SHEFFIELD ME AND FIBROMYALGIA GROUP FINANCIAL STATEMENTS for the year ended 31 December 2025 (registered Charity Number 1095416} Contents Page Legal Information Trustee's Report Independent Examiner's Report Income and Expenditure Account Balance Sheet Notes to the Accounts SHEFFIELD ME AND FIBROMYALGIA GROUP Legal Information Trustees Tony Peddler Carolyn Leary Temporary Chair, Joined December 2025 Chair until June 2025, Treasurer from June 2025, Deputy Chair from December 2025 Alison Millar Caroline Dalton Mandy Jeffcock Simon Briggs Becca Gransbury Isabel Hemmings Ellen Roy Joined May 2025 Joined May 2025 Resigned October 2025 Resigned October 2025 Resigned October 2025 Resigned August 2025 Registered Charity Number 1095416 Principal address The Circle 33 Rockingham Lane Sheffield SI 4FW Bank Lloyds TSB Church Street Sheffield Independent examiner Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL SHEFFIELD ME AND FIBROMYALGIA GROUP Trustees, report The trustees are pleased to present thelr report and financlal statement5 of the charity lor the year ended 31 Oecember 2025. The trustees have adopted the provlsions of the Statement of Recommended Practice {SORPI ' Accounting and Reporting by Charities issued in March 2005. in preparing the annual report and financial statements of the charity. Organ5sation Sheffield ME and Fibromyalgia Gloup is a registered charity and is governed by a constitution dated 11 October 2001. as amended 8 December 2002, and was entered on the register of charities on 15 January 2003. The group is managed by a voluntary committee who are elected at each Annual General Meeting. Since 2002. part-time staff have been employed. At the end of 2025. our staff team totalled 99 weekly hours. Objerts of the charlty The objects of the charity are: to relieve those suffering from the Illnesses known as myalgic entephalomyelitls IMEII chronic fatl8ue syndrome ICFSII post-viral fatl8ue syndrome IPVFSI, fibromyalgia. and long Covid. to educate the general publlc through the promotion and disserninatlon of knowledge about the conditions. We do this through our benefit5 and social care service, helpline, magazine and informatlon sharin8, wellbeing and social actlvitSesi peer support groups. befriending and educational talks. We also network with local organisations to raise awareness and improve local support provlslon for our community. We do not give medical advice nor do we offer individual treatment programmes. Where po55ible we slgnpost to relevant bodles and resources. We ale an independent charity relyin8 on grants, donation5 and income from our nominal membership fee. Publlc Benelit Statement Sheffield ME and Fibromyal8ia Group is a registered charitySUPPOrting those with ME/CFS/PVF5, fibfomyal8la and long Covid, thelr famllies and carers. Our impact on our members 15 reduced social isolation, enhanced wellbeing, empowerment and improved understandin8 of their illness and sYPPOrt available. maxrmised welfare benefits entitlement and social care support. Our wider aim 15 fi8hting stlgma through education, ond improving local support provision. The trustees regularly glve due consideration to the Commission's guidance In deciding what activities they should undertake, by reviewing the needs of their beneficiaries, by ensuring that the servlce is fully inclusive and that no detrrment or harm arises from the organisation by carrying out its activrties. We operate with respect to each individual person and we aim to give each one an opportunity to have thelr say and to become more involved in the group. whilst working within our adopted poliC￿S and guidelines. Our core values are based on our charitable objectives as ststed in our constitution. trustees ￿Port cntd... SHEFFIELD ME GROUP Trustees, report Icontlnued) Reserves policy Sheffield ME Group aims to hold free reserves of 3 months running costs, which would equate to £42,937 based on the 2026 budget. The Group mel this target during 2025, Ihe unrestricted funds bein8 £53.981 at 31 December 2025. The reserve fund will be ring-fenced to offer protection to employees, to meet any outstanding overhead costs, contracts and leases plus payment of any other outstanding liabilities. Trustees, responsibllities for the financial statements The trustees are responsible for preparing f inancial statements for each financial period which show the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the trustees are required to: select suitable accounting policies and apply them consistently make judgements and estimates that are reasonable and prudent prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accountin8 records which disclose with reasonable accuracy at any time the financial position of the Charity and enable the trustees to prepare financial statements. The trustees are responsible for safeguardin8 the assets of the Charity and hence for taking reasonable steps for the prevention of fraud and other irre8ularities. Signed on behalf of the trustees on..... By Print name............................................................................................ Trustee SHEFFIELD ME GROUP Independent examiner's report to the trustees of SHEFFIELD ME GROUP I report on the accounts for the year ended 310ecember 2025, which are set out on pages 6 to 8. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charitVs trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 Ithe 2011 Act) and that an independent examination is needed. It Ss my responsibillty to: examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 14515llbl 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 Eiven 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 concernin8 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 examinerfs statement In connection with my examinatlon, no matter has come to my attention: {11 which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or {2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the acco eached. Signed: Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL Date: SHEFFIELD ME AND FIBROMYALGIA GROUP Income and Expendlture Account for the Year Ended 31 December 2025 Unrestilcted funds Restiltted lunds Total 2025 Total 2024 Income Grants and donations Members, subscriptions Fundraising Inrerest Received Total Income 11,938 8.308 46.309 58,247 8.308 183.474.00 8.110.00 685.00 0.00 192.269.00 738 20,984 738 67,293 46,309 Expendlture Salaries and national Insurance Payroll fees Recruitment & DBS checks Staff training Staff travel Other Staff / HR Cost5 Trustee traSning Events, conference, workshops and activities Premises rental and room hire Insurance Telephone, internet and web IT Support Equipment Postage Software Stationery and office Repairs & Renewals Subscriptions Publicity and newsletter Volunteers, travel and social Accountancy Bank. Paypal & Wix charges 29.007 158 270 89 162 3.466 840 4.842 2.320 393 332 242 95 S21 70.757 386 653 207 412 469 99.764 S44 923 296 574 89.614 689 355 4.885 61 3.935 840 14.348 8,120 1.346 1,102 1,098 373 1,771 9,506 5.800 953 770 856 278 1,250 9,288 6,683 1,143 1,405 484 3,747 2,605 630 83 81 80 1,289 98 65 210 281 226 307 80 4.316 1,574 65 210 281 3.027 1.476 3.290 2,555 170 210 269 Total Expendlture 44,843 97,023 141,866 128,166 Surplus / (Defjcit) for the year Charlty Funds as at 01 January 2025 {23,859} (50,714) 174,573) 64.103 78,339 72.030 150,369 86,266 Charity Funds as at 31 December 2025 54,480 21.316 75.796 150,369 SHEFFIELD ME AND FIBROMYALGIA GROUP Balance Sheet as at 31 December 2025 2025 2024 Current Assets Cash at Bank and in Hand Debtors Prepayments 76,531 151,134 1,996 678 1,544 Total Current Assets 78,075 153,808 Current Liabilities Creditors Accruals 2,005 274 3,439 Total Current Liabilities 2,279 3,439 Net Current Assets 75,796 150,369 Total Net Assets 75,796 150,369 Charity Funds Represented by Unrestricted funds Restricted funds 54,480 21,316 75,796 78,339 72,030 Total Funds 150,369 s6 Liuy Signed on behalf of the Trustees on... .................................. by Trustee...................................................................................... PRINT NAME:......................................... SHEFFIELD ME AND FI8ROMYALGIA GROUP Notes to the Accoun15 for the Year Ended 31 December 2025 l Atrountln8 Polltlo5 lal Basis ol preparatlon Yhc Financial Slatenienls have boen preparcd In accordance wllh IhE Comp