Charity registration number 1168397 (England and Wales)
Company registration number 09913673
DEMENTIA CLUB UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
DEMENTIA CLUB UK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
L Rutter
A Parker
N Rutter
V Chodosh
D Longstaff
Charity number (England and Wales)
1168397
Company number
09913673
Principal address
6 Kingswood Close
London
N20 9PX
Registered office
Churchill House
137-139 Brent Street
London
NW4 4DJ
Independent examiner
Anthony Epstein FCA
Paragon Partners Limited
Churchill House
137 - 139 Brent Street
London
NW4 4DJ
DEMENTIA CLUB UK
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 - 9
DEMENTIA CLUB UK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2024.

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.

Objectives and activities

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.

Achievements and performance

Dementia Club UK continues to grow in reach and impact, with our sessions remaining highly popular and well-attended. In 2024, we expanded our offering through an exciting new partnership with the Over 50s Barnet Walking Football Team. This collaboration has enabled us to run two additional activity sessions each month, bringing the total number of dementia club sessions to eight per month, delivered at various venues across the London Borough of Barnet.

We are proud to be the first organisation in Barnet to establish a Walking Football initiative specifically tailored for people over 50, including those living with dementia. The sessions are held at Copthall Sports Centre and run for two hours in total. The first hour takes place in the sports hall, where participants enjoy a variety of inclusive physical activities and games, all designed to be suitable for everyone including those using wheelchairs. These activities provide valuable physical stimulation, promoting brain health and wellbeing.

The second hour is spent in the Copthall café area, where members can relax and socialise over teas, coffees, and cakes. During this time, we engage participants in light-hearted quizzes, bingo games, and often enjoy live musical entertainment, creating a warm, uplifting environment that supports emotional wellbeing and community bonding.

Our weekly Carers Group Meetings continue to take place every Tuesday evening from 7:00pm to 8:30pm. These sessions are widely recognised and attract referrals from GP surgeries, social prescribers, and carers both within Barnet and nationally often signposted through our dementia training programmes. The meetings offer a supportive and informative environment where carers can share experiences, discuss challenges, and celebrate successes. Guest speakers are regularly invited to offer specialist advice such as legal professionals speaking on Wills and Lasting Power of Attorney, and accountants providing financial guidance. We are grateful to our ongoing partners, Barnet Carers and WALFINCH, for their continued support and collaboration.

Our CPD-certified Dementia Training Programme, delivered in partnership with Barnet Council, remains highly successful. Training sessions are available both online and in-person via Eventbrite and have been delivered to a wide range of stakeholders, including businesses, healthcare organisations, care homes, and individuals. Participants receive formal recognition through our certification process: either as organisations ‘Working Towards Becoming Dementia Friendly’, in alignment with the Mayor of London’s initiative, or as individuals recognised as Dementia Champions.

DEMENTIA CLUB UK
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

The training includes a comprehensive module on 'Understanding Dementia & Prevention Strategies', responding to the urgent public health challenge of dementia, now the leading cause of death in the UK. The course explores preventative measures backed by scientific research, addressing associated risks such as type 2 diabetes and stroke, and offering guidance on dietary choices, lifestyle changes, and health-optimising behaviours to reduce risk factors.

We are also pleased to have welcomed a new Trustee to the charity in 2024, a retired doctor, bringing the number of retired medical professionals on our board to two. Both doctors regularly attend our sessions and one continues to offer blood pressure and hearing checks, providing an invaluable on-site health monitoring service for our members.

In addition to our regular activities, we also continue to organise annual outings for members an eagerly anticipated highlight that brings joy, companionship, and a sense of normality for those living with dementia and their carers.

Financial review

The charity's income is mainly derived from donations and general grants received. The statement of Financial Activities shows a total income of £129,681 (2023 - £46,312) and a net income over expenditure of £72,874 (2023 - £3,757 deficit) for the 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.

Structure, governance and management

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:

L Rutter
M Rutter
(Resigned 14 August 2025)
A Parker
N Rutter
V Chodosh
D Longstaff

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.

L Rutter
Trustee
Dated: 17 September 2025
DEMENTIA CLUB UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DEMENTIA CLUB UK
- 3 -

I report to the trustees on my examination of the financial statements of Dementia Club UK (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. 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

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:

1

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

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 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; or

4

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 financial statements 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.

Anthony Epstein FCA
Paragon Partners Limited
Churchill House
137 - 139 Brent Street
London
NW4 4DJ
17 September 2025
DEMENTIA CLUB UK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
129,578
46,216
Investments
4
103
96
Total income
129,681
46,312
Expenditure on:
Charitable activities
5
46,056
33,709
Other expenditure
7
10,751
16,360
Total expenditure
56,807
50,069
Net income/(expenditure) and movement in funds
72,874
(3,757)
Reconciliation of funds:
Fund balances at 1 January 2024
57,112
60,869
Fund balances at 31 December 2024
129,986
57,112

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DEMENTIA CLUB UK
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 5 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
129,986
57,112
Net current assets
129,986
57,112
The funds of the charity
Unrestricted funds
10
129,986
57,112
129,986
57,112

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 2024.

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 17 September 2025
L Rutter
Trustee
Company registration number 09913673 (England and Wales)
DEMENTIA CLUB UK
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
1
Accounting policies
Charity information

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.

1.1
Accounting convention

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" 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 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.

1.2
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.

1.3
Charitable funds

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

1.4
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.

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.
1.5
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 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.

DEMENTIA CLUB UK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 7 -
1.6
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.

Derecognition of financial liabilities

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

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
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
121,978
30,252
General grants received
7,600
15,964
129,578
46,216
DEMENTIA CLUB UK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Income from listed investments
103
96
5
Charitable activities
2024
2023
£
£

Activities and events

46,056
33,709
6
Trustees

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

7

Support costs

Unrestricted
Total
funds
2024
2023
£

Administrative expenses

10,751
16,360
10,751
16,360
8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Volunteers
11
11

 

9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

DEMENTIA CLUB UK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
10
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.

At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
57,112
129,681
(56,807)
129,986
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
60,869
46,312
(50,069)
57,112
11
Related party transactions

There were no disclosable related party transactions during the year (2023- none).

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