OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

Company registration number 5574584 Charity registration number 1112370

CMT United Kingdom (A company limited by guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

CMT United Kingdom

Contents of the Financial Statements for the Year Ended 30th September 2025

Page
Report of the Trustees 3-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10-17

Page 2

CMT United Kingdom

Report of the Trustees for the Year Ended 30th September 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted the provisions of 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). The Trustees are listed on page 8 of this report

OBJECTIVES AND ACTIVITIES

Governing Document

The company was incorporated on 26 September 2005. The current Articles of Association were adopted by resolution on 25 September 2020. The company was registered as a charity on 2 December 2005.

Aims and Objectives

We exist to assist, advise and inform people with Charcot Marie Tooth and HNPP in the UK, in addition to this we aim to:

Our objectives are:

To provide the best possible Information and Support Service to our members by phone, email, letter and in person, and to support this with high quality, reputable information, regularly reviewed and updated.

To help safeguard and strengthen the CMT United Kingdom's membership and to enhance its reputation as a leading charity in this field.

To support and promote positive communications within the organisation and mutually benefit enagement with members via a website, social media presence, a lively full colour magazine, and occassional e-newsletter.

To encourage members to attend events which give members the opportunity to network with each other, and to learn from medical professionals - many of whom are leaders in their field.

To provide activities for children and young people living with Charcot Marie Tooth.

To develop stronger partnerships and mutual understanding with other groups and organisations both nationally and internationally.

To support medical research which will improve treatment of the condition with the ultimate goal of discovering a cure.

To attend events and activities, which build on opportunities that are relevant to the CMT United Kingdom's mission.

To support the achievement of the above by maintiaining high levels of management and financial probity.

Page 3

CMT United Kingdom

Report of the Trustees for the Year Ended 30 September 2025 (continued)

Public benefit

The Trustees confirm that they have referred to the information contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives.

Trustee Appointment, Induction and Training

The Governing Trustees were appointed by their experience and expertise. Subsequent Trustees will be appointed as and when the need arises. New Trustees are made aware of their role and responsibility as a Trustee, the role of the Charity Commission, decision making processes and will be able to field any questions they may have from the documentation which has been provided to them namely, the Annual Report of Accounts, Trustee Report and directed to the Fundraising Regulator website. All Trustees are made aware of external training events and are encouraged to attend. The Trustees meet regularly throughout the year and hold an Annual General Meeting once a year.

Activities

The Board of Trustees are satisfied with the performance of the charity during this period and with the position at 30th September 2025 and consider that the charity is in a reasonable position to continue and expand its activities in the coming year.

Chairman’s Report

The charity has adopted a new reserves policy which is intended to provide a financial buffer against unforeseen circumstances and to ensure the charity’s continued operation. The policy takes into account three areas (the three Ps) People, Property and Plans. The board look to maintain an amount not less than that needed to continue operating for six months.

The Annual General Meeting and Conference were again held at the Stratford Manor Hotel. Attendance was good, presentations included Podiatry Services sharing your experiences, Acceptance and Positivity, and an interview with Emma Lines.

Following the resignation of trustee. Karin Rogers, a new CMT Kids committee was formed in order to organise the CMT Kids going forward. The committee is led by trustees Sam, with Vicky and Sophie. They have organised, with help from the office, a Big Kids Weekend to be held at in the Lake District and so far I am pleased to say that it looks to be very successful and well attended.

Plans are in place for October 2025 awareness month and I am hopeful the new website will be initiated by the 1st Oct.

The “Move a Mile a Day” fundraiser (previously CMT Kids initiative) was moved to a Charity-wide initiative and was very well supported throughout May.

During this year the charity has attended the Foot and Ankle Annual conference in Edinburgh and is planning to attend the Royal College of Podiatry Conference in Glasgow. We have also attended and maintained close ties with the European CMT Federation.

Dr Anthony Brown joined the board, and with the recommendation of the trustees, of being voted on to the board at the next AGM.

The local groups have gone from strength to strength with regular online meet ups and some face to face meets during the warmer months. The carers groups are well attended and are a good place to exchange ideas with others who have a common interest. A new NE group has been started up and is gaining lots of new members. A new NW group, is getting started, and looks very popular in that area. Future plans include starting groups in Wales and Devon/Cornwall.

Anton James - Chairman

Page 4

CMT United Kingdom

Report of the Trustees for the Year Ended 30 September 2025 (continued)

The Team

Simon Bull - Chief Executive

Lisa Yeates – Accounts Manager

Kim Shires – Information and Support Officer

Edyta Orzol-Bol – Administration and Communications Officer

Plans for Future Periods

Health and Wellbeing Sessions

CMTUK is planning some Health and Wellbeing days across the UK and is currently working on the content and locations for these.

Website

A review of the website is being undertaken to make it more accessible and easier to navigate. Conference

The 2026 Conference will be an in-person event on 25[th] April celebrating our 40th Anniversary.

Financial Review

During the year the charity received income of £134,326 (2024: £171,637) and had resources expended of £165,089 (2024: £181,387) this left a net deficit of £30,763 (2024 deficit: £9,750). From this the charitable company had total funds carried forward of £230,123 (2024: £253,225). Of these funds £186,168 (2024: £211,212) are unrestricted free reserves (unrestricted reserves less the NBV of tangible fixed assets), leaving £42,049(2024: £39,273) as restricted funds. A full breakdown can be found in note 17 of the financial statements.

Reserves Policy

The reserves policy is intended to provide a financial buffer against unforeseen circumstances and to ensure the charity's continued operation. The policy takes into account three areas (the three Ps) People, Property and Plans. The board look to maintain an amount not less than that needed to continue operating for six months. People – looking after our staff. Ensuring reserves include funds to cover any payments due to staff in the event that CMT United Kingdom were to cease activities.

Property – covering any contractual arrangements relating to the leasing of offices. Plans – development of the charity and its activities.

Each of these should be reviewed annually to ensure that the reserves are adequate.

Risk Management

The Trustees review the major risks which the Charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate the significant risks.

Page 5

CMT United Kingdom

Report of the Trustees for the Year Ended 30 September 2025 (continued)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company Number

5574584

Registered Charity Number

1112370

Registered Office

7a Churchill Court 33 Palmerston Road Bournemouth Dorset BH1 4HN

Trustees

Anton James - Chair Thomas Henderson - Vice Chair Sophie Arnold Sam Baller (Appointed 10th May 2025) Denise James Wendy Kane (Appointed 10th May 2025) Peter Kraushaar Karin Rodgers (Resigned 28th April 2025) Victoria Thorpe

Independent Examiner

Miss J A Richardson FCA FCCA DChA 32 Award Road Wimborne Dorset BH21 7NT

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ... 25th April 2026 .... and signed on its behalf by:

.......................................................................... Anton James - Chair of Trustees

Page 6

CMT United Kingdom

Independent Examiner's Report to the Trustees of CMT United Kingdom

Independent examiner's report to the trustees of CMT United Kingdom ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you 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 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters 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 those 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 (FRS 102).

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.

…............................................................ Miss JA Richardson FCA FCCA DChA

Date … 29th April 2026 ............................................

Page 7

CMT United Kingdom

Statement of Financial Activities (incorporating an Income & Expenditure Account) for the Year Ended 30 September 2025

Notes
Unrestricted
Restricted
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
112,985
8,297
Charitable activities
4
9,466
-
Other trading activities
5
1,670
-
Investment income
6
1,896
12
TOTAL
126,017
8,309
EXPENDITURE ON
Raising funds
7
17,080
-
Charitable activities
8
139,261
8,749
TOTAL
156,341
8,749
NET INCOME
(30,323)
(440)
Net gains and losses on investments
7,661
-
Movement in funds
(22,662)
(440)
Transfers between funds
10,053
(10,053)
RECONCILIATION OF FUNDS
Total funds brought forward
213,952
39,273
TOTAL FUNDS CARRIED FORWARD
17
201,343
28,780		 2025
Total funds
£
121,282
9,466
1,670
1,908
134,326
17,080
148,010
165,090
(30,763)
7,661
(23,102)
-
253,225
230,123		 2024
Total funds
£
153,603
8,598
6,905
2,531
171,637
3,215
178,172
181,387
(9,750)
5,223
(4,527)
-
257,752
253,225

The notes form part of these financial statements

Page 8

CMT United Kingdom

Balance Sheet 30 September 2025

Registered Company Number 05574584

Notes
FIXED ASSETS
Tangible fixed assets
12
Investments
13
Total fixed assets
CURRENT ASSETS
Debtors
14
Stocks
15
Cash at bank and in hand
Total current assets
CREDITORS
Amounts falling due within one yea
16
Net current assets
NET ASSETS
FUNDS OF THE CHARITY
Restricted funds
Unrestricted funds
TOTAL FUNDS
17		 Unrestricted
1,906
129,505		 Restricted
-
-		 2025
Total funds
£
1,906
129,505		 2024
Total funds
£
2,780
121,845
131,411 - 131,411 124,625
5,977
2,870
63,798		 3,875
-
24,905		 9,852
2,870
88,703		 9,218
2,818
122,921
72,645 28,780 101,425 134,957
2,713
69,932
201,343
-
201,343		 -
28,780
28,780
28,780
-		 2,713
98,712
230,123
28,780
201,343
230,123		 6,357
128,600
253,225
39,273
213,952
253,225

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ... 25th April 2026 ........................ and were signed on its behalf by:

.............................................

Anton James - Chair of Trustees

The notes form part of these financial statements

Page 9

CMT United Kingdom

Notes to the Financial Statements for the Year Ended 30 September 2025

1 LEGAL FORM

CMT United Kingdom is a charity registered in the UK (registered charity number 1112370) and is a private company limited by guarantee, registered in England and Wales (registered company number 5574584). Further details can be found in the Trustee Report of these financial statements.

2 ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

Cash flow statement exemption

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not icluded a cash flow statement in these financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditiure comprises those costs incurred by the charity in the delivery of ots activities and services for its benficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 10

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

2 ACCOUNTING POLICIES (continued)

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about wither the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating propert costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include costs attributable to the charity's complaine with constitutional and statutory requirements, including audit, strategic management and trustees's meetings and reimbursed expenses.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Fixed assets

Depreciation is provided on tangible fixed assets so as to write off the cost of valuation, less any estimated residual value, over the expected useful economic life. Office equipment is depreciated on a straight line basis at 20%.

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determinded using the first-in, first out (FIFO)

Debtors

Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their transaction price after allowing for any trade discounts due.

Page 11

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

2 ACCOUNTING POLICIES (continued)

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pensions and other retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

3 DONATIONS AND LEGACIES
Donations from individuals
Legacies
Gift Aid Income
Grants receivable		 2025
2024
£
£
107,174
144,130
2,000
1,000
12,108
8,472
-
-
121,282
153,603

4 INCOME FROM CHARITABLE ACTIVITIES

Support Services and local groups
INCOME FROM TRADING ACTIVITIES
Sale of goods and services
Local fundraising
Property rental income
INVESTMENT INCOME
Interest receivable		 2025
2024
£
£
9,466
8,598
2025
2024
£
£
1,230
681
440
1,506
-
4,718
1,670
6,905
2025
2024
£
£
1,908
2,531
1,908
2,531

5 INCOME FROM TRADING ACTIVITIES

6 INVESTMENT INCOME

Page 12

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

7 EXPENDITURE ON RAISING FUNDS

Costs of generating donations and legacies
a Other direct costs
Staff costs
Costs of trading activities
b Costs of goods sold
Total expenditure on raising funds
8 DIRECT COSTS OF CHARITABLE ACTIVITIES
Charitable events
Support services
Grant funding of activities
Staff costs
Allocated support costs
Governance costs		 2025
2024
£
£
1,045
1,094
15,171
15,048
16,216
16,142
863
2,121
17,080
18,263
2025
2024
£
£
19,215
16,594
29,324
21,590
-
15,189
69,114
68,552
29,323
40,053
1,034
1,146
148,010
163,124

Governance costs include the Independent Examination fee of £1,000 (2024: £1,000).

9 TRUSTEES REMUNERATION AND BENEFITS

There was no Trustees' remuneration or other benefits for the year to 30 September 2025 nor for the year ended 30 September 2024

Trustees' expenses

No trustees have received any reimbursed expenses or any other benefits from the charity during the year other than reimbursement of out of pocket expenses.

10 STAFF COSTS

The aggregate payroll costs were as follows:

STAFF COSTS
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Pension costs		 2025
2024
£
£
78,753
72,353
5,532
5,308
84,285
77,661

There are four employed members of staff (2024: 4). No employees received remuneration in excess of £60,000). (2024: nil).

Page 13

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

11 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES All funds are unrestricted

Unrestricted
INCOME AND ENDOWMENTS FROM
Donations and legacies
152,319
Charitable activities
3,192
Other trading activities
2,842
Investment income
2,531
TOTAL
160,884
EXPENDITURE ON
Raising funds
18,263
Charitable activities
134,269
Other
-
TOTAL
152,532
NET INCOME
8,352
Unrealised gains
5,223
TRANSFERS
31,899
RECONCILIATION OF FUNDS
Total funds brought forward
168,478
TOTAL FUNDS CARRIED FORWARD
213,952		 Restricted
1,284
5,406
4,063
-
10,753
-
28,855
-
28,855
(18,102)
-
(31,899)
89,274
39,273		 2024
Total funds
£
153,603
8,598
6,905
2,531
171,637
18,263
163,124
-
181,387
(9,750)
5,223
-
257,752
253,225		 2023
Total funds
£
114,244
8,960
13,937
3,936
141,077
14,976
150,798
-
165,774
(24,697)
(12,225)
-
294,675
257,752
12 TANGIBLE FIXED ASSETS
COST
At 1 October 2024
Additions
Disposals
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for year
Eliminated on disposal
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024		 Office
Equipment
£
4,372
-
-
4,372
1,592
874
-
2,466
1,906
2,780

Page 14

CMT United Kingdom

Notes to the Financial Statements (continued)

for the Year Ended 30 September 2025

13
INVESTMENTS
COST
At 1 October 2024
Additions/Disposals
Revaluation
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024
14 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
15 STOCKS
Stocks
16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 2025
£
9,288
564		 £
121,845
-
7,660
129,505
129,505
121,845
2024
£
8,559
659
9,852 9,218
2025
£
2,870		 2024
£
2,818
2025
£
186
1,035
492
1,000		 2024
£
4,287
1,070
-
1,000
2,713 6,357

Page 15

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

17 MOVEMENT IN FUNDS

Unrestricted
General
Restricted
Research
Projects
Local Groups
CMT Kids
Fulton Fund
Total
TOTAL FUNDS
Unrestricted
Restricted
Research
Projects
Local Groups
CMT Kids
Events
Fulton Fund
TOTAL FUNDS		 At 1
October
2024
213,952
15,955
13,269
1,284
1,046
7,719
39,273
253,225
At 1
October
2023
168,478
54,299
16,741
3,516
3,281
1,968
9,469
257,752		 Income
(including
gains)
133,678
1,939
-
10
6,360
-
8,309
141,987
Income
(including
gains)
166,108
2,523
115
-
8,114
-
-
176,860		 Expenditure
156,340
-
-
498
8,251
-
8,749
165,089
Expenditure
(152,533)
(15,189)
(3,537)
(1,194)
(7,184)
-
(1,750)
(181,387)		 Transfers
10,053
-
(13,269)
-
3,216
-
(10,053)
-
Transfers
(31,899)
25,678
50
1,038
3,165
1,968
-
-		 At 30
September
2025
201,343
17,894
-
796
2,371
7,719
28,780
230,123
At 30
September
2024
213,952
15,955
13,269
1,284
1,046
-
7,719
253,225

Monies received for research: Management of pregnancy in Charcot Marie Research Fund Tooth disease. Monies received for specific projects that have all been expended through Projects the general fund and a transfer posted in the funds note. Local Groups Income received into local groups and expenditure incurred locally. To provide activities for children and young people living with Charcot CMT Kids Marie Tooth. Events To attend events and activities which are relevant to the CMT Mission. Fulton Fund Monies raised by a former member's daughter.

Page 16

CMT United Kingdom

Notes to the Financial Statements (continued) for the Year Ended 30 September 2025

18 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities		 Unrestricted
Restricted
Total at 30
September
2025
131,411
-
131,411
72,645
28,780
101,425
(2,713)
-
(2,713)
201,343
28,780
230,123
Fixed asset investments
Current assets
Current liabilities		 Unrestricted
Restricted
Total at 30
September
2024
124,625
-
124,625
95,684
39,273
134,957
(6,357)
-
(6,357)
213,952
39,273
253,225

19 LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows: Within one year £13,700 (2024: £13,000).

20 RELATED PARTY DISCLOSURES

Four Trustees donated £235 to CMT United Kingdom during the financial year ending 30th September 2025. (2024: £nil). No Trustees claimed for out of pocket expenses. (2024: £nil).

21 COMPANY LIMITED BY GUARANTEE

CMT United Kingdom is a company limited by guarantee and accordingly does not have a share capital.

Page 17