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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 02791056 REGISTERED CHARITY NUMBER: 1017488

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

M.K. Multiple Sclerosis Therapy Group Limited

Connolly Accountants & Business Advisors Ltd Chartered Certified Accountants The Stable Yard Vicarage Road Stony Stratford Milton Keynes Buckinghamshire MK11 1BN

M.K. Multiple Sclerosis Therapy Group Limited

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15 to 16

M.K. Multiple Sclerosis Therapy Group Limited

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

Trustee report for year ended 31st March 2023

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of the Charities (SORP) FRS102 'Accounting and Reporting by Charities' (effective 1st January 2015).

Principal Activity

The Company was incorporated to provide relief to sufferers of Multiple Sclerosis from a permanent base in Milton Keynes. (MKMSTG). We also treat other conditions such as Fibromyalgia, Parkinson's, Arthritis, Cancer, Cerebral Palsy (CP), Autism and Sports Injury. Funds for the upkeep of the centre are generated by payment for treatment, fund raising, sponsorship, donations, subscription and grants.

Review of activities

The financial year April 2022 to March 2023 has been tough for MKMSTG as it has for all, coming out of the pandemic. We decided during the year to relax the rules and protocols in place because of Covid. The wearing of a mask would be up to the individual and no longer compulsory. The taking temperatures of all entering would continue and hand sanitiser still available to use throughout the Therapy Centre.

We started this financial year with the hope of increasing our membership and also offering more therapy appointments. In April and May, it appeared we were on course to do this as operating Income, which includes members payments, substantially increased. However, as the year progressed and membership increased, there appeared to be a wave effect. Some months, operating Income rose and then the following it fell again. It has been a disappointing year in this regard. The new EFT clinic (Emotional Freedom Technique) started receiving clients at the end of March 2022. After some advertising and approach to residential retirement homes, the clinic did not attract the numbers we were hoping for. We had about 12 new clients take advantage of reduced payment and free membership but several did not return after their initial sessions. Most of the Long Covid clients having HBOT (Hyper-baric Oxygenation Therapy) found this helped considerably with their symptoms. However, once they were feeling better, did not continue with the treatment. The cost of living crisis does seem to have affected the numbers of clients attending the centre and the Trustees are aware of the situation regarding numbers of attendees.

On the brighter side, the Therapy Centre has received many donations and help from our supporters. In April, we finally found a garden landscaper to lay a slab path to the compressor room from the back door as this was becoming increasingly dangerous for our volunteers. Lawnscape Gardeners gave their time freely and we only paid for the supplies. In December, a member, Gary Marsh, asked his Company, Collingwood Lighting, to donate new LED lights to help cut the cost of electricity. Again the LED lights and work to install was donated freely. The Trustees wish to thank these two Companies for their generous support of the Charity. In July, the Rotary Group of Woburn Sands held a race night and gave us £500 from the proceeds. This was put towards the purchase of a new CCTV for the oxygen chamber. A donation from Great Linford Parish Council enabled us to purchase a new ultrasound machine. In September, we held an open day which was well attended and at Christmas a mincepie and coffee morning was enjoyed by members and volunteers. In March 2023, we joined Local Giving and entered the Mad March Match Fund the Community Foundation were running. Due to generous donations via Local Giving, totalling £1000, we were able to receive the maximum match amount of £1000 from the Community Foundation. However, the £2000 will appear in the next financial year. The Trustees would like to thank individual supporters, MK Community Foundation and Companies for their generous support of the Charity.

The Trustees are aware of an ongoing investigation regarding subsidence of the building and Compressor Room in Hollin Lane, Stacey Bushes. It is in the hands of the Landlord's (MK Community Foundation) Agent (Hornbeam) and their Insurers.

Operating Income

1

M.K. Multiple Sclerosis Therapy Group Limited

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

Operating income for this accounting period (which includes payments and subscriptions) was £38,725. Substantially higher than last year. Donations/fundraising was £3,428. Total Income was £44,053, Expenditure was £42,825. This has resulted in a surplus of £1,228.

The Trustees would like to thank the centre manager, volunteer operators and therapists for their work, dedication and help in continuing to keep the MK MS Therapy Centre open and operating safely. We continue providing much needed therapies for our members, the local community and wider area. Our thanks also to our Patron, Dr Fernandes, the Management Committee, Hon Secretary, Chair and Committee members, for their hard work and continued support.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02791056 (Not specified/Other)

Registered Charity number

1017488

Registered office

4 Hollin Lane Stacey Bushes Milton Keynes Buckinghamshire MK12 6HT

Trustees

Ms R Heredia Managing Director Ms J Bohn Company Secretary L Sutton

Company Secretary

Ms J Bohn

Independent Examiner

Declan Connolly FCCA Connolly Accountants & Business Advisors Ltd Chartered Certified Accountants The Stable Yard Vicarage Road Stony Stratford Milton Keynes Buckinghamshire MK11 1BN

2

M.K. Multiple Sclerosis Therapy Group Limited

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of M.K. Multiple Sclerosis Therapy Group Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 31 July 2023 and signed on its behalf by:

Ms R Heredia - Trustee

3

Independent Examiner's Report to the Trustees of M.K. Multiple Sclerosis Therapy Group Limited

Independent examiner's report to the trustees of M.K. Multiple Sclerosis Therapy Group Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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

  4. the accounts 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 accounts to be reached.

Declan Connolly FCCA

Connolly Accountants & Business Advisors Ltd Chartered Certified Accountants The Stable Yard Vicarage Road Stony Stratford Milton Keynes Buckinghamshire MK11 1BN

31 July 2023

4

M.K. Multiple Sclerosis Therapy Group Limited

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
42,550
-
Other trading activities
2
84
-
Investment income
3
744
-
Other income
-
675
Total
43,378
675
EXPENDITURE ON
Raising funds
4
25,453
4,847
Charitable activities
Fundraising
7,158
5,334
Other
33
-
Total
32,644
10,181
NET INCOME/(EXPENDITURE)
10,734
(9,506)
Transfers between funds
13
(50)
50
Net movement in funds
10,684
(9,456)
RECONCILIATION OF FUNDS
Total funds brought forward
81,665
10,000
TOTAL FUNDS CARRIED FORWARD
92,349
544
2023
Total
funds
£
42,550
84
744
675
44,053
30,300
12,492
33
42,825
1,228
-
1,228
91,665
92,893
2022
Total
funds
£
34,089
118
63
10,000
44,270
26,253
13,525
143
39,921
4,349
-
4,349
87,316
91,665

The notes form part of these financial statements

5

M.K. Multiple Sclerosis Therapy Group Limited

Balance Sheet 31 MARCH 2023

Unrestricted
Restricted
funds
fund
Notes
£
£
FIXED ASSETS
Tangible assets
9
954
544
CURRENT ASSETS
Debtors
10
1,923
-
Cash at bank and in hand
90,415
-
92,338
-
CREDITORS
Amounts falling due within one year
11
(943)
-
NET CURRENT ASSETS
91,395
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
92,349
544
NET ASSETS
92,349
544
FUNDS
13
Unrestricted funds:
General fund
Restricted funds:
General Fund Restricted
TOTAL FUNDS
2023
Total
funds
£
1,498
1,923
90,415
92,338
(943)
91,395
92,893
92,893
92,349
544
92,893
2022
Total
funds
£
358
-
92,870
92,870
(1,563)
91,307
91,665
91,665
81,665
10,000
91,665

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

6

continued...

M.K. Multiple Sclerosis Therapy Group Limited

Balance Sheet - continued 31 MARCH 2023

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

The financial statements were approved by the Board of Trustees and authorised for issue on 31 July 2023 and were signed on its behalf by:

R Heredia - Trustee

J Bohn - Trustee

The notes form part of these financial statements

7

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost
Fixtures and fittings - 3 years
Computer equipment - 3 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Government grants

Grant income is recognised in accordance with the Charities SORP paragraph 5.8, with grant income being recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

continued...

8

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

2.
OTHER TRADING ACTIVITIES
Shop sales income
3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
HBO costs
Support costs
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Rent
2023
£
84
2023
£
744
2023
£
5,247
158
2,666
5,025
868
119
6,637
7,206
27,926
2023
£
509
5,247
2022
£
118
2022
£
63
2022
£
5,247
122
2,325
2,836
1,281
88
5,622
7,048
24,569
2022
£
176
5,247

continued...

9

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

8.

Trustees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
34,089
Other trading activities
118
Investment income
63
Other income
-
Total
34,270
EXPENDITURE ON
Raising funds
26,253
Charitable activities
Fundraising
13,525
Other
143
Total
39,921
NET INCOME/(EXPENDITURE)
(5,651)
RECONCILIATION OF FUNDS
Total funds brought forward
87,316
TOTAL FUNDS CARRIED FORWARD
81,665
2023
3
Restricted
fund
£
-
-
-
10,000
10,000
-
-
-
-
10,000
-
10,000
2022
3
Total
funds
£
34,089
118
63
10,000
44,270
26,253
13,525
143
39,921
4,349
87,316
91,665
2022
3
Total
funds
£
34,089
118
63
10,000
44,270
26,253
13,525
143
39,921
4,349
87,316
91,665
44,270
26,253
13,525
143
39,921
4,349
87,316
91,665

continued...

10

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

9. TANGIBLE FIXED ASSETS

Freehold
Plant and
property
machinery
£
£
COST
At 1 April 2022
31,770
47,683
Additions
-
725
Disposals
(31,770)
-
At 31 March 2023
-
48,408
DEPRECIATION
At 1 April 2022
31,770
47,683
Charge for year
-
181
Eliminated on disposal
(31,770)
-
At 31 March 2023
-
47,864
NET BOOK VALUE
At 31 March 2023
-
544
At 31 March 2022
-
-
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
Deferred government grants
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
25,095
2,507
107,055
-
924
1,649
(2,148)
(1,160)
(35,078)
22,947
2,271
73,626
24,902
2,342
106,697
95
233
509
(2,148)
(1,160)
(35,078)
22,849
1,415
72,128
98
856
1,498
193
165
358
2023
2022
£
£
1,923
-
2023
2022
£
£
158
-
785
888
-
675
943
1,563

continued...

11

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 2022
£ £
Within one year 5,247 5,247
Between one and five years 5,247 10,494
10,494 15,741
13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£ £ £ £
Unrestricted funds
General fund 81,665 10,734 (50) 92,349
Restricted funds
General Fund Restricted 10,000 (9,506) 50 544
TOTAL FUNDS 91,665 1,228 - 92,893
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 43,378 (32,644) 10,734
Restricted funds
General Fund Restricted 675 (10,181) (9,506)
TOTAL FUNDS 44,053 (42,825) 1,228

continued...

12

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 87,316 (5,651) 81,665
Restricted funds
General Fund Restricted - 10,000 10,000
TOTAL FUNDS 87,316 4,349 91,665
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 34,270 (39,921) (5,651)
Restricted funds
General Fund Restricted 10,000 - 10,000
TOTAL FUNDS 44,270 (39,921) 4,349
A current year 12 months and prior year 12 months combined position is as follows:
Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.23
£ £ £ £
Unrestricted funds
General fund 87,316 5,083 (50) 92,349
Restricted funds
General Fund Restricted - 494 50 544
TOTAL FUNDS 87,316 5,577 - 92,893

continued...

13

M.K. Multiple Sclerosis Therapy Group Limited

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 77,648 (72,565) 5,083
Restricted funds
General Fund Restricted 10,675 (10,181) 494
TOTAL FUNDS 88,323 (82,746) 5,577

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

14

M.K. Multiple Sclerosis Therapy Group Limited

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations general 2,391 2,309
Operating income 38,725 29,352
Fund raising 1,037 611
Other income 397 1,732
Great weather lottery - 85
42,550 34,089
Other trading activities
Shop sales income 84 118
Investment income
Deposit account interest 744 63
Other income
Community foundation 675 10,000
Total incoming resources 44,053 44,270
EXPENDITURE
Raising donations and legacies
Rent 5,247 5,247
Rates and water 158 122
Insurance 2,666 2,325
Light and heat 5,025 2,836
Telephone 868 1,281
Postage and stationery 119 88
HBO costs 6,637 5,622
20,720 17,521
Other trading activities
Purchases 154 216
Cleaning 2,220 1,468
2,374 1,684
Charitable activities
Therapist costs 12,414 13,525
Carried forward 12,414 13,525

This page does not form part of the statutory financial statements

15

M.K. Multiple Sclerosis Therapy Group Limited

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
£ £
Charitable activities
Brought forward 12,414 13,525
CRB checks 33 -
12,447 13,525
Other
Gifts 33 98
IT costs - 45
33 143
Support costs
Management
Maintenance 1,539 1,609
Office manager 4,400 4,400
Plant and machinery 181 -
Fixtures and fittings 95 95
Computer equipment 234 82
6,449 6,186
Finance
Bank charges 22 127
Governance costs
Accountancy and legal fees 780 735
Total resources expended 42,825 39,921
Net income 1,228 4,349

This page does not form part of the statutory financial statements

16