaFW ofth8 8(toJnt5 r¥Èsenied wilh Ih¢Jse rec(¥ds. Italso includes Considerati¢￿ cl any unLELS81 iterns ¢y disch)sures in the acrx%]rts and seeks explanatsons from the trustees ([m￿l￿g wh matters. The procedures undertaken do r￿t Providè au Ihe ewdence that wouhl be requtred in an au(lil a￿J. corwuenty, I do not eypress an audli (¥rMon c¥) U Mew glven by the aCc￿nts. knd•p•nd•nt gx8nbl#erf¥ In the cOu￿E of ffly 8xaM￿￿{￿, no to my attenti￿ [other than Ihat whtLth gTr￿S n to bebwe ihat in any fftateria raspect uirernwts.. to keep a￿￿Ints"￿g re¢￿ts Èn acc￿Jan￿ with se(•n 44(11 (al ofthe 2fA)5 Ad and RegLdalx)n 4 cf tfr.e 2CMJ6 ALf(xJrrts and ID prep¢ acojunls atx(wd Kilh the accountsw Te￿8 (Xx￿￿￿ y￿1h ReQ￿alK￿ 9 knwnts Regulati￿¥ have met or tO7trith, my opknkn. attenDon th¥n in orrfFT to Sillne￿: 14aTh: Relovant wof*5siofbal qualificalionlsl orbody lif aryl: Addr•ts: Plettsedelete the Intsb

APPENDIX 3 Disclosure section Cknty complete rf ￿ exanNner needs to highlight maMal problerns. Glvè here brlel details ol any Itsms that the •xamlnor w15h•s to disclo8¢