2022-12-31-accounts - The Society For Mucopolysaccharide Diseases

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				Page
Reference and administration details
Chairman's	statement
Trustee's report (including director's		report)
Independent	auditor's report
Consolidated	statement offinancial	activities		14
Consolidated	and Charity statement	offinancial	position	15
Consolidated	statement ofcash flows
Notes to the	consolidated statement	ofcash flows		17
Notes to the	financial statements			18

r the Year Ended	31 D	ecember 20	22
				Unrestricted	Restricted	2022	2021
				funds	funds	Total	Total
						funds	funds
			Note				F
INCOME
Voluntary income:
Donations & legacies				190,139		190,139	207,415
Activities forgenerating		funds:
Charitable activities			4	102,297	369,420	471,717	334,518
Other trading activities				1,026,165		1,026,165	871,319
Investment income			6	33,222		33,222	29,994
TOTAL INCOME				1,351,823	369,420	1,721,243	1,443,246
EXPENDITURE
Raising funds:
Fundraising cost of	grants	&donations		72,606		72,606	71,148
Fundraising activities				76,649		76,649	69,045
Trading activities				505,428		505,428	457,695
				654,683		654,683	597,888
Charitable activities:
Advocacy services	8 member events			515,669	302,564	818,233	470,536
Awareness raising				176,418		176,418	160,353
Trading activities —Patients		support		262,147		262,147	256,206
				954,234	302,564	1,256,798	887,095
Other costs			9	94,800	4,646	99,446	96,268
TOTAL EXPENDITURE				1,703,717	307,210	2,101,927	1,581,251
NET INCOME/(EXPENDITURE)				(351,894)	62,210	(289,684)	(138,005)
RECONCILIATION	OF FUNDS
Total funds brought	forward			2,643,610	175,402	2,819,012	2,957,017
TOTAL FUNDS CARRIED		FORWARD		2,291,716	237,612	2,529,328	2,819,012

31 December 2	02	2
				2022	2022	2021	2021
				Group	Charity	Group	Charity
			Note	6		8	8
FIXEDASSETS
Tangible assets			17	1,034,258	1,033,622	1,061,737	1,060,465
Investments			18	317,126	317,128	315,348	315,350
				1,351,384	1,350,750	1,377,085	1,375,815
CURRENT ASSETS
Debtors			19	368,552	447,601	315,097	354,679
Cash at bank and	in	hand	20	1,287,900	793,648	1,701,427	1,160,157
				1,656,452	1,241,249	2,016,524	1,514,836
CREDITORS
Amounts falling due within one				478,508	62,671	574,597	71,639
year
NET CURRENT ASSETS				1,177,944	1,178,578	1,441,927	1,443,197
NET ASSETS				2,529,328	2,529,328	2,819,012	2,819,012
FUNDS			23
Unrestricted Funds:
General charitable		funds		750,000	750,000	750,000	750,000
Property funds				1,027,103	1,027,103	1,055,811	1,055,811
Designated funds				514,612	514,612	837,799	837,799
				2,291,715	2,291,715	2,638,967	2,638,967
Restricted Funds				237,613	237,613	175,402	175,402
TOTAL FUNDS				2,529,328	2,529,328	2,819,012	2,819,012

			2022	2021
		Notes	f
Cash flows from operating activities:
Cash generated from operations			(405,087)	(315,733)
Interest paid
Net cash provided by (used in) operating activities			(405,087)	(315,733)
Cash flows from investing activities:
Purchase of tangible fixed assets			(6,662)	(5,709)
Investment in bonds			(1,778)	(4,451)
Net cash provided by (used in) investing activities			(8,440)	(10,160)
Change in cash and cash equivalents the reporting period	in		(413,527)	(325,893)
Cash and cash equivalents at the beginning ofthe reporting period			1,701,427	2,027,320
Cash and cash equivalents at the end the reporting period	of		1,287,900	1,701,427

				2022	2021
				E	f
	Net income for the	reporting	period (as per the
	statement offinancial activities)			(289,684)	(138,005)
	Adjustments for:
	Interest paid
	Depreciation			34,141	33,584
	Loss on disposal of	fixed assets
	Decrease/(increase)	in debtors		(53,455)	(7,938)
	Increase/(decrease)	in creditors		(96,089)	(203,374)
	Net cash provided activities	by (used in) operating		(405,087)	(315,733)
2	ANALYSIS OF CHANGES IN NET FUNDS
				2022	2021
				E
	Cash in hand			1,594	1,791
	Bank accounts			1,286,306	1,699,636
	Total cash and cash equivalents			1,287,900	1,701,427

for	the Year En	ded 31 December 20	ded 31 December 20	ded 31 December 20	ded 31 December 20	22
3.	DONATIONS	AND LEGACIES
					2022	2022	2022	2021	2021	2021
				Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
					fund	fund	funds	fund	fund	funds
					8		8	8	8	8
	Donations Legacies				174,931 15,208		174,931 15,208	189,116 18,299		189,116 18,299
					190,139		190,139	207,415		207,415
4.	INCOME FROM CHARITABLE ACTIVITIES
						2022		2022	2022	2021
						Unrestricted	Restricted		Total	Total
						fund		fund	funds	funds
						F				6
	Advocacy support		grants			99,797	277,170		376,967	290,993
	Conferences	and	Expert		meetings					6,025
	Physiological	support					33,500		33,500	32,500
	MPS awareness						25,000		25,000	5,000
	Family support special			events			33,750		33,750
	Other income					2,500			2,500
						102,297	369,420		471,717	334,518

				2021	2021	2021
				Unrestricted	Restricted	Total
				fund	fund	funds
						f
	Advocacy support grants			52,163	238,830	290,993
	Conferences	and Expert meetings			6,025	6,025
	Physiological	support			32,500	32,500
	MPS awareness				5,000	5,000
				52,163	282,355	334,518
5.	OTHER TRADING ACTIVITIES
					2022	2021
	Survey income		in subsidiary		456,623	240,394
	Management	fees in subsidiary			568,898	630,428
	Miscellaneous		trading		644	497
					1,026,165	871,319

INVESTMENT INCOME
	2022	2021
	K	F
Rent receivable	29,951	25,424
Interest receivable	3,271	4,570
	33,222	29,994

				Fundraising		Commercial
				Grants L	Fundraising	Trading	Total	Total
			Note	Donations	Events	Activity	2022	2021
						E
Staff costs			15	22,015	39,066	393,220	454,301	441,935
Direct costs			10	33,604	20,596	73,914	128,114	91,426
Depreciation			17	3,350	3,350	636	7,336	7,754
Support costs			11	13,637	13,637	37,658	64,932	56,773
				72,606	76,649	505,428	654,683	597,888
Attributable	to:
Unrestricted		funds		72,606	76,649	505,428	654,683	597,888
Restricted	funds
				72,606	76,649	505,428	654,683	597,888

				Fundraising		Commercial
				Grants &	Fundraising	Trading	Total
			Note	Donations	Events	Activity	2021
				K	6		F
Staff costs			15	20,356	37,269	384,310	441,935
Direct costs			10	33,480	14,464	43,482	91,426
Depreciation			17	3,273	3,273	1,208	7,754
Support costs			11	14,039	14,039	28,695	56,773
				71,148	69,045	457,695	597,888
Attributable	to:
Unrestricted		funds		71,148	69,045	457,695	597,888
Restricted		funds
				71,148	69,045	457,695	597,888

				Advocacy		Commercial	Commercial
				& Members	Awareness	Trading	Activity	Total	Total
			Note	Events	Raising	Patient	Support	2022	2021
					F		Z		F
Staff costs			15	397,795	115,422		262,147	775,364	709,051
Direct costs			10	116,131	35,513			151,644	65,511
Research grants			12	219,368				219,368
Depreciation			17	16,753	5,027			21,780	21,278
Supportcosts			11	68,186	20,456			88,642	91,255
				818,233	176,418		262,147	1,256,798	887,095
Attributable	to:
Unrestricted		funds		515,669	176,418		262,147	954,234	462,092
Restricted		funds		302,564				302,564	425,003
				818,233	176,418		262,147	1,256,798	887,095

				Advocacy		Commercial
				&Members	Awareness	Trading Activity	Total
			Note	Events	Raising	Patient Support	2021
					5	5
Staff costs			15	355,318	97,527	256,206	709,051
Direct costs			10	28,654	36,857		65,511
Research grants			12
Depreciation			17	16,368	4,910		21,278
Support costs			11	70,196	21,059		91,255
				470,536	160,353	256,206	887,095
Attributable	to:
Unrestricted		funds		45,533	160,353	256,206	462,092
Restricted		funds		425,003			425,003
				470,536	160,353	256,206	887,095

				Management		Management
				&Governance	Total	&Governance	Total
			Note	2022	2022	2021	2021
				6			F
Staff costs			15	53,456	53,456	49,504	49,504
Direct costs			10	20,509	20,509	20,794	20,794
Depreciation			17	5,025	5,025	4,552	4,552
Support costs			11	20,456	20,456	21,418	21,418
				99,446	99,446	96,268	96,268
Attributable	to:
Unrestricted		funds		94,800	94,800	96,268	96,268
Restricted		funds		4,646	4,646
				99,446	99,446	96,268	96,268

					Total	Total
				Note	Funds	Funds
					2022	2021
					E	6
Conference	and expert	meetings				1,876
Support &	support events				107,743	14,586
Communications					40,136	40,047
MPS awareness					1,945	8,459
Fundraising	expenses				20,596	14,464
Donations	and tributes	in	memory		1,640	224
Management 8 Governance					20,509	20,794
Survey costs					73,914	43,482
Grant consultancy costs					33,604	33,480
Patient welfare gifts					180	319
					300,267	177,731
Attributable	to raising funds			7	128,114	91,426
Attributable	to charitable		activities	8	151,644	65,511
Attributable	to other costs			9	20,509	20,794
					300,267	177,731

ALLOCATION OF SUP	P	ORT COST	S
			Note	2022	2021
Recruitment 8 training	costs			8,118	18,139
General office expenses				71,657	58,652
Insurance				19,292	19,936
Subscriptions				1,106	437
Staff welfare				7,748	8,788
Computer expenses and		software		25,867	24,784
Professional fees				8,658	12,350
Bank charges				4,387	7,432
Bad debts
Travel and subsistence				8,644	2,411
Consultancy expenses				9,853	9,317
Auditors remuneration				8,700	7,200
Loss on disposal ofasset
				174,030	169,446
Attributable to raising funds				64,932	56,773
Attributable to charitable		activities		88,642	91,255
Attributable to other costs				20,456	21,418
				174,030	169,446
GRANTS PAYABLE
				2022	2021
Grants and donations				219,368
Grants payable to institutions
				2022	2021
				K	f
Research grants				214,455

Net inco	me/(expenditure	) is s	tated	after charging/(crediting):
					2022f	2021 E
Auditors'	remuneration				6,000	6,000
Auditors'	remuneration	—non	audit	services	1,200	1,200
Depreciation					34,141	33,584

		Group		Charity
		2022	2021	2022	2021
		E	6		6
Wages	and salaries	1,113,275	1,051,363	546,730	493,156
Social	security costs	117,651	101,771	56,134	44,105
Other	pension costs	52,195	47,356	24,890	22,713
		1,283,121	1,200,490	627,754	559,974

					Group	Group		Charity
					2022		2021	2022	2021
								6	K
Chief executives					2		2
Administration					5		4	5	4
Advice, information		& support			14		12	14	12
Commercial	trading	operation			13		15
					34		33	20	17
The number	of higher paid employees		(excluding	employer	pension	costs)	was as	follows:
				Group				Charity
				2022		2021		2022	2021
				F		F		f
In the band F90,001		- F100,000				1		1
In the band F120,001 —F130,000
In the band F130,001 - F140,000
				2		2		1

16. 2021 COMPARATIVES FOR THE STATEMENT OF	16. 2021 COMPARATIVES FOR THE STATEMENT OF	16. 2021 COMPARATIVES FOR THE STATEMENT OF	16. 2021 COMPARATIVES FOR THE STATEMENT OF	FINANCIAL ACTIVITIES	FINANCIAL ACTIVITIES
			Unrestricted	Restricted	2022	2021
		Note	funds 6	funds 6	Total funds 6	Total fundsf
INCOME
Voluntaryincome:
Donations &legacies		3	207,415		207,415	296,209
Activities for generating		funds:
Charitable activities			52,163	282,355	334,518	710,104
Other trading activities			871,319		871,319	1,023,060
Investment income			29,994		29,994	26,073
TOTAL INCOME			1,160,891	282,355	1,443,246	2,055,446
EXPENDITURE
Raising funds:
Fundraising grants	&donations		71,148		71,148	63,563
Fundraising activities			69,045		69,045	74,782
Trading activities			457,695		457,695	542,882
			597,888		597,888	681,227
Charitable activities:
Advocacy services	& member events		45,533	425,003	470,536	488,171
Awareness raising			160,353		160,353	124,486
Trading activities			256,206		256,206	167,301
			462,092	425,003	887,095	779,958
Other costs			96,268		96,268	95,694
TOTAL EXPENDITURE			1,156,248	425,003	1,581,251	1,513,142
NET INCOME /(EXPENDITURE)			4,643	(142,648)	(138,005)	542,304
RECONCILIATION	OF FUNDS
Total funds brought	forward		2,638,967	318,050	2,957,017	2,414,713
TOTAL FUNDS CARRIED		FORWARD	2,643,610	175,402	2,819,012	2,957,017

or th	e Year Ended 31 December 2022
17.	TANGIBLE FIXEDASSETS
	Group	Freehold
		Land and	Plant and
		buildings	Equipment	Totals
	COST	8	F	8
	At 1 January 2022	1,435,389	63,476	1,498,865
	Additions		6,662	6,662
	Disposals
	At 31 December 2022	1,435,389	70,138	1,505,527
	DEPRECIATION
	At 1 January 2022	379,577	57,551	437,128
	Charge for year	28,708	5,433	34,141
	Eliminated on disposal
	At 31 December 2022	408,285	62,984	471,269
	NET BOOK VALUE
	At 31 December 2022	1,027,104	7,154	1,034,258
	At 31 December 2021	1,055,812	5,925	1,061,737
	Charity	Freehold
		Land and	Plant and
		buildings	Equipment	Totals
		8	8	8
	COST
	At 1 January 2022	1,435,389	52,862	1,488,251
	Additions		6,662	6,662
	Disposals
	At 31 December 2022	1,435,389	59,524	1,494,913
	DEPRECIATION
	At 1 January 2022	379,577	48,209	427,786
	Charge for year	28,708	4,797	33,505
	Eliminated on disposal
	At 31 December 2022	408,285	53,006	461,291
	NET BOOK VALUE
	At 31 December 2022	1,027,104	6,518	1,033,622
	At 31 December 2021	1,055,812	4,653	1,060,465
	See notes 7, 8 and 9 for the allocation of depreciation.

FIXEDASSET INVESTMENTS	FIXEDASSET INVESTMENTS	FIXEDASSET INVESTMENTS	FIXEDASSET INVESTMENTS
										2022		2022			2021			2021
										Group	Charity			Group			Charity
										6		F			F			6
Shares in subsidiary												2						2
Donated jewellery										6,100		6,100		6,100				6,100
Investments in bank bonds										311,026	311,026		309,248				309,248
										317,126	317,128		315,348				315,350
Investment in subsidiaries
					Company			Percentage			Class of			No of				Total
Subsidiary							No.	shareholding			shares		shares					value
MPS Commercial	Limited					08621283				100	Ordinary 61
Rare Disease Research Partners Limited						12249341				100	Ordinary 61							F.1
																		62
The wholly owned	subsidiaries;			MPS		Commercial		Limited	and Rare		Disease Research				Partners		Limited
and trading and dormant			respectively.			Both subsidiaries			are incorporated			in England			and	Wales,		and
have the registered		office		of	MPS		House,	Repton		Place,	White Lion		Road,			Amersham,
Buckinghamshire,	HP7	9LP. All			profits		generated	by subsidiaries			are	distributed	via		Gift	Aid	to the
parent charity under a Deed of Covenant.
							MPS Commercial Limited					Rare		Disease Research Partners Limited
								2022			2021			2022				2021
								F			F				6			F
Fixed assets								636		1,272
Current assets							847,669			942,831
Current liabilities							(848,304)			(944,102)
Aggregate share capital and			reserves
Net income from trading activities							232,465			133,218

DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR	AMOUNTS FALLING DUE WITHIN ONE YEAR	AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2022	2021	2021
			Groupf	Charityf	Group F	Charityf
Trade debtors			327,585	5,029	260,428	120
Amounts owed by group undertakings				432,465		333,217
Other debtors			2,249	1,988	10,257	6,930
Prepayments	and accrued income		38,718	8,119	44,412	14,412
			368,552	447,601	315,097	354,679
CASH AT BANK AND IN		HAND
			2022	2022	2021	2021
			Group f	Charity f	Group f	Charity f
Cash held in	parent charity		793,648	793,648	1,160,156	1,160,157
Cash held in	subsidiary		494,252	-	541,271
			1,287,900	793,648	1,701,427	1,160,157
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
			2022	2022	2021	2021
			Group F	Charity	Group f	Charity F
Trade creditors			32,398	12,034	19,087	6,013
Other creditors			428,997	35,724	546,205	58,321
Accrued expenses			17,113	14,913	9,305	7,305
			478,508	62,667	574,597	71,639

		2022	2022	2022	2021	2021	202
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		fundsf	fundsf	Fundsf	fundsf	Fundsf	Funds F
Fixed assets		1,034,258		1,034,258	1,061,737		1,061,737
Investments		317,126		317,126	315,348		315,348
Current	assets	1,418,839	237,613	1,656,452	1,841,122	175,402	2,016,524
Current	liabilities	(478,508)		(478,508)	(574,597)		(574,597)
		2,291,715	237,613	2,529,328	2,643,610	175,402	2,819,012

Group
		Funds at				Funds at 31
		1 January			Fund	December
		2022	Income	Expenditure	Transfers	2022
Unrestricted funds
General charitable	fund	750,000	1,351,823	(1,351,823)		750,000
Property fund		1,055,811		(28,708)		1,027,103
Designated funds
Research fund		367,297		(219,368)		147,929
Service development fund		270,502		(103,818)		166,684
Building refurbishment fund		100,000				100,000
Christine Lavery memorial fund		100,000				100,000
		837,799		(323,186)		514,613
Total unrestricted funds		2,643,610	1,351,823	(1,703,717)		2,291,716
Restricted funds
MPS restricted fund		50,109	369,420	(302,564)		116,965
LSD restricted fund		15,916		(4,646)		11,270
Research restricted	fund	109,377				109,377
Total restricted funds		175,402	369,420	(307,210)		237,612
Total Funds		2,819,012	1,721,243	(2,010,927)		2,529,328
Charity
		Funds at				Funds at 31
		1 January			Fund	December
		2022	Income	Expenditure	Transfers	2022
Unrestricted funds
General charitable	fund	750,000	325,658	(325,658)		750,000
Property fund		1,055,811		(28,708)		1,027,103
Designated funds
Research fund		367,297		(219,368)		147,929
Service development fund		270,502		(103,818)		166,684
Building refurbishment fund		100,000				100,000
Christine Lavery memorial fund		100,000				100,000
		837,799		(323,186)		514,613
Total unrestricted funds		2,643,610	325,658	(677,552)		2,291,716
Restricted funds
MPS restricted fund		50,109	369,420	(302,564)		116,965
LSD restricted fund		15,916		(4,646)		11,270
Research restricted	fund	109,377				109,377
Total restricted funds		175,402	369,420	(307,210)		237,612
Total Funds		2,819,012	695,078	(984,762)		2,529,328

STATEMENT Group	OF FUND	S (CONTINUED)	2021 COMPAR	ITIVES
		Funds at				Funds at 31
		1 January			Fund	December
		2021	Income	Expenditure	Transfers	2021
Unrestricted	funds
General charitable		750,000	1,160,891	(1,127,539)	(33,352)	752,815
Property fund		1,084,520		(28,709)		1,055,811
Research fund		367,297				367,297
Service development		237,150			33,352	270,502
Building refurbishment		100,000				100,000
Christine Lavery		100,000				100,000
		804,447			33,352	837,799
Total unrestricted		2,638,967	1,160,891	1,156,248		2,366,043
Restri cted funds
MPS restricted		192,757	282,355	(425,003)		31,921
LSD restricted		15,916				16,749
Research restricted		109,377				109,377
Total restricted	funds	318,050	282,355	~425,003		175,402
Total Funds		2,957,017	1,443,248	~3,583,253		2,819,012
Charity
		Funds at				Funds at 31
		1January			Fund	December
		2021	Income	Expenditure	Transfers	2021
Unrestricted	funds
General charitable		750,000	446,990	(413,638)	(33,352)	750,000
Property fund		1,084,520		(28,709)		1,055,811
Research fund		367,297				367,297
Service development		237,150			33,352	270,502
Building refurbishment		100,000				100,000
Christine Lavery		100,000				100,000
		804,446				837,769
Total unrestricted		2,638,967	446,990	442 347		2 643610
Restricted funds
MPS restricted		192,757	282,355	(425,003)		50,109
LSD restricted		15,916				15,916
Research restricted		109,377				109,377
Total restricted		318,050	282,355	425,003		175,402
Total Funds		2,957,017	729,345	(867,350)		2,819,012