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2024-12-31-accounts

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Registered number: 03713213
Charity number: 1075549
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MovementCentre|| childrenforward
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THE MOVEMENT CENTRE FOR TARGETED TRAINING UNAUDITED

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

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CONTENTS

Page
Reference and administrative details ofthe Charitable Company, its Trustees and 4
advisers
Chairman's statement 2
Trustees' report 3-9
Independent examiner's report 10-11
Statement of financial activities 12
Balance sheet 13-14
Notestothefinancialstatements 15-29

THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Jill Elizabeth Barker

Rebecca Cumblidge (appointed 10 September 2024) Stuart Gillies

Kate Halewood, Chair

Katrina Lewis

Anouska Ramsay (appointed 10 September 2024) Nigel Ryan (appointed 10 September 2024) Alison Shields

Angela Tomley (resigned 20 November 2024)

Company registered number 03713213

Charity registered number 1075549

Registered office The Movement Centre for Targeted Training Robert Jones & Agnes Hunt Orthopaedic Hospital Oswestry Shropshire SY10 7AG

Company secretary Alison Shields

Chief executive officer | Helen Knight (appointed June 2024) Accountants WR Partners

Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

eel CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

The chair presents her statement for the year.

| am incredibly proud of the whole team at the Movement Centre and for everything that they achieved in 2024.

Overcoming the hardship of the pandemic only helped to increase the strength and resolve to drive the charity forward and achieve the amazing results that we saw for 2024. Despite high levels of economic uncertainty and worldwide conflict the team worked hard to build back the charity and to treat more children, with increased funds raised. For the 101 children that we treated our dedicated team provided the highest levels of care. We recruited and trained a new physiotherapist and were able to treat an additional 17 children.

2024 was a difficult year with economic instabilities and an increased cost of living crisis which made fundraising even more challenging. Despite these challenges our fundraising income increased by £162,065 to £375,366. We launched a major initiative called ‘Stand With Us’ which allowed sponsorship of our standing frames, we plan to continue this on into 2025.

Our investment in staff continued and we recruited a part time CEO who brought a wealth of charity experience to The Movement Centre. With the CEO in place, we have been able to review strategies and processes to increase our output and efficiency as we move forward into 2025. We have reviewed many areas of the business including our external suppliers, our internal processes and systems, and our staffing and recruitment — all of these factors are aimed at creating a highly efficient team to deliver the valuable treatment of Targeted Training therapy to the increasing number of children who come to us.

Treatment is still offered to all of our families for free but this does mean that our need to fundraise never goes away. To continue to operate we are dependent on the generosity of our donors and supporters to whom we are extremely grateful. There are many individuals who support and fundraise for us in many amazing, crazy and courageous ways. To those supporters, big or small, we would like to say thank you.

In addition to supporters, we have many volunteers including our Board of Trustees. This amazing group of people provide a wealth of experience and knowledge from many different business sectors. Their energy and commitment is inspiring and | am grateful to every one of them for their continued time and dedication.

The need to increase our social media and PR presence is key to reaching a wider audience both in terms of patients and supporters. Ultimately, we would like to take targeted Training to other areas of the country and to facilitate outreach centres for those children who are outside of the immediate area.

Finally, | would like to thank the families of the many wonderful children who we support who have allowed us to share their stories in our continued messages through social media and beyond. It is these stories and images that make the difference to our many donors and supporters, allowing us to engage with them in a meaningful way and to bring them on the journey with us.

Thank you

Kate Halewood

Chair of Trustees Date: 43/07/2025

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their Annual Report together with the financial statements of The Movement Centre for Targeted Training (the charitable company) for the period ended 31st December 2024. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019).

Introduction and Highlights

The Movement Centre for Targeted Training (which operates under its working name The Movement Centre) is a UK charity and specialist treatment centre for children dedicated to supporting children and their families living with movement disabilities. We provide a specialist therapy called Targeted Training to help children gain movement control. Our vision is that all children who have a disability affecting their movement control are able to reach their full potential. Our mission is to maximise the potential of children’s movement control through Targeted Training therapy.

Objectives and activities

a. Strategies for achieving objectives

Our Legal objectives as set out in our governing document are as follows:

To promote the relief of persons suffering from difficulties of movement control anywhere in the world and in particular but not so as to limit the generality of the foregoing:

In order to fulfil our legal objectives, we deliver our specialist therapy, Targeted Training therapy, to children who face problems of movement control.

In furtherance of the Objects but not otherwise the Centre may exercise the following powers:

  1. The provision to develop, promote and rehabilitate human movement in general and (in particular but not exclusively) the management of movement control;

  2. The provision to develop methods of assessment, management and treatment of those with movement difficulties;

  3. The provision for education and training of all persons involved with movement difficulties in relation to the development promotion, treatment and rehabilitation of human movement including patients their families and other carers;

  4. The provision to design and develop equipment to meet the aims expressed in 1 and 2 above and to produce or facilitate the production of such equipment;

  5. The provision to promote the dissemination and acquisition of knowledge relating to the development, promotion and rehabilitation of human movement (in particular but not exclusively) with respect to the outcome of research and development detailed in 2 and 4 above.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

eS TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and activities (continued)

b. Activities undertaken to achieve objectives

The objective of The Movement Centre is to help reduce, and in some cases, resolve, the problems and difficulties that are a consequence of poor control of movement due to a disability that impacts on movement. The Movement Centre has worked historically to provide Targeted Training therapy to children, and this is the continued focus of our work.

Functional difficulties in these children range from inability to control head posture in those most severely affected to problems with walking in the least affected. The Movement Centre aims to meet its objectives by:

Targeted Training therapy, the therapy technique developed at The Movement Centre, has continued to provide the main focus of activity during the last accounting period, in order for the charity to realise its clinical, teaching and research and development objectives and aims.

c. Main activities undertaken to further the Charitable Company's purposes for the public benefit

Our work directly benefits children who face problems with movement control. We deliver Targeted Training therapy, which helps them to maximise their potential by gaining functional skills and greater independence. In delivering our services we further benefit the public, as follows:

In defining our charitable programme, we have regard for the Charity Commission's general guidance on public benefit.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
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(A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Strategic report

Achievements and performance

a. Main achievements of the Charitable Company

We are exceptionally pleased to report our clinical outcomes for the last financial period.

Referrals remained high with 44 new referrals. We provided 101 courses of Targeted Training therapy compared with 77 in 2023, as well as follow up assessments and reviews. All in all, 341 clinical sessions were delivered throughout the year, compared with 273 in the previous 12 months.

Our acheivements during the year included:

b. Future Developments

A very watchful eye was kept on our financial position throughout the year and the strategy was adjusted accordingly. To build on our current position and to continue to offer Targeted Training free of charge is our goal for 2025.

Our aims for the next 12 months:

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
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(A company limited by guarantee)

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TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
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Strategic report (continued)

Financial review

a. Going concern

After formally reviewing financial forecasting at The Movement Centre’s Annual General Meeting, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the next 12 months and the foreseeable future. This is recorded in the minutes of the meeting. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Financial review

The CEO has worked closely with the Board of Trustees to ensure that they were kept up to speed with a regular report providing an overview of the activity and the latest financial position, and the trustees meet regularly to monitor the financial situation.

The total income from 18! January 2023 to 318 December 2024 was £378,767 with the corresponding expenditure of £282,917, creating a net income of £95,850 for the year.

At the period end total funds stood at £184,104 (2023: £88,254) and free reserves were £113,293 (2023: £52,927). This is slightly higher than the target set by the trustees as stated in our reserves policy.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

c. Reserves policy

The Movement Centre has reviewed the need to hold reserves, having taken account of the guidance issued by the Charity Commission. Reserves must be unrestricted funds, which are available to spend on the charity's purposes. Endowed and restricted funds, fixed assets and designated reserves cannot be considered as part of the Reserves Policy.

The Movement Centre provides Targeted Training therapy to children with a disability that affects their movement control. Each course can be of up to twelve months duration. We rely on voluntary income to be able to deliver our services and we believe that it is vital that continuity of service delivery should be maintained to all those enrolled for treatment.

To make a judgment on the amount of reserve the Trustees have considered:

. The risks in respect of expenditure and unrestricted and restricted income. . The impact of any long-term absence of a key member of staff. ° Any external identified potential major risks to income and expenditure during the year. The Trustees consider that appropriate levels of free reserves are £70,000 - £90,000 based on the current risks of TMC.

As a proportion of TMC’s income is restricted we would aim to have funds in the bank of between £90,000 and £110,000 at any one time.

At the period end free reserves stood at £113,293. This is slightly higher than the limit set by the trustees.

This policy will be reviewed on an annual basis at the Annual General Meeting, or sooner if warranted by internal or external events or changes. TMC’s Management Team will present the Board of Trustees with a draft document and supporting materials that enables them to make an informed decision about levels of Reserves and feeds into their approval of the Strategy and Annual Operating Budget.

d. Risk management

In accordance with our Risk Management Policy, the Trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.

The Movement Centre employs the widely used method of maintaining a risk register which is reviewed monthly by staff and quarterly by Trustees. The register monitors strategic and management, financial, and operational risks and enables a sophisticated approach to prioritising areas for remedial action and strengthens The Movement Centre’s attempts to deal with problems before they arise.

Structure, governance and management

a. Constitution

The Movement Centre for Targeted Training is a charitable company limited by guarantee, incorporated on 12th December 1999 and registered as a charity at the same date. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Movement Centre is the working name of the charity.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
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(A company limited by guarantee)

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The Trustees’ skill set represents healthcare, physiotherapy, disability, marketing, finance and accounting, management, governance and data protection. An annual skills analysis ensures the Trustees offer a suitable range of knowledge and skills to support the charity. Where a skills gap is identified we seek Trustees to bridge this gap.

The Movement Centre has a policy for trustee recruitment and induction and keeps a Register of Interest, which is available on request. Each year at the Annual General Meeting one third of the Trustees are required to retire by rotation. All Trustees are notified prior to the Annual General Meeting advising them of the retiring Trustees and requesting nominations. The Trustees may appoint a person who is willing to act to be a Trustee, either to fill a vacancy or as an additional Trustee.

As part of their induction, newly appointed Trustees are invited to attend clinical sessions at The Movement Centre so that they can familiarise themselves with the work of the organisation. New Trustees are provided with all the information required to familiarise themselves with their legal responsibilities and if felt necessary, will receive external training to fully understand. They are given an overview of the annual report and accounts and flow of operations from the CEO. They will also meet with all staff and are given a specific overview on fundraising.

c. Organisational structure and decision-making policies

The Board of Trustees is responsible for the overall direction of the charity, policies and legal compliance and they support the operational team. Trustee indemnity insurance is included in our insurance policy.

The Movement Centre follows all of the recommendations in the new Charity Governance Code, which was published in July 2017.

d. Financial risk management

The Trustees have assessed the major risks to which the Charitable Company is exposed, in particular those related to the operations and finances of the Charitable Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

In accordance with our Risk Management Policy, the Trustees have considered the major risks to which the Charitable Company is exposed and have reviewed those risks and established systems and procedures to manage those risks.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
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Statement of Trustees’ responsibilities

The Trustees (who are also the directors of the Charitable Company for the purposes of company law) are responsible for preparing the Trustees’ report including the Strategic report 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 period. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitable Company's transactions and disclose with reasonable accuracy at any time the financial position of the Charitable Company and 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Kate Halewood Chair of Trustees

Date: 18/07/2025

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
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(A company limited by guarantee)

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INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
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Independent Examiner's Report to the Trustees of The Movement Centre For Targeted Training (‘the Charitable Company’)

| report to the charity Trustees on my examination of the accounts of the Charitable Company for the year ended 31 December 2024.

Responsibilities and Basis of Report

As the Trustees of the Charitable Company (and 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 Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the Charitable Company's accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Statement

Since the Charitable Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.

| have completed my examination. | 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 Charitable 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.

| 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.

This report is made solely to the Charitable Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the Charitable Company's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the Charitable Company and the Charitable Company's Trustees as a body, for my work or for this report.

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Signed: TUR WALL Dated: |(2 5 hig| © Zo2S
S J Tweedie BSc FCA DChA
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WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

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(A company limited by guarantee)

THE MOVEMENT CENTRE FOR TARGETED TRAINING

eeOEmmm mm a STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Endowment Restricted Unrestricted Total Total
funds funds funds funds funds
2024 2024 2024 2024 2023
Note £ £ £ £ £
Income and
endowments from:
Donations and legacies 3 60,000 88,312 165,597 313,909 149,760
Charitable activities 4 - - 308 308 -
Other trading activities 5 - - 61,149 61,149 63,541
Investments 6 - - 3,401 3,401 1,439
Total income and eC
endowments 60,000 88,312 230,455 378,767 214,740
Expenditure on:
Raising funds 7 - - 82,735 82,735 60,798
Charitable activities 8 - 108,312 91,870 200,182 174,409
Total expenditure - 108,312 174,605 282,917 235,207
Net movement in
funds 60,000 (20,000) 55,850 95,850 (20,467)
Reconciliation of
funds:
Total funds brought
forward - 20,000 68,254 88,254 108,721
Netmovement in funds 60,000 (20,000) 55,850 95,850 (20,467)
Total funds carried me
forward 60,000 - 124,104 184,104 88,254

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 15 to 29 form part of these financial statements.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee) REGISTERED NUMBER: 03713213

BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2023
Note £ £
Fixed assets
Tangible assets 13 10,811 15,327
10,811 15,327
Current assets
Debtors 14 1,000 350
Cash at bank and in hand 180,876 83,719
181,876 84,069
Creditors: amounts falling due within one
year 15 (8,583) (11,142)
Net current assets 173,293 72,927
Total assets less current liabilities 184,104 88,254
Totalnetassets 184,104 88,254

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
REGISTERED NUMBER: 03713213
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eS
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024
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2024 2023
Note £ £
Charity funds
Endowment funds 16 60,000 -
Restricted funds 16 - 20,000
Unrestricted funds 16 124,104 68,254
Totalfunds 184,104 88,254

The Charitable Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

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Kate Halewood ~
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Chair of Trustees

Date: 18/07/2025

The notes on pages 15 to 29 form part of these financial statements.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

  1. General information

The Movement Centre for Targeted Training is a private limited company by guarantee, incorporated in England and Wales, with its registered office and principal place of business at The Movement Centre, Robert Jones & Agnes Hunt Hospital, Oswestry, Shropshire, SY10 7AG. The members of the Charitable Company are the Trustees named on page 1. In the event of the Charitable Company being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

  1. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Movement Centre For Targeted Training meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Directors have considered the going concern basis of the financial statements preparation and have concluded that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. They continue to adopt the going concern basis of accounting in preparing the financial statements.

In order to make a judgment on the amount of reserve the Trustees have considered: . The risks in respect of expenditure and unrestricted and restricted income . The impact of any long term absence of a key member of staff . Any external identified potential major risks to income and expenditure during the year

All income is recognised once the Charitable Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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SSa a
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.4 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 allocated on the portion of the asset's use.

Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and noncharitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Government grants

Government grants are recorded as income in the Statement of Financial Activities on a receivable basis. Where income is received in advance of entitlement of receipt it is deferred and included in creditors as deferred income.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Taxation

The Charitable Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charitable Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.8 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.8 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Short-term leasehold property - 10% oncost Treatment equipment - 25% reducing balance Office equipment - 25% reducing balance

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charitable Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.12 Financial instruments

The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Pensions

The Charitable Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charitable Company to the fund in respect of the year.

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THE MOVEMENT CENTRE FOR TARGETED TRAINING
(A company limited by guarantee)
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TLa
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

The expendable endowment fund is to be invested and spent over 4 years.

Investment income, gains and losses are allocated to the appropriate fund.

  1. Income from donations and legacies

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Endowment Restricted Unrestricted Total Total
funds funds funds funds funds
2024 2024 2024 2024 2023
£ £ £ £ £
Donations 60,000 88,312 165,597 313,909 149, 760
Total 2023 - 35,000 114,760 149,760
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  1. Income from charitable activities

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Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Other income 308 308 -
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THE MOVEMENT CENTRE FOR TARGETED TRAINING

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Income from other trading activities

Income from fundraising events

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Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Community fundraising 2,244 2,244 2,568
Lottery and raffle income 1,244 1,244 1,328
Events 30,088 30,088 14,078
Individual fundraising 17,100 17,100 22,108
Corporate fundraising 10,473 10,473 23,459
Total 2024 61,149 61,149 63,541
Total 2023 63,541 63,541
Investment income
Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Interest receivable 3,401 3,401 1,439
Total 2024 3,401 3,401 1,439
Total 2023 1,439 1,439
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6. Investment income

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Fundraising expenditure 20,405 20,405 19,853
Fundraising staff costs 62,330 62,330 40,945
Total 2024 82,735 82,735 60,798
Total2023 60,798 60,798

8. Analysis of expenditure on charitable activities

Summary by fund type

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Restricted Unrestricted
funds funds Total Total
2024 2024 2024 2023
£ £ £ £
Charitable activities 108,312 91,870 200,182 174,409
Total 2023 26,870 147,539 174,409
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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

9. Analysis of expenditure by activities

Activities
undertaken
directly
Support
costs
Total
funds
Total
funds
2024 2024 2024 2023
£ £ £ £
Charitable activities 128,940 71,242 200,182 174,409
Total 2024 128,940 71,242 200,182 174,409
Total2023 110,361 64,048 174,409

Analysis of direct costs

Total Total
funds funds
2024 2023
£ £
Staff costs 80,978 70,883
Rent and services 14,467 11,593
Insurance 1,812 1,584
Equipment hire and refurbishment 27,306 23,557
Equipment 126 74
Utilities 4,251 2,670
Total 128,940 110,361

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THE MOVEMENT CENTRE FOR TARGETED TRAINING

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2 a = LE ES ee a ee ee ee eee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

ee

9. Analysis of expenditure by activities (continued)

Analysis of support costs

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|||||| |---|---|---|---|---| |Total|Total| |funds|funds| |2024|2023| |£|£| |Staff costs|24,520|33,600| |Depreciation|4,866|6,377| |Telephone|and|internet|343|359| |Postage|and|stationary|510|406| |Miscellaneous|-|2,892| |Staff training|3,567|26| |Subscriptions|1,849|554| |Travel|1,487|731| |Publication|and|promotion|6,907|11,883| |Professional|consultancy|19,775|-| |Bank|charges|229|250| |Consumables|:|52| |IT|costs|1,064|844| |Governance|costs|6,125|6,074| |Total|71,242|64,048|

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10. Independent examiner's remuneration

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|||||||||| |---|---|---|---|---|---|---|---|---| |2024|2023| |£|£| |Fees|payable|to|the|Charitable|Company's|independent examiner|for|the| |independent|examination|of the|Charitable|Company's|annual|accounts|2,580|2,460|

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

11. Staff costs

2024 2023
£ £
Wages and salaries 150,586 121,158
Social security costs 3,982 13,173
Contribution to defined contribution pension schemes 13,260 11,097
167,828 145,428

The average number of persons employed by the Charitable Company during the year was as follows:

2024 2023
No. No.
Employees 6 4

No employee received remuneration amounting to more than £60,000 in either year.

Key management personnel consists of the Chief Executive Officer who is paid as a contractor rather than employee. Remuneration during the year amounted to £19,775, and is included within Professional Consultancy costs. There was no-one in a management role during the previous year.

12. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. Tangible fixed assets

Short-term
leasehold
property
Treatment
equipment
Office
equipment
Total
£ £ £ £
Cost or valuation
At 1 January2024 16,501 145,160 37,288 198,949
Additions - - 350 350
At 31 December2024 16,501 145,160 37,638 199,299
Depreciation
At 1 January2024 16,501 132,221 34,900 183,622
Charge for the year : 3,237 1,629 4,866
At 31 December2024 16,501 135,458 36,529 188,488
Net book value
At 31 December 2024 - 9,702 1,109 10,811
At31December2023 - 12,939 2,388 15,327

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THE MOVEMENT CENTRE FOR TARGETED TRAINING (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

14. Debtors

2024 2023
£ £
Due within one year
Other debtors 1,000 350
1,000 350
Creditors: Amounts falling duewithin one year
2024 2023
£ £
Trade creditors 1,345 1,516
Other taxation and social security 1,575 762
Pension creditor 3,083 6,049
Accruals and deferred income 2,580 2,815
8,583 11,142

15. Creditors: Amounts falling due within one year

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Statement of funds

Statement of funds - current year

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|1|31| |January|December| |2024|Income|Expenditure|2024| |£|£|£|£| |Unrestricted|funds| |General|Funds-|all|funds|68,254|230,455|(174,605)|124,104| |Endowment|funds| |The|Edward|Gostling|fund|-|60,000|-|60,000| |Restricted|funds| |Patient|Targeted|Training|Therapy|-|4,555|(4,555)|-| |Sobell|Foundation|10,000|10,000|(20,000)|-| |BBC|Children|in|Need|-|15,000|(15,000)|-| |St James's|Place|10,000|10,000|(20,000)|-| |National|Lottery|:|10,000|(10,000)|-| |Morrison|Foundation|:|9,080|(9,080)|-| |Persimmon|-|5,000|(5,000)|-| |Geographical|restrictions|-|5,300|(5,300)|-| |Heart|of|England|-|19,377|(19,377)|-| |20,000|88,312|(108,312)|-| |Total|of funds|88,254|378,767|(282,917)|184,104|

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THE MOVEMENT CENTRE FOR TARGETED TRAINING

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Statement of funds (continued)

Statement of funds - prior year

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|31| |1|January|December| |2023|Income|Expenditure|2023| |£|£|£|£| |Unrestricted|funds| |General|Funds-|all|funds|96,851|179,740|(208, 337)|68,254| |Restricted|funds| |Clinical|Equipment|7,540|-|(7,540)|-| |Support|Equipment|973|-|(913)|-| |Patient|Targeted|Training|Therapy|3,417|-|(3,417)|-| |Sobell|Foundation|-|10,000|-|10,000| |BBC|Children|in|Need|-|15,000|(15,000)|-| |St|James's|Place|-|10,000|-|10,000| |11,870|35,000|(26,870)|20,000| |Total|of funds|108,721|214,740|(235,207)|88,254|

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Statement of funds (continued)

Restricted Funds

Sobell Foundation

Funds received to cover some core costs, including wages.

BBC Children in Need

Three year funding covering core expenses such as physiotherapist salary, rent and utilities.

St James's Place

Funds to fund the purchase of standing frames and physiotherapist salary.

National Lottery

Funds received include £6,000 for physiotherapist salary, £1,250 for rent and £2,750 towards Orlau standing frames.

Heart of England

Funds to fund wages for physiotherapist or physiotherapist assistant, and rent.

Expendable Endowment Funds

Edward Gostling

Funding to help provide TMC with greater certainty and flexibility in relation to its income. The capital is to be invested and generate income to be used to further its charitable purposes.

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Endowment Unrestricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets - 10,811 10,811
Current assets 60,000 121,876 181,876
Creditors due within one year - (8,583) (8,583)
Total 60,000 124,104 184,104

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THE MOVEMENT CENTRE FOR TARGETED TRAINING

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

17. Analysis of net assets between funds (continued)

Analysis of net assets between funds- prior period

Analysis of net assetsassets between funds-- prior periodperiod prior periodperiod
Restricted Unrestricted Total
funds funds funds
2023 2023 2023
£ £ £
Tangible fixed assets - 15,327 15,327
Current assets 20,000 64,069 84,069
Creditors due within one year - (11,142) (11,142)
Total 20,000 68,254 88,254

18. Pension commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable by the charitable company to the fund and amounted to £13,260 (2023: £11,097). £3,083 (2023: £6,049) was payable to the fund at the balance sheet date and included within creditors.

19. Related party transactions

The Charitable Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charitable Company at 31 December 2024.

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