DEMENTIA_CLUB_UK - Accounts

The trustees present their annual report and financial statements for the year ended 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

The charity's objects are:

(1) to promote good health and relieve need by: (i) providing support to persons living with dementia, their families and carers, including by providing advice, support and information; (ii) disseminating information and advice to persons living with dementia/alzheimer, their families and carers in order to improve their understanding and to enhance coping strategies; (iii) raising awareness of the symptoms and needs of persons living with dementia/alzheimer in the wider community; (iv) supporting research that includes the impact of gentle movement and exercise in relation to dementia and alzheimer's; and (v) providing experience-based and bespoke training for carers working with persons living with dementia/alzheimer.

(2) to advance the education of the public about dementia and about care and support for people living with dementia, their families and carers.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

As the pandemic continued from 2020, Dementia Club UK continued to run the 4 zoom sessions every week which were very popular and a life saver for many carers joining from around the country.

The carers group meetings especially providing seminars on various topics of interest to the carers by Andrew Wrensch have been informative and helpful. We also sometimes invited special guests like for example Dr David Jefferys – Senior Vice President in Eisai to talk about the latest medications for dementia. The most important part of the carers meeting however is giving the carers the opportunity to discuss any of their concerns and raise any medical questions especially as one of our Trustees Dr Angela Parker is a GP.

One of the biggest concerns raised by the carers was regarding visiting in care homes during the pandemic and ‘Unpaid carers’ not prioritised on the vaccination list. With my other hat on as a Councillor, The Ageing Well and Mental Health Champion of the Borough of Barnet and Vice Chairman of the Adults & Safeguarding committee, it was my duty to look into these matters and raise them with Public Health. When I heard about 2 care homes in Lancashire and in Sheffield informing me that they did not stop any visiting in their care homes, I decided to invite them at one of the carers group meetings and also invited Theresa Villiers MP who was very impressed to hear about their best practices. In fact, a few days later Theresa spoke at Parliament and also to Matt Hancock and Public Health England urging them to make changes and allow visiting in exceptional circumstances for those residents who had no mental capacity to understand about visiting behind screens.

I was delighted to have achieved the latest Government guidance policy changes on the 8th March 2021 allowing ‘visiting in care homes’ in exceptional circumstances and also successful in prioritising the ‘Unpaid carers’ to be added to the vaccination list.

As restrictions started to ease and the Government’s announcement to lift all restrictions was announced on the 19th July, Dementia Club UK had a reunion party on the 26th July also inviting the Mayor of Barnet. This will always be a memorable occasion as members who were isolated and lonely for so long attended. It was very overwhelming for many especially as we lost a few members during the pandemic. A Memorial plaque has been made and added to our website to commemorate those members who passed away.

Dementia Club UK started back at dementia club venues on 2nd August 2021. Members were still not very confident and some continued to wear face masks, but overall members were happy to have some normality back. We started back slowly and decided to choose and run 5 of the dementia club venues which were favourite with members.

Although the dementia club sessions returned, we still continued to provide zoom sessions twice a week instead of four times a week as many members who were housebound were grateful and look forward to still attend.

Dementia Club UK were also delighted to announce their partnership with Barnet Carers on the 11th June. Mike Rich the CEO of Barnet Carers attends the carers group meetings, and this provides carers another channel for receiving information and advice.

Dementia Club UK will be looking to start providing training next year about ‘Understanding Dementia’ to various organisations and businesses and looking to have the training CPD Certified. There is a great need in the community to continue raising more awareness about dementia which is growing at an alarming rate and is the number one killer. Providing training to organisations and businesses will help not only to build a better understanding about this terrible disease but also to try and stop the stigma associated with dementia. 

Dementia Club UK also announced the return of the dementia club venue at Barnet Copthall starting in January 2022. 

The charity's income is mainly derived from donations received. The statement of Financial Activities shows donations received of £26,870 and a net income over expenditure of £10,163 for the period. The trustees expect an increase in donations in the coming year.

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 between three and six 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 has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The charity is a company limited by guarantee without share capital use of "Limited" exemption as established by memorandum and articles incorporated on 11 December 2015 as amended by a special resolution registered at companies house on 18 July 2016.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

I report to the trustees on my examination of the financial statements of Dementia Club UK (the charity) for the year ended 31 December 2021.

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (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 2011 Act.

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:

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

the financial statements do not accord with those records; or

the financial statements 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 financial statements 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 financial statements to be reached.

Donations and activities

Support costs

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Dementia Club UK is a private company limited by guarantee incorporated in England and Wales. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). 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 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.

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.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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.

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 is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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, 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.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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.

Donations and activities

Activities and events

None of the trustees (or any persons connected with them) received any remuneration during the year.

Support costs

Administrative expenses

The average monthly number of employees during the year was:

There were no disclosable related party transactions during the year (2020- none).