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2025-03-31-accounts

CEREBRAL PALSY PLUS

COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS 31st MARCH 2025

Company Registration Number 3553651

Charity Number 1070079

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 MARCH 2025

CONTENTS PAGE(S)
Contents 1
Trustees Annual Report 2 - 11
Independent examiner’s report to the members 12 - 13
Statement of financial activities 14
(incorporating the Income and expenditure account)
Balance sheet 15
Notes to the financial statements 16 - 24

1

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Cerebral Palsy Plus is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association. It is incorporated in the United Kingdom.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name CEREBRAL PALSY PLUS Charity registration number 1070079 Company registration number 3553651 Registered office The Vassall Centre Gill Avenue Bristol BS16 2QQ

The trustees

The trustees who served the charity during the period are shown below in the Trustees’ Report.

Secretary Robyn Taylor

Bankers

Lloyds Bank plc PO Box 1000 Andover BX1 1LT

2

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Cerebral Palsy Plus is run by a management committee, all of whom are volunteers.

The trustees that run our charity include service-users/members and carers and professionals. The trustees set the charity’s strategy to ensure that the vision, aims and objectives are fulfilled. Operational matters are delegated to the Development Co-ordinator and a small team of staff, all of whom are part-time. The trustees regularly review operations with the Development Co-ordinator. The Treasurer and trustees maintain financial control by working closely with the Development Coordinator, who is the charity’s longest serving and most senior employee. All on-line banking is authorised by two people who are not related and there are similar procedures and safeguards for cheque payments.

The trustees meet on a regular basis at least 10 times per year. Minutes are taken to record matters discussed, decisions and action required. An annual financial review meeting is held, where the accounts, annual return and annual report are discussed. The trustees review service provision, achievements and outcomes throughout the year.

OBJECTIVES AND ACTIVITIES

To promote the care, welfare, interest, treatment, education, employment and advancement of people with cerebral palsy and other disabilities living in Bristol, South Gloucestershire and North Somerset.

To achieve this our charity provides social, leisure and sports activities, respite breaks, mobility/disability aids and assistive equipment, information, signposting, financial assistance, practical support, training, learning and work experience opportunities, and a remote and face-to-face talking therapy service.

This report covers from the 1 April 2024 to 31 March 2025 and highlights some of our main activities and achievements.

Projects, Services & Activities

All our projects, service and activities improve the welfare of children, young people and adults affected by cerebral palsy (CP).

They improve emotional and physical well-being and promote inclusion.

In providing our services, we have ensured that we meet the Commission’s guidance on public benefit, particularly the benefits of improved emotional and physical health. We consult and undertake surveys with our members to prioritise our services and projects in accordance with their needs and the funds available.

All our programmes are designed to meet the needs of our members and their families and are, therefore, free of charge and easy to access. Our activities help to overcome physical and attitudinal barriers, improve confidence, skills and well-being and alleviate loneliness and isolation.

3

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Through regular contact and building relationships with our members, their parents and other family carers we identify and recognise the different needs that cerebral palsy can create.

In view of this our programmes are varied and tailored to meet these differing needs. Everything that we provide for our members is free of charge. Our programme includes:-

Members can apply for small sums of money and are helped to complete application forms to obtain additional funds and larger amounts from other grant-giving organisations. Money received is mainly to obtain equipment and other things that improve their lives such as assistive technology, disability aids and equipment.

They can also apply for short breaks which offer respite to carers or strengthen family bonds. Hardship funds for those in extreme difficulties to assist with provision of necessities such as food and utilities.

4

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Achievements and performance

Notable achievements

We improved and extended the range of services and activities provided and introduced new activities and services in accordance with goals set in our business plan 2023-2026 .

A North Somerset project coordinator was recruited and set up a programme of events.

They also recruited three new trustees and volunteers to assist at the Friendship club.

They have worked with a young member and young volunteer to develop the role of Youth Ambassador.

Volunteers have received training and a volunteer handbook.

Our membership reached an all-time high of over 445 members.

Significant work was carried out by our admin assistant to cleanse the database and ensure all members are current.

We provided mentoring and associated support to enable members to become trustees, or act as representatives or ambassadors, and we provided very successful work experience opportunities for young adult members.

Membership of our popular Swimming Club has continued to grow, and we continue to be happy with the facilities provided at our home at New Siblands School in Thornbury. We have received significant funding towards the provision of swimming activities in future years and are committed to providing this service to members in the future.

Social, Sports and Leisure Activities

Amongst those social, sports and leisure activities that we provided during the year were-

5

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Structure, Governance and Management

Trustees

The charity may appoint any person who is willing to undertake the responsibilities of being a trustee.

If a person expresses interest in becoming a trustee, a formal application is submitted, and the trustees determine if their skills and experience will complement those already on the Board.

New trustees are provided with an information pack and given induction.

We offer basic and enhanced training to trustees about their duties and responsibilities. This is provided by local voluntary infrastructure organisations & a bespoke trainer.

Trustees meet monthly and additional meetings are held when required. They hold a strategic overview of our charity and make decisions on all matters which affect the smooth running and development of our organisation.

The Chair, vice-chair, treasurer and secretary have clear responsibilities. Other trustees take the lead for specific work and projects, such as HR and the business plan development.

Financial

Financial procedures are in place for staff and trustees to ensure safeguarding of funds, recording information and producing reports.

Bank payments need approval by the Treasurer, or in his absence, the Chair. Any significant one-off expenditure requires approval of the Board.

Financial accounts are finalised by the Treasurer and reviewed by an independent accountant following the year-end.

6

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Statement on the Charity’s reserves

A proportion of the money required by our charity comes from sub-letting a large, commercial building in Dovercourt Road, Bristol.

Funds have been set aside to cover ongoing maintenance of the Dovercourt Road property to comply with regulations and improve standards. We understand the MEEs (Minimum Energy Efficiency) regulations and their impact on our responsibilities as landlord. There remains the risk that previously identified improvements and repairs need to be completed such as the installation of further PVC windows and improving insulation and other energy-efficiency measures.

Money spent on our Dovercourt Road property will ensure we receive significant rental income both now and in the future.

The building is currently used as a day-centre for disabled people. Since the year end, we have agreed an increased annual rent of £67,500, for at least the next five years.

The charity liaises regularly with the tenant about the repair and renovation work which is required to the premises and retain designated funds to cover the charity’s potential exposure to costs which may be incurred in the years ahead.

In recent years, designated funds of £20,000 each have been created for Youth Engagement, Job Creation and Cost of Living Support. These funds are yet to have been fully utilised, but the Charity is currently refreshing its Strategy, and there is the expectation that we shall target these areas in the short to medium term, and that these funds will be utilised as we provide these services to members. The cost of living fund is being accessed increasingly as it becomes better known to members.

A further £30,000 had previously been designated to a business plan implementation fund, to allocate funding towards the implementation of our refreshed business plan. We consider that half of this fund has been spent in the year, as we have expanded our services into North Somerset, and further amounts will be spent implementing new initiatives in future years.

The total funds held by the Charity are £249,800 of which £180,614 are designated reserves, £36,200 are restricted income funds and £32,986 are undesignated funds which can be used in unrestricted ways to deliver new and existing services to members.

The trustees aim to hold free reserves equating to at least 6 months running costs and the level of undesignated funds currently meets that aim.

We have accumulated reserves over the past years, as the level of activities and services we have been able to offer our members have been restricted. However, have actively liaised with members to help inform our new business plan, which has set out our strategies for the next 3 to 5 years, including the provision of enhanced and additional services to members.

7

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Staff

We employ thirteen staff all of which are part time. Six of them work five hours a week or less.

All staff are given full induction and training to equip them to fulfil their roles and responsibilities.

Staff receive regular supervision and are appraised annually. Our most senior staff member, who is responsible for the overall day to day running of our charity, has a regular supervision meeting with the Chair.

Staff are supported by trustees and volunteers, to help them achieve agreed targets, objectives and deadlines.

Volunteers

Our small team of staff are assisted by a growing number of volunteers (which include members, parents and other family members). Our volunteers help staff to plan and run various activities, to welcome members and visitors and to offer practical assistance. We offer volunteering opportunities and training for members, their carers and anyone else who wishes to assist our charity in such a way.

Risk Management

Activities - When planning and organising activities, accessibility and risk assessments are carried out to highlight the levels of risk and action required. Currently all our activities are classified as low risk, but we always ensure that we have sufficient staff and volunteers in attendance to deal with any eventualities.

Holidays at Villamoura -To ensure that our Holidays offered at Villamoura meet all our insurance obligations we aim to travel to the apartment once every three years to ensure all health and safety meets insurance standards and to review accessibility.

Financial - The treasurer and trustees identify financial risks and discuss these at committee meetings. Trustees then take any necessary steps to mitigate these risks.

Employment – Peninsula Business Services advise the trustees on issues connected with employment law to eliminate the risk of failure to comply with employment law and the consequences.

Financial Review

Our charity is a public benefit entity. Our staff and trustees work hard to ensure that we raise sufficient income to pay for the services and activities that our members need.

Raising donations through our fundraising work continues to be uncertain and unpredictable, but we are delighted with the level of donations received through the hard work of our fundraisers in the year.

8

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

We therefore set aside sufficient reserves to ensure that, in the worst-case scenario, we can still provide support services and activities to members for at least six months.

This year, the amount raised from donations and grants was £137,044, an increase of £13,209 over the previous year. This increase reflects the excellent ongoing work undertaken by our two key fundraisers, in what continues to be a challenging space.

We were also fortunate to receive a legacy of £37,626, which has allowed us to continue to invest in additional activities and services for members.

In line with our business plan, we increased our expenditure by nearly £60,000, as we continued to expand the range and quality of services we provided to members, including continued investment into frame-running and swimming. We have also extended our membership into North Somerset and have provided a growing range of activities to members in the North Somerset region.

Consequently, we are reporting a deficit for the year of £45,742, compared to a deficit last year of £40,557. However, we retain a strong level of cash reserves and have recently refreshed our business plan to identify the priorities for Charity in future years.

Future Plans

Our plans for the future include:-

9

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Since the end of the year, we have reviewed and updated our five-year plan for the Charity, which identifies our key strategic priorities and formulates a plan as to how these will be achieved. This plan was in part developed by feedback received from members, and we are excited about the opportunity to put this plan in action at the earliest opportunity. We are currently actively recruiting for a volunteer coordinator and development officer to join our team, to help develop additional services offered to our members.

10

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Trustees, Senior Staff and advisors

Trustees

Sonia Fu Clarke (Chair) Ian Thomas (vice Chair) James Barrell (Treasurer) Robyn Taylor Natalie Trezise (resigned 5 December 2024) Rebecca Bristow (appointed 5 December 2024) Linda Creese (appointed 5 December 2024) Ankita Bhargava (appointed 5 December 2024)

Senior Management Staff

Cathy Truman - Development Co-ordinator

Payroll

Nick Bradshaw MAAT, Congresbury Accountancy Services, 30 Wrington Mead Congresbury, BS49 5BH

Freelance Fundraiser

Carl Concannon, Well House, 6 Fremantle Square, Cotham, Bristol. BS6 5TL

Employment Advisors

Peninsula Business Services, The Peninsula, 2 Cheetham Hill Rd, Manchester, Lancashire M4 4F

James Barrell, Treasurer

11

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 31 MARCH 2025

I report on the accounts of Cerebral Palsy Plus for the year ended 31[st] March 2025, which are set out on pages 14 - 24.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under s. 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

•examine the accounts under s. 145 of the 2011 Act;

•to follow the procedures laid down in the general Directions given by the Charity Commission under s. 145(5)(b) of the 2011 Act; and

•to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

•to keep accounting records in accordance with the Companies Act 2006, s. 386; and

•to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006, s. 386 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

12

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 31 MARCH 2025

Helen Rowe ACA Helen Rowe Accountancy Independent Examiner

23 Newlyn Avenue, Stoke Bishop, Bristol, BS9 1BP

3 December 2025

13

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Note
INCOME
Donations
2
Legacies
2
Other trading activities
2
Interest receivable
TOTAL INCOME
EXPENDITURE
Raising funds
3
Charitable activities
4/5
Governance costs
6
Dovercourt property costs
7
TOTAL EXPENDITURE
NET (EXPENDITURE)/INCOME
FOR THE YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
Funds
(Note 18)
£
76,604
37,626
45,000
5,784
165,014
30,567
156,730
27,372
3,732
218,401
(53,387)
266,987
213,600
Restricted
Funds
(Note 16)
£
60,440
-
-
-
60,440
-
52,795
-
-
52,795
7,645
28,555
36,200
Total
Funds
2025
£
137,044
37,626
45,000
5,784
225,454
30,567
209,525
27,372
3,732
271,196
(45,742)
295,542
249,800
Total
Funds
2024
£
123,835
-
45,000
3,591
172,426
29,413
155,512
26,262
1,796
212,983
(40,557)
336,099
295,542

The Charity has no recognised gains or losses other than the results for the year as set out above and therefore a statement of total recognised gains and losses has not been prepared.

All of the activities of the Charity are classed as continuing.

The notes on pages 16 to 24 form part of these financial statements.

14

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

AS AT 31 MARCH 2025

Note 2025 2025 2024
£ £ £
FIXED ASSETS
Tangible assets 13 22 42
CURRENT ASSETS
Cash at bank and in hand 239,949 292,758
Other debtors and prepayments 14 14,190 6,864
254.139 299,622
CREDITORS: Amounts falling due within one
year 15 (4,361) (4,122)
NET CURRENT ASSETS 249,778 295,500
TOTAL ASSETS LESS CURRENT LIABILITIES 249,800 295,542
NET ASSETS 249,800 295,542
FUNDS
Restricted income funds 16 36,200 28,555
Unrestricted income funds 18 213,600 266,987
TOTAL FUNDS 249,800 295,542

For the year ended 31 March 2025 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees’ responsibilities:

These financial statements were approved by the members of the committee and authorised for issue on 3 December 2025 and are signed on their behalf by:

James Barrell (Treasurer) Company Registration Number: 3553651

15

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006, the Financial Reporting Standard 102 (FRS 102), and the requirements of the Charities Statement of Recommended Practice (SORP FRS 102) based thereon. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity is a Public Benefit Entity as defined by FRS 102.

Going concern

At the time of approving the financial statements, and based on current cash reserves and funding plans, the Trustees have an expectation that the charity has adequate resources to continue for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash flow statement

The trustees have taken advantage of the exemption of preparing a cash flow statement on the grounds that the charity is small.

Incoming resources

Income is recognised when it is receivable.

Basis of apportionment of expenditure

Expenditure is accounted for on an accruals basis and has been classified under the appropriate headings. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of the resource. Direct costs, including directly attributable salaries are allocated on an actual basis to activities. Overheads and other salaries are allocated on the basis of the time spent. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.

Tangible fixed assets

All fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment: 25% reducing balance

16

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2. OPERATIONAL INCOME

Unrestricted
Restricted
Funds
Funds
£
£
Donations
Donations & gifts- unrestricted
76,604
-
Donations & gifts - restricted
-
60,440
Legacies
37,626
-
Other trading activities
Property income
45,000
-
Interest receivable
5,784
-
165,014
60,440
3.
RAISING FUNDS
Unrestricted
Restricted
Funds
Funds
£
£
Fundraising costs
30,567
-
Total
Total
2025
2024
£
£
76,604
63,507
60,440
60,328
37,626
-
45,000
45,000
5,784
3,591
225,454
172,426
Total
Total
2025
2024
£
£
30,567
29,413
Total
2024
£
63,507
60,328
-
45,000
3,591
172,426

4. CHARITABLE ACTIVITIES EXPENDITURE BY FUND TYPE

Activities and events
Evening club
Office expenses
Member support
Unrestricted
Funds
£
78,886
16,192
40,323
21,329
156,730
Restricted
Funds
£
51,595
1,200
-
-
52,795
Total
2025
£
130,481
17,392
40,323
21,329
209,525
Total
2024
£
70,138
16,908
48,245
20,221
155,512

17

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5. CHARITABLE ACTIVITIES EXPENDITURE BY ACTIVITY TYPE

Activities and events
Evening club
Office expenses
Member support
6.
GOVERNANCE COSTS
Rent, rates and insurance
Staff costs
Independent examiner's fees
Legal, accountancy and other
Website development
Depreciation
Other administrative costs
7.
DOVERCOURT PROPERTY COSTS
Professional fees
Maintenance costs
Activities &
Office
Financial
Total
Events
Expenses
Assistance
2025
£
£
£
£
130,481
-
-
130,481
17,392
-
-
17,392
-
40,323
-
40,323
-
-
21,329
21,329
147,873
40,323
21,329
209,525
Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
12,114
-
12,114
5,225
-
5,225
700
-
700
3,271
-
3,271
-
-
-
20
-
20
6,042
-
6,042
27,372
-
27,372
Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
-
-
-
3,732
-
3,732
3,732
-
3,732
Activities &
Office
Financial
Total
Events
Expenses
Assistance
2025
£
£
£
£
130,481
-
-
130,481
17,392
-
-
17,392
-
40,323
-
40,323
-
-
21,329
21,329
147,873
40,323
21,329
209,525
Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
12,114
-
12,114
5,225
-
5,225
700
-
700
3,271
-
3,271
-
-
-
20
-
20
6,042
-
6,042
27,372
-
27,372
Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
-
-
-
3,732
-
3,732
3,732
-
3,732
Total
2025
£
130,481
17,392
40,323
21,329
Total

2024

£

70,138

16,908

48,245

20,221

155,512
Total
2024
£
12,885
4,932
650
1,275
4,148
20
2,352
26,262
Total
2024
£
-
1,796
1,796
147,873 209,525
Unrestricted
Funds
£
12,114
5,225
700
3,271
-
20
6,042
27,372
Unrestricted
Funds
£
-
3,732
3,732
Restricted
Funds
£
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-

18

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

8. NET EXPENDITURE FOR THE YEAR

This is stated after charging:

Depreciation
Independent examiner's fee
- report on the financial statements
STAFF COSTS AND EMOLUMENTS
Total staff costs were as follows:
Wages and salaries
Social security costs
Pension costs
2025
£
20
700
2025
£
121,830
1,782
1,824
125,436
2024
£
20
650
2024
£
93,360
-
1,248
94,608

9. STAFF COSTS AND EMOLUMENTS

Particulars of employees

The average monthly head count was 13 staff (2024: 11 staff)

The average number of employees during the year, calculated on the basis of full-time equivalents was:-

equivalents was:-
2025 2024
Number of staff 6 5

No employee received emoluments of more than £60,000 during the year (2024 - Nil)

The charity trustees were not paid and did not receive any other benefits from employment in the year (2024: £nil). No trustees were reimbursed expenses in the current or prior year.

There were no other related party transactions

19

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

10. FINANCIAL ASSISTANCE TO MEMBERS

The Trustees made grants totalling £21,329 in the year (2024: £20,221).

11. TAXATION

The company is exempt from corporation tax on its income and gains to the extent that these are applied to its charitable objects.

12. OPERATING LEASES

The company leases out our building in Dovercourt Road. This non-cancellable lease expired on 30 September 2025, but in October 2025, we agreed a new lease with our tenants at an increased rent of £67,500 per annum.

Future minimum rentals receivable under non-cancellable operating leases until the break clause date are as follows:

Not later than one year
Later than one year but not later than five years
Later than five years
2025
£
22,500
-
-
22,500
2024
£
45,000
22,500
-
67,500

20

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13. TANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for the year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Office
Equipment
£
13,438
-
13,438
13,397
20
13,417
21
41
Leasehold
Property
£
1
-
1
-
-
-
1
1
Total
£
13,439
-
13,439
13,397
20
13,417
22
42

The property is held on a lease from Scope National head office at a peppercorn rent.

14. OTHER DEBTORS

Other debtors, prepayments
and accrued income
CREDITORS: Amounts falling due within one year
Other creditors and accruals
2025
£
14,190
2024
£
6,864
2025
£
4,361
2024
£
4,122

15. CREDITORS: Amounts falling due within one year

21

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16. RESTRICTED INCOME FUNDS

Toyota Charitable Foundation
Screwfix Foundation
Anonymous
Irwin Mitchell
Barbara Ward Children’s
Foundation
Aquarians Swimming School
ESC Lottery Fund
SJP Charitable Foundation
Downend Round Table
Bloss Family Trust
Stewards Company Barnabus
Trust
UK Lottery
William Sturgess
Peter Harrison Foundation
Starfish Trust
Whitehill Chase Foundation
RWK Goodman
The Whirlwind Charitable Trust
Trustees of BW CT
The Hospital Saturday’s Fund
The Society of WRI
Sports Foundation
Barleycorn Trust
Groundwork UK
Arnold Clark Automotive
Toy Trust
CAF
Balance at
1 Apr 2024
£
1,700
5,000
1,997
-
3,241
2,859
1,650
1,900
1,500
1,200
1,500
-
-
-
6,008
-
-
-
-
-
-
-
-
-
-
-
-
28,555
Incoming
Resources
£
-
-
1,920
500
5,000
-
-
2,500
-
-
-
20,000
5,000
4,000
3,000
2,500
2,500
2,200
2,000
2,000
1,500
1,320
1,000
1,000
1,000
1,000
500
60,440
Outgoing
Resources
£
-
-
(3,917)
(500)
(3,241)
(2,859)
(1,650)
(1,900)
(1,500)
(1,200)
(1,500)
-
(5,000)
(4,000)
(7,008)
(2,500)
(2,500)
(2,200)
(2,000)
(2,000)
(1,500)
(1,320)
(1,000)
(1,000)
(1,000)
(1,000)
(500)
(52,795)
Balance at
31 Mar 2025
£
1,700
5,000
-
-
5,000
-
-
2,500
-
-
-
20,000
-
-
2,000
-
-
-
-
-
-
-
-
-
-
-
-
36,200

22

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

17. PENSION COMMITMENTS

The company makes pension contributions under the guidelines of Auto-Enrolment

Employees’ Contributions
Employer’s Contributions
2025
£
2,432
1,824
4,256
2024
£
1,622
1,248
2,870

There were no unpaid pension contributions at the year-end (2024: £nil)

18. UNRESTRICTED INCOME FUNDS

Balance at Balance at
1 Apr 2024 Net expenditure 31 Mar 2025
£ £ £
General funds 266,987 (53,387) 213,600

23

CEREBRAL PALSY PLUS COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

19. ANALYSIS OF FUNDS

**19. ** ANALYSIS OF FUNDS
**20. ** Unrestricted
Funds
£
Designated Funds
Dovercourt dilapidation fund
75,000
Reserves held in case of closure
34,640
Training
-
Youth engagement fund
20,000
Villamoura
1,374
Job creation fund
20,000
Cost of living support fund
14,600
Business plan implementation fund
15,000
180,614
Undesignated funds for delivering
services to members
32,986
Restricted funds (see note 16)
-
Total funds
213,600
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
fixed assets
£
Restricted funds
General funds
-
Unrestricted funds
Fixed assets
22
General funds
-
22
Unrestricted
Funds
£
75,000
34,640
-
20,000
1,374
20,000
14,600
15,000
Restricted
Funds
£
-
-
-
-
-
-
-
-
Total
2025
£
75,000
34,640
-
20,000
1,374
20,000
14,600
15,000
Total
2024
£
75,000
34,640
1,000
20,000
1,374
20,000
18,000
30,000
200,014
66,973
28,555
295,542
Total
£
36,200
22
213,578
249,800
180,614 - 180,614
-
32,986
36,200
36,200
36,200
249,800
Other net assets
£
36,200
-
213,578
249,778

21. COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee.

24