Dementia Pioneers CIC

Dementia Pioneers CIC
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3

Dementia Pioneers CIC Accountants' Report For the year ended 31 March 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Dementia Pioneers CIC for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of Dementia Pioneers CIC, as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Dementia Pioneers CIC and state those matters that we have agreed to state to the Board of Dementia Pioneers CIC, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dementia Pioneers CIC and its members as a body for our work or for this report. It is your duty to ensure that Dementia Pioneers CIC has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Dementia Pioneers CIC. You consider that Dementia Pioneers CIC is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Dementia Pioneers CIC. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Mr Simon Waters FCCA SJW ACCOUNTANTS Casterton Suite, Clawthorpe Hall Business Centre Burton in Kendal Carnforth Lancashire LA6 1NU 29 October 2026 1

Dementia Pioneers CIC
Accountants' Report
For the year ended 31 March 2026

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Dementia Pioneers CIC for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

http://rulebook.accaglobal.com.

This report is made solely to the member of Dementia Pioneers CIC, as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Dementia Pioneers CIC and state those matters that we have agreed to state to the Board of Dementia Pioneers CIC, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at

http://www.accaglobal.com/factsheet163.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dementia Pioneers CIC and its members as a body for our work or for this report.

It is your duty to ensure that Dementia Pioneers CIC has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Dementia Pioneers CIC. You consider that Dementia Pioneers CIC is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dementia Pioneers CIC. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Mr Simon Waters FCCA
SJW ACCOUNTANTS
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
29 October 2026

1

Dementia Pioneers CIC
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,989	2,846
		1,989	2,846
Current assets
Debtors: amounts falling due within one year		2,376	2,914
Cash at bank and in hand		0	30,702
		2,376	33,616
Creditors: amount falling due within one year		(23,512)	(30,069)
Net current assets		(21,136)	3,547

Total assets less current liabilities		(19,147)	6,393
Provisions for liabilities		(377)	(711)
Net assets		(19,524)	5,682

Reserves
Called up share capital	4	100	100
Income and expenditure account		(19,624)	5,582
Members' funds		(19,524)	5,682

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income and expenditure account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 October 2026 and were signed by:

-------------------------------
Garuth Chalfont
Director

2

Dementia Pioneers CIC
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Dementia Pioneers CIC is a private company, limited by shares, registered in England and Wales, registration number 07997824, registration address Flat1, The Old Rectory, Rectory Gardens, Cockerham, Lancaster, Lancashire, LA2 0ED.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10 Years Straight Line
Fixtures and Fittings	10 Years Straight Line
Computer Equipment	3 Years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	3,427	300	2,577	6,304
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2026	3,427	300	2,577	6,304
Depreciation
At 01 April 2025	2,258	44	1,156	3,458
Charge for year	262	42	553	857
On disposals	-	-	-	-
At 31 March 2026	2,520	86	1,709	4,315
Net book values
Closing balance as at 31 March 2026	907	214	868	1,989
Opening balance as at 01 April 2025	1,169	256	1,421	2,846

4.

Share Capital

Authorised
1,000 Class A shares of £0.10 each

Allotted, called up and fully paid	2026 £		2025 £
1,000 Class A shares of £0.10 each	100		100
	100		100

5.	Change of Name and Organisation Status The company has changed its name to Dementia Pioneers CIC during the period. The company now operates as a Comunity Interest Company. The company's year end has changed to 31 March.

6.	Controlling Parties The company's ultimate controlling party is Mr G E Chalfont by virtue of their interest in the share capital of the company.

3