**Registered Charity Number 1108851 Registered Company Number 5380237**
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE
Report and Accounts
31 December 2024
**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 December 2024**
The Trustees (who are also Directors for the purposes of company law) present their report and the financial statements of the Arthritis and Musculoskeletal Alliance for the year ended 31 December 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered charity number: 1108851 Registered company number: 5380237**
**Principal address and registered office**
International House 109 – 111 Fulham Palace Road London W6 8JA
## **Senior staff member**
Sue Brown, Chief Executive
## **Independent Examiner**
David Howard Chartered Accountants 1 Park Road Hampton Wick Kingston-upon-Thames KT1 4AS
## **Principal bankers**
Unity Trust Bank Four Brindleyplace Birmingham B1 2JB
## **Board of trustees**
The trustees, who are also Directors of the company, have held office since 1 January 2022, as follows:
Noha Al Afifi (from July 2024) Stephen Chew (until July 2024) Chris Martey (Chair)
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
Sarah North Sally Pembery Ruth Sephton John Skinner Jane Taylor Dirk Vennix, Chair (until July 2024) Zak Vora Dale Webb (Vice Chair) Debbie Wilson
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Status and History**
The Arthritis and Musculoskeletal Alliance (ARMA) is a registered charity, and a company limited by guarantee, not having share capital.
ARMA was established in 1972 under the name of the British League Against Rheumatism. It first registered as a charity on 22 April 1986. ARMA incorporated on 2 March 2005 and the Annual General Meeting of ARMA on 25 May 2005 resolved to wind-up the unincorporated charity. ARMA reregistered with the Charity Commission on 5 April 2005.
ARMA is governed by the rules and regulations set down in its company Memorandum and Articles of Association dated 1 August 2005.
## **Organisational Structure**
ARMA’s principal decision-making body is the Board of Trustees, who are elected from its membership. The Board meets three-monthly. There is also a Representatives’ Forum to which all of its membership organisations are able to nominate a representative. The Board is also able to establish ad-hoc working groups that are accountable to the Board. The Board has a Finance and Risk Committee established during 2021 and an income generation working group. The Board takes account of the views of member organisations through three-monthly members meetings.
## **Method of Recruitment, Appointment, Election, Induction and Training of Trustees**
The charity recruits its trustees from its member organisations through a process of election. An elected trustee will retire at the close of the AGM at the end of the last year of the trustee’s term of office.
The Board from time to time will co-opt trustees to fill gaps in expertise or experience that it has identified within its membership.
## **Appointment and Election**
Trustees are elected for a period of three years and may stand for a second term of three years. If selected by the Board to be its Chair, a trustee’s term of office can be extended by a further three years. The appointment of a Trustee may be extended by a unanimous decision of the Board to ensure adequate Board continuity and trustee rotation. The
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
extension of the term of office for a Trustee would normally be limited to a single extension of up to one year.
To stand for a post, candidates must be nominated by a designated representative from an ARMA member organisation. If candidates are nominated in excess of the number of vacancies then there is a ballot of the organisations who are members of ARMA. The elected candidates are confirmed at the Annual General Meeting of the charity.
## **Induction and Training of Trustees**
There is a written induction pack for trustees setting out how the organisation is run, key duties of trustees and links to documents for trustees on the Charity Commission website. All members of the Board have received copies of the new Charity Governance Code and the ACEVO guide to charity finance for non-financial trustees. New trustees are offered a buddy from amongst existing trustees.
## **Risk and Corporate Governance Matters**
The Board has conducted its review of the major risks to which the charity is exposed and has established systems to mitigate those risks. Loss of members was identified as the most significant risk and mitigation was discussed by the Board. The other major risk is inability to undertake basic functions, e.g. due to loss of staff or cyber-attack. Other risks identified, which would severely impact upon the charity, include loss of reputation, financial mismanagement/fraud, and conflicts of interest. Systems have been put in place to monitor and address these risks, and procedures are periodically reviewed to ensure that they still meet the needs of the charity.
The Board will attend to risk on a six monthly basis and has resolved to review its risk register at alternate meetings. The Finance and Risk Committee consider the risk register quarterly and make recommendations for changes to risks identified and management.
There were no serious incidents which required reporting to the Charity Commission during 2024.
The Board has a Conflict of Interest Policy to manage conflicts of interest.
## **Trustees’ Responsibilities in the Preparation of Financial Statements**
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and regulations.
The provisions of charity law require the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with FRS102 and the charity SORP (FRS102). The financial statements are required by law to give a true and fair view of the state of affairs of the charity as at the balance sheet date, and of the incoming resources and application of resources for that period, and must not be approved by the trustees unless they are satisfied that this is the case. In preparing those financial statements, the trustees are required to:
- a. select suitable accounting policies and then apply them consistently;
- b. make judgements and estimates that are reasonable and prudent; and
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
- c. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue on that basis.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity, and to enable them to ensure that the financial statements comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Independent Examiner**
The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011) and that an independent examination is needed. Accordingly, David Howard Chartered Accountants, has been appointed as Independent Examiner.
## **OBJECTIVES AND ACTIVITIES**
## **Charitable Objectives**
The principal objective of the charity is to advance education in the causes, prevention and treatment of rheumatic complaints by bringing together organisations representing professional and patient groups, which promotes the development of awareness, knowledge and the means of prevention, treatment, rehabilitation and relief of rheumatic complaints.
## **Public Benefit**
In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. The Trustees consider that the charity complies with the duty to have due regard to the public benefit guidance published by the Commission.
## **Charitable activities**
In 2021 the Board agreed a revised strategy in collaboration with the membership. The strategy aims to focus activities on those issues where collaboration is essential to impact in order to make best use of resources. In general the previous strategy was felt to continue to be fit for purpose with some small amendments. The most significant change was the addition of a limited role for ARMA in workforce issues, as set out below. Key headlines of this strategy:
ARMA is an umbrella body representing the breadth of musculoskeletal conditions and professions.
Our vision for musculoskeletal (MSK) health:
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
- The MSK health of the population is promoted throughout life;
- Everyone with MSK conditions receives appropriate, high quality interventions to
- promote their health and well-being in a timely manner.
We engage with:
## Public Policy
Desired impact:
- Integrated approaches to MSK are included in all policy.
## Services (or commissioning):
Desired impact:
- Evidence-informed MSK pathways are in place
- MSK health is recognised and prioritised.
## Service delivery and practice
Desired impact:
- Evidence based Interventions are being delivered
- Person-centred, integrated MSK care is being delivered.
- There is an improvement focus, with innovation, spread of good practice and quality improvement at the heart of provision.
## Workforce
Desired impact:
- Appropriate level of suitably competent multi-disciplinary workforce to meet needs
## **ARMA Members**
Arthritis Action Back Care British Association of Sport and Exercise Medicine (BASEM) British Association of Sport Rehabilitators and Therapists (BASRAT) British Dietetic Association British Chiropractic Association British Orthopaedic Association British Society of Rehabilitation Medicine CCAA Kids with Arthritis Chartered Society of Physiotherapy Cornwall Arthritis Trust Ehlers-Danlos Support UK Faculty of Sports and Exercise Medicine Fibromyalgia Action UK Gloucestershire Arthritis Trust Hypermobility Syndrome Association The Institute of Osteopathy LUPUS UK McTimoney Chiropractic Association Musculoskeletal Association Chartered Physiotherapists
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
National Axial Spondyloarthritis Society National Rheumatoid Arthritis Society National Spine Network Orthopaedic Research UK Pain Concern Physiotherapy Pain Association Podiatry Rheumatic Care Association Primary Care Rheumatology Society Psoriasis Association RCN - Rheumatology Forum Rheumatology Pharmacy Network Royal College of Chiropractors Royal Osteoporosis Society Scleroderma & Raynaud’s UK Society of Musculoskeletal Medicine Society of Sports Therapists UK Gout Society Versus Arthritis
## **Associate members**
AbbVie Freehab getUBetter Good Boost Grünenthal National Orthopaedic Alliance PhysioFast Online UCB Pharma
## **ACHIEVEMENTS AND PERFORMANCE**
In 2024 our focus has been on delivering work to improve MSK services, in line with members’ priorities. The priorities set by our members were improving services for people with MSK conditions and tackling health inequalities. We continue to make the best use of ARMA’s strengths in collaboration and focus on cross cutting issues which require multidisciplinary working.
The charity has made significant impact in 2024, with the publication of our inequalities report and subsequent dissemination activity driving local action. Our Freedom of Information Act report was timely and has had impact at a national level in relation to the Government’s ten year health plan. Our health inequalities report is getting widespread traction – see below. Our impact is becoming widely recognised. **“… thank you for all that you do in the MSK world - it's both appreciated and impactful.” (Consultant MSK Clinician)** Throughout 2024 the charity has worked closely with NHS England and NHS Wales to influence their delivery of MSK services.
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
## **ARMA Act Now inquiry impact 2024**
## **The aim of the inquiry**
- To increase understanding of the underlying drivers of MSK health inequality related to deprivation and how NHS services can address this.
- To encourage local services and individual healthcare practitioners to take action to address inequalities.
## **Increase understanding**
**----- Start of picture text -----**
Launch events
5
Westminster; Virtual; Northern Ireland;
Wales; Scotland
Local and regional meetings and
presentations
8
Regional MSK networks x 3, ICB MSK
Network, ICB Pain Network, ICB research
team, Trust MSK services x 2
**----- End of picture text -----**
**----- Start of picture text -----**
Visits to inequalities Launch events
page 5
Westminster; Virtual; Northern Ireland;
4,204
Wales; Scotland
Social media reach
during launch week Local and regional meetings and
presentations
ARMA: 25.5K
8
Regional MSK networks x 3, ICB MSK
Others: 41K
Network, ICB Pain Network, ICB research
team, Trust MSK services x 2
Conferences
6 A real eye opener, even for someone
who already thought they
Royal College of Chiropractors;
appreciated these aspects in care!
Health and Work; Chartered Society of
(AHP Lead)
Physiotherapists; Northern Ireland AHPs;
British Society for Rheumatology; MSK
2024
**----- End of picture text -----**
## **How would you describe the Act Now report?**
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
## **Encouraging action**
I will look at ways to feed this into our JSNAA narrative. (Local Authority Public Health Consultant)
We're doing a project around Chronic Pain at the moment so this report is extremely timely. (Council Public Health Specialist)
[I will] share the report findings and recommendations with the team during in-service training. (Virtual launch attendee)
## **Some examples we are aware of**
- Identifying patient groups not accessing our service and reaching out to those communities.
- Engage with local schools to work on supporting them to boost children’s MSK health e.g. through being more active.
- Engaged with the ICB about collaborating on a multi disciplinary weight management service including physios for people with MSK conditions and obesity.
- Outreach in primary schools for prevention
- Support to transition to self management after treatment tailored to needs of local community
- Community back pain prevention workshops
- MSK prevention support to local employers
- Using the report in the research phase of a comprehensive look at health inequalities for an MSK service
## **How do you feel about taking this work forward?**
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
Below we set out some of our other key activities and achievements throughout the year.
## FOI Request report
- Published report analysing our FOI requests to ICBs showing significant numbers do not prioritise MSK at a strategic level. Sent to all ICB Chairs. _**“I will share the report with [ICB CEO] for his consideration and to discuss and agree the steps we as an ICB need to take.”**_
- Widely used at a national level to argue for a higher priority for MSK in the NHS Ten Year Plan by a number of people involved in the process. _**“This should prove very useful to support what we have being saying anecdotally re the need for greater system level leadership, focus and opportunity.”**_
## Health inequalities – see above for impact report
- Published the report of the inquiry carried out in 2023 along with summaries for each nation and one for rheumatology.
- Five launch events, numerous local and regional speaking and 6 conferences. _**“Your session was one of my highlights of the conference.”**_
- Many local services and systems looking to address inequalities as a result.
## NHS Engagement
- Our monthly update meetings enabling ARMA members to directly gain information and raise questions and issues with national leads on MSK continue. They are now attended by the new National Clinical Director for MSK, Lesley Kay, Andrew Bennett in his new role of GIRFT lead for community MSK, Chloe Stewart from Personalised Care and Rob Letchford lead for MSK in Wales.
- Inclusion on GIRFT MSK Board.
- Engagement with the Major Conditions Strategy team, who were particularly interested in our work on inequalities.
- Ongoing positive engagement with NHS in both England and Wales.
- Input to NHS England workstreams on digital (on the advisory group), MSK hubs, (ad hoc meetings with team) Employment advisors in MSK pathways (commented on the training materials).
- Responded to consultation on MSK Framework for Wales and ongoing engagement with NHS Wales, including on Women’s Health Strategy.
- Our input has impact. _**“Thanks for your contributions to date, they have been a helpful course direction”**_
## Health Ten Year Plan
- This has been a priority for ARMA since the process began. Convening meetings of members to co-ordinate input and inform ARMA response.
- Response to Darzi Review.
- Response to consultation on behalf of ARMA and one on behalf of the MSK conference.
- Engagement with Partners Council
## Bone and Joint Week
- ARMA’s posts generated 14.5k impressions, 195% increase in impressions 112% increase in engagements and 227% increase in ARMA profile visits.
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
- Posts by members and others using the hashtag had a reach of over 36,500 views.
## Publications and resources
- Our newsletter, website and resources are well used and receive positive feedback
## **FINANCIAL REVIEW**
## **Financial Results of Activities and Events**
The detailed financial results of the charity’s activities and events are set out in the Statement of Financial Activities on page 14. Total incoming resources for the year were £110,809 (£123,780 in 2023) and total resources expended were £104,808 (£103,066 in 2023) resulting in net movement of funds of £6,001 positive (£20,714 positive in 2023).
£5,000 of this income is restricted.
Pharmaceutical funding for 2024 represented 24% of the charity’s total income. This is made up of 20% of core unrestricted income and 100% of restricted project income.
This is made up of:
Grunenthal: £11,095 - £2690 (core) and £5,000 (project) UCB - £8,740 (core) AbbVie £7,000 (core)
## **Reserves Policy**
The trustees have identified a risk relating to the charities financial sustainability and seek to mitigate that risk through the application of a reserves policy.
The Board reviewed the policy in 2024 and agreed that the target was adequate to ensure that we continue to have reserves sufficient to address any sudden reduction in income. At the year end the free reserves were at £88,198 (£69,296 in 2023) slightly above the Board reserves target.
We also hold restricted reserves to deliver projects in 2025.
## **Investments Policy**
The trustees are empowered to invest the monies of ARMA in accordance with its memorandum of association (clause 4.1 j).
The Board Agreed to make a moderate level of investment with the aim of generating a higher return on some of the reserves. The process of investing £20,000 over ten months began in February 2025.
## **PLANS FOR FUTURE PERIODS**
The Board developed an operational plan for 2025 identifying priority activities to deliver the strategy. All aspects of this plan were developed in collaboration with the membership and
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**THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2024**
are in line with the charitable objectives of ARMA. The Board agreed a focused plan for 2025 continuing the two priority areas of activity for 2024:
- MSK health service improvement – using the ongoing work in England and the work in Wales to promote our key messages and press for MSK services in line with our vision. This will include publishing a report on the MSK content of the Integrated Care Boards’ Joint Forward Plans.
- Health Inequalities – we have plans to continue encouraging people to take action on the recommendations in the inequalities report including starting a community of practice for healthcare professionals and MSK services wishing to take action. We will also hold a roundtable to explore possible activity ARMA could take to address inequalities in MSK conditions for women.
We will also deliver Bone and Joint Week and, where resources allow, any webinars, events or publications which will support these two priorities.
We will continue our role of networking, signposting, connecting and co-ordinating to link ARMA, our members and other key stakeholders and providing support for our members.
## **Impact of Future Activities and Events**
The trustees will continue to measure the charity’s success by assessing the outcomes of our activities in line with our desired outcomes in the strategy.
## **FUNDS HELD AS CUSTODIAN**
Although the charity maintains restricted funds to deal with incoming resources that are earmarked for a particular purpose by donors, sponsors and other funders, the charity does not hold, and the trustees do not anticipate that it will in future hold, any funds as custodian for any third party.
## **Small company provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the trustees on 17 May 2025 and was signed for and on behalf of the board by
Chair
Chris Martey
## Date: **17 May 2025**
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**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE Independent Examiner's Report to the trustees of the charity**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2024, which are set out on pages 14 to 22.
## **Responsibilities and basis of report**
The charity’s trustees 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 company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matter 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 company as required by section 386 of the 2006 Act; or
(2) the accounts do not accord with these accounting 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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)].
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.
David Howard Chartered Accountants 1 Park Road Hampton Wick Kingston upon Thames Surrey KT1 4AS
Date: 17 May 2025
13
## **THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) For the year ended 31 December 2024**
|**Notes**
2
3
**TOTAL INCOME**
**TOTAL RESOURCES EXPENDED**
Transfers between funds
9
**NET INCOME/(EXPENDITURE) AND**
**NET MOVEMENT IN FUNDS FOR THE**
**YEAR**
**Fund balances at 31 December 2024**
9
**INCOME**
**Income from generated funds**
Income from investment
**Income from charitable activities**
Bringing the community together to
improve quality of life for people with
musculoskeletal conditions
**EXPENDITURE**
**Expenditure on charitable activities**
Bringing the community together to
improve quality of life for people with
musculoskeletal conditions
4
**RECONCILIATION OF FUNDS**
Fund balances at 1 January 2024
9|
**105,809**
**86,908**
-
**18,901**
**88,198**
**Unrestricted**
**Funds**
**£**
3,683
102,126
86,908
69,297|-
5,000
**5,000**
17,900
**17,900**
-
**(12,900)**
39,380
**26,480**
**Restricted**
**Funds**
**£**|3,683
107,126
**110,809**
104,808
**104,808**
-
**6,001**
108,677
**114,678**
**Total**
**2024**
**£**|930
122,850
**Total**
**2023**
**£**|
|---|---|---|---|---|
|||||
**123,780**
103,066|
|||||
**103,066**
-|
|||||**20,714**
87,963|
|||||**108,677**|
The net movement in funds for the above periods arises from the charity’s continuing operations.
No separate Statement of Total Recognised Gains and Losses has been presented as all such gains and losses are dealt with in the Statement of Financial Activities.
14
## **THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE BALANCE SHEET 31 December 2024**
|**CURRENT ASSETS**
Trade debtors
Other debtors
Cash at bank and in hand
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**& NET ASSETS**
**THE FUNDS OF THE CHARITY**
**TOTAL CHARITY FUNDS**
10
**Notes**
**FIXED ASSETS**
Furniture & fittings
7
Computer equipment
7
**LIABILITIES**
Creditors: Amounts falling due within one year
8
**Restricted income funds**
Local Networks Fund
9
Projects Sponsorship Fund
9
**Unrestricted income funds**
General Fund
9|1,369
420
125,999
664
25,816
-
127,788
13,110
114,678
**114,678**
88,198
**114,678**
**2024**
**£**
-
-|**2023**
**£**
-
386|
|---|---|---|
|||19,265
997
106,568
386|
|||126,830
18,539|
|||108,291|
|||664
38,716
**108,677**
69,297|
|||**108,677**|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477(2) of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts:
(i) to keep accounting records in accordance with section 386;
(ii) to prepare accounts which give a true and fair view of the state of affairs of the company in accordance with section 393, and which otherwise comply with the requirements of the Act relating to accounts, so far as applicable to the company.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
The financial statements are prepared in accordance with the special provisions of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).
15
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE BALANCE SHEET 31 December 2024**
The financial statements on pages 14 to 22 were approved by the Board of Directors and authorised for issue on 17 May 2025 and signed on their behalf by
16
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **1. ACCOUNTING POLICIES**
## **a) Basis of accounting**
The financial statements have been prepared in accordance with 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) - Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The principal accounting policies adopted in the preparation of the financial statements are set out below.
## **b)**
## **Income**
Grants, donations and other similar types of voluntary income are brought into account when received, except that donated income is included gross of any attributable tax recoverable, where relevant. Donations given for specific purposes are treated as restricted income. Investment income is accounted on a receivable basis once the dividend has been declared, or the interest earned. Credit is taken in the accounts for the proportion of subscriptions, which are receivable in the financial period. All other types of income are also accounted for on an accruals basis.
## **c) Expenditure**
Expenditure is allocated to the charity's principal activity where the costs can be identified as being directly related to that activity. All costs that cannot be identified as relating directly to the charity's principal activity are categorised as either support costs or governance costs. Any costs that cannot be specifically categorised are allocated in proprtions based upon a suitable ratio applicable to the nature of the cost involved.
## **d) Tangible fixed assets and depreciation**
Tangible fixed assets are stated at historical cost.
Depreciation is provided on all tangible fixed assets at rates calculated to write each asset down to its estimated residual value evenly over its useful life, as follows:
Furniture & fittings - 15% per annum
Computer equipment - over 3 years
## **e) Fund accounting**
The general fund comprises the accumulated surpluses of unrestricted incoming resources over resources expended. They are available for use in furtherance of the general objectives of the charity.
Designated funds are a particular form of unrestricted funds consisting of amounts, which have been allocated or designated for specific purposes by the trustees. The use of designated funds remains at the discretion of the trustees.
Restricted funds are funds subject to specific conditions imposed by donors. The purpose and use of the restricted funds are set out in the notes to the accounts. Amounts unspent at the year end are carried forward in the balance sheet.
## **f) Legal status of the charity**
The charity is a company limited by guarantee and has no share capital. The charity was incorporated in England and Wales on 2 March 2005, with Company no. 5380237, and UK Charity no. 1108851, registered on 5 April 2005. The registered office is International House, 107-111 Fulham Palace Road, Lomdon, W6 2JA.
## **h) Debtors**
Trade and other debtors are recognised at the settlement amount due.
## **i) Going concern**
The Charity's activities, together with the factors likely to affect its future development, its financial position, financial risk management objectives and derivative activities, and its exposures to liquidity and cash flow risk are described in this Trustee Directors' Report.
The charity has significant reserves and sufficient cash resources, with no debt, which will make it possible to fund the Charity activities. Expenses are also managed, where possible, in line with contributions received. As a consequence, the Trustee Directors believe that the Charity is well placed to manage its business risks successfully given the current economic outlook.
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
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**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **2 INVESTMENT INCOME**
|Bank interest receivable on short
term cash deposits|**Total**
**2023**
£
930
**Unrestricted**
**Funds**
£
3,683
**Restricted**
**Funds**
£
-
**Total**
**2024**
£
3,683|
|---|---|
## **3. INCOME FROM OF BRINGING THE COMMUNITY TOGETHER TO IMPROVE QUALITY OF LIFE FOR PEOPLE WITH MUSCULOSKELETAL CONDITIONS**
|Subscriptions
Grants - other
Donations
Other|**Unrestricted**
**Funds**
£
98,752
-
424
2,950
**102,126**|**Restricted**
**Funds**
£
-
5,000
-
-
**5,000**|**Total**
**2024**
£
98,752
5,000
424
2,950
**107,126**|**Total**
**2023**
£
88,547
26,850
1,459
5,994|
|---|---|---|---|---|
|||||**122,850**|
## **4 COSTS OF BRINGING THE COMMUNITY TOGETHER TO IMPROVE QUALITY OF LIFE FOR PEOPLE WITH MUSCULOSKELETAL CONDITIONS**
|Advocacy
Members workshop
Equality project costs
Staff costs
Meeting costs
Stationery, telephone and postage
Best MSK Health project
Support costs (see note 5)
Governance costs (see note 5)|**Unrestricted**
**Funds**
£
17,500
-
17,500
-
-
-
-
-
59,969
9,439
**86,908**|**Restricted**
**Funds**
£
-
378
378
12,996
1,624
1,407
59
1,436
-
-
**17,900**|**Total**
**2024**
£
17,500
378
17,878
12,996
1,624
1,407
59
1,436
59,969
9,439
**104,808**|**Total**
**2023**
£
16,500
460|
|---|---|---|---|---|
|||||16,960
10,167
6,885
-
-
622
59,194
9,238|
|||||**103,066**|
18
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **5 SUPPORT AND GOVERNANCE COSTS**
|Staff costs
Recruitment
Staff development
Admin support
Meeting costs
Stationery, telephone and postage
Computer and software
Sundries
Subscriptions
Website management
Conferences
Insurance
Accountancy
Independent Examiners Fees
Bank charges
Depreciation|**Support**
**Costs**
£
49,688
-
319
579
889
615
995
12
449
2,057
89
902
2,808
-
220
347
**59,969**|**Governance**
**costs**
£
5,521
-
35
64
786
68
111
1
50
229
10
100
312
2,088
25
39
**9,439**|**Total**
**2024**
£
55,209
-
354
643
1,675
684
1,106
13
499
2,286
99
1,002
3,120
2,088
245
386
**69,408**|**Total**
**2023**
£
53,362
419
474
-
2,233
811
903
13
530
2,837
162
992
3,090
2,040
180
386|
|---|---|---|---|---|
|||||**68,432**|
19
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **6. TRUSTEE AND STAFF COSTS**
## **a) Trustee information**
The trustees and company directors received no remuneration for their services during the current or previous year, except as noted below
During the year 4 trustees (2023: 5 trustees) were reimbursed for meeting expenses incurred on behalf of the charity totalling £1,272 (2023: £622).
## **b) Staff information**
|Staff costs for the above persons:
Salaries and wages
Social security costs
Pension costs
The average number of staff employed by the charity
during the year was as follows:
Bringing the community together to improve quality|£
53,333
2,195
1,305
**56,833**
**Total**
**2024**
2|**Total**
**2023**
2|
|---|---|---|
|||£
56,313
2,357
1,577|
|||**60,247**|
During the year no employees (2023: none) received emoluments over £60,000.
The charity director Susan Brown, who is not a Trustee, was paid £51,132 for the year ended 31st December 2024.
## **7 TANGIBLE FIXED ASSETS**
|**DEPRECIATION**
1 January 2024
Disposals
Charges for the period
31 December 2024
**NET BOOK VALUE**
31 December 2024
1 January 2024
**COST**
1 January 2024
Additions
Disposals
31 December 2024|1,119
-
-
1,119
**-**
**-**
**Furniture &**
**fittings**
£
1,119
-
-
1,119|2,098
-
386
2,484
**-**
**386**
**Computer**
**equipment**
£
2,484
-
-
2,484|**Total**
£
3,603
-
-|
|---|---|---|---|
||||3,603|
||||3,217
-
386|
||||3,603|
||||**-**|
||||**386**|
20
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
|**Total**
**8**
**CREDITORS**
Amounts falling due within one year:
Trade creditors
Taxation & social security costs
Other creditors
Accruals and deferred income|**13,110**
**2024**
£
1,015
1,738
257
10,100|**2023**
£
1,510
1,898
257
14,874|
|---|---|---|
|||**18,539**|
|**9**
**THE FUNDS OF THE CHARITY**
**At 1**
**January**
**2024**
**Incoming**
**Resources**
**Resources**
**expended**
**Transfers**
**between**
**funds**
**Restricted income funds:**
£
£
£
£
**108,677**
**110,810**
**(104,809)**
**-**
Local Networks Fund
664
-
-
-
Projects Sponsorship Fund
38,716
5,000
(17,900)
-
**Unrestricted income funds:**
General Fund
69,297
105,810
(86,909)
-|**At 31**
**December**
**2024**
£
664
25,816
88,198|
|---|---|
||**114,678**|
## **Local Networks Fund**
The Local Networks Fund was set up to develop Local Networks with the support of the Department of Health’s Section 64 grant scheme and to receive other grants for use by individual ARMA local groups. The balance on the fund at the year end includes £664 (2023: £664) for use by ARMA Dorset.
## **Projects Sponsorship Fund**
A fund for specific projects undertaken by ARMA in partnership with its members.
21
**THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **10 ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Restricted income funds:**
Local Networks Fund
Projects Sponsorship Fund
**Unrestricted income funds:**
General Fund|-
664
-
664
-
25,816
-
25,816
-
101,308
(13,110)
88,198
**Tangible**
**fixed**
**assets**
**Current**
**assets**
**Current**
**liabilities**
**Total**
£
£
£
£|
|---|---|
||**-**
**127,788**
**(13,110)**
**114,678**|
## **11. CONTROL**
The company is limited by guarantee and as such has no share capital. The company is controlled by its members who are the 38 member organisations which subscribe to the Arthritis and Musculoskeletal Alliance. Every member organisation of the company undertakes to contribute such amounts as may be required not exceeding £1 to the assets of the company if it should be wound up whilst the organisation is a member or within one year after the organisation ceases to be a member.
## **12. RELATED PARTY TRANSACTIONS**
There were no disclosable related party transactions during the year (2023 - none).
## **13. TAXATION**
The charity is exempt from tax on income and gains falling within section 506 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
22