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2020-10-31-accounts

Charity number: 1169964

THE NEUROKINEX CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

THE NEUROKINEX CHARITABLE TRUST

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 10
Independent examiner's report 11 - 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 30

THE NEUROKINEX CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2020

Trustees I Curtis, Trustee
H Sihota, Trustee
S Warren, Trustee
K Thornton-Jones, Trustee
D Smith, Trustee
Charity registered
number
1169964
Principal office
Ground Floor, North Wing
Focus 31, Mark Road
Hemel Hempstead Industrial Estate
Hertfordshire
HP2 7BW
Independent examiner
Sayers Butterworth LLP
3rd Floor
12 Gough Square
London
EC4A 3DW
Bankers
Santander Bank
48-54 Moorgate
London
EC2R 6EJ
Solicitors
ODT Solicitors
131 South Road
Haywards Heath
RH16 4LY
Charity's website
address
www.neurokinex.org

Page 1

General

Report of the trustees for the period ended 31[st] October 2020

The trustees present their annual report and financial statements of the charity for the year ended 31st October 2020.

The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's trust 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 published on 16 July 2014.

Objectives and activities for the public benefit

Purpose of the charity

The purposes of the Trust are:

The Trust also plans to further its charitable purposes for the public benefit through its developing grantmaking policy which aims at the relief of financial hardship amongst people who suffer disability related to neurological impairment in particular through the provision of grants to individuals and not-for-profit organisations.

Beneficiaries

Beneficiaries of the trust are any persons living with neurological impairment in the UK and Europe who are seeking improvement in health and wellbeing through access to the most advanced neurological rehabilitation. Due to the widely varied nature of the causes of paralysis, it is difficult to get an accurate number of individuals who could benefit from ongoing neurological rehabilitation, but in aggregate the estimated totals of each population are considerable. Within the United Kingdom, every year approximately 2,500 people sustain a spinal cord injury, with the total number of people in the UK living with spinal injuries is approximately 50,000 (Back Up Trust, 2020); in 2016/17 there were 348,543 admissions to hospital with acquired brain injury (Headway); there are 300 new cases per year of transverse myelitis (Transverse Myelitis Society); there are approximately 1,800 children diagnosed with cerebral palsy per year (Office for National Statistics); and roughly 5,000 people are diagnosed with Multiple Sclerosis every year (Multiple Sclerosis Trust).

The Trust's mission is to make high quality rehabilitation and wellbeing programmes more accessible and inclusive for those living with various forms of paralysis. We passionately believe that delivering specialised neurological rehabilitation in a positive, safe and supportive environment can have a profound impact on the quality of life of someone living with paralysis.

Page 2

Main Activities

Provision and Support of Neurorehabilitation Programmes

We achieve our strategic priorities first and foremost by the provision of pioneering neurological rehabilitation and wellness programmes to the paralysis community through our growing network of rehabilitation centres. Presently we operate three neuro-gyms located throughout England – in Hemel Hempstead (Midlands), Gatwick (South East) and Bristol (South West).

The programmes offered at these sites provide the most current, research-based therapies available anywhere in the world, and are designed to maximise the functional recovery of an individual whilst reducing the probability of life-threatening secondary complications that are associated with neurological injury.

Through access to our programmes individuals with neurological impairments can realise better recovery outcomes, improved quality of life and greater inclusion in society.

Our equipment selection and programme design is based upon sound evidence and rigorous research. We are able to offer unique protocols through our association as the first and only international affiliate of the prestigious Christopher and Dana Reeve Foundation’s NeuroRecovery® Network. The NeuroRecovery® Network has thirteen members made up of both Clinical Centres (i.e. inpatient rehabilitation hospitals) and Community Fitness and Wellness Hubs. In addition to the latest neurorehabilitation strategies and protocols, the affiliation affords us access to an extensive shared knowledge-based across the network.

Benefitting the wider medical landscape of the UK, through access to our programmes individuals with neurological impairments are less likely to be admitted to specialist hospitals for secondary complications and other co-morbidities related to non-use of nerves, muscles and bones. In addition to this our programmes also result in a reduction of dependency on spasticity, pain and anti-depression drugs. This, in turn, reduces the burden of care on families and carers of our beneficiaries.

The Neurokinex centres are considered to be the UK’s premier activity-based rehabilitation provider for spinal cord injury. We are well known to the NHS spinal injuries centres through our referral scheme as well as key spinal cord injury organisations in the UK such as the Spinal Research, Spinal Injuries Association, Aspire and the BackUp Trust.

Innovation & Education

The second objective of the Trust is to improve access to innovation and education in the not-for-profit Community Neurorehabilitation sector. We do this by the provision of specialised neurorehabilitative equipment or evidence-based neurorehabilitation training courses through our partners at the Christopher & Dana Reeve Foundation's NeuroRecovery® Network.

Neurorehabilitation & Neurorestorative Research

Our evolution as an organisation dovetails with developments in the fields of neurorehabilitation and neuroscience. As well as the Christopher and Dana Reeve Foundation, we work closely with Spinal Research and a handful of academic institutions.

The Trust contributes to and facilitates neuro-restorative research pilots and clinical trials of neuroscience and rehabilitation technologies in the role of a funding body, sponsor or co-sponsor.

Page 3

During 2019-2020 we continued a protocol for a clinical pilot study, called Pathfinder 2.0, to study the efficacy of using transcutaneous spinal cord stimulation combined with activity-based rehabilitation for the chronic spinal cord injuries.

Grants

We are pleased to report that we have accomplished our goal of making grants to individual children as well as expanding our grants to individual adult beneficiaries, a significant step towards our objective to alleviate financial hardship amongst people who suffer disability in relation to neurological impairment by providing grants to subsidise or eliminate the costs of ongoing rehabilitation making the programmes even more accessible to an even wider portion of the population.

How our activities deliver public benefit

The trustees confirm that we have referred to the public benefit guidance published by the Charity Commission when reviewing the charity’s aims and objectives in planning future activities and setting policy for the year, in accordance with section 17 of the Charities Act 2011.

All our services are centred on enabling all people living with neurological impairment to improve their health and wellbeing though our focus on specialised rehabilitation, access to rehabilitation throughout the UK, relief of financial hardship, and support of research and education into improved treatments and a cure for neurological impairment.

Achievements and Performance

Despite the immense challenges presented by the Covid Pandemic, the Trust demonstrated its resilience. The main achievement for the fourth year of the Trust was to secure a diverse influx of funding to create new programmes to be able to continue to serve our vulnerable beneficiaries adapted to the nationwide UK lockdown.

Despite the pandemic, the Trust was able to fundraise a significant amount of funding to continue the Step It Up programme, which ensures that newly injured individuals continue to have access to our rehabilitation programmes.

Continued funding was also secured for the Paediatric Bursary, to help children living with paralysis and their families to access therapy through the Neurokinex Kids programme, due to the benefit demonstrated by the recipients of these blocks of physiotherapy sessions in previous years. Thanks to the Peter Harrison Foundation (Reg Charity 1076579) and Scinergise (Reg Charity 1180410) we were able to provide 14 blocks of 10 free Activity-Based Rehabilitation sessions to children living with paralysis. We were also awarded a grant to send four trainers abroad to the University of Louisville for additional training in paediatrics.

The Trust also received three government Covid Relief grants to support small businesses operating in the leisure and hospitality sector which had to close due to the lockdown, a total of £75,000.

Society Benefit – Beneficiary stories

Imogen Roberts, 3, fell in in October 2018 with Transverse Myelitis which left her unable to walk. “When we first arrived at Neurokinex, Imogen was just starting to crawl,” says mother Holly. “Now, thanks to their support, Imogen can stand up, sometimes she just does it without even realising which is amazing. She has a huge sense of self-belief, which is lovely to see. The trainers make her sessions as fun as possible.” Imogen attends bi-weekly sessions at Neurokinex Kids in Gatwick and weekly

Page 4

sessions at Neurokinex Hemel Hempstead as it’s slightly closer to home. The team also gives her exercises to do with mum and dad at home and she’s now able to walk with the support of a frame.

Clint Charles, 49, a police officer from Dunstable, nearly lost his life on January 15, 2016 in a motorcycle accident which left him with a broken neck, broken upper right arm and right shoulder, broken ribs, two punctured lungs, lacerations in his liver and multiple bleeds on his brain. “When I started at Neurokinex I couldn’t do a lot really: I was walking with sticks, my balance was extremely poor, my gait was awful and I fell three or four times a day. My whole body was weak and I had little muscle strength.” Clint goes to Neurokinex regularly and is still improving his mobility, co-ordination and functional skills. He is now able to walk slowly and is continuing to build strength in his weak limbs while also working on extending his range of movement in his neck, spatial awareness and coordination. With the help from Neurokinex, Clint has restored his confidence and independence. He returned to work and now trains new recruits.

Theo Snelling, 8, has four-limb dystonic cerebral palsy. His condition means he cannot walk unaided and is not always in control of his movements. Since joining Neurokinex Kids Theo’s progress has taken several steps forward – literally. The results speak for themselves. Theo started at Neurokinex Kids at Gatwick in October 2018 and participates in activities and games that encourage his interaction, co-ordination, core stability and leg strength. Theo has made noticeable improvements in his seated posture and core control as well as improved walking with his walking frame. He has also gained a great deal of core strength which helps him sit better and put his legs nearly straight. This is a big advance as it means his hips are better aligned while his improved core and leg strength mean he is walking better with this mobility frame.

“I’m so pleased we found Neurokinex,” says Laura. “We don’t know what the future holds for Theo but it’s important to keep him moving, stimulating his muscles where possible and keep those pathways open between his brain and muscles. Neurokinex is the perfect balance of work and fun,” says Laura.

James Dwyer, 36, from Shoreham-by-Sea had the shock of his life on October 5, 2018 in a freak Olympic Weightlifting accident when performing a dynamic ‘snatch’ lift, the bar came down on his spine immediately paralysing him from the waist down. One year on, James has regained his strength and fulfilled his aim of lifting his two-year-old son into his arms – and lifting weights once again.

“Neurokinex is an extraordinary facility that builds the rehab around the individual,” says James. “They didn’t bat an eyelid when I told them I wanted to get back in the gym, lift weights again and find a competitive sport to channel my energy.” As well as returning to family life, James has continued to work successfully, even keeping tabs on his business from his hospital bed. James is the co-founder of Healthcover Ltd which provides international medical insurance. “I took a couple of weeks off straight after my accident but soon resumed work from my hospital bed. I know how lucky I am to have restored my family and work life and being back challenging myself in lifting and wheelchair racing is the icing on the cake.”

Daniel Edwards, 30, has regained 100% independence two years after suffering a life-changing spinal cord injury. In August 2016 he shattered his C5 vertebra in his back after diving into the sea at WestonSuper and in September 2017 he started rehab at Neurokinex. Daniel has seen extensive improvements, particularly in his core strength. “A key difference with Neurokinex is they are working below the point of my injury, seeking to stimulate nerve and muscle activity in my lower body. The improvement in my full body strength and lower limbs is immense and I see improvements every week.”

Ralph Sunderland, 16 months, began to attend Neurokinex Kids in May 2020 to address paralysis and weakness in trunk and lower body as a result of an ischemic spinal cord injury secondary to brain haemorrhage in December 2017. Ralph has made significant gains in overall health and is progressing towards neurological recovery, including regaining the ability to crawl due to leg and trunk improvements.

Page 5

Georgina Budd, 27, was paralysed from the waist down in March of 2017 after a car crash on her way home from work at West Wales Hospital, where she was a junior doctor. After finding Neurokinex, 20 months since her accident Georgie has returned to work two days per week to finish her junior training. The improvements came quickly for Georgie, and she’s now able to stand with assistance and do all her own transfers to and from her wheelchair using her upper body. Georgie is back driving, and this alone has boosted her independence beyond measure. Georgie’s New Year goal is to be able to stand without having someone behind her and she’s confident Neurokinex can help her achieve this.

“Going to Neurokinex has been completely life changing for me. Sadly, the NHS has nowhere near enough resources to help people in my situation; they prepare you to be able to cope but don’t really expect you to get much better. However, Neurokinex is completely different and really challenges you. In my first session they got me on my knees. Something which I never really thought was going to be possible.”

Darren Hinds, 33, sustained a spinal cord injury when shot nine years ago. When he joined Neurokinex he could take a few steps with a walking frame but could only drag his left leg. Now, one year on, Darren is walking independently, his gait is greatly improved, and he is going from strength to strength.

Dan Woodall, 29, was injured in accident on a night out in 2016 and woke up in a ditch with no movement in his legs and a loss of bowel and bladder control. After 18 months at Neurokinex, Dan is regaining some sensation and control of his bowel and bladder. Also, MRI scans show his spinal cord is going around the injury, amazing and defying the medics.

David Smith (MBE), has survived not one, not two but three life-saving operations to remove a recurring spinal cord tumour in his neck. David turned to Neurokinex to restore mobility, strength and feeling after his most recent surgery in May 2016 left him paralysed down his left side. David is perhaps best-known for winning Gold in the mixed coxed four at the London 2012 Paralympic Games. He switched sports to cycling and was training on the Team GB cycling programme when his dream of cycling at Rio 2016 halted after his paralysis. He joined Neurokinex to use the Locomotor Trainer and NMES (electrical stimulation) protocols. He works supremely hard and is making great progress. David regularly returns to Bisham Abbey – where the Team GB cyclists train. Each time, his results have been ‘blown out of the water’ – improving 100% each time.

Challenges, risks and uncertainties

The main challenges and risks for the Trust at this time is having the resources and funds to build our fundraising capacity in order for more beneficiaries to take part in the activity-based rehabilitation programmes at our three rehabilitation sites.

In addition, being a new charity with only three years of financial history under its belt means that access to other grant programmes is a bit more difficult at this stage.

Fundraising

Our fundraising approach relies upon donations from grant-making foundations, high-net worth individuals, fundraising events, local businesses, the general public, and our own beneficiaries. Our supporters are often people living with neurological injury and their family and friends.

Large donations from grant-making foundations as well as an annual fundraising appeal have comprised the bulk of our fundraising income for this financial period, which have allowed for investment in new and updated equipment, bursaries, training and research.

2020 was an immensely challenging year for everyone, especially charities, due to the Covid pandemic and resulting nationwide lockdown. Adapting quickly to lockdown and closure of the three Neurokinex rehabilitation and wellness centres, the Trust was able to secure funding to create customised virtual

Page 6

physiotherapy services for our current beneficiaries who desperately need to continue their programmes despite lockdown. The Trust received grants from Sport England, the Sussex Community Fund and St. James Place for this purpose. Once lockdown was lifted the Trust adapted to create intensive bootcamps for our beneficiaries who were able to return to the Neurokinex centres, consisting of 6 free 1-hour sessions of physiotherapy. Funders of this initiative included Active Sussex, Herts Valley CCG and The National Lottery Community Fund.

In 2020 the Trust also launched its Step Up Appeal, raising critical funds to continue our NHS referral service, which we renamed the Step Up programme. Over £50,000 was raised to secure the future of this programme, to provide 6 free 1-hour sessions of rehabilitation to adults and children with recently acquired spinal injuries. The appeal consisted of crowdfunding, an online auction and virtual pub quizzes with all proceeds going to the cause.

As mentioned above, this year the trust also was awarded a grant from the Peter Harrison Foundation of £10,000 towards the Paediatric Bursary to be used at the Neurokinex Kids centre at Gatwick. The Trust also formalised its relationship with another charity, Scinergise, who provide blocks of physiotherapy sessions to children and young people with spinal injuries at Neurokinex.

In this year the trust also received grants for equipment from various foundations and corporations; The Co-Op as well as Waitrose towards paediatric therapy equipment; the Wayne and Pamela Garrison Foundation provided a large grant to further support training of four members of Neurokinex staff in paediatric rehabilitation at the University of Louisville.

As a charity which receives no government funding, the Trust relies entirely on the efforts and generosity of our supporters to survive and to continue our work. Without them, hundreds of people and their families would simply not receive the vital support they need, which is why we are making a commitment to be both transparent and accountable.

We always strive for best practice in fundraising to ensure our donors feel safe, valued and well supported – adhering to the Fundraising Regulator and other professional fundraising bodies.

We never buy or sell people's personal information. We work hard to respect people's wishes about how they want us to communicate with them. We are also compliant with the new General Data Protection Regulation that came into force in May 2018. This law aims to give individuals greater control of how and when their personal data is used and reinforces trust in the sector.

The Trust has never 'cold mailed' or 'cold called' the public to raise funds. We did not employ external companies to carry out fundraising on our behalf. We meet the standards set by Fundraising Standards Board – and monitor any complaints received by the charity about fundraising. We received no complaints in 2020.

We recognise that the charity beneficiaries are a vulnerable population, particularly the paediatric clients. All experts involved in delivery of the activity-based rehabilitation services are DBS checked and any future volunteers who would come into contact with paediatric beneficiaries will be DBS checked before partaking in fundraising events.

Fundraising

The charity has made a second (donor-directed) programme-related investment of USD $122,548 in the unlisted early stage Neuromodulation device company, ONWARD Medical (formerly NRT Holdings/GTX Medical) taking the overall investment up to USD $268,135.

There are no restrictions on the charity’s power to invest. The investment strategy is set by the Trustees and the overall policy is to balance risk with return.

Page 7

Financial Review

Total incoming resources during the period from donations, rental income and donated assets amounted to £522,557.

During the period the charity made grants totalling £152,398. Governance costs amounted to £6,500 and other support costs amounted to £341,341.

Total unrestricted funds at the period end are £767,939. A significant portion of the charity reserves are in the form of fixed assets, in particular leasehold improvements, and are therefore illiquid. Please refer to Note 19 of the accounts.

During the year there was a transfer of funds from the unrestricted fund of £952 to the Innovation Fund, £32,365 to the Research Fund and £11,970 to the Bursary Fund. This was due to a shortfall of income over expenditure.

During the year there was a transfer of £15,228 from restricted to unrestricted funds. These funds were transferred back to the restricted fund after the year end once additional unrestricted funds has been donated. As a result of this, total funds held at the year end, which are restricted and not available for general purpose were £58,640.

Going concern

After making appropriate enquiries, and despite the impact of COVID-19, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

The trustees have reviewed the charity's need for reserves in line with guidance issued by the Charity Commission.

Unrestricted funds which have not been designated for a specific use should normally be maintained at a level equivalent to a minimum of 6 to 12 months 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 trust’s activities while consideration is given to ways in which additional funds may be raised.

Plans for Future Periods

Over the next three years we anticipate we will have achieved the following milestones:

Page 8

Structure, Governance and Management

The charity is a charitable incorporated organisation (CIO), charity number 1169964 and is governed by a constitution effective 31 October 2016. The charity was incorporated on 31 October 2016.

All trustees are also members of the charity. In accordance with the charity’s constitution, the members of the charity have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities upon a winding up.

The board is presently made up of five trustees who meet two times a year, whereby all major decisions of the charity are taken. Aside from the original three trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to skills, knowledge and experience needed for the effective administration of the Trust. No new trustees were appointed in this financial period.

The charity trustees make available to each new charity trustee, on or before his or her first appointment, a copy of the current version of the Trust constitution, and a copy of the Trust’s latest Trustees’ Annual Report and statement of accounts. All new Trustees receive information from the Charity Commission relating to trustees’ responsibilities.

The board is responsible for agreeing an appropriate strategy and policies for the charity and making sure that these are put into practice. Together with the senior management team (SMT), they manage the day-to-day operations of the charity in line with our strategy and business plan.

The charity trustees have given consideration to the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and satisfied themselves that systems and procedures are established in order to mitigate exposure to those risks.

Page 9

Approval of the Trustees, Report The charity trustees are responsib￿ for preparing the annual report and financial statements in accordance with applicable law and reguLglions. The law applicable to ¢harrtJ"es in England and Wakes requires the Irustees lo prepare financ￿1 statements for each financial year in accordance wrth Unrted Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The trustees must not approve the financAal Statements unless they are salisffied that they gTve a true and fair view of the stste of affairs of the charity and of the ineoming resources and applKation of resources. of the charty for that period. In p￿paring the financk41 ststements. the trustees are required to". select suitable accounting poI￿leS and then appty them consBtentty.' observe the methods and principles in the applicable Charrties SORP.. make judgement5 and estimates that are reasonable and prudent". stste whether applicable UK accounting standards have been foll¢)wed. subject to any material departures disclosed and explained in the financral statements.. prepare the financial slalements on the going concern basis unSe$$ rt is inappropriate to presume that the charity will continue to opèr8te. The trustees are responsible lor keeping proper accounting records that disclose wf(h reasonable accuracy al any time the finaneial posrtK•n of the chanty and to enable them to ensu￿ that the financial statement$ comply with the Chanties Act 2011. the Charit*s (Accounts and Reports) Regulations 2008. and the provisions of the Trust deed. They a￿ also ￿spOnsIble for safeguarding the assets of the charity and tsking reasonab￿ steps for the prevention and detectK>n of fraud and other irregularrties. The trustees are responsible for the maintenance and integrity of the charity and financrdl information included on the ch8rty's website. LegiSlat￿n In the United Kingdom goveming the preparation and dissemination of finanual statements may drfter from legislation in other jurisdictK)ns Approved by K Thomlon-Jones. Trustee Dale 31 August 2021 Approved by I Curtis. Trustee Dale 31 AugLL8t 2021 Paue10

THE NEUROKINEX CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2020

Independent examiner's report to the Trustees of The Neurokinex Charitable Trust

I report to the Trustees on my examination of the financial statements of The Neurokinex Charitable Trust ('the charity') for the year ended 31 October 2020 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am requried to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

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 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.

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THE NEUROKINEX CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2020

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 ICAEW, 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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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.

Signed: M. Wright

Dated: 31 August 2021

Matthew Wright FCA

Sayers Butterworth LLP 3rd Floor 12 Gough Square London EC4A 3DW

Page 12

THE NEUROKINEX CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2020

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
7
Total expenditure
Net (expenditure)/income
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2020
£
97,323
8,400
105,723
-
146,439
146,439
(40,716)
21,659
(19,057)
77,697
(19,057)
58,640
Unrestricted
funds
2020
£
415,983
851
416,834
330
353,800
354,130
62,704
(21,659)
41,045
726,894
41,045
767,939
Total
funds
2020
£
513,306
9,251
522,557
330
500,239
500,569
21,988
-
21,988
804,591
21,988
826,579
Total
funds
2019
£
374,438
4,925
379,363
1,063
381,233
382,296
(2,933)
-
(2,933)
807,524
(2,933)
804,591

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 to 30 form part of these financial statements.

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THE NEUROKINEX CHARITABLE TRUST BALANCE SHE AS AT 31 OCTOBER 2020 2020 2019 Note Fixed assets Tangible assets Investments 605,269 215.406 694,366 118,000 12 820,675 812,3S6 Current assets Debtors.. amounts falling due after more than one year Debtors.. amounts falling due wilhin one Cash at bank and in hand 13 13 25.000 36.669 3.903 25,0 39.849 3,176 65.572 68.025 Creditors.. amounts falling due vmlhin on year 14 133,9281 (46,014) Net current assots 31.644 22.011 Total assets less cuThent liabilitxes 852.319 834.377 Creditors.. amounts falling due after mo than one year 15 125.7401 (29, 786) Total net assets 826,579 804.591 Charity funds Reslficted funds Unreslrided funds 17 77,697 726.894 17 767.939 Total funds 826.579 804.591 The financial statements were approved and athhorised for issue by the Twstees and signed on their behaff by.. Curtis K Thornton￿0ne5 Date.. 31 August 2021 The notes on pa9es 1 S to 30 fomi part of these financial statements. Page 14

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

1. General information

The Neurokinex Charitable Trust is a charitable incorporated organisation (CIO), charity number 1169964, and was incorporated on 31 October 2016.

In accordance with the Charity's constitution, the members of the Charity (who are also the Trustees) have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities upon winding up.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity has elected to apply all amendments to FRS 102, as set out in the Financial Reporting Council's triennial review published in December 2017, and included in Update Bulletin 2 to the Charities SORP (FRS 102), prior to mandatory adoption for accounting periods beginning on or after 1 January 2019.

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Neurokinex Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

There are no material uncertainties about the Charity's ability to continue, and so the going concern basis of accounting has been adopted.

2.2 Going concern

The financial statements have been prepared on a going concern basis despite the recent impact of COVID-19 on the UK economy. The trustees consider that the effects on the charity's activity, which are reflected in the charity's results for this period, will be short-term and that activity will not be severly impacted over the next 12 months.

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THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

2. Accounting policies (continued)

2.3 Income

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

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Donated assets are measured at fair value. The gain is recognised as income and a corresponding amount is included in the appropriate fixed asset category and depreciated over the useful economic life in accordance with the Charity's accounting policies.

Page 16

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

2. Accounting policies (continued)

2.4 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 allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is exclusive of VAT.

2.5 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Page 17

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

2. Accounting policies (continued)

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Concessionary loans are measured initially at transaction value and subsequently at amortised cost using the effective interest method.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 18

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

3. Income from donations and legacies

Donations
Grants
Government grants
Donations
Grants
Restricted
funds
2020
Unrestricted
funds
2020
£
£
27,973
337,894
69,350
-
-
78,089
97,323
415,983
Restricted
funds
2019
Unrestricted
funds
2019
£
£
17,177
347,139
10,122
-
27,299
347,139
Total
funds
2020
£
365,867
69,350
78,089
513,306
Total
funds
2019
£
364,316
10,122
374,438

4. Income from charitable activities

Rent
Other income
Rent
Restricted
funds
2020
Unrestricted
funds
2020
£
£
-
851
8,400
-
8,400
851
Unrestricted
funds
2019
£
4,925
Total
funds
2020
£
851
8,400
9,251
Total
funds
2019
£
4,925

Page 19

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

5. Expenditure on raising funds

Unrestricted
funds
2020
£
Fundraising costs
330
Restricted
funds
2019
Unrestricted
funds
2019
£
£
Fundraising costs
63
1,000
Total
funds
2020
£
330
Total
funds
2019
£
1,063

6. Analysis of grants

Neurokinex CIC
Neurokinex CIC
Grants to
Institutions
2020
£
152,398
Grants to
Institutions
2019
£
92,378
Total
funds
2020
£
152,398
Total
funds
2019
£
92,378

Page 20

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

7. Analysis of expenditure on charitable activities

Summary by fund type

Governance costs
Charitable activities
Governance costs
Charitable activities
Restricted
funds
2020
Unrestricted
funds
2020
£
£
-
6,500
146,439
347,300
146,439
353,800
Restricted
funds
2019
Unrestricted
funds
2019
£
£
-
7,690
36,514
337,029
36,514
344,719
Total
funds
2020
£
6,500
493,739
500,239
Total
funds
2019
£
7,690
373,543
381,233

8. Analysis of expenditure by activities

Governance costs
Charitable activities
Grant
funding of
activities
2020
£
-
152,398
152,398
Support
costs
2020
£
6,500
341,341
347,841
Total
funds
2020
£
6,500
493,739
500,239

Page 21

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

8. Analysis of expenditure by activities (continued)

Governance costs
Charitable activities
Grant
funding of
activities
2019
£
-
92,378
92,378
Support
costs
2019
£
7,690
281,165
288,855
Total
funds
2019
£
7,690
373,543
381,233

Analysis of support costs

Rent
Business rates
Insurance
Service charges
Repairs and maintenance
Office expenses
Depreciation
Bank charges
Travel and accommodation
Legal and professional fees
Governance costs
Governance
costs
2020
£
-
-
-
-
-
-
-
-
-
-
6,500
6,500
Charitable
activities
2020
£
136,946
3,170
5,385
23,527
289
3,336
113,027
250
2,359
53,052
-
341,341
Total
funds
2020
£
136,946
3,170
5,385
23,527
289
3,336
113,027
250
2,359
53,052
6,500
347,841

Page 22

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

8. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Rent
Business rates
Insurance
Service charges
Repairs and maintenance
Office expenses
Depreciation
Bank charges
Legal and professional fees
Governance costs
Governance
costs
2019
£
-
-
-
-
-
-
-
-
-
7,690
7,690
Charitable
activities
2019
£
127,159
6,036
6,417
16,379
340
785
109,608
150
14,291
-
281,165
Total
funds
2019
£
127,159
6,036
6,417
16,379
340
785
109,608
150
14,291
7,690
288,855

9. Independent examiner's remuneration

2020 2019
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 4,500 4,500
Fees payable to the charity's independent examiner in respect of:
All other services not included above 2,000 3,190

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2019 - £NIL) .

During the year ended 31 October 2020, no expenses were reimbursed or paid directly to the Trustees (2019 - £ nil).

Page 23

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

11. Tangible fixed assets

Cost or valuation
At 1 November 2019
Additions
At 31 October 2020
Depreciation
At 1 November 2019
Charge for the year
At 31 October 2020
Net book value
At 31 October 2020
At 31 October 2019
Leasehold
improvements
£
776,753
-
776,753
222,501
77,675
300,176
476,577
554,252
Plant and
machinery
£
215,371
442
215,813
80,684
30,830
111,514
104,299
134,687
Fixtures and
fittings
£
8,165
23,488
31,653
2,738
4,522
7,260
24,393
5,427
Total
£
1,000,289
23,930
1,024,219
305,923
113,027
418,950
605,269
694,366

12. Fixed asset investments

Cost or valuation
At 1 November 2019
Additions
At 31 October 2020
Net book value
At 31 October 2020
At 31 October 2019
Unlisted
investments
£
118,000
97,406
215,406
215,406
118,000

Page 24

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

13. Debtors

2020 2019
£ £
Due after more than one year
Concessionary loan 25,000 25,000

The concessionary loan is unsecured, interest free and repayable in full on 27 January 2022.

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2020
£
7,264
8,687
20,718
36,669
2019
£
2,043
9,983
27,823
39,849

14. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Other creditors
Accruals and deferred income
2020
£
21,280
365
4,045
8,238
33,928
2019
£
33,152
365
4,047
8,450
46,014

15. Creditors: Amounts falling due after more than one year

2020 2019
£ £
Other creditors 25,740 29,786

Page 25

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

16. Operating lease commitments

At 31 October 2020 the charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
2020
£
88,410
227,640
134,401
450,451
2019
£
140,910
259,140
191,311
591,361

Page 26

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

17. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
Neurokinex Kids Fund
Innovation Fund
Research Fund
Bursary Fund
Total of funds
Balance at 1
November
2019
£
726,894
64,816
12,881
-
-
77,697
804,591
Income
£
416,834
14,953
-
69,350
21,420
105,723
522,557
Expenditure
£
(354,130)
(5,901)
(13,833)
(101,715)
(24,990)
(146,439)
(500,569)
Transfers
in/out
£
(21,659)
(15,228)
952
32,365
3,570
21,659
-
Balance at
31 October
2020
£
767,939
58,640
-
-
-
58,640
826,579

Neurokinex Kids Fund - This campaign was specifically set up to raise funds to implement a specialised Neurokinex Paediatric Programme based at Neurokinex Gatwick, West Sussex. Funds raised will be used to purchase speciailised paediatric rehabilitation equipment and provide paediatric rehabilitation training.

Innovation Fund - This campaign aims to improve access to innovation and education in the not-for-profit Community Neurorehabilitation sector by the provision of specialised neurorehabilitative equipment and training courses.

Research Fund - The Charity contributes to and facilitates neuro-restorative research pilots and clinical trials of neuroscience and rehabilitation technologies.

Bursary Fund - The Bursary awards (awarded by the Board of Trustees) rehabilitation programmes to members of the community. These can be services provided by either the CIC, or another not-for-profit rehabilitation provider.

During the year £15,228 was transferred from the Neurokinex Kids Fund to unrestricted funds. The Trustees confirm that these funds were transferred back to the restricted fund post year end.

The transfer of funds from the unrestricted fund of £952 to the Innovation Fund, £32,365 to the Research Fund and £11,970 to the Bursary Fund was due to a shortfall in income over expenditure.

Page 27

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Neurokinex Kids Fund
Innovation Fund
Research Fund
Bursary Fund
Total of funds
Balance at
1 November
2018
£
755,391
38,128
14,005
-
-
52,133
807,524
Income
£
352,064
11,303
834
10,122
5,040
27,299
27,299
Expenditure
£
(345,719)
(12,430)
(2,426)
(16,430)
(5,291)
(36,577)
(382,296)
Transfers
in/out
£
(34,842)
27,815
468
6,308
251
34,842
-
Balance at
31 October
2019
£
726,894
64,816
12,881
-
-
77,697
804,591

18. Summary of funds

Summary of funds - current year

General funds
Restricted funds
Balance at 1
November
2019
£
726,894
77,697
804,591
Income
£
416,834
105,723
522,557
Expenditure
£
(354,130)
(146,439)
(500,569)
Transfers
in/out
£
(21,659)
21,659
-
Balance at
31 October
2020
£
767,939
58,640
826,579

Page 28

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

18. Summary of funds (continued)

Summary of funds - prior year

General funds
Restricted funds
Balance at
1 November
2018
£
755,391
52,133
807,524
Income
£
352,064
27,299
379,363
Expenditure
£
(345,719)
(36,577)
(382,296)
Transfers
in/out
£
(34,842)
34,842
-
Balance at
31 October
2019
£
726,894
77,697
804,591

19. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Debtors due after more than one year
Current assets
Creditors due within one year
Creditors due in more than one year
Total
Restricted
funds
2020
Unrestricted
funds
2020
£
£
54,042
551,227
-
215,406
-
25,000
4,598
35,974
-
(33,928)
-
(25,740)
58,640
767,939
Total
funds
2020
£
605,269
215,406
25,000
40,572
(33,928)
(25,740)
826,579

Page 29

THE NEUROKINEX CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Tangible fixed assets
Fixed asset investments
Debtors due after more than one year
Current assets
Creditors due within one year
Creditors due in more than one year
Total
Restricted
funds
2019
£
42,388
-
-
35,309
-
-
77,697
Unrestricted
funds
2019
£
651,978
118,000
25,000
7,716
(46,014)
(29,786)
726,894
Total
funds
2019
£
694,366
118,000
25,000
43,025
(46,014)
(29,786)
804,591

20. Related party transactions

During the year, the Charity received £117,767 (2019: £71,416) donations and rental income of £851 (2019: £4,925) from Neurokinex CIC, a company in which a trustee has significant influence. There was no movement on the concessionary loan of £25,000 which the Charity provided to the company in 2017. Refer to note 13 for further details. The Charity paid net grants amounting to £152,398 (2019: £92,378) in respect of contributions to operating costs. At the year end, the Charity was owed £27,669 (2019: £25,000) from Neurokinex CIC.

During the year, the Charity paid for services amounting to £720 (2019: £2,388) on the behalf of Neurokinex Performance Limited, a company in which a trustee has significant influence.

21. Controlling party

There was no ultimate controlling party during or at the year end.

Page 30