OpenCharities

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

2024-12-31-accounts

Charity registration number 1163211

Company registration number CE004367 (England and Wales)

PARKINSON'S EUROPE

(FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

G Boyle J M M Domingos C P Likar A Moretti A S Butler B J Magennis K Wouters J Sinclair E Ildal C Molohan C Bale

(Appointed 26 June 2024) (Appointed 26 June 2024) (Appointed 26 June 2024) (Appointed 26 June 2024)

Key Personnel

Rusell Patten Director General Dominic Graham Operations Director Lisa Wong Finance Manager

Charity number

Charity number 1163211 Company number CE004367 Registered office Lynwood House Crofton Road Orpington Kent BR6 8QE Independent examiner Louise Hallsworth, FCA Baxter & Co Chartered Accountants Lynwood House, Crofton Road Orpington Kent BR6 8QE

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) CONTENTS

----- Start of picture text -----
Page
Trustees' report 1 - 7
Independent examiner's report 8
Statement of financial activities 9 - 10
Balance sheet 11
Notes to the financial statements 12 - 20
----- End of picture text -----

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Companies Act 2006 and "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).

Objectives and activities

The objectives are to promote and protect the physical and mental health of those suffering from Parkinson’s disease. In particular, but not limited to the following:

1) to challenge existing mind-sets, shift attitudes and remove the hurdles that prevent the people with Parkinson’s from receiving early and appropriate treatment and individualised care; 2) to increase public and political awareness of Parkinson’s;

3) to help reduce stigma and remove discrimination against people with Parkinson’s.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Our New Four-Year Strategy (2025-2028)

In 2024, we were at the end of our previous (2019-2024) strategy window. Through evaluating all the data we had collected about the needs and wants of our stakeholders, we decided we needed a significant overhaul of the old strategy. The purpose was to really focus and deliver on what our stakeholders had told us they wanted.

The new strategy development started in February 2024, but the collection and review of supporting data had been ongoing since 2022, and involved internal and external stakeholders from the Parkinson’s community. Our new fouryear strategy was launched in January 2025 and is available via our website in five languages .

World Parkinson’s Day 2024

Every year, World Parkinson’s Day (WPD) on 11 April provides us with a unique opportunity to capture the world’s attention with a far greater impact than usual. As founders of World Parkinson’s Day, we feel it’s our responsibility to lead the way, creating one of the biggest campaigns globally to create awareness and shine a spotlight on the needs of people with Parkinson’s – as well as supporting and amplifying our Member Organisations’ campaigns to a wider audience.

We decided this year to create a campaign that would prolong this global impact far beyond WPD itself, using the day to launch a six-month campaign we called the Parkinson’s Summer of Sport. This campaign was about raising awareness of the benefits of exercise for people with Parkinson’s, helping people to find an exercise that’s right for them, and giving advice on overcoming exercise barriers.

Parkinson’s Engagement Network

Parkinson’s Europe recognised the need to reach more people across Europe in a strategic and constructive way, to share calls to action that would help us achieve our current and future strategic activities and support the many significant advancements for the Parkinson’s community that are continually taking place in different areas. Built with financial support from our partner IQVIA and launched in December 2023, the PEN is an online network designed to involve people from Europe (and beyond) in Parkinson’s-related activities. The PEN will help communicate better about Parkinson’s opportunities to people interested and help get more people involved.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Our Attendance at Events, Panels and Symposiums

Attending international events, congresses, panels and symposiums has always been a key priority for Parkinson’s Europe. In 2024, our President Josefa Domingos, our Director General Russell Patten and our Strategic Director Amelia Hursey attended the following events:

Our New Website

Following a major redesign project in the latter half of 2023, our brand-new website went live in March 2024. The new website allows our audience to benefit from:

We have continued to add new features and updates to our website over the course of 2024. Results included:

Our special thanks go to the following organisations who contributed to the funding of our new website:

Our Increased Social Media Presence

In 2024, we wanted to build on our success from 2023, where we grew our social audience by 20%. This is necessary in order to reach more people with Parkinson’s who need help and information, to support our Member Organisations and partners in achieving a higher visibility, reach and impact – and to position Parkinson’s Europe as a fundamental part of the digital Parkinson’s community.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Throughout the year, people with Parkinson’s and our Member Organisations provided moving, authentic and engaging stories for our campaigns and video content. Among others, we collaborated with artist Barbara Salsberg Mathews on her new book, What Parkinson’s Feels Like: we used social media and other channels to crowdsource contributions to the book, and we launched the book on our website and social media. It has had more than 600 downloads, and helped to raise thousands of pounds in charity donations.

We also worked with our treatment industry partners on important awareness campaigns on topics such as DBS surgery, OFF periods, and Parkinson’s care pathways.

Our Enhanced Newsletter

Our 2024 communications strategy has seen us growing our audience and engagement across every channel. We achieved the following results regarding our email marketing:

Members Outreach and Support

We have worked hard to support our Member Organisations in 2024, and are pleased to say we’ve shared a very productive year with all of them.

A number of memorable events have been held by our members this year, and we have been proud to play a part in supporting them in different ways:

Parkinson’s Europe was pleased to welcome two new member organisations this year:

A new benefit of membership introduced in 2024 is an interview on Parkinson’s Life, allowing new member organisations to introduce themselves, tell the story of their organisation, and share their work with the wider European Parkinson’s community. Examples include our interviews with PAR.KIN.S.O.N., the Catalan Parkinson’s Association and Cure4Parkinson in Denmark.

Finally, an exclusive members-only section launched on our new website in the spring. Members can now log in to access advocacy toolkits, exclusive travel discounts and more, and we will be adding some exciting new developments to this area in 2025.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Collaboration with the Treatment Industry

Parkinson’s Europe has a 30-year history of positive and fruitful collaboration with the treatment industry – a key stakeholder in the Parkinson’s community and a key player in the development of new treatments – and hopefully a cure – for Parkinson’s.

Parkinson’s Europe would like to sincerely thank the following treatment industry partners for providing funding and support to our activities in 2024:

Working Group on Device-Assisted Therapies

In 2024, the group worked together to develop a knowledge-sharing resource aimed at people with Parkinson’s and their families to increase their awareness of DATs and empower them to discuss these therapy options with healthcare professionals. All members of the working group contributed their knowledge, expertise and available materials. An initial draft of this knowledge-sharing resource was developed in 2024, and will be launched in the first half of 2025.

Online Campaign on Deep Brain Stimulation and Surgery

In 2024, we invited the three main DBS industry companies (Abbott, Boston Scientific and Medtronic) to support an online multimedia, multi-language campaign aimed an honest, comprehensive and clear picture of the main aspects to take into account when considering DBS surgery – demystifying common fears and misconceptions but also objectively considering common challenges and critical aspects, with the goal to empower people with Parkinson’s to discuss these topics with healthcare professionals and make more informed treatment choices.

In 2024, as part of the campaign we developed:

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The campaign assets were published and disseminated via our website, newsletter and social media channels, and supported via paid promotion. Nearly 8 million impressions and a very high engagement rate make this the most successful Parkinson’s Europe campaign so far.

The campaign will continue in 2025 with the production of video testimonies, a social media quiz and a webinar.

Online Campaign on Parkinson’s OFF Periods

OFF periods are among the most important symptoms of Parkinson’s, affecting the majority of people living with the condition and significantly impacting people’s wellbeing and social life – as well as those of their family members and caregivers.

In late 2023 and early 2024, we launched an online awareness campaign supported by our industry partner Bial, aimed at raising awareness of the impact of Parkinson’s OFF periods, informing people about how to recognise and anticipate them, as well as about available treatment options. As part of this campaign, we developed:

The campaign was very successful, with nearly 250,000 impressions and a very high engagement rate. In 2024, we invited our industry partner companies Bial and Esteve to support an extension of the campaign, with the goal of translating the campaign content into several languages and further disseminating it to a broader European audience.

The translated campaign assets were developed in 2024 and will be launched and disseminated in 2025.

Information and Awareness about Disease-Modifying Therapies

In 2024, Parkinson’s Europe worked with our industry partners UCB and Novartis around the development of an information and awareness campaign about DMTs. By being involved in several advisory boards and review activities (which involved other important international stakeholders such as Parkinson’s UK and the Michael J Fox Foundation), we contributed extensively to the development of a clear and consistent narrative and set of main messages on the

This important information will be translated and disseminated to the Parkinson’s community, with the involvement of national Parkinson’s organisations, as part of a multi-media awareness campaign in 2025.

Addressing Barriers to Care for People with Advanced Parkinson’s – Call to Action

In January 2024, Parkinson’s Europe and our industry partner AbbVie co-hosted a roundtable on the topic of care pathways for people with advanced Parkinson’s. Expert panelists from different European countries – movement disorder specialists, nurses, researchers, people with Parkinson’s and representatives of Parkinson’s organisations – gave insights about barriers and best practices around care pathways for advanced Parkinson’s, highlighting gaps and common areas for improvement and identifying possible solutions. The main findings of this roundtable were published into a report and an infographic.

Following the success of the roundtable, we have been working with AbbVie and other important stakeholders (the European Federation of Neurological Association, EFNA, and the International Parkinson and Movement Disorder Society European Section, MDS-ES) in the development of a joint call to action aimed at European policymakers – calling for a commitment to improving healthcare services for people with Parkinson’s and a pledge to make progress in the following three key areas:

The call to action was launched on 29 November 2024 (World Movement Disorders Day), and endorsed by 11 European Parkinson’s organisations. In 2025, we will work on a series of awareness activities to leverage this call to action and call for better healthcare for people with Parkinson’s in Europe.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

During the year under review there was a increase of £73,170 (2023: decrease of £53,031) on unrestricted funds and decrease of £10,060 (2023: introduced £87.281) on restricted funds.

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The Charity’s reserve policy is to hold reserves only to cover a period of 4 months administration costs. No additional reserves are intended to be held.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to 4 month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity was established by a charitable trust deed on 25th April 1998 in Belgium and registered as a Charitable Incorporated Organisation in the UK on 19th August 2015.

The trustees have had regard to the Charity Commission's guidance on public benefit.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

G Boyle J M M Domingos P Perez Librero (Resigned 9 May 2024) C P Likar A Moretti T Shaish (Resigned 26 June 2024) A S Butler B J Magennis K Wouters J Sinclair (Appointed 26 June 2024) E Ildal (Appointed 26 June 2024) C Molohan (Appointed 26 June 2024) C Bale (Appointed 26 June 2024)

The following individuals were observer trustees during the period:

C Bale (elected in June 2024) E Ildal (elected in June 2024 C Molohan (elected in June 2024) J Sinclair (elected in June 2024)

The following individuals retired during the period: P Pérez Librero (retired in April 2024) T Shaish (retired in June 2024)

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees' report was approved by the Board of Trustees.

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

J M M Domingos Trustee

Date: .............................................Thursday 19 June 2025

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARKINSON'S EUROPE

I report to the trustees on my examination of the financial statements of Parkinson's Europe (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales., which is one of the listed bodies.

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 respect:

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 financial statements to be reached.

Louise Hallsworth, FCA

Baxter & Co Chartered Accountants Lynwood House, Crofton Road Orpington Kent BR6 8QE

20 June 2025 Dated: .........................

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Current financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
28,866
-
Charitable activities
4
470,303
3,832
Investments
5
693
-
Total income
499,862
3,832
Expenditure on:
Charitable activities
6
409,470
14,574
Total expenditure
409,470
14,574
Net income/(expenditure)
90,392
(10,742)
Transfers between funds
(682)
682
Other recognised gains and losses:
Other losses
12
(16,540)
-
Net movement in funds
8
73,170
(10,060)
Reconciliation of funds:
Fund balances at 1 January 2024
48,463
87,281
Fund balances at 31 December 2024
121,633
77,221		 Total
2024
£
28,866
474,135
693
503,694
424,044
424,044
79,650
-
(16,540)
63,110
135,744
198,854		 Total
2023
£
24,134
553,452
478
578,064
528,345
528,345
49,719
-
(15,469)
34,250
101,494
135,744

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Prior financial year
Unrestricted
Restricted
as restated
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and legacies
3
24,134
-
Charitable activities
4
455,211
98,241
Investments
5
478
-
Total income
479,823
98,241
Expenditure on:
Charitable activities
6
517,385
10,960
Total expenditure
517,385
10,960
Net income/(expenditure)
(37,562)
87,281
Other recognised gains and losses:
Other losses
12
(15,469)
-
Net movement in funds
8
(53,031)
87,281
Reconciliation of funds:
Fund balances at 1 January 2023
101,494
-
Fund balances at 31 December 2023
48,463
87,281		 Total
2023
£
24,134
553,452
478
578,064
528,345
528,345
49,719
(15,469)
34,250
101,494
135,744

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) BALANCE SHEET

AS AT 31 DECEMBER 2024

2024
Notes
£
Fixed assets
Intangible assets
13
Current assets
Debtors
14
2,500
Cash at bank and in hand
275,369
277,869
Creditors: amounts falling due within
one year
15
(156,236)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
18
Unrestricted funds
19		 2023
as restated
£
£
77,221
56,726
221,438
278,164
(184,759)
121,633
198,854
77,221
121,633
198,854		 £
42,339
93,405
135,744
87,281
48,463
135,744

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

19 June 2025

The financial statements were approved by the trustees on .........................

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

J M M Domingos Trustee

Company registration number CE004367 (England and Wales)

Digita qui il testo

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Parkinson Europe (formerly European Parkinson's Disease Association) is a Charitable Incorporated Organisation registered in the UK on 19 August 2015.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Charity's trust deed, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website

not amortised until completed

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities (if any). During the current and prior year there is no overdraft facility has been used on Parkinson's Europe's bank accounts.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 6,484 3,718
Membership fees 22,382 20,416
28,866 24,134

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Charitable activities
Core income
374,981
-
Project income
92,860
3,832
Other income
2,462
-
470,303
3,832
5
Income from investments		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
374,981
298,307
98,241
96,692
154,146
-
2,462
2,758
-
474,135
455,211
98,241		 Total
2023
£
396,548
154,146
2,758
553,452
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 693 478
Expenditure on charitable activities
Charitable Charitable
activities activities
2024 2023
£ £
Direct costs as restated
Member organisation and board meetings - 9,181
Advocacy communication and project development 13,094 76,604
Funded projects 21,146 43,313
Other direct costs 20 7,140
Freelancer costs 57,147 111,258
91,407 247,496
Share of support and governance costs (see note 7)
Support 319,706 274,625
Governance 12,931 6,224
424,044 528,345
Analysis by fund
Unrestricted funds 409,470 517,385
Restricted funds 14,574 10,960
424,044 528,345

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Expenditure on charitable activities

(Continued)

Included within share of supports costs are wages and salary costs amounting to £13,791 (2023: £10,536) directly attributable to member organisation, board meetings and advocacy in addition to the £13,798 (2023: £17,582) shown above, therefore the total spend for member organisation and board meetings in 2024 amounts to £27,589 (2023: £28,118).

7 Support costs allocated to activities

Staff costs
Technology costs
Bad debts
Bank charges
Bookkeeping costs
Other support costs
Travel costs
Insurance
Governance costs
Analysed between:
Charitable activities
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 2024
£
305,309
2,500
-
66
4,266
4,304
2,017
1,244
12,931
332,637
332,637
2024
£
1,386		 2023
£
262,481
3,319
192
314
3,960
2,685
560
1,114
6,224
280,849
280,849
2023
£
1,320

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Administration 6 6

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
279,275
242,071
19,764
15,162
6,270
5,248
305,309
262,481		 (Continued)
2024
2023
£
£
279,275
242,071
19,764
15,162
6,270
5,248
305,309
262,481
262,481

Last years employment costs were recharged to specific budget headings within the overall expenditure.

The number of employees whose annual remuneration was more than £60,000 is as follows:

2024 2023
Number Number
£60,000 - £70,0000 1 1

Remuneration of key management personnel

The key management personnel of the charity comprise the Trustees and the key management team as listed on page 1. The total amount of key management personnel benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the charity was £126,510 (2023: £139,882).

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Other gains and losses

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) upon: £ £
Foreign exchange 16,540 15,469

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

13 Intangible fixed assets

Cost
At 1 January 2024
Additions - separately acquired
At 31 December 2024
Amortisation and impairment
At 1 January 2024 and 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023
14
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals
16
Deferred income
Other deferred income		 2024
£
100
2,400
2,500
2024
£
4,842
96,133
4,440
17,501
33,320
156,236
2024
£
96,133		 Website
£
42,339
34,882
77,221
-
77,221
42,339
2023
£
56,726
-
56,726
2023
£
5,047
113,674
27,125
17,267
21,646
184,759
2023
£
113,674

Deferred income is included in the financial statements as follows:

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

16 Deferred income (Continued)
2024 2023
£ £
Deferred income is included within:
Current liabilities 96,133 113,674
Movements in the year:
Deferred income at 1 January 2024 113,674 145,149
Released from previous periods (113,674) (145,149)
Resources deferred in the year 96,133 113,674
Deferred income at 31 December 2024 96,133 113,674
17 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 6,270 5,248

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
Website
MDS event
Previous year:
At 1
Website		 January
2024
Incoming
resources
Resources
expended
Transfers
At 31
December
2024
£
£
£
£
£
87,281
-
(10,449)
389
77,221
-
3,832
(4,125)
293
-
87,281
3,832
(14,574)
682
77,221
January
2023
Incoming
resources
Resources
expended
Transfers
At 31
December
2023
£
£
£
£
£
as restated
-
98,241
(10,960)
-
87,281

The specific purpose for which the Restricted Funds are to be applied is for the development of the New Website and MDS Event.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds		 January
2024
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2024
£
£
£
£
£
£
48,463
499,862
(409,470)
(682)
(16,540)
121,633
January
2023
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2023
£
£
£
£
£
£
101,494
479,823
(517,385)
-
(15,469)
48,463

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Intangible fixed assets
-
77,221
Current assets/(liabilities)
121,633
-
121,633
77,221
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 December 2023:
Intangible fixed assets
-
42,339
Current assets/(liabilities)
48,463
44,942
48,463
87,281		 Total
2024
£
77,221
121,633
198,854
Total
2023
£
42,339
93,405
135,744

21 Related party transactions

There were no disclosable related party transactions during the year (2023 - none), other than those disclosed within the trustees note in note 9.

22 Prior year restatement

The prior year restatement was made to capitalise the Intangible fixed assets of £42,339 for the new website.

PARKINSON’S EUROPE (FORMERLY EUROPEAN PARKINSON’S DISEASE ASSOCIATION)

KEY REPORTS AND NOTES IN EURO EQUIVALENT AT THE YEAR END

These pages do not form part of the statutory financial statements

PARKINSON’S EUROPE (FORMERLY EUROPEAN PARKINSON’S DISEASE ASSOCIATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT (EURO)

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Unrestricted Restricted Restricted
funds funds funds funds
2024 2024 2024 2024
£ € £ €
Income from:
Donations and legacies 28,866 34,926 - -
Charitable activities 470,303 569,030 3,832 4,636
Investment income 693 838 - -
Total income 499,862 604,794 3,832 4,636
Expenditure on:
Charitable activities 409,470 495,426 14,574 17,633
Net income / (expenditure) 90,392 109,367 (10,742) (12,997)
Transfers between funds (682) (825) 682 825
Other recognised gains and losses
Other currency revaluation gains or losses - 2,713 - 4,886
Other gains / (losses) (16,540) (20,012) - -
Net movement in funds 73,170 91,243 (10,060) (7,286)
Fund balances at 1 January 2024 48,436 55,923 87,281 100,717
Fund balances at 31 December 2024 121,633 147,166 77,221 93,431

This page does not form part of the statutory financial statements

PARKINSON’S EUROPE (FORMERLY EUROPEAN PARKINSON’S DISEASE ASSOCIATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT (EURO)

FOR THE YEAR ENDED 31 DECEMBER 2024

Comparative information Unrestricted Unrestricted Restricted Restricted
funds funds funds funds
2023 2023 2023 2023
£ € £ €
Income from:
Donations and legacies 24,134 27,849 - -
Charitable activities 455,211 525,284 98,241 113,364
Investment income 478 552 - -
Total income 479,823 553,685 98,241 113,364
Expenditure on:
Charitable activities 517,385 597,029 10,960 12,647
Net income / (expenditure) (37,562) (43,344) 87,281 100,717
Transfers between funds
Other recognised gains and losses
Other currency revaluation gains or losses - 2,667 - -
Other gains / (losses) (15,469) (17,850) - -
Net movement in funds (53,031) (58,527) 87,281 100,717
Fund balances at 1 January 2023 101,494 114,450 - -
Fund balances at 31 December 2023 48,463 55,923 87,281 100,717

This page does not form part of the statutory financial statements

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) BALANCE SHEET (EURO)

AS AT 31 DECEMBER 2024

Fixed assets
Intangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
Total funds		 2024
£
77,221
2,500
275,369
277,869
(156,236)
121,633
198,854
77,221
121,633

198,854		 2024
€
93,431
3,025
333,175
336,200
(189,033)
147,166
240,598
93,431
147,166
240,598		 2023
£
42,339
56,726
221,438
278,164
(184,759)
93,405
135,744
87,281
48,463
135,744		 2023
€
48,856
65,458
255,525

320,983
(213,200)
107,783
156,640

100,717
55,923
156,640

This page does not form part of the statutory financial statements

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (EURO)

FOR THE YEAR ENDED 31 DECEMBER 2024

INCOME Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Restricted
funds
2024 2024 2024 2024
£ € £ €
Donations and legacies
Donations and gifts 6,484 7,845 - -
Membership fees 22,382 27,080 - -
24,134 27,849 - -
Charitable activities
Core income 374,981 453,698 - -
Project income 92,860 112,353 3,832 4,636
Other income 2,462 2,979 - -
470,303 569,030 3,832 4,636
Investment income
Interest receivable 693 838 - -
INCOME Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Restricted
funds
Comparative information 2023 2023 2023 2023
£ € £ €
Donations and legacies
Donations and gifts 3,781 4,290 - -
Membership fees 20,416 23,559 - -
24,134 27,849 - -
Charitable activities
Core income 298,307 344,227 98,241 113,364
Project income 154,146 177,874 - -
Other income 2,758 3,183 - -
455,211 525,284 98,241 113,364
Investment income
Interest receivable 478 552 - -

This page does not form part of the statutory financial statements

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (EURO)

FOR THE YEAR ENDED 31 DECEMBER 2024

EXPENDITURE Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Restricted
funds
2024 2024 2024 2024
£ € £ €
Charitable activities
Direct costs
Member organisation and board
meetings - - - -
Advocacy communication and
project development		 13,094 15,843 - -
Funded projects 18,785 22,728 2,361 2,857
Other direct costs 20 24 - -
Freelancer costs 56,319 68,142 828 1,001
88,218 106,737 3,189 3,858
Support costs
Staff costs 293,924 355,625 11,385 13,775
Technology costs 2,500 3,025 - -
Bank charges 66 80 - -
Bookkeeping costs 4,266 5,162 - -
Other support costs 4,304 5,208 - -
Travel costs 2,017 2,440 - -
Insurance 1,244 1,505 - -
Governance costs 12,931 15,645 - -
321,252 388,690 11,385 13,775

This page does not form part of the statutory financial statements

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) NOTES TO THE FINANCIAL STATEMENTS (EURO)

FOR THE YEAR ENDED 31 DECEMBER 2024

EXPENDITURE Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Restricted
funds
Comparative information 2023 2023 2023 2023
£ € £ €
Charitable activities
Direct costs
Member organisation and board
meetings		 9,181 10,594 - -
Advocacy communication and
project development		 76,604 88,396 42,339 48,856
Funded projects 43,313 49,980 - -
Other direct costs 7,140 8,239 - -
Freelancer costs 102,672 118,477 8,586 9,908
238,910 275,687 50,925 58,764
Support costs
Staff costs 260,138 300,182 2,343 2,704
Technology costs 3,288 3,794 - -
Bank charges 314 362 - -
Bookkeeping costs 2,685 3,098 - -
Other support costs 2,685 3,098 - -
Travel costs 560 646 - -
Insurance 1,114 1,285 - -
Governance costs 6,224 7,182 - -
278,475 321,342 2,374 2,739

This page does not form part of the statutory financial statements