Reglstered number.. 03713213 Charity rtumber: 1075S49 The Movement i!ving c.iilrJrén i0;-k'Jaid Centre THE MOVEMENT CENTRE FOR TARGETED TRAINING UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 WR Partners Protecting your future.
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA Company Ilmited by guarantaa) CONTENTS Page Referenco and admlnl$lratlvo deialls of thg Charftabl& Company, its Trust8•s and advls•rs Chairrnan's statement Tru5tees' report Independent examlnarfs report Statement of financlal activltie$ 9-10 11 Balance sh•èt 12-13 Noles to thè flrtan¢lal statsmenls 14-29
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees Jill Elizabglh Barker Rebe0 Cumblidge Stuart Gillws Kale Halewood, Chair Katrina Lewi5 Anouska Ramsay Nigel Ryan Alison Shields Company reglstgred numb&r 03713213 Charlty wlstered number 1075549 Reglstered offlce The Movarnent Centre for Targeted Training Robert Jones & Agnas Hunt Orthopaedic Hospital 05w851ry Shrop5hire SY10 7AG Company Socretary Alison Shiekls Chlaf executive offlcer Helen Knight Accountants WR Partners Chartered Accounlanls Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Page 1
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guaranteè) CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The chair presen13 her statemanl lor the year. l am incredibly proud of the progress The Movement cent has made over the p8s1 year. 2025 has been a year of growth, resilience and arnbilion. We have supported more children than trver before. expanded our seN1$ and strengthened our foundations as an organisation. Our clinical impact continues to be at the heart of everything we do. The outcomes we are achieving for children and their familie8 are truly life-changing. and it is a privilege lo be part of that journey. We have also taken important steps forward as an organisation We have strengthened our gtsvernance through new sub-commrttees, invested In our people and corilinued lo build strong partnerships with supporters and funders. Financially, the charty is in a stronger and more sustainable position, gupported by continued grtswlh in incorre and careful management of resources. Lix)king ahead, we sre excitecl about the opportunitias in fionl of us. With the expansion of outreach services, the development of new clinical offers and our 30th anniversary yeai, we are well positioned lo build on this mornenlum. None of this would be possible without the dedication ol our staff, the commitment ol our Tluslees and the incredible support ol our families, funder5 and wider community On behalf DI the 808rd. I would like lo thank everyone who continues to support The Movernent Centre. Together. we are transforming lives. Kale Halewood Ch8ir ol Trustees Dale.. Page 2
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guaranteel TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees (who are also directors of the ¢harily for the purposes of the Companies Act) present their Annual Report together with the financial statements of The Movement Centre for Targeted Training Ithe chaiitable cornpanyl lor the period ended 31st December 2025 The Trustees confirm that the Annual Report and financial slalements of Ihe Ch8rilab company comply with the current statutory requirements, the requirements of the charitable CnpanIS goveming document and the provisions ol the Statement of Recommended Practice ISORPI. applicable lo charities prèparing Iheir accounts in accordance with the Financial Reporting Standard applicable In Ihe UK and Republic ol Ireland IFRS1021 leftective 1st January 20191. Objectives and activitias a. Objectives and activitie5 rhe Movement Centre exists to 5UPPOrt children and young people with movement Elisabilities lo maximise their physical potential through specialist physiolherapy Our core activity is the delivery of Targeted Training therapy. a structured 12-monlh programme using specialist equipment and phy5iolherapy to improv& movement control. functional ability and independence. During the year, our activities continued lo locus on. Delivering Targeted Training therapy through assesstnenl, strucluied programmes and régular review5 every eight weeks Providing specialist equipment, including standing frames, to support therapy both at the Centre and at horne Supporting families through education, guidance and ongoing engagement lo maximise outcomes Developing clinical services, including exploration ol additional therapies such as hydrotherapy and Dynamic Movement Intervention IDMII Expanding acTrss through outreach, including the development of a Biimingham satellite clinic in partnership with the National Institute of Conductive Education Our approach Is family-centred, combining clinical expert15e with emotional and practical support to ensLire each child's journey is lully supported. The Trustees conlirrn that they have referred lo the Charity Commission's guidance on public benefit when reviewing the ¢harity's aims and obieclives. Page 3
THE MOVEMENT CENTRE FOR TARGETED TFIAINING IA ¢ompany limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achievèments and perfom)anc• a. Key achievements and activities 2025 has been 3 year of significant growth, impact and orgenisational development lor The Movement Centre. We supported more childfftn than ever before, Gonlinuing to expand our reach and deliver Iifxhanging oulcomes throLigh T8rgeled Training therapy. Clinical outcomes remain exceptionally strong". 82% of goals sel for children wefe achieved Irnprovements in independence and reduced reliance on caregivers were evidenced through validated outcome measures such as PEDI Children demonstrated measurable progres5 In key skills including sitting, standing and walking The impact of our work exlends beyond clinical outcomes Families report increased conf1dence, independence and improved qu81ily ol lif8, With many highlighting the Importance ol consistent support and engagement throughout theiriourney. Key organisational achievements included". Expansion of outreach service5. including the developwenl of a Birmingham clini¢ Continued development of the Kite Project lo create innovative standing fr3me solutions Investment In staff, including reGruilment across clinical, fundraising and operalional roles Strengthening of organisational foundations. including embedding new vision. mission and value5 Growth ol partnerships with lunders, corporates and community supporters Fundraising perfomiance was particularly strong". Total income raaehed £393,714. building on the previous yearfs succe5S Trusts and foundations generated £253,181 Corporate and community partnerships continued lo grow In both value and engagement Events and challenges delivered both income and increased visibilrty Overall. 2D25 represents a landmark yeai. slrenglhening both our impad and our long-leim sustainability. b. Our futur6 goals Looking ahaad, we face both chaInge$ and opportLJnities There are a wide r8nge of opportunities lo be explored seeking out and engaging with support groups for families, associations and netwoiks. Wod(ing alongside Iike-minded charities taking Olir story out into the wider Cerebral Palsy and Down Syndrone community. capitalisillg on any and all ol the opportunities lor collaborations and partnerships. Page 4
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Financial review a. Going conceTn After making appropriate enquiries, the Trustees have a reasonable expectation that the Charitable Company has adequate resources lo conlinue In operational èxistence lor the foieseeable future. For this reason. they continue to adopt the going concern basis in preparing the financial statements Further details regarding the adoption ol the going concern ba515 can be found in the accounting policies. b. Reserves policy The Movement Centre has reviewed the need lo hold resèrves, having taken acnI ol the guidance issued by the Charity Commis510n. ReseNeg must be unrestricted funds. which are available to spend on Ihe chanty's PLJrposes. Endowed and restricted funds. fixed assets and de51gnated reserves cannot be considered as part of the Reserves PoSicy. The Movement cern1 provides Targeted Training therapy to children with a disability that affects their moveffl$nl control. Each course can be of up to twelve months duration. We rely on voluntary income lo be able to deliver our services and we believe that it is vital that continuily of service delivèry should be maintained lo all those enrolled lor trealtnent. To make a judgment on the 8rnOLint ol reserve the Trustees have considered.. The risks In respect ol expenditure and unrestricted and reStrted income. The impact of any long-term absence of a key member of staff. Any exleinal identified potential major risks to incoffle and expenditure during the year The Trustees consider that appropriate levels of free serveS are £70,000 - £90,000 based on the current risks of TMC. As a proportion ol TMC'S Incorlle is $tricted we would aim to have funds in the bank of bètween £90,000 and £110.000 at any one lime Al the period end free r8setves stood at f67.89012024 £113,293) This policy will be reviewed on an annua5 basis al the Annual General Meeting. or sooner il warranted by Inlernal Dr extemal events or changes TMC'S Management Team will present the Board ol Tru51ees with a draft document 2nd supporting materials that enables them to make an informed dècision about levels ol Reserves and feeds into Iheir approval of the Strategy and Annual Operating Budget Page 5
THE MOVEMENTCENTRE FOR TARGETED TRAINING IA company limited by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 c. Financial revlèw The charty h8s continued lo strengthen its financial p0511ion during the year, supported by consislenl income growth and careful financial management. Income has remained strong, with continued growth across trusts and foundations, corpofate partnership$. community fundraising and evènts. In 2025, total income reached £394,945. reflecting Sustained momentum and increased confidence Irorn funders and 5UPPOrters. Expenditure has increased in line with oiganisational growth. Inclvding Investment in staff, infrasliudU and setviGe development to support Increased demand and future expansion. Thè ¢harity closed the year with a surplus of £49,699. placing the org8nisaliDn in a stable and sustainable position moving Into 2026. The establishment of an endowment fund, alongside growing reserves, provKSes a stronger financial foundation and Increased resilienc$. Trustees continue lo monitor financial perfomiance closely and are committed lo maintaining a sustainable model that enables the tharity to delwer services free of charge to families At the period end lolal funds stood at £233,80312024.' £184,104). Structurè, governance and management a. Constitution The Movement Centre for Targeted Training is a charitable cornpany Iimrted by guarantee. Incorporated on 12th December 1999 and registered as a charity al the same date The company was established under 8 Memorandum ol Association. which established Ihe objects and powers of the ¢hanlable company and is governed under its Articles ol Association. The Movement Centrè is the working name of the charity. b. Methods of appointment or election of Trustees The Trustees, skill set represents heatthcare, phy510therapy, disability, marketing, finance and accounting. managemènt, governance and dal8 proteclion. An annual skills anatysis ensures the Trustees offer a suitable r8nge of knowledge and skills to support the charity. Where a skills gap Is idenlified we $6ek Trustees lo bridge this gap The Movement Centre has a policy lor Iruslee recruilmènl and induction and keeps a Register of Interest, which is available on request Each year at the Annlial General Meeting one third ol the Trustees are required to relire by rotalion. All Trustees are notified prior 10 the Annual General Meeting advising them of the retsnng Trustees and requesting nominations The Trustees may appoint a person who is willing lo acl lo be a Trustee. either to lill a vacancy or as an additional Trustee As part ol their induction. newty appointed Trustees are invited lo attend cliniGal sessions al The Movèmènt Centre so that they can familiarise themselves with the woik ol the organisation. New Trustees are provided wrfth 311 the illforrnation required lo familiarise thernselves with their legal responsibilities and If felt necessary. will receive external training lo lully understand. They are given an Dverview of the annual report and accounts and flow ol operations from the CEO. They will also meet wrth all staff and are given a specific tsverview on fundraising. Page 6
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company lirnited by guaranteel TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Structlire, governance and rnanag8m8nt Icontinuedl Organisational structure and decTrsion-making policies Th8 Movement Centre is governed by a Board of Trustees with a broad range of expertise across healthcare. Inance, governance. HR and commercial sectors. During the year, governance arrangements were further strengthened through the introduction ol dedicated sub~ offlmiltees covering.. Clinical oversight Finance and risk HR and governance Fundraising and maikeling These Su¢0Mr1ttees have enhanced 5cruliny, improved decisior)-making and allowed the Board io locus more strategically on the luture direction of the charity. The Board continues to provide strong oversight and support to the executive team. ensuring that the charity operates effectively, remains ¢omplianl and is well-posilioned lor growth. The CEO works closely with Trustees to deliver the strategy. SLlPPOrted by a growing team across clinical. fundraising and operational functions. d. Flnancial Tisk manag8tngnt The Trustees have assessed the major risks to which the Charitable Company is exposed, in particular those related to Ihe operalion5 and finances of the Charitablè Company, and are satisfied that syslerns and procedures are In place lo mitigate exposure to the major risks In accordance with our Risk Managenient Policy, the Trustees have considered the major ri5k5 to which the Chaiitable Company Is exp05ed and have reviewed those risks and established systems and procedures to manage those risks P3ge 7
THE MOVEhlENTCENTRE FOR TARGETED TRAINING IA company limltèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Trustees. responsibilities The Trustees (who are also the directors of the Charitable Company for the purposes of company lawl are resFonsible for preparing the Trustees, report and the financial slatemenls In accordance wilh applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally AGcepled Accounting Practice) Company law require5 the Trustees to ppare financial slalemenls lor èach financial Under company18w, the Tru51ees must not approve the financial statements unless they are satisfied that they give a true and lair view of the slate of affa{$ ol the Charitable Company and of Ils Incoming resources and 8ppli¢alion of iesoLJrces. including Ils Incorne and expelldilure, lor thal period. In preparing these financial statements. the Trustees are reqUId lo select suitable accounting policies and then apply them consistently", observe the rnethods and principles of the Charities SORP IFRS 1021., make judgrnenls and accounting estimates that a reasonable and prudent.. state whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material departures disclosed and explained in the financial statements., prepare the Iinan¢ial slalements on the going concem basis unless it is inappropriate lo presume that the Charitable Company will continue in businèss. The Trustees are responsible lor keeping adequate accounting records that are sufficient to show and explain the Charitable Company's iransactions and disclose with reasonable accuracy at any time the Iinancial position of the Charitable Company and enable them lo ttnsuie that the financial Statements comply with the Companies Act 2006. They are also responsible lor safeguarding Ihe assets of the Chaiilable Cornpany 8nd hence lor taking reasonable Steps lor the prevention and detection of fraud and other irregularities. Approved by ordei ol the members ol the boaid ol Trustees and signed on their behalf by.. Kate H lewood Chaii ol Trustees Date" Page 8
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarants81 INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examiner's Report to the Trustees of Th& Mov8m•nt Centro For Targetèd Tralnlng I'thg Charitablg Company'l I report to the charity Trustees on my examination ol th8 accounts of the CAarit8ble C¢)mpany for the year ended 31 December 2025. Re$ponslbl1l•$ and Basts of Rgport As the fnjstees of the Charitable Company land its directors for the purposes of company lawl you are responsib for the preparali¢)n of th& accounts in accordance wrth the ftquirements ol the Companieg Act 2006 Ilhe 2006 Acl'l. H8ving satisfied my8&ff that the accounts of the Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible lor independent examination. l port in respect of my examination of Ihe Charf(abEe Company's accounts carried out under section 145 Of the Charilies Act 2011 1.the 2011 Act'l. In carrying out my examination I have followed the Directions gThien by the Charity Commission under section 145(Sllbl of the 2011 Act. Page g
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarantee) INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Indapandent Examinerfs Statement Since the Charitablè Cc>mpanls gross income exTreded £250.000 your examin&r musl be a member of a body Ii$led in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l arn a member ol ICAEW, which 15 on& ol the listed bodie5. I have completed my examination. I conlim Ihal no matters have Gome lo my attention in conrection wth th examination giving me cause lo believe. accountin9 recoids were not kept in re$pscl ol the Charitable Company a5 required by section 386 of the 2006 Act. or the accounts do not aecord with those records.. or the accounts do not compty wtth the awounling quirementS Df section 396 of the 2006 A¢1 other than any rèquirèment that the accounts give a Irue and fair, view which is not a matter considered a5 part of an independent examination, or the accounts have not been prepared in accordance with the nTrethods and principles of the Statement ol Recommended practi for accounting and reporting by charities. I have no concerns and have corne across no other matters in connection wrth the examination to which attention should be drawn in this report in order to enable a propel understanding of the accounts to be reached. This report is made stslely lo the Charitable Company's Trustees, a5 a body. in accordance with Part 4 01 the Chanties IAccoiints and Reports) Regulation5 2008 My work hag been undertaken so that I might stale to the Charitable Company's Trustees those matters l am required lo stale lo them In an Indepèndent examine¢s report and lor no other purpose. To the lulle5t extent permitted by law. I do not accept or a55ume responsibility lo anyone other than the Charitable Company and the Charitable Company's Trustees as a body, lor rny work or for this report. Signed. Dated". S J Tweedlè Bsc FCA OChA WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shiew5bury Shropshire SY2 SLG Page 10
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Endowment funds 2025 Restrictèd Unrestricted funds funds 2025 202S Total fLSnds 2025 Total funcls 2024 Note Income and endowment5 from: Donations and legacies Charitable activities Fundraising aclivib'es Investments 108,380 194,918 2,657 66,179 2,811 303,298 2.857 86.179 2,811 313.909 20.000 61,457 3,401 Total income and endowments 128,380 266,565 394,945 378, 767 Expenditure on: Raising ILind5 Chari18ble activities 88,900 201,753 88,900 256,346 82. 735 200, 782 $4,593 Total expenditUTe 54,593 290,653 345,246 282.91 T Net movement in funds 73,787 124,0881 49,699 95.850 Recon¢iliatlon of funds.. Total funds broughl forward Net movement in funds 60.000 124,104 124,0881 184,104 49,699 88.254 95,850 73,787 Total funds carrFed forward 60,000 73.787 100,018 233,803 784. 104 The Slalemenl of Financial Activities includes all gain5 8nd105sès recognised in the year. The notes on pages 14 to 29 form part ol these financial statement5. Page11
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmlted by guarantee) REGISTERED NUMBER: 03713213 BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Fixed a¥3ets Tangible assets Inveslrnents 13 32,126 60,790 tO,811 14 92,916 tO,811 Current assets Stocks Debtors Cash al bank and in hand 15 16 372 1,922 153,562 180,876 15S.866 187.8T6 Current liabilities Creditors." 8rnount5 falling due within on8 year 17 {14,9691 (8,583J Net current assets 140,887 173,293 Total ass•ts l&$$ ¢urr¥nt liabllltles 233,803 184, 104 Total net assets 233,803 184, 104 Page 12
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmited by guarantael REGISTERED NUMBER.. 03713213 BALANCE SHEET ICONTINUEDI AS AT 31 DECEMBER 2026 2025 2024 Note Charlty funds Endowment funds Reslricled funds Unrestrictèd funds 18 80,000 73.787 100.016 60, 000 18 18 124, 104 Total funds 233,803 184, t04 The Chariiable Company was erted to exemption from audit under se¢lion 477 01 the Companies Aci 2006. The members have not required the company to obtain an audit for the year in question in accordance with Section 476 01 Companies Act 2006. The Trustees acknowledge their responsibilities for eomplying with the requirements of the Act with respect to accounting records and preparation of financi41 statements. The financial stslements have been prepared in accordanc¢ with the provisions applicable lo enlilies subjecl to the small companies rogirne. The financial statements were approved and authorised for issue by the Trustees and signed on their behaw by.. Kate Hale ood Chair of Tru51ee5 Date.. Th8 notes on pages 14 10 29 form part of Ihesa fi'nancial 51atemènls. Page13
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General infonnation The Movement Centre for Targelfyd Training is a private limited company by guarantee, incoTPDrated in England and Wales, with Ils registered office and principal place of business at The Movement Centre, Robert Jones & Agnes Hunt H05Pltal, Osweslry, Shropshii&, SY10 7AG. The rHembers of the Charitable Company are the Trustees named on page 1. In thè event of the Charitable Company being wound up, the liabilrty in respect ol the guarantee is limited lo £1 per member of the Charity Accounting policies 2.1 Basis of preparatlon of financial statements The financial slalemen15 have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities. Slalemenl of Recommended Practice appliceble to charities preparing their accounts In accordanGe with the Financial Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191. the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Companiès AGt 2006. The Movement Centre For Targeted Training meets the definition of a public benefit enlily under FRS 102 Assets and liabilities are initially recogni5ed al historical cost or transaction value unless otherwise sl8led in the relevant accounting policy 2.2 Going concern The Directors hava Gonsidered thè going concern basis of the financial statements prepar31ion and have mncluded that the Charitable Company has adequate resources to contiriue in operational existence lor the foreseeable lulure. They continue lo adopt the going concem basis of accounting in preparing the financial statements. In order lo maka a judgrnent on the emount ol reserve the Trustee5 have considered. The risks In respect of expenditure and unrestricted and restricted Income The impaet of any long term absence ol a key member of staff Any external identified potential maiof risks lo income and expenditure during the year 2.3 Income All Income is recognised orn the Charitable Company has entrtlement to the Income, il Is probable that the income will be received and the amount ol Income receivable can be measured reliably. Gift5 in kind donated for distribLJtion 8re included al valuation and recognised as incoffie when they are distributed to the projects Gifts donate(J for resale are ineluded as income when they are sold. Income lax recoverable In relation to donations reTrived under Gift AKI or deeds of covenant is recognised at the time of the donation. Income lax recoveiable in relation lo investrnenl income is recognised at the time the investment Income is receivable. Page 14
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limit$d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policles Icontinuèdl 2.4 Expenditure ExpendilLJre is recognised once there is 8 legal oi Gonsliuclive obligation lo Iransf8r econOlC benefit to a third party, Il is probable Ihat a transfer of economic benefils will be required in settlement and the amount of the obligation can be measured reliably Expenditure Is G185sified by activity The costs of each activity are made up of the lolal of direct costs and shared costs. including support costs Involved in undertaking each activity. Oirect costs atiributable to a 51ngle activity are allocated directly to that activity. Shared costs which contributé lo more than one activity and support costs which 31 not atlribulable lo 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 ol time spent. and depreciation charges allttated on the portion ol the asset's Ljse. E)rpenditure on raising funds includes all expenditure incuired by the Charitable Company to raise funds lor ils charitable purposes and Include5 costs of all fundraising activities events and non- charitable trading Expenditure on charitable activities is Incurred on difectly undertaking the activities which further the Charitable Company's objectives. as well as any 8ssociaied support costs. All expenditure Is inclusive of irrecoverable VAT 2.5 Govgrnment grants Government gr8nts relating lo tangible fixed assets are Irealed as deferred income and released to the Slalement ol financial 8Ctivilies iipon the completion ol the relevant performance-relaled conditions Oiher grants that are not subject to performance-related conditions are credited to the Statement ol fi'nancial activities as the grant proceeds are received. Gran15 received prior lo the revenue recognition criteria being satisfied are recognised as a liability 2.6 Interest receivable Intest on funds held on deposit is inclLided when receivable and the amount can be measured reliably by the Charitable Company". this 15 nonnally upon notification of th& Interest P81d or payable by the institution with whom the funds are deposited. 2.7 Taxation The Charrtable Company 15 considered to pass the lest5 sel out in Paragraph 1 Schedule 6 01 the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly. the Charitable Company is poientia15y exetnpt from taxation In respect ol inGoTn6 or capital gains received within categories covered by Chapter 3 Part 11 of the Corporatio Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extenl that such income or gains are applied exclusively lo charitable purposes Page15
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA ¢ompany limited by guarantee) NOTES ro THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontlnuedl 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 8sse15 are Initially recognised al cost. After r0910n, undèr thè cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumul8led irnpaifment losses. All cos15 Incuried lo bnng a tangible fixed asset into its Intended working condition should be included in the méasurement ol Gosl. Depreciation is chaiged 50 as lo alloc8te the cost of tangible fixed assets less their residual value over their estimated usefu1 lives. Depreciation 15 provided on the following basis.. Short-term leasehold property Treatment equipment Office equipment 10QA on cost 25% reducing balance 25PA reducing ba18nce 2.9 InVtrnents Fixed asset investments are a form ol fir73ncial instrLtment and are initially recognised at their transaction cost and subsequently measured al fair value at the Balance sheet dale, unles8 the value cannot be measured liablY in which case It is measured at cost less impairment. Investment g8ins and losses. whefher ieali5ed or unrealised. are combined and presented as 'GainsllLossesl Dn investments. in the Statement of financial aclivities. 2.10 Stocks Stocks are valued at the lower ol cost and net realisable value after making due allowan lor obsolelp and 51ow-moving stocks Cost Includes 811 direct costs and an appropriate proportion ol fixed and variable overheads. 2.11 Debtors Trade and other debtor5 are recognised at the settlement amount after any Ir8de d15count offered. ppayMentS are valued at the amount prepaid net of any trade discounts due. 2.12 Cash at bank and in hand Cash at bank and in hand includes cash and short-lemi highw liquid investrnents with a short tllalurity of three months or less from the dale ol acqui51tion or opening ol the deposit or similar account Page 16
THE MOVEMENT CENTRE FOR TARGETED TFIAINING IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl 2.13 Liabilities and provisions Li2bililies are recognised when there 15 an obligation at the Balance sheet d8te as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount ol the selllemenl can be eslimated reliably. Liabilities are recognised at the arnounl that the Charitable Company anlicipales it will pay to settle the debt or the amount It has ceiVed as advanced payments for the goods or serviGes Il rru5t provide. 2.14 Financial instruments The Charitable Company only has financial assets and financial Iiabililies ol a kind that qualify as basic financ131 inslrvrllenls Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement value with the exception ol bank loans which a subsequently measured at amortised cost using the effective interest method 2.15 Pensions The Charitable Company operales a defined contribution pensDn scherne and th8 pénsion charge represents the arnounts payable by the Charitable Company to the fund in respect of the year 2.16 Fund accounting General funds are unrestricted funds which are available for use at the discretion tsf thè Trustees in furtherance ol the general obje¢lives of the Charitable Company and which have not been designated for other purposes. Restricted lunds a funds which are lo be used in accordance with specific restrictions imposed by donor5 or which have been iaised by Ihe Charitable Company lor particular purposes The costs ol raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out In the note5 to the financial slatements. The expendable endowrnenl fulld is to be invested and spent over 4 years Investment Income. gains and losses are allocated lo thè appropriate fund. P3gÈ 17
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA Company Ilmlted by guarant991 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Income from donadons and legaclos Endowment Restrlcted Unrg$trlcted funds funds fund$ 2025 2025 2025 Total funds 2026 Tol81 lunds 2024 Donatlons Donations Donations - website project Kitè Project 28.550 16,830 63,000 194,916 223,468 16,830 63,000 313,909 Total 2025 108.380 194,918 303,298 313.909 Total 2024 60,000 88,312 785,597 313,909 Income from charttable actlvitles Unrestrlcted funds 202S Total funds 2025 To181 funds 2024 Provision ol therapy Work placements 2,369 288 2,369 288 Total 2025 2,657 2,657 Page 18
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company lirnited by guarant¢¥l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S In¢ome from fundral$lng a¢llvltl•s R•strlct•d Unrastrlcted funds funds 2025 2025 Total fund$ 2025 Tot81 nds 2024 Community fundra15ing Lottery and raffle income Events Individual fundraising Corporate fundraising Sale ol goods 20,000 15.335 1.087 28.217 15.199 5.766 575 35,335 1,087 28,217 15,199 5,766 5r5 2.2 1,244 30.088 17,100 10,473 308 Total 2025 20.000 66,179 86.179 61,457 T(*al 2024 61.457 61,457 Inva$tm¥nt in¢om• Unrnstrictèd funds 202S Total funds 2025 Total funds 2024 Investment income Intere5l receivable 790 790 2,021 2,021 3.401 Total 2025 2,811 2,811 3,401 Total 2024 3,401 3,401 Page 19
THE MOVEMENT CENTRE FOR TARGETED TNING (A company Ilmttèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 Exp•nditure on raising funds Costs of ralslng volunlary Income Unrestricted funds 2025 Total lunds 2025 Tol81 funds 2024 Fundraising marketing Fundraising expenditure PrOmOtnal goods Fundraising $18ff ¢o$ls 5,852 12.766 1.423 8.859 6.852 12,766 1.423 68,859 20,405 62,330 Total 2025 88.900 88,900 82, 735 Total 2024 82, 735 82,735 Arhalysis of expenditure on charltablfr activitlg$ Summary by fund type Restricted Unrestrlcted funds lund$ 2025 2025 Total 2025 Total 2024 Charitable actNilies 54,593 201.753 2S6.346 200, 182 Total 2Q24 108.312 97,8TO 2(. 782 Page20
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Analysi5 of expenditur? by activlties Activities und?rtaken dlr8ctly 2025 Support costs 2025 Totsl funds 2025 Totsl funds 2024 Charitable acliwties 159.238 97,108 256.346 200, 182 Total 2024 128.94Q 71,242 200. 782 Analysis of dlrect costs Total funds 2025 Total funds 2024 2025 staff cos18 Rent and semces Insuranc9 Equipment hi and refurbishment Proiecl cosls Miscellaneous 94,593 16,504 3.219 22.689 16,9Cfj 94,593 16,$04 3,219 22,689 16,906 80,978 14,467 1.812 27,306 126 4.251 5.327 5.327 159.238 159.238 128,940 Total 2024 128.940 128.940 Paga21
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmlied by guaranto& NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analy$l$ of exndItrg by actjvlllgs l¢ontlnuedl Analysls of support costs Totsl funds 2025 Tol81 funds 2024 202S Staff cost$ Depreciation Telephone and intemet Postage and slalionary Stsff training Subs¢ripli¢ns Travel 29,843 7,083 589 824 4,944 4,637 1.248 6.992 31.700 196 29,843 7.083 589 24,520 4,866 343 510 B24 4,944 4,637 1,248 8,992 31,700 196 3,567 1,849 1.487 6,907 19.775 229 Publication and promotion Professional Consullan¢y Bank charges IT costs Governance costs ill 7,052 7,052 6, 725 97,108 97,108 71,242 Total 2024 71.242 71,242 10. Independent examlnerfs remuneratlon 2025 2024 Fees payable to the Chaiitable Compan1$ independent examiner for the independent èxaminthon oflhe Charitable Companys annual account$ 2.820 2.58Q Page 22
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Stsff Costs 2025 2024 Wage5 and salaries Social security costs Contribuli¢n lo defined contribution pension schemes 170,341 8,146 14,808 150.586 3,982 13.260 193,295 1S7,828 The 8vgr890 numbgr of persons employed by the Charitable Company during the year was as follDWS'. 2025 No. 2024 No. Employees No employee received remuneration amounting to more than £60,000 in either year. Key management personne5 consists of the Chief Executive Officer who is paid as a conlraclor rather than ernployee. Remuneration during th9 yaar amounted to £31,700 12024.'£19,7751, and 15 Included within Professional Consultancy costs. 12. TrLtsteos' romun•ratlon and gxpenses During the year. no Trustees received any remuneration or other benefits (2024. £NIL). During the year ended 31 December 2025, no Tru51ee expenses have been inCurdI2024- £NILI. Page 23
THE MOVEMENT CENTRE FOR TARGETED TRNING {A company limlted by guarantoe} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEM8ER 2026 13. Tanglble flxed asset8 Short4erm leagehold Treatmont property equlpm8nt OffSc• equlpment Total Cost or valuatlon Al 1 January 2025 Additions 16,501 14S,160 28,228 37.638 170 199,299 28.398 At 31 December 2025 16.501 173,388 37.808 227.697 Depreelatlon At 1 January 2025 Charge for th9 yoar 16,501 135,458 9.531 36,529 12,4481 188,488 7.083 At 31 Dember 2025 16,S01 144,989 34.081 195.571 Net book value Al 310ecember 2025 28,399 3,727 32.126 Al 31 Decem08r 2024 9. 702 1, 109 10,811 Page 24
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company Ilmlted by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. Fixed asset investments Llsted Investments Coyt or valuatlon Additions 60,790 Al 31 December 2025 60,790 Nèt book value Al 31 December 2025 60,790 16. Stocks 2025 2024 Finished goods and goods lor resale 372 Debiors 2025 2024 Duo wllhln on• year Other debtors 1.922 1,922 1,000 Page 25
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA company limlted by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 17. Croditors.. Amounts falllng dug wlthln on? y•ar 2025 2024 rrade ¢wdilors Other taxalion and Sla1 security Pension creditor A¢uuals and deferred income 2,203 5.578 4.368 2.820 1.345 1,575 3,083 2,580 14,969 8.583 18. Statement of funds Statement of funds- current yoar Balance at 31 D•¢omber 2025 Balanc¥ at 1 January 2025 Incom8 Expenditur• Unre8trlct8d fund• General Funds- all funds 124,104 266.565 1290.6531 1fxl,016 Endowmentlunds The Eoknrd Gostling fund 60.000 60,000 R8strl¢tgd funds Clinical Equipment BBC Children In Need Geographical restrictions New website Kite proje¢t Stand With Us 4.500 1 S,000 26.800 16,830 63,000 2.250 14,$001 11.6431 124.QOOI 116,8301 15,3701 12.2501 13,357 2,800 57.630 128,380 (54,5931 73,787 Total of funds 184.104 394,945 1345.2461 233,803 Page 26
THE MOVEMENT CENTRE FOR TARGETED TRAINING IA cornpany Ilmltgd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 18. Statement of funds Icontlnu•dl Statsment of funds. prior yoar Ba18nce al 51 Decemb&r 2024 Balanc& at l January 2024 Income Expendilure Unrestrlcted funds General Funds - all funds 68.254 230.455 {774.605) 124. 104 Endowment funds The Edward Gostling fund 60.000 60,000 Restricted funds Patient Target8d Training Therapy Sobell Foundation 88C Children in Need St James's Place National Lottery Morrison Foundation Persimmon Geographical reslrictions Heart of EngLand 4.555 10.000 15. QOO 10.000 10,000 9.080 5,OtXI 53GQ 19,3TT (4, 555) (20,000) {75,0001 (20,OOOJ (10,000) (9.080) (5,OOQJ (5.300) 119,3T7J 10,000 10,000 20.000 88.312 (108,512J Tolal of funds 88,254 378. 767 (282.91TJ 184. 104 Page 27
THE MOVEMENT CENTRE FOR TARGETED TRAINING (A Company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 18. Statgmont of funds Icontlnuedl Rostrlct•d Funds Cllnlcal gqulpm8nt Funds lo fund the purchase equipment. BBC Children In Need Three year funding covering core expenses 5u¢h 8$ physiolherapi$l salary, rent and utilities. Geographlcal re$trl¢tlons Funds to support treatment for clients within a Specific region. New website Funding towards the creatson of a new website Klte prolg¢t Funding for thè the project lo develop an innovative standing frame Stand Wlth Us Stsnding frame sponsorship Ex ndable Endowment Funds Edward Gostling Funding to help provide TMC wth greater certainty and fbxibility in r&lation lo its income. The capital is to be invested and generate in¢ome to b& used lo further its charitable purpoBe8. 19. Analysls of net a580ts between funds Analysls of net assets beeen funds . current y1 Endowmont R•stricted Unrestricted funds funds funds 2025 2025 2025 Totsl fund8 2025 Tangible fixed assets Fixed 8$881 investments Current assets Creditors due within one year 32,126 790 82.069 114.9691 32,126 60,790 155,856 114.9691 60.ODO 73,787 Total 60.000 73 787 100,016 233.803 Page 28
THE MOVEMENT CENTRE FOR TARGEfED TRAINING IA company limited by guarante•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2025 19. Analysis of net ass*ts b¥tsveen funds Icontlnuedl Analysis of net assets b•two¢n fund$- prior y8ar Endowmenl UnStncled funLIs funds 2024 2024 Total f(Inds 2024 Tangible fi'xed assets Current assets Creditors due within one year 10,811 121.876 f8,5831 10.871 181,876 (8,583) 60,000 Total 80 009 124, 104 184 104 20. Ponslon ¢ommltments The charitable company operates a d8fined contribution pension scheme. The assets of the scheme are held Separately from thosè of the charitable company in an independently administered fund. The pension cost charge represents contributions payable by the chantable company to the fund 8nd amounted to £14,80812024". £13.2601. £4,368 12024.. £3.0831 was payable to the fund at the balance Sheet dale and included within creditors. 21. Related party transactlons The Chantable Company has not entered into any related party Ir8nsaction during the year, nor are there any outstanding balances owing betwean related partie5 and the Charitable Company al 31 December 2025. Pag8 29