OpenCharities

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

2025-12-31-accounts

Charity registration number 1163211 (England and Wales)

PARKINSON'S EUROPE

(FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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

Trustees G Boyle
J M M Domingos
A Moretti
B J Magennis
J Sinclair
E Ildal
C Molohan
C Bale
Key Personnel Rusell Patten Director General
Dominic Graham Operations Director
Lisa Wong Finance Manager
Charity registration England and Wales 1163211
Principal address Lynwood House
Crofton Road
Orpington
BR6 8QE
Independent examiner Louise Hallsworth FCA
Affinia (Orpington)
Chartered Accountants
Lynwood House, Crofton Road
Orpington
BR6 8QE

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

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8 - 9
Balance sheet 10
Notes to the financial statements 11 – 20

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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 Charities Act 2011 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. Here are our key achievements for this year:

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

The launch of our new four strategy

In January 2025, we shared our new four-year strategy (2025 2028), which was created in collaboration with people with Parkinson’s and European organisations that work closely with the Parkinson’s community. Our four year strategy can be read here: Parkinson's Europe strategy 2025-2028 - Parkinson's Europe.

We launched our website in five languages, with three distinct pillars:

  1. Defining the impact of Parkinson’s in Europe (Data & Innovation)

  2. Helping the European Parkinson’s community grow stronger together (Empowerment)

  3. Ensuring the voice of the European Parkinson’s community is heard (Awareness & Visibility)

Our three new strategy Steering Groups

To make sure our new strategy truly reflects the voice of the Parkinson’s community, we set up three new Steering Groups – one for each pillar – made up of people living with Parkinson’s, healthcare professionals, Parkinson’s Europe Member Organisations, industry partners and Board members. To help us fulfil this ambitious new strategy, we also welcomed two new team members: Jessie Duncan, our Outreach and Engagement Manager, and our Advocacy and Campaigns Manager Hildur Kristjana Önnudóttir.

Worldwide collaboration

World Parkinson’s Day

2025 saw our best-ever World Parkinson’s Day. We are proud founders of World Parkinson’s Day, a yearly awareness day that has taken place on 11 April since 1997. For World Parkinson’s Day 2025, we told the story of how the tulip became the global symbol of Parkinson’s, a moment in history intrinsically linked with World Parkinson’s Day itself. As ever, we also amplified World Parkinson’s Day activities taking place across the globe, including events from our Member Organisations, partners and other key stakeholders. This year’s campaign had the biggest impact in the history of World Parkinson’s Day.

International Women’s Day

We were delighted to collaborate once again with Canadian artist and person with Parkinson’s Barbara Salsberg Mathews on releasing a new set of illustrations of the five stages of Parkinson’s. These illustrations have traditionally featured older, white men, but for International Women’s Day Barbara reimagined them as a diverse range of younger women. This raised vital awareness of the fact that Parkinson’s affects women as much as men. As a follow-up to International Men’s Day in November, Barbara also released illustrations featuring younger men of different ethnicities. These images can be downloaded from our website – we hope healthcare professionals will use them to help their patients feel better represented

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Parkinson’s Engagement Network

The second year of our Engagement Network – which shares opportunities for people with Parkinson’s and the wider Parkinson’s community – saw it continue to thrive. We now have 700+ subscribers and our email open rate remains above 60%. We also shared a record number of opportunities this year (95) a 102% increase on 2024.

Events with impact

Tea & talk with MEP Sokol at European Parliament

In November 2025 we organised an important meeting at the European Parliament between the Parkinson’s Europe Board and Croatian MEP Tomislav Sokol. Board members including Cathy Molohan, Elisabeth Ildal and Janette Sinclair – who all have Parkinson’s – and Parkinson’s nurse specialist Brian Magennis gave powerful statements about the changes needed. MEP Sokol thanked the Board members for their “deeply moving stories” and pledged to take action and “do our part” to improve life for people living with Parkinson’s across Europe. This meeting brought hope to the Parkinson’s community by raising vital awareness and outlining how the EU could help improve Parkinson’s care.

DBS Select at Health House, Leuven, Belgium

In November our Board took a tour of DBS Select, an interactive educational exhibition about Deep Brain Stimulation surgery as a treatment for Parkinson’s. The Board agreed the exhibit is a fantastic empowerment tool for people with Parkinson’s, and we hope to partner with Health House again in the future.

Public Brain Health Day, Helsinki, Finland

As part of our ongoing fruitful collaboration with the European Academy of Neurology (EAN), our Strategic Director Amelia Hursey was a key speaker at their Public Brain Health Day event during EAN Congress in Helsinki. During the year, Amelia was also pleased to share her expertise as one of the trainers on the EAN’s advocacy training course for neurology professionals, as well as working to help shape clinical guidelines for neurological conditions as part of the EAN guidance production group.

ACT-EU Annual Meeting, Amsterdam, the Netherlands

The European Medicines Agency (EMA) is the body that approves medicines for use across the European Union. We’re working with them on their ACT-EU (Accelerating clinical trials in the EU) initiative, which aims not only to get new treatments to people quicker, but to make these medications available in the whole of the EU simultaneously, which is different from current practices. We represent the patient voice in this project, ensuring the work stays focused on what people living with Parkinson’s need. At the Annual Meeting in October, Amelia was invited to speak about how to do meaningful patient involvement and the need to keep this at the heart of the ACT-EU project.

European Patients’ Forum AGM, Brussels, Belgium

In June our Outreach and Engagement Manager Jessie Duncan represented Parkinson’s Europe at the EPF’s AGM. We took part in discussions around the current challenges facing EPF and the wider patient community, including:

This meeting was an important opportunity to connect with other patient groups and gain a picture of the wider issues facing patient representation at EU level.

UNIFIED project, Rotterdam, the Netherlands

In December, Amelia attended the kick-off meeting for UNIFIED: Unifying Framework for Patient-Centred Clinical study Endpoints Derived from Digital Health Technologies. This EU-funded project will see five different condition areas (including Parkinson’s) work together to improve clinical research and clinical practice. We are excited to get started in 2026 and beyond.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

EFNA Brain Innovation Days, Brussels, Belgium

In October our Advocacy and Campaigns Manager Hildur was invited by the European Federation of Neurological Associations (EFNA) to attend the Brain Innovation Days event (an excellent opportunity to share knowledge with brain health experts, researchers and more), as well as meet with the MEP Interest Group on Brain Health and visit the animal research centre at Leuven University.

Key campaigns

Welcome in the Workplace

This awareness-raising campaign helped people with Parkinson’s learn their rights at work, feel comfortable talking to their employer and colleagues about their condition, and share their own experiences of working with Parkinson’s. Activities included:

Parkinson’s Passport

For summer 2025 we relaunched a new and improved version of our Parkinson’s Passport. This useful document for travelling with Parkinson’s provides essential medical information and helps others understand what people with Parkinson’s may need outside their own environment, such as airports, hotels or other public places. We created digital and printable versions of the passport in 9 European languages, with plans to expand this in 2026. The Passport has already been downloaded over 2,500 times.

Pride Month 2025

Our first Pride Month campaign was a special moment in our 2025 campaigns calendar, raising vital awareness for how LGBTQIA+ individuals often experience Parkinson’s differently from people outside of this community. We launched a new “ LGBT+ and Parkinson’s” web page full of information and advice backed by scientific research. We also featured several Parkinson’s Life articles about the lived experiences of LGBTQIA+ individuals with Parkinson’s:

Raising our voice

Reaching 50,000 followers on social media

We were delighted to reach the important milestone of 50,000 social media followers in the summer, growing to over 55,000 by the end of the year (+ 30% on 2024). This is a great marker of our growing and dedicated community across Europe and the wider world. We also grew our engagement levels and reach, helping us to reach a wider audience from the Parkinson’s community and beyond.

Parkinson’s Life top content of the year

In 2025, our online magazine Parkinson’s Life published 138 articles featuring stories from 18 European countries, and received 100,000 page views. It’s now been a whole decade since we launched our online magazine Parkinson’s Life, and it is still one of the best sources of Parkinson’s news, stories and up-to-date advice there is.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Collaborating with our treatment industry partners

Every year we continue to grow fruitful and positive collaborations with our partners in the treatment industry, and 2025 was no exception. Here are some highlights from our work with industry partners throughout 2025:

Our Call to Action with AbbVie

After launching in late 2024, our joint Call to Action had a very positive response from MEPs in 2025, showing a willingness in the European Parliament to safeguard and strengthen EU policy activities on health. The Call to Action found especially strong allies with MEP Sokol and MEP Andriukaitis. We are expecting further actions from the European Parliament next year.

Demystifying DBS with Abbott, Boston Scientific and Medtronic

In April we successfully completed an online awareness campaign about the main important aspects to take into account when considering DBS surgery for Parkinson’s. The campaign focused on demystifying common fears and misconceptions but also on objectively considering common challenges and critical aspects – with the goal to empower people with Parkinson’s to make more informed treatment choices. Following the Parkinson’s Life article, podcast and social media infographics released in 2024, we also featured:

OFF periods part 2, Bial & Esteve

Back in 2024, we launched an awareness campaign about the impact of Parkinson’s OFF periods, informing people about how to recognise and anticipate them, as well as about available treatment options. Phase one of the campaign included a Parkinson’s Life article, social media infographics and video testimonials, and achieved 250,000 impressions and high engagement. We then invited Bial and Esteve to support Part 2 of the campaign, translating the content into six languages to help it reach a broader European audience. Launched in May 2025, this achieved 1.6 million impressions, 15,000 engagements and almost 100,000 video views.

Digital health technology survey with Parexel

In spring 2025 we ran an online survey in collaboration with Parexel about the usage of healthcare technology. The survey aimed to understand how people with Parkinson's and their supporters may use digital devices or tools such as a smart watch, mobile app, wearable tracker or sensor to monitor their symptoms and wellbeing in everyday life and within clinical trials. We gathered over 700 responses from across Europe which provided an important overview of the potential benefits and challenges of using healthcare technology for people with Parkinson’s. A full report will be published in Q1 2026, and we will also host a focus group of people with Parkinson’s and family members to analyse these topics more in-depth.

Disease-Modifying Therapies, with UCB & Novartis

Since early 2024, Parkinson’s Europe has been working with industry partners UCB and Novartis in the development of an information campaign on Disease Modifying Therapies (DMTs) for Parkinson's – a topic of fundamental importance for our community. Together with other key global stakeholders, we co-developed a simple, clear and patient-friendly narrative around the topic of DMTs – with the goal to make these fundamental concepts accessible and understandable to all, and dispel any myths and misconceptions around these topics. Based on this narrative, we developed a multi-media, multi-language campaign aimed at the Parkinson’s community – including a website landing page, translated leaflets, a Parkinson’s Life article and online infographics.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Device-Assisted Therapies and Treatments (DATTs),multi-partner campaign

In 2023, Parkinson’s Europe invited representatives of eight companies developing device-assisted therapies and treatments (DATTs) for Parkinson’s to join a working group to: a) explore common challenges and b) identify possible joint actions to improve people with Parkinson’s engagement with – and access to – DATTs. The group members have been working together to develop a knowledge-sharing resource aimed at people with Parkinson’s and their families to increase their awareness of DATTs and empower them to discuss these therapy options with healthcare professionals. All members of the working group contributed their knowledge, expertise and available materials. The finalised knowledge-sharing will be launched in early 2026.

We would like to sincerely thank the following treatment industry partners for providing funding and support to our activities in 2025:

Financial review

During the year under review there was a increase of £84,467 (2024: decrease of £53,031) on unrestricted funds and decrease of £15,444 (2024: 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.

PARKINSON'S EUROPE (FORMERLY EUROPEAN PARKINSON'S DISEASE ASSOCIATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

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 served during the year and up to the date of signature of the financial statements were:

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

(Resigned 11 February 2025) (Resigned 19 May 2025) (Resigned 9 February 2025)

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)

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

.............................. J M M Domingos Trustee 22 June 2026 Date: .............................................

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 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

Affinia (Orpington) Chartered Accountants Lynwood House, Crofton Road Orpington BR6 8QE Date: ............................ 7 July 2026

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

FOR THE YEAR ENDED 31 DECEMBER 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
33,606
-
Charitable activities
4
505,138
52,554
Investments
5
600
-
Total income
539,344
52,554
Expenditure on:
Charitable activities
6
453,908
-
Total expenditure
453,908
-
Net income
85,436
52,554
Other recognised gains and losses:
Other gains/(losses)
12
6,161
-
Net movement in funds
8
91,597
52,554
Reconciliation of funds:
Fund balances at 1 January 2025
294,986
-
Fund balances at 31 December 2025
386,583
52,554		 Total
Total
2025
2024
£
£
as restated
33,606
28,866
557,692
570,268
600
693
591,898
599,827
453,908
424,045
453,908
424,045
137,990
175,782
6,161
(16,540)
144,151
159,242
294,986
135,744
439,137
294,986

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 2025

Prior financial year Unrestricted Restricted Total
funds funds
2024 2024 2024
Notes £ £ £
as restated
Income from:
Donations and legacies 3 28,866 - 28,866
Charitable activities 4 566,436 3,832 570,268
Investments 5 693 - 693
Total income 595,995 3,832 599,827
Expenditure on:
Charitable activities 6 419,920 4,125 424,045
Total expenditure 419,920 4,125 424,045
Net income/(expenditure) 176,075 (293) 175,782
Transfers between funds (293) 293 -
Other recognised gains and losses:
Other losses 12 (16,540) - (16,540)
Net movement in funds 8 159,242 - 159,242
Reconciliation of funds:
Fund balances at 1 January 2024 135,744 - 135,744
Fund balances at 31 December 2024 294,986 - 294,986

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

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Intangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18		 2025
£
42,244
370,856
413,100
(35,740)		 £
61,777
377,360
439,137
52,554
386,583
439,137		 2024
as restated
£
2,499
275,369
277,868
(60,103)		 £
77,221
217,765
294,986
-
294,986
294,986

The notes on pages 11 to 20 form part of these financial statements.

18 May 2026 The financial statements were approved by the trustees on .........................

.............................. J M M Domingos Trustee

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

FOR THE YEAR ENDED 31 DECEMBER 2025

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 Basis of preparation

The financial statements have been prepared in accordance with the charity's Charity's trust deed, the Charities Act 2011, 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 have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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 2025

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 5 years

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 2025

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
2025 2024
£ £
Donations and gifts 12,403 6,484
Membership fees 21,203 22,382
33,606 28,866

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

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Charitable activities
Core income
324,599
52,554
Project income
175,268
-
Other income
5,271
-
505,138
52,554		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
377,153
374,981
-
175,268
188,993
3,832
5,271
2,462
-
557,692
566,436
3,832		 Total
2024
£
374,981
192,825
2,462
570,268

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 600 693

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Advocacy communication and project development 22,249 13,095
Funded projects 14,261 21,146
Other direct costs 173 20
Freelancer costs 66,156 57,147
102,839 91,408
Share of support and governance costs (see note 7)
Support 338,478 319,706
Governance 12,591 12,931
453,908 424,045
Analysis by fund
Unrestricted funds 453,908 419,920
Restricted funds - 4,125
453,908 424,045

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

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Expenditure on charitable activities

(Continued)

Included within share of supports costs are wages and salary costs amounting to £8,367 (2024: £13,791) directly attributable to member organisation, board meetings and advocacy in addition to the £2,266 (2024: 13,798) shown above, therefore the total spend for member organisation and board meetings in 2025 amounts to £10,633 (2024: £27,589).

7 Support costs allocated to activities

Staff costs
Depreciation
Technology costs
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
Amortisation of intangible assets		 2025
£
306,655
15,444
2,500
173
4,320
4,376
3,013
1,998
12,590
351,069
351,069
2025
£
2,220
15,444		 2024
£
305,309
-
2,500
66
4,266
4,304
2,017
1,244
12,931
332,637
332,637
2024
£
1,386
-

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:

2025 2024
Number Number
Administration 7 6

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

FOR THE YEAR ENDED 31 DECEMBER 2025

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
281,927
279,275
18,596
19,764
6,132
6,270
306,655
305,309		 (Continued)
2025
2024
£
£
281,927
279,275
18,596
19,764
6,132
6,270
306,655
305,309
305,309

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:

2025 2024
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 £121,975 (2024: £126,510).

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
2025 2024
Gains/(losses) upon: £ £
Foreign exchange (6,161) 16,540

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

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Intangible fixed assets

Cost
At 1 January 2025 and 31 December 2025
Amortisation and impairment
At 1 January 2025
Amortisation charged for the year
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024
14
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
42,244
-
42,244
2025
£
6,154
4,170
1,096
24,320
35,740
2025
£
6,132		 Website
£
77,221
-
15,444
15,444
61,777
77,221
2024
£
99
2,400
2,499
2024
£
4,842
4,440
17,501
33,320
60,103
2024
£
6,270

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.

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

FOR THE YEAR ENDED 31 DECEMBER 2025

17 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 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
Fondation Philanthropia - 52,554 - - 52,554
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
MDS event - 3,832 (4,125) 293 -

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

18 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
Website
Horizon
WPC
General funds
Previous year:
At 1
Website
General funds		 January
2025
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2025
£
£
£
£
£
£
77,221
-
(15,444)
-
-
61,777
-
24,447
(1,619)
-
-
22,828
-
6,148
-
-
-
6,148
217,765
508,749
(436,845)
-
6,161
295,830
294,986
539,344
(453,908)
-
6,161
386,583
January
2024
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2024
£
£
£
£
£
£
87,281
-
(10,449)
389
-
77,221
48,463
595,995
(409,471)
(682)
(16,540)
217,765
135,744
595,995
(419,920)
(293)
(16,540)
294,986		 January
2025
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2025
£
£
£
£
£
£
77,221
-
(15,444)
-
-
61,777
-
24,447
(1,619)
-
-
22,828
-
6,148
-
-
-
6,148
217,765
508,749
(436,845)
-
6,161
295,830
294,986
539,344
(453,908)
-
6,161
386,583
January
2024
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2024
£
£
£
£
£
£
87,281
-
(10,449)
389
-
77,221
48,463
595,995
(409,471)
(682)
(16,540)
217,765
135,744
595,995
(419,920)
(293)
(16,540)
294,986
294,986

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

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 December 2025:
Intangible fixed assets
9,223
52,554
Current assets/(liabilities)
377,360
-
386,583
52,554
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Intangible fixed assets
77,221
-
Current assets/(liabilities)
217,765
-
294,986
-		 Total
2025
£
61,777
377,360
439,137
Total
2024
£
77,221
217,765
294,986

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none), other than those disclosed within the trustees note in note 9.

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

FOR THE YEAR ENDED 31 DECEMBER 2025

21 Prior period adjustment

Changes to the balance sheet

Changes to the balance sheet
At 31 December 2024
As previously
reported
Adjustment
As
£
£
Creditors due within one year
Deferred income
(96,133)
96,133
Capital funds
Income funds
Unrestricted funds
198,853
96,133
Total equity
198,853
96,133		 restated
£
-
294,986
294,986

A prior year adjustment has been made to account for the Website as unrestricted which was previously classified as restricted.

Changes to the profit and loss account

Period ended 31 December Period ended 31 December 2024
As previously Adjustment As restated
reported
£ £ £
Charitable activities 474,135 96,133 570,268
Net movement in funds 63,109 96,133 159,242

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 2025

Current financial year Unrestricted Unrestricted Restricted Restricted
funds funds funds funds
2025 2025 2025 2025
£ € £ €
Income from:
Donations and legacies 33,606 38,490 - -
Charitable activities 505,138 578,557 52,554 60,192
Investment income 600 687 - -
Total income 539,344 617,735 52,554 60,192
Expenditure on:
Charitable activities 453,908 519,881 - -
Net income / (expenditure) 85,436 97,854 52,554 60,192
Transfers between funds - - - -
Other recognised gains and losses
Other currency revaluation gains or losses - (19,049) - -
Other gains / (losses) 6,161 7,056 - -
Net movement in funds 91,597 85,861 52,544 60,192
Fund balances at 1 January 2025 294,986 356,910 - -
Fund balances at 31 December 2025 386,583 442,771 52,554 60,192

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 2025

Prior financial year Unrestricted Unrestricted Restricted Restricted
funds funds funds funds
2024 2024 2024 2024
£ € £ €
Income from:
Donations and legacies 28,866 34,926 - -
Charitable activities 566,436 685,343 3,832 4,636
Investment income 693 838 - -
Total income 595,995 721,107 3,832 4,636
Expenditure on:
Charitable activities 419,920 508,070 4,125 4,991
Net income / (expenditure) 176,075 213,037 (293) (355)
Transfers between funds (293) (355) 293 355
Other recognised gains and losses
Other currency revaluation gains or losses - 7,600 - -
Other gains / (losses) (16,540) (20,012) - -
Net movement in funds 159,242 200,270 - -
Fund balances at 1 January 2024 135,744 156,640 - -
Fund balances at 31 December 2024 294,986 356,910 - -

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 2025

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		 2025
£
61,777
42,244
370,856
413,100
(35,740)
377,360
439,137
52,554
386,583
439,137		 2025
€
70,756
48,384
424,758
473,142
(40,935)
432,207
502,963
60,192
442,771
502,963		 2024
£
77,221
2,499
275,369
277,868
(60,103)
217,765
294,986
-
294,986
294,986		 2024
€
93,431
3,024
333,175

336,198
(72,720)

263,479
356,910
-
356,910
356,910

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 2025

INCOME Unrestricted
funds		 Unrestricted
funds		 Restricted funds Restricted funds
Current financial year 2025 2025 2025 2025
£ € £ €
Donations and legacies
Donations and gifts 12,403 14,206 - -
Membership fees 21,203 24,285 - -
33,606 38,490 - -
Charitable activities
Core income 324,599 371,788 52,553 60,191
Project income 175,268 200,742 - -
Other income 5,271 6,037 - -
505,138 578,557 52,553 60,191
Investment income
Interest receivable
INCOME		 600
Unrestricted
funds		 687
Unrestricted
funds		 -
Restricted funds		 -
Restricted funds
Prior financial year 2024 2024 2024 2024
£ € £ €
Donations and legacies
Donations and gifts 6,484 7,845 - -
Membership fees 22,382 27,080 - -
28,866 34,926 - -
Charitable activities
Core income 374,981 453,698 - -
Project income 188,993 228,667 3,832 4,636
Other income 2,462 2,979 - -
566,436 685,343 3,832 4,636
Investment income
Interest receivable 693 838 - -

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 2025

EXPENDITURE Unrestricted
funds		 Unrestricted
funds		 Restricted funds Restricted funds
Current financial year 2025 2025 2025 2025
£ € £ €
Charitable activities
Direct costs
Advocacy communication and
project development		 22,249 25,486 - -
Funded projects 14,261 16,334 - -
Other direct costs 173 198 - -
Freelancer costs 66,156 75,771 - -
102,839 117,786 - -
Support costs
Staff costs 306,655 351,226 - -
Depreciation 15,444 17,689 - -
Technology costs 2,500 2.863 - -
Bank charges 173 198 - -
Bookkeeping costs 4,320 4,948 - -
Other support costs 4,376 5,012 - -
Travel costs 3,013 3,451 - -
Insurance 1,998 2,288 - -
Governance costs 12,590 14,420 - -
351,069 402,095 - -

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 2025

EXPENDITURE Unrestricted
funds		 Unrestricted
funds		 Restricted funds Restricted funds
Prior financial year 2024 2024 2024 2024
£ € £ €
Charitable activities
Direct costs
Advocacy communication and
project development		 13,095 15,844 - -
Funded projects 18,785 22,728 2,361 2,857
Other direct costs 20 24 - -
Freelancer costs 56,319 68,142 828 1,002
88,219 106,738 3,189 3,858
Support costs
Staff costs 304,373 368,267 936 1,132
Depreciation - - - -
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 - -
331,701 401,332 936 1,132

This page does not form part of the statutory financial statements