The trustees present their annual report and financial statements for the year ended 31 December 2025.
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 number of people diagnosed with dementia continues to rise, dementia remains a growing concern. Dementia Club UK continues to bring smiles to people living with dementia and to provide information, advice and support to families and carers, giving them hope and an additional lifeline. We have increased our programme to 14 sessions a month across eight different venues throughout the London Borough of Barnet. Our sessions continue to be popular and well attended. This year also marks 10 years since our registered charity was established.
Our sessions with the Over 50s Barnet Walking Football Team (BWFT) at Copthall Leisure Centre continue to attract more members. As we were the first organisation in Barnet to establish a walking football initiative specifically tailored for people over 50, including those living with dementia, there has been considerable interest from other boroughs and organisations wishing to learn from our work and establish similar sessions. Dementia Club UK and BWFT complement each other well. We provide advice and expertise on dementia, while BWFT volunteers provide their services to help members enjoy the various sporting activities we arrange around the hall. I have also introduced additional games to maintain interest.
As a fitness professional, I believe that exercise is important for both the body and the brain. Participating in a sporting activity that you enjoy is one way of keeping the brain stimulated and the body exercised. This is particularly valuable for people living with dementia, helping them to remain stimulated and active while promoting brain health and overall wellbeing. Music, however, is also extremely important for people living with dementia and, as with all our sessions, we ensure that members enjoy an hour of live musical entertainment to conclude each session.
Our weekly Carers Group Meetings continue to take place every Tuesday evening from 7:00pm to 8:30pm. These sessions are widely recognised and receive referrals from GP surgeries, Memory Clinic, Alzheimer’s Society, Age UK and social prescribers. They also attract carers from both within Barnet and across the country, many of whom are signposted to us through our dementia training programmes. The meetings provide a supportive and informative environment in which carers can share their experiences, discuss challenges and celebrate successes. Guest speakers are regularly invited to offer specialist advice, including legal professionals who speak about Wills and lasting powers of attorney, and accountants who provide 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 through 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.
The training includes a comprehensive module on ‘Understanding Dementia & Prevention Strategies’, responding to the urgent public health challenge presented by dementia, which is now the leading cause of death in England and Wales. 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 other health-optimising behaviours that can help to reduce risk factors.
In addition to our regular activities, we continue to organise annual outings for our members. These are eagerly anticipated highlights that bring joy, companionship and a sense of normality to people living with dementia and their carers.
The charity's income is mainly derived from donations and general grants received. The statement of Financial Activities shows a total income of £37,542 (2024 - £129,681) and a net expenditure over income of £72,874 deficit (2024 - £72,874 surplus) 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.
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 2025.
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.
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 Companies Act 2006.
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 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
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.
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 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" 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.
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.
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
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:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
There were no disclosable related party transactions during the year (2024- none).