# **WIGAN MS THERAPY CENTRE LTD TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023**
**CHARITY No. 1102646 COMPANY REG. 04811558**
1
## **WIGAN MS THERAPY CENTRE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees’ Report|3-5|
|Independent Examiners’ Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9-13|
2
**Wigan MS Therapy Centre Ltd Trustees’ Report For year ended 31[st] December 2023**
The trustees present the report and accounts for the year ended 31[st] December 2023. The accounts have been prepared in accordance with the accounting policies set out in note one to the accounts and comply with the governing document, the Companies Act 2006 and the statement of recommended practice, “Accounting and Reporting by Charities”, issued in March 2005 (revised 2008).
## **Structure, governance and management**
The charity is a company limited by guarantee.
None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to an amount, not exceeding £10, in the event of winding up.
Some of the trustees are also directors for the purposes of company law. The trustees who held office during the year are as follows:
Peter Elliott (Chairman, Director) Gillian Chilton (Secretary, Director) Anthony Richard Mather (Treasurer, Director) Heather Read Janet Mather Jacqui Gibbons Wendy Welch Ruth Hart Rob Daley Logan Brown Martin Reed Colin Welch Joanne Livermore
The charities memorandum and articles require no less than three trustees. There is no maximum. New trustees are identified by their abilities and empathy with aims and objectives of the charity and are usually drawn from clients and associates.
The Chair and Secretary are responsible for the induction of new trustees. The induction provided new trustees with an awareness of their responsibilities, the governing document and the history and philosophy approach of the charity. A copy of the previous year’s annual report and accounts is provided.
The charity formerly operated as Multiple Sclerosis Regional Therapy and Support Group Ltd and was registered as a charity on 16[th] March 2004. The charity has significantly developed and has now changed its name. It was registered as **Wigan MS Therapy Centre Ltd** on 26[th] November 2016. There are currently 13 trustees who meet monthly.
3
## **Wigan MS Therapy Centre Ltd Trustees’ Report For the year ended 31[st] December 2023 (continued)**
The charity depends on the use of volunteers and all members associated with the running of the charity are volunteers.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.
## **Objectives and Activities**
The charity continues to provide support and complimentary therapies such as aromatherapy, reflexology, Reiki, Tibetan head massage, hot stone therapy and chair yoga at reduced cost to people affected by Multiple Sclerosis, their families and carers. The charity currently has four self-employed therapists who provide their services on a per session basis. At present, therapies are provided over three days each week. We also run a weekly craft morning and have a sale room with donated items for sale at reduced prices to the general community.
We are always looking to add to our services but at present given the overall financial climate we need to use our limited resources effectively and efficiently. To this end we have secured donations to buy further equipment to serve our members and aid their ability to improve their mobility and all-round health. This past year we have set up a fully functioning gym with full accessibility supported by a qualified training instructor. The gym is being used three days a week. The financial situation for all charities has improved over the last year but we continue to be vigilant and I’m mindful of any threat to our operational abilities.
## **Achievement and Performance**
We continue to run our charity in Marsh Green Community Centre in Wigan. We were invited to run the centre, and this has now enabled us to have the dedicated therapy rooms and gym that we have long desired. We have taken on the costs of the centre but to assist us with this we are able to raise funds by many different means. We have a very hard-working team that achieves this. As a result, we can offer a comfortable and friendly environment for our clients. We continued in 2021 to support the upkeep and maintenance of the centre and reaffirm our commitment to the centre and local community.
During the year, the charity continued to maintain the client base sometimes by nurse referral or personal recommendations and the charity currently has 3 active members.
The information point, in conjunction with the MS Society and the MS Trust continues to provide clear and concise information and guidance to sufferers of Multiple Sclerosis, their families and carers and individuals who have been newly diagnosed and so not familiar with of Multiple Sclerosis. The installation is updated and maintained regularly and is a vital source of information.
4
**Wigan MS Therapy Centre Ltd Trustees’ Report For the year ended 31[st] December 2023 (continued)**
## **Plans For the Future**
The trustees intend to continue to provide support and expand the range of therapies we provide, within our budget constraints, for those affected by Multiple Sclerosis. The charity will continue to apply for funding, however in this extreme financial climate this continues to be more difficult. The charity has continued to strengthen ties with other groups and work in conjunction with them to benefit those affected by Multiple Sclerosis.
Overall, we will continue to strive to maintain our services and make sure we are best placed to serve the people in the locality and beyond affected by Multiple Sclerosis.
On behalf of the board of trustees,
Peter Elliott Chairman
5
## **M S Therapy Centre Ltd**
## **Independent Examiner’s Report**
## **To the Trustees of Multiple Sclerosis Regional Therapy and Support Group Limited**
I report on the accounts of the charity for the year ended 31[st] December 2023 which are set out in pages 5 to 13.
## **Respective Responsibilities of Trustees and Examiner**
Those who are also the directors of Multiple Sclerosis Regional Therapy and Support Group Limited for the purpose of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to: -
1. examine the accounts under section 145 of the 2011 Act;
2. to follow procedure the procedure laid down in the general directions given by Charity Commission under section 145 (5)b of the 2011 Act; and
3. to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or
disclosures in the accounts and seeking explanations. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view, and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
- A) which give me reasonable cause to believe that in any material respect to requirements:
1. to keep accounting records in accordance with section 386 of the Companies Act;
2. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; have not been met; or
- B) to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J J Finney FCA Chartered Accountant 4 Chiltern Drive Winstanley Wigan WN3 6DY Dated: 20[th ] September 2023
6
## **Wigan MS Therapy Centre Ltd**
## **Statement of Financial Activities for year ended 31st December 2023**
|**Notes**
**Incoming resources from generated funds**
Voluntary income
2
Activities for generating funds
3
Investment Income
4
Income resources from charitable activities
5
**Total Incoming Resources**
**Resources expended**
6
Costs of generating funds
3
**Net Incoming Resources Available**
**Charitable Activities**
Therapy
Children’s Activities
Governance Costs
**Total resources expended**
**Net Income (Expenditure) for the year**
Net movement in funds
Funds balance 1 January 2023
Funds balance 31 December 2023|**Unrestricted**
**Funds**
10,923
21,448
331
32,702
2,525
35,227
12,324
22,903
(18,423)
-
4,480
-
4,480
4,480
48,583
52,063|**Restricted**
**Funds**
-
-
-
-
-
(1,124)
-
(1,124)
-
(1,124)
(1,124)
18,852
17,728|**Total**
10,923
21,448
331
32,702
2,525
35,227
12,324
22,903
(19,547)
0
(19,547)
-
(3,356)
3,356
67,435
71,041|**Total**
**2022**
3,289
6,983
-|
|---|---|---|---|---|
|||||10,252
3,584|
|||||13,836
3,949|
|||||9,887
(19,208)
0|
|||||(9,321)
-|
|||||(9,321)|
|||||(9,321)
76,556|
|||||67,235|
The statement of financial activities also complies with the requirements for income and expenditure account under the Companies Act 2006.
7
## **Wigan MS Therapy Centre Ltd Balance Sheet as at 31st December 2023**
|note
**Fixed Assets**
Tangible assets
12
**Current Assets**
Cash at Bank
**Total Net Assets**
**Income Funds**
Restricted Funds
14
Unrestricted
Funds|**2023**
21,715
49,326
71,041
17,728
53,713
71,441|**2022**
26,998
40,437|
|---|---|---|
|||67,435|
|||18,852
48,583|
|||67,435|
For the year ended 31[st] December 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ Responsibilities
- a) the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- b) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime within part 15 of the Companies Act 2006 and with the Financial Reporting Standards for Smaller Entities (effective April 2008).
The accounts were approved by the Board on 20[th] September 2023.
Peter Elliott Trustee Company Registration No. 04811558
8
## **NOTES TO THE ACCOUNTS FOR YEAR ENDED 31[ST] DECEMBER 2023**
## **1) Accounting Policies**
## **1.1 Basis for preparation**
The accounts have been prepared under the historical convention. The charity has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice “Accounting and Reporting Charities”, issued in March 2005 (revised 2008) and the Companies Act 2006.
## **1.2 Incoming Resources**
Donations and other forms of voluntary income are recognised as incoming resources when receivable except insofar as they are incapable of financial measurement. The value of service provided by volunteers has not been included.
Grants, including a grant for the purchase of certain fixed assets are recognised in full in the Statement of Financial Activities in the year they are receivable.
Incoming resources from the provision of the therapy service to sufferers of multiple sclerosis are also included when they are receivable.
## **1.3 Resources Expended**
Resources expended are recognised in the period in which they are incurred and include attributable VAT which cannot be recovered.
Where resources expended relate to a specific activity, the cost has been directly allocated to that activity. Support costs have been allocated to the activities on a basis consistent with the level of income achieved from each activity, excluding voluntary income.
## **1.4 Tangible fixed assets are stated at cost less depreciation**
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected life as follows:
Fixtures, fittings & equipment 25%per annum reducing balance basis
## **1.5 Accumulated Funds**
Restricted funds are to be used for specific purposes laid down by the donor. Income and expenditure which meets these criteria are charged to the fund.
## **1.6 Unrestricted Funds**
Unrestricted funds are donations and other incoming resources receivable or generated for objects for the charity without further specified purpose and are available as general funds.
9
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023**
## **2) Voluntary Income**
|Donations & Gifts
Grants receivable for core activities
**3) Activities for Generating Funds**
Activities for generating funds
Lottery costs
Support costs allocated
**4) Investment Income**
Interest Receivable
**5) Income resources from charitable activities**
Therapy Income
**6) Total resources expended**
**Costs of generating funds**
Costs of generating funds
**Charitable activities**
Activities undertaken directly
Support Costs
**Total**
Children’s Activities
Activities undertaken directly
Governance costs|**Unrestricted**
**Funds**
10,314
619
10,933
**Unrestricted**
**Funds**
17,255
(4,337)
(3,949)
8,969
|**Restricted**
**Funds**
-
-
-
**Restricted**
**Funds**
-
(1,490)
(1,490)|**Total**
**2023**
1,789
1,500
3,289
**Total**
**2023**
17,255
(4,337)
(5,439)
7,479
**2023**
331
**2023**
8,793
**2023**
12,324
18,423
6,755
25,178
-
-
-
25,178|**Total**
**2022**
1,789
1,500|
|---|---|---|---|---|
|||||3,289|
|||||**Total**
**2022**
13,539
(4,065)
(11,792)|
|||||(2,318)|
|||||**2022**
-
**2022**
6,950
**2022**
3,949|
|||||17,718
3,216|
|||||20,934
-
-
-|
|||||20,934|
10
## **NOTES TO ACCOUNTS (CONTUINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
|**7) Activities undertaken directly**
**Other costs relating to Therapy comprise:**
Therapy costs
Support costs allocated
**Restricted fund**
Support costs allocated
**8) Support Costs**
**Fundraising Activities**
Light & Heat
Insurance
Telephone
Postage & Stationery
Repair & Maintenance
Motor Expenses
Sundry Expenses & Cleaning
Depreciation
**Charitable Activities**
Light & Heat
Insurance
Telephone
Postage & Stationery
Repair & Maintenance
Motor Expenses
Sundry Expenses & Cleaning
Depreciation|**2023**
18,423
6,755
1,424
26,602
**2023**
1,481
557
503
-
1,458
-
4,375
3,950
12,324
812
306
276
-
799
-
2,398
2,164
6,755|**2022**
17,718
3,216
1,490|
|---|---|---|
|||22,424|
|||**2022**
1,474
886
640
62
947
-
5,262
5,994|
|||15,265|
|||311
187
135
13
200
-
1,108
1,262|
|||3,216|
## **9) Trustees**
None of the Trustees (or any person connected with them) received any remuneration during the year. None of the Trustees were reimbursed travelling expenses.
## **10) Employees**
There were no employees during the year.
11
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023**
## **11) Taxation**
The charity is exempt from corporation tax on charitable activities.
## **12) Tangible Fixed Assets**
|**Cost**
At 1st January 2022
Additions
At 31st December 2023
**Depreciation**
At 31st January 2022
Charge for year
At 31st December 2023
**Net Book Value**
At 31st January 2022
At 31st December 2023|£
89,192
1,955|
|---|---|
||91,147
62,194
7,238|
||69,432
26,898
21,715|
## **13) Restricted funds**
The income funds include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**13) Restricted funds**
Therapy Equipment Grant
Computer Equipment Grant
Wheelchair ramp donation
Information point donation
New equipment grant
Massage bed grant
Percy Bilton smart hoist grant
Percy Bilton Molift sling grant
Hedley foundation grant
Grants received for Thera Trainers
HUR Smartouch grant
Misc Gym Equipment grant
Scanner|**Movement in funds**
Balance at
1 Jan 2022
Incoming
resources
Resources
expended
Balance at
31 Dec 2023
£586
-
-
£586
£568
-
£8
£560
£63
-
£4
£59
£876
-
-
£876
£2,669
-
£13
£2,656
£244
-
-
£244
£223
-
£23
£200
£40
-
£13
£27
£39
-
£13
£26
£1,890
-
£498
£1,392
£1,899
-
£475
£1,424
£208
-
£52
£156
£100
-
£25
£75|
|---|---|
||£9,405
£0
£1,124
£8,281|
12
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023**
## **13) Restricted Funds (continued)**
The equipment grants are all towards the cost of equipment.
The wheelchair and ramp donations represent an amount received towards the purchase of a wheelchair and ramp to improve the facilities at the charity’s premises.
The information point donations were specifically towards the maintenance of the information point. The massage bed represents a grant received for the purchase of new massage beds.
The Percy Bilton represents a grant received for the purchase of a smart hoist. A second grant was received from Percy Bilton for the purchase of 2 Molift bathing slings.
The Hedley Foundation grant represents a grant received for the purchase of 2 Basketweave commode chairs.
Two grants were received for the specific purchase of Thera training machines, and these were duly purchased and installed.
Where grants are received for the purchase of assets, the assets are capitalised, and depreciation is released against the grant over the useful economic life of the assets.
A grant was received from Wigan MBC for the purchase of a HUR Smartouch machine.
A grant was received for the purchase of misc gym equipment.
A grant of £300 was received from Wigan MBC towards the scanner.
## **14) Analysis of net assets between funds**
Fund balances as at 31[st] December 23 are represented by:
|Tangible fixed assets
Current assets|Unrestricted
funds
Restricted
funds
Total
13,434
8,281
21,715
40,279
9,047
49,326|
|---|---|
||53,713
17,328
71,041|
## **15) Related parties**
The charity was under the control of the Trustee during the year.
13