**Registered Charity Number: 1098090**
## **Multiple Sclerosis Peoples Help**
**Report of the Trustees and Unaudited Financial Statements**
**For the year Ended 30 September 2025**
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY**
**YEAR ENDED 30 SEPTEMBER 2025**
|**CONTENTS**|**PAGE**|
|---|---|
|Reference|1|
|Report of the trustees|2 - 4|
|Independent Examiner's report to the
trustees|5 - 6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 - 11|
|Detailed Statement of Financial Activities|12|
## **MULTIPLE SCLEROSIS PEOPLES HELP**
**REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY**
## **YEAR ENDED 30 SEPTEMBER 2025**
## **Registered Charity Number:**
1098090
## **Principle Address**
13 St Mary’s Street Thornbury Bristol BS35 2AB
## **Trustees**
The Trustees who served during the year were as follows:
Mr S McCarthy Mr R Wall Mrs K Martin Mrs A Payne
## **Independent Examiner**
Charlotte Halsall FFA 25 Badminton Road
Downend Bristol BS16 6BB
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **TRUSTEES ANNUAL REPORT**
**YEAR ENDED 30 SEPTEMBER 2025**
## **TRUSTEES ANNUAL REPORT**
## **YEAR ENDED 30 SEPTEMBER 2025**
The Trustees have pleasure in presenting their annual report and audited financial statements of the charity for the year ended 30 September 2025.
## **OBJECTIVES AND ACTIVITIES**
The objectives of the charity are to provide support either financially or practically to people who are elderly, disabled or infirm and to support local organisations who are enhancing lives of people in the community living with chronic neurological conditions.
The main activities of the charity are to support these groups of people by raising funds in the charity shop and the provision of practical assistance.
The Trustees can confirm that they have due regard to the guidance issued by the Charity Commission (CC) on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
This year has been another great year for the charity due to the continued enthusiasm and dedication of our volunteers who work in the shop or as part of our DIY/Gardening teams. This work includes sales, PAT testing, customer service, maintaining a tidy and welcoming shop, gardening, general repairs, decorating and many other DIY jobs that people can no longer do themselves because they have disabilities caused by MS.
Requests for DIY support from MS sufferers are welcomed and thanks to the dedication of the DIY/Gardening teams it is not long before we are able to help. We are also able to provide funding for professionals such as Electricians and Plumbers if needed.
The shop continues to have a large turnover of donations including clothing, brica-brac, jewellery, pictures, toys and disability aids, plus wheelchairs, mobility scooters and portable electrical items which are checked for serviceability and PAT tested before sale in the shop. The Trustees wish to thank the Brightwell Centre for their regular donations to the shop following Jumble Sales.
The Trustees wish to pass on their thanks to all the volunteers for their hard work, dedication and “hands-on” attitude which is regularly commented on by visitors to the shop. Sales continue to exceed expectations, despite a national increase in second-hand online sales, which means the charity remains in a strong position to donate funds to the chosen charities.
Roger and Chris continue to use Roger’s vehicle to collect and deliver larger donations that people give to the MSPH charity and for taking selected items to auction. This service is greatly appreciated by both the customers and Trustees.
The Trustees agreed to keep the shop open for another 5 years with a 3-year break point.
The post-Christmas meal was held in recognition of the volunteers’ hard work – this was well supported.
## **FINANCIAL REVIEW**
The charity continues to be in a strong financial position at the year end with £155,926 in the trust’s bank account despite the national increase in second hand on-line sales. In addition, accounting has moved to “Quick Books” for greater ease and efficiency.
The charity’s principal source of funds this year were the sales from the charity shop located at 13 St Mary Street, Thornbury.
A donation of £23,200 was made to the Brightwell Centre in Bradley Stoke to fund replacement LED lighting in the oxygen suite, physio, gym and TR1; upgrade their IT systems/software and purchase 3 high back vinyl chairs for isobaric oxygen use. This donation enabled us to meet our obligation to support local organisations who are enhancing the lives of individuals in the community living with chronic neurological conditions. A primary role of our MSPH charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity continues to operate within the guidelines set out by the Charity Commission (CC) and Mike Martin OBE remains the MSPH Secretary and CC “Contact”.
Trustee meetings are held on a 4 monthly basis as practical.
The existing MSPH website needs updating, however, the trustees agreed that this was unnecessary and not value for money in view of the shop’s short lease extension.
## **Recruitment and appointment of new Trustees**
The Trustees are identified through advertising and by word of mouth and are appointed for their expertise as necessary.
Chris Wall moved from Trustee to employed Shop Manager from Jan 2025.
## **Risk management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
A review of MSPH Policies and Procedures was launched in September 2024 and an updated list of those endorsed by the Trustees was submitted to the CC as part of the Annual Report 2024. The following policies and procedures are available to MSPH personnel.:
1. Bullying and harassment policy and procedures.
2. Complaints policy and procedures.
3. Trustee conflicts of interest policy and procedures.
4. Reimbursing expenses/purchases policy and procedures.
5. Volunteer Recruitment & Selection Policy.
6. Shop fire procedures.
## **Personnel**
The Trustees wish to pass on their thanks to MJ for his work as a PAT tester.
## **CHARITY TRUSTEES**
Mr R Wall – Treasurer
Mr S McCarthy – Trustee
Mrs K Martin – Trustee
Mrs A Payne – Trustee
## **Declarations**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s Trustees
…………………………………………..
Mr Roger Wall
MSPH Treasurer
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE ACCOUNTS**
## **YEAR ENDED 30 SEPTEMBER 2025**
I report to the trustees on my examination of the accounts of the above-named charity (“the Trust”) for the year ended 30 September 2025.
## **RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER**
As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”)
I report in respect of the examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **BASIS OF INDEPENDENT EXAMINER’S REPORT**
My examination was carried out in accordance with the general directions given by the Charities Commissioners. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **INDEPENDENT EXAMINER’S STATEMENT**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- The accounting records were not kept in accordance with section 130 of the Charities Act: or
- The accounts did not accord with the accounting records:
- The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
5
## **MULTIPLE SCLEROSIS PEOPLES HELP**
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE ACCOUNTS (CONTINUED)**
## **YEAR ENDED 30 SEPTEMBER 2025**
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Charlotte Halsall FFA
TaxSavers (Downend) Limited 25 Badminton Road Downend Bristol BS16 6BB
Dated: 19 February 2026
6
## **MULTIPLE SCLEROSIS PEOPLES HELP STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2025**
|**Notes**
**Incoming Resources from Generated Funds**
**Activities Generating Funds:**
Shop Sales
**Other Income**
Interest received
Government
grants
**Total Incoming Resources**
**LESS: Cost of Generating Funds**
**Fundraising Trading:**
Shop Sales
**Total Costs of Generating Funds**
**Net Income/Loss Resources Available for Charitable Activities**
**Charitable Activities**
DIY and Gardening Help
Batteries for Wheel Chairs
Charitable Contributions
**Total Charitable Activity Cost**
**Governance Costs**
**4**
**Total Resources Expended**
**Net Incoming/Loss Resources**
**from Operations**
**Total funds brought forward**
**Total funds carried forward**|**2025**
**£**
104,652
-
-
**104,652**
101,174
101,174
**3,478**
1,178
409
23,200
24,787
5,726
**30,513**
**(27,035**
**)**
**178,334**
**151,299**|**2024**
**£**
114,378
5
-
**114,383**
107,708|**2024**
**£**
114,378
5
-
**114,383**
107,708|**2024**
**£**
114,378
5
-
**114,383**
107,708|
|---|---|---|---|---|
|||**107,708**|||
|||**6,675**
1,750
6,094
-
7,844
2,918
**10,762**
**(4,087)**
**182,421**
**178,334**|**6,675**
1,750
6,094
-
7,844
2,918
**10,762**|**6,675**
1,750
6,094
-
7,844
2,918|
The Charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charity are classed as continuing. All movements are unrestricted funds.
The notes on pages 9 to 11 form part of these financial statements
7
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **BALANCE SHEET**
## **YEAR ENDED 30 SEPTEMBER 2025**
|**Notes**
**2025**
**£**
**FIXED ASSETS**
**Tangible assets**
**7**
**6,485**
**CURRENT ASSETS**
**Debtors**
**8**
**8,436**
**Cash at bank and in hand**
**155,926**
**164,362**
**Creditors: amounts falling due within**
**one year:**
**9**
**19,551**
**Net current assets**
**144,811**
**Net Assets**
**151,296**
**FUNDS**
**Unrestricted Funds:**
General Funds
151,296
**Total Funds**
**151,296**|**2024**
**£**
**7,630**
**8,436**
**176,205**|
|---|---|
||**184,641**
**13,937**
**170,704**|
||**178,334**|
||178,334
**178,334**|
These financial statements were approved by the trustees on 19th February 2026 and are signed on their behalf by:
………………………………………. Mr R Wall, Trustee
The notes on pages on 9 to 11 form part of these financial statements
8
## **MULTIPLE SCLEROSIS PEOPLES HELP**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025**
- **1 Accounting policies**
- **a)** The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statement of Recommended Practice, Accounting and Reporting by Charities, issued in October 2011.
- **b** Income from donations is included in incoming resources when these are received **)** into the bank account.
- **c)** Resources expended are accounted for on an accruals basis and have been classified under headings that aggregate all costs related to that category.
## **d**
- **)** Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for a particular restricted purpose within the objects of the charity. Restrictions arise when specified by the donor or when fund are raised for particular restricted purposes.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% reducing balance Fixtures and fittings - 15% reducing balance Motor Vehicles - 15% reducing balance Computer equipment - 33.33% straight line
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
- **2 Government Grants**
|**Government Grants**
Government Grants|**2025**
**2024**
**£**
**£**
-
-|
|---|---|
||-
-|
9
MULTIPLE SCLEROSIS PEOPLES HELP
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
**YEAR ENDED 30 SEPTEMBER 2025**
## **3[Fundraising Trading]**
|Sale of Goods
**Cost of Activities**
Shop activities
Net surplus/deficit|**2025**
**£**
104,65
2
101,17
4
3,478|**2024**
**£**
114,37
8
102,01
1|
|---|---|---|
|||12,367|
## **4[Governance Costs]**
The governance of the charity consisted of the following direct and indirect costs:
|Accountancy and Payroll
Independent Examiners Report|**2025**
**£**
3,011
1,465
5,726|**2024**
**£**
1,513
1,465|
|---|---|---|
|||2,978|
## **5[Trustees’ remuneration and benefits]**
There was no trustees’ remuneration or other benefits for the year ended 30 September 2025, nor for the year ended 30 September 2024.
The trustees were paid a mileage allowance of 45p per mile and a subsistence allowance of £7 per day for attending meetings and for duties directly related to their duties as a trustee.
## **6[Staff Numbers]**
The average number of employees during the year was as follows:
||**2025**|**2024**|
|---|---|---|
|**Activities**|||
|Shop|2|1|
10
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 30 SEPTEMBER 2025**
## **7 Tangible Fixed Assets**
|**Cost:**
As at 1.10.2024
Additions
Disposals
As at 30.9.2025
**Depreciation:**
As at 1.10.2024
Charge for the
year
Disposals
As at 30.9.2025
**Net Book Value**
As at 30.9.2025
As at 1.10.2024|Plant &
Equipment
11,349
11,349
9,923
214
10,137
1,212
1,426|Fixtures
& Fittings
17,434
17,434
11,230
931
12,161
5,273
6,204|Motor
Vehicles
(Disposed)
8,973
(8,973)
-
-
-
-|Computer
Equipm
ent
4,524
4,524
4,524
4,524
-
-|Total
42,280|
|---|---|---|---|---|---|
||||||33,307
25,677
1,145|
||||||26,822
6,485|
||||||7,630|
## **8 Debtors: amounts falling within 1 year**
|Prepayments
VAT
Loans
**s falling due within 1 year**
Accruals
Trade Creditors
Wages
Other tax and Social Security|**2025**
**£**
7,926
-
510
8,436
**2025**
**£**
2,855
216
10,556
5,924
19,551|**2024**
**£**
7,926
-
510|
|---|---|---|
|||8,436|
|||**2024**
**£**
2,855
1,052
6,709
3,321|
|||13,937|
## **9 Creditors: amounts falling due within 1 year**
11
## **MULTIPLE SCLEROSIS PEOPLES HELP**
## **DETAILED STATEMENT OF SHOP FUNDRAISING TRADING**
## **YEAR ENDED 30 SEPTEMBER 2025**
|**INCOME**
Shop Sales
**Cost of Sales**
Purchases
**Gross Income**
**OVERHEADS**
Wages and Salaries
Pension Costs
Light, heat and water
Cleaning
Rent and Rates
Telephone and Internet
Computer Running Costs
Postage and Stationery
Refreshments and Volunteer
Staff Expenses
Repairs and renewals
Insurance
Travel Expenses
Credit Card Terminal and
Processing Fees
Sundries
Subscriptions
Depreciation
**Total Overheads**
**Surplus/Deficit**|2025
£
104,652
-
**104,652**
47,022
404
5,314
625
28,605
4,056
1,901
124
4,211
901
93
2,304
1,681
2,663
126
1,144
**101,174**
**3,478**|2024
£
114,378
-|
|---|---|---|
|||**114,378**
27,447
381
3,888
332
30,075
3,650
2,071
232
7,742
1,531
443
21,484
1,715
2,155
126
1,347
**107,708**
**6,670**|
12