Charlty Registratlon Number: 1128653 Company Registration Number.. 06134522 THE OUCHENNE FAMILY SUPPORTGROUP IA COMPANY LIMITEO BY GUARANTEE} REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 THE DUCHENNE FAMILY SUPPORT GROUP IACOMPANY LIMITED BY GUARANTEEI CONTENTS Report of the Trustees Report of the independent examiner Statement of financila activities Balance Sheet Notes to the financial statement 7-12 THE DUCHENNE FAMILY SUPPORT GROUP IA COMPANY UMITED BY GUARANTEEI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustee5 present their report togetherwith the financial statements of the Charity forthe year ended 31 March 2025. They are also prepared to meei the requlrements for a dirertors, ￿port and accounts for Companie5 Act purposes. The accounts have been p￿pared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity's governing document, applicable law and the requirernents of the Statement of Reeommended Prattice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Referen￿ and Administrative Details Charity Number Company Number ReElStered Office 1128653 06134522 78 York Street, London, Wl IDP Directors and trustees The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collertively referred to as trustees. Our current trustees are Sue Berry, Laura Elliott, Karen Lightly. Stephen Meech, Amanda Revell, Kate Parker, Jacky Wilde, and Sarah Wright. Chair- Dr Stephen Meech Company Secretary.. MC Secretaries Limited Acting or Interim Treasurer: Mrs Christina Biggs Fundraising officer.. Mrs Llzzie Senn Independent examiner.. Marcus Cridland BAIHonsl FCA, Scott Vevers Ltd 65 East Street, Bridport, Dorset, DT5 3LB. Bankers- Barclèys Bank plc 90 Osborne Road, Southsea, Hants, P05 3LW Objectives, Activities, Achievements and Performance The objertives of the charitable company are.. To provide a p051tive national support network of families aflected by Duchenne Muscular Dystrophy. To enable families to come together to share ideas and experiences and to enjoy social events. Raising funds is always high on our priority list and the year saw us undertake sponsored events induding the London Marathon. We a150 receive signlficant support from our member families. Pa6e I THE DUCHENNE FAMILY SUPPORT GROUP IACOMPANY UMITED BY GUARANTEE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 SeNices were maintained in the following areas= Helpline= We operate a helpline to receive calls from families and professionals. Our part time Development Officer dealt with the queries herself or passed them on to an appropriate person or organisalion. The charity publishes a regular newsletter containing articles, many from our family members, sharing experiences and ideas. Feedback is also provided on research progress and other matters impacting on familie5 of disabled children and adults. We also have a website, a Facebook page and a Twitter account - all of which we use in addition to our newsletter to keep familie5 UP to date with news and events. The Chartty continues providing soctal events and holidays where families con enjoy a relaxed atmosphere whilst sharing their experiences and idea5. New5 and information.. Events= Review of Public Benefit In settlng out our objectSves and planning our actlvlties, the trnstees have glven careful consideration to the Charity Commission's general 8uidance on public benefit. Future Plans We continually strive to expand our setvices to meet the growing demand but we do so in a planned an(1 financially prudent way, thus ensuring all projects Stand on a sound financial footing Trndividually and thu5 the charity moves forward and grows but does so responsibly. Financial Review Each Service we offer is carefully budgeted for and only runs after belng sanctioned by the trustees as viable. The surplus for the year was £6,788 12024: £21,243). ReseNes at 31 March 2025 were £67,457 12024= £60,669). Investment owers and oli Under the Memorandum and Articles of Association, the charitable company has the power to make any investment which the trustees see fit. Resetwes The state of the economy and resulting downturn in donations received also means sufficient reserves must be held to ensure servites Could continue in a financial downtum. The trustees carefully monitor this area to ensure sufficient reserves are in place. Our poliry is to have a minimum of 3 months, running costs as a reseNe figure. At present the free reserves, which aFnount to £67,457 are above this target level. Strurture, Govemance and Management Governin Document The Duchenne Family Support Group is a registered charity (charity number 11286531 and a company limited by guarantee Icornpany number 061345221. The company was formed on 2 March 2007 and achieved registered charity status on 18 March 21X)9. The charitable Company is governed by its Memorandum and Articles of Association. ointment of trustees Trustees are appointed by the Members at the Annual General Meeting in accordance with the charitable companvs Memorandum and Articles of Association. No external bodies have the right to appoint trustees. Page 2 THE OUCHENNE FAMILY SUPPORT GROUP IA COMPANY UMrrED BY GUARANTEEI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Trustee induction and trainin New trustee directors are introduced to the operations of the organisation and are given information on the responsibilities of being a trustee and director as well as copies of ihe charitable company's Memorandum and Articles of Association. Training is provided to trustee direetors when required. Or anisation The board of trustees, or the Executive Committee, of between 3 and 15 members who meet regularlv. administer the charitable companv. Trustees, responsibilities in relation to the Financial Statements The trustee5 are required under Charity law to prepare financial statements for each financial year which give a true and fair view of the state of affair5 of the Charity and of the financial activities of the Charlty for that period. In preparing those financial statements, the trustees are required to= select suitable accounting policies ènd then apply them consi5tently,' obseNe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will contintje in business. The trustees are responsible for keeping proper accountlng records which disclose with reasonable acturacy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with applicable laws and regulations. They are also responsible for ensuring that the Charity maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against Ioss Of unauthorised use and to prevent and detect fraud and other irregularities. In preparing this report, the trustees have taken advantage of the small companies exemptions provided by Section 415A of the Companies Act 2￿6. Signed on behalf of the board of trustees by: Dr S Meech- Chair Date.. Pa8e 3 THE DUCHENNE FAMILY SUPPORTGROUP IA COMPANY LIMITED BYGUARANTEEI INDEPENDENT EXAMINER'S REPORTTOTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 I report to the charity trustee5 on my examination of the atcounts of the company for the year ended 31 March 2025, which are set out on pages 5 to 12. Responsibilities and basis of report As the charity trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 ACYI. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2CK16 Act and are eligible for independent examination, I report in respett of my examlnation of your company's accounts as carried out under section 145 of the Charities Att 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission Under section 145151 Ibl of the 2011 Act. Independent examinerfs 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 that in any material re5pert'. Accounting records were not kept in respert of the company as required by section 386 of the 2006 Act,. or The accounts do not accord with those records,. or The accounts do not comply with the accounting requirements of section 396 of the 2C¥J6 Act other than any reqU1￿ment that the accounts give a 'true and fair Vie￿ which is not a matter considered as part of an independent examination; or The atcounts have not been prepared in accordance with the fflethods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applic3ble in the UK and Republic of Ireland IFRS 10211. I have no c¢Jncerns and have come across no other matters in connection with the exarnination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Marcus Cridland B.A.IHonsl F.C.A. Scott Vevers Ltd. Chartered Accountants and Registered Auditors 65 East Street Bridport Dorset DT63LB Date: Page4 THE DUCHENNE FAMILY SUPPORT GROUP IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIALACTIVITIES (INCLUDING INCOME AND EXPENDITURE) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds lunds Notes 2025 2024 Income Income and endowments from: Donations and legacies 9,403 750 10.153 26,264 Charitable activities 27,552 13,419 40,971 26.437 Total Income 36,95S 14,169 Sl,124 52,701 Expenditure on: Raising funds 2,436 2,436 2,196 Charitable activities 14.489 27,411 41,900 29,262 Total expenditure 16,925 27,411 44,336 31,458 Net income lempendlturel for the year 20,030 113,2421 6,788 21,243 Transfers between funds 12 11,7871 1,787 Net movement In fvnds 18,243 111,4551 6,788 21,243 Reconciliation of funds: Total fLbnds brought forward 12 49,214 11,455 60,669 39.426 Total funds carried forward 12 67,457 67,457 60,669 All amount5 derive from continuing activities. All gains and Ios5e5 recognised in the perioil are included in the statement of financial activities. The notes on pages 7 to 12 form part of these financial statement5 Page 5 THE DUCHENNE FAMILY SUPPORT GROUP {A COMPA14Y LIMITED BY GUARANTEE) BALANCE SHEET AT 31 MARCH 2025 Notes 2025 2024 Current assets Debtors Cash at bank and in hand io 11,357 61,817 7,740 57,539 73,174 65,279 Credltors: Amounts fallSng due within one year li 15,7171 14,6101 Net current assets 67,457 60.669 Total assets less current liabilities 67,457 60.669 The funds of the ¢haritv: Restricted income funds 12 11,455 Unrestricted income funds: 12 67,457 49,214 Total charity funds 67,457 60.669 The company is entitled to exemption from audit under Section 477 of the Companies Act 2￿6 for the year ended 31 March 2025. The merribers have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilitbes for complylng with the requirement5 Of the Act wlth respect to accounting records and the preparation of accounls.. These financial statements have been prepared in accordante with the provlsions applicable to companies subject to the small companies, regime. The financial statements were approved by the board of Trustees and signed on its behalf by.. Date: Drsmee -Tr The notes on pages 7 to 12 form part of these financial statements Pa8e 6 THE DUCHENNE FAMILY SUPPORTGROUP IA COMPANY LIMITEO BY GUARANTEEI NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General information The Du¢henne Family Support Group is a companyi limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in reference and administrative details on page l of the Trustees Report together with the details of the charity's operations. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. 2.1 Statement ot compliance and basis ol preparation The charity constitijtes a public benefit entity as defined by FRS 102. The financlal statements are prepared under the historical cost convention and in accordance with Accounting and Reportin8 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 IFRS 1021- Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companie5 Act 2006. The accounts include the resutts of the charity's operations whith a￿ described in the Trustees, Report. all of which are continuing. 2.2 Accounting tonventlon The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the tharlty to be able to continue as a going concern. 2.3 Income Voluntary income includin8 donations, gifts and legacies and grants that provide Core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be quantified with reasonable accuracy. Such income is only deferred when.. The donor specifies that the grant or donation must only be used in future accounting periods,. or The donor has imposed conditions whith must be met before the charity has unconditional entitlement. Investment income is recognised on a receivable basis. 2.4 Volunteers and donated services and facilities The value of services provideil by volunteers is not incorporated into these financial statement5. Further details of the contribution made by volunteers can be found in the trustees, annual report. 2.5 Empenditure Expenditure is re¢ognised when a liability is incurred. Costs of raising funds are those costs inturred in attracting voluntary income. and those incurred in trading activities that raise funds. Charitable activities include expenditure associated with the produclion of the newsletter and other information, provision of a helpline and volunteer network Services and provision of events and holidays, together with support Costs relati￿¥ to these activities. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Support costs include central functions and have been allocated to activity cost categories on a basis conslstent wlth the use of resources. Page 7 THE DUCHENNE FAMILY SUPPORT GROUP IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.6 Funds structure The charity has a number of restricted income funds to a¢¢ount for situations where a donor requires that a donatlon must be spent on a particular purpose or where funds have been raised for a specific purpose. All other funds are unrestrlcted Income funds. 2.7 Penslons The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. 2.8 Finan¢lal Instrument$ Classification Financial assets and financial liabilities are reco8nised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilitie5 and equity instruments are classified according to the substance of the Contractual arrangement entered into. An equity instrument is any contract that evidentes a residual interest in the assets of the charity after deducting all of its liabilities. REcognition und meosurernent All financial assets and liabilities are initially measured at transacttron price lincluding transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initiallv measured at fair value (which 15 normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transactions. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the futu￿ payments discounted at a market rate of interest for similar debt instruments. Financial a$5ets and liabillties are only offset in the statement of financial posltion when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis. oi to realise the asset and Settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the flnancial asset expire or are settled, bl the charity transfers to another party substantially all of the risks and rewards of ownershlp of the financial asset. or cl the charity, despite havlng retained some, but not all, Significant risk5 and reward5 of ownership, has transferred control of the a55et to another partv. Financial liabilities are derecognised only when the obligation specified in the contract 15 discharged, Cancelled or expires. Donations and lega¢les Unrestrlcted 2025 2024 Restricted 2025 2024 Total 2025 2024 Donations Grants 9,403 10.264 9,403 750 10,153 10,264 16,000 26,264 750 750 16,000 16,000 9,403 10,264 Pa8e 8 THE DUCHENNE FAMILY SUPPORT GROUP IA COMPANY LIMITED BYGUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities Unrestrlcted 2025 2024 Restricted 2025 2024 Total 2025 2024 Event contributions Fundraising 13,419 5,182 13,419 27.552 40,971 5,182 21,255 26.437 27,552 27,552 21,255 21,255 13,419 5.182 C05t of Talsing funds Unrestricted 2025 2024 Restrlcted 2025 2024 Total 2025 2024 Fundraising costs 2.436 2,436 2,196 2.196 2,436 2,436 2,196 2,196 Expenditure on charitable artivities Unrestricted 2025 2024 Restricted 2025 2024 Total 2025 2024 Staff costs Direct costs 1,274 9,130 2.933 1,152 14.489 2,173 9,632 2.299 I,iio 15,214 1,274 36,541 2,933 1,152 41,900 2.173 23,680 2.299 I,iio 29,262 27,411 14,048 Support costs Governance costs 27,411 14,048 Unrestrtcted 2025 2024 Restricted 2025 2024 Total 2025 2024 Direct costs= Family event costs Remembrance event and bereavement 27.411 13,932 27.411 13.932 116 116 supporl cost5 Travel Printing including newsletter production Website 196 196 8,785 9,483 8,785 9,483 149 149 149 36,541 149 23,680 9,130 9.632 27,411 14,048 Page 9 THE OUCHENNE FAMILY SUPPORT GROUP IA COMPANY LIMITED BV GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltable a