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2025-04-05-accounts

Zoho Sign Document ID: 4AC954646-XRKQCMHVO8EYUCLCE7ZKQ6HYKYJ9I2OARBQNKY7TKUS

AIMS Annual Financial Statements 2024-2025

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

Zoho Sign Document ID: 4AC954646-XRKQCMHVO8EYUCLCE7ZKQ6HYKYJ9I2OARBQNKY7TKUS

Contents

Auto Immune and Multiple Sclerosis (A.I.M.S) Page 2 of 10

AIMS Annual Financial Statements 2024-2025

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Financial Statements

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

Charity Number

1177907

Registered Office

48 River View, Tarleton, Preston, Lancashire, PR4 6EQ

Governing Document

The charity was set up as a Charitable Incorporated Organisation under a governing document registered on 11th April 2018.

Contact

Mrs Alison Coates

Trustees

Alison Coates Rebecca White (Resigned)
James Coates Janet Voyce (Resigned)
Laura Robb Catherine Rogers (Resigned)
Dr Alexander Parker Samantha MacKenzie (Resigned)
Rebecca Doughty Preeti Jaswal (Resigned)
Reema Sandhu
Paul Harvey
Damien Scott

Bankers

The Co-Operative Bank, 1 Balloon Street, Manchester, M60 4EP

Independent Examiner

Amanda Watt

Auto Immune and Multiple Sclerosis (A.I.M.S) Page 3 of 10

AIMS Annual Financial Statements 2024-2025

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Trustees Report

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

The trustees present their annual report and the financial statements for the year ended 5th April 2025

Governing Instrument

The charity was set up as a charitable incorporated organisation under a governing document registered on 11th April 2018

Risk Assessment

The charity has reviewed, and systems have been established to mitigate those major risks to which the charity is exposed. In particular with regard to future funding income, new avenues are being explored on a regular basis, including raising awareness of the charity's profile to the general public.

Objectives and Public Benefit

The charity is set up to preserve and protect the health of patients suffering from MS and Autoimmune disease in the UK by providing and assisting in the provision of signposting, advice, support services and grants with particular emphasis (but not by way of limitation) on those seeking HSCT (Haematopoietic Stem Cell Transplant).

Results for the year

The results for the year are set out on page 7.

Review of the Year

Future of the charity

Our objectives for the charity’s growth include:

Reserves Policy

Auto Immune and Multiple Sclerosis (A.I.M.S) Page 4 of 10

AIMS Annual Financial Statements 2024-2025

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Trustees Report

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gaps between expenditure and receiving income from fundraising and donations. The trustees have established a reserves policy for unrestricted reserves, whereby, in order to enable the charity to operate effectively they aim to have twelve months worth of expenditure in general fund reserves.

The trustees therefore consider that the ideal level of reserves as at 5th April 2025 would be £18,000. On 5th April 2025 the general reserves were £43,876.75.

{{S:R1}} 22 Jul 2025{{D:R1}}

—----------------------------------- ------------------------------

Alison Coates (Secretary) Date On behalf of the Charity

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AIMS Annual Financial Statements 2024-2025

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Independent Examiner's Report

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

I report to the trustees on my examination of the accounts of the charity for the period ended 5th April 2025 Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 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 Act. Independent Examiner's Statement

I have completed my examination. I can confirm that no material 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 Trust as required by section 130 of the 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 accounts to be reached.

{{S:R2}} 22 Jul 2025{{D:R2}} —----------------------------------- ------------------------------

Amanda Watt Date Independent Examiner

28 HAVILLANDS PLACE, WYE, ASHFORD, TN25 5GJ

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AIMS Annual Financial Statements 2024-2025

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Statement of Financial Activities

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

Statement of Financial Activities
Auto Immune and Multiple Sclerosis (A.I.M.S)
For the year ended 5 April 2025
Statement of Financial Activities
Auto Immune and Multiple Sclerosis (A.I.M.S)
For the year ended 5 April 2025
2025
2024
Income
Donations & Legacies
10,369.45
6,719.48
Grants
-
2,000.00
Other Trading Activities
8.99
665.55
Interest Income
310.60
-
Fundraising Events
-
28,912.84
Cookbook
27.38
41.90
Total Income
10,716.42
38,339.77
Expenditure
Charitable Activities
Grants to UK Individuals
1
7,070.00
7,975.00
Peer Support Project
875.00
1,075.00
Operating Expenses
3,464.64
2,532.81
Cookbook Postage
(3.70)
-
Total Charitable Activities
11,405.94
11,582.81
Fundraising Event Costs
81.00
34,763.87
Raising Funds
223.61
696.10
Total Expenditure
11,710.55
47,042.78
Gross Profit
(994.13)
(8,703.01)
Administrative Costs
Travel - National
473.58
-
Total Administrative Costs
473.58
-
Net funds
(1,467.71)
(8,703.01)
Total Funds for the period
(1,467.71)
(8,703.01)

1. Grant Payments

Mexico £6400 Russia £0 UK £770 Total £7070

In 2025 we paid grants to 10 UK individuals In 2024 we paid grants to 16 UK individuals

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AIMS Annual Financial Statements 2024-2025

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Balance Sheet

Auto Immune and Multiple Sclerosis (A.I.M.S) As at 5 April 2025

Balance Sheet
Auto Immune and Multiple Sclerosis (A.I.M.S)
As at 5 April 2025
Balance Sheet
Auto Immune and Multiple Sclerosis (A.I.M.S)
As at 5 April 2025
5 APR 2025
5 APR 2024
Current Assets
Cash at bank and in hand
AIMS
24,624.71
45,380.94
GBP PayPal
112.84
20.52
AIMS - 95 DAY
20,310.60
-
Total Cash at bank and in hand
45,048.15
45,401.46
Total Current Assets
45,048.15
45,401.46
Creditors: amounts falling due withinone year
Accounts Payable
1,114.40
-
Historical Adjustment
57.00
57.00
Total Creditors: amounts falling due within one year
1,171.40
57.00
Net Current Assets (Liabilities)
43,876.75
45,344.46
Total Assets less Current Liabilities
43,876.75
45,344.46
Net Assets
43,876.75
45,344.46
Capital and Reserves
Current Year Earnings
(1,467.71)
(8,703.01)
Retained Earnings
Retained Earnings
45,344.46
54,047.47
Total Retained Earnings
45,344.46
54,047.47
Total Capital and Reserves
43,876.75
45,344.46

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AIMS Annual Financial Statements 2024-2025

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Notes to the Financial Statements

Auto Immune and Multiple Sclerosis (A.I.M.S) For the year ended 5 April 2025

Accounting Policies

The financial statements have been prepared in accordance with the applicable accounting standards and the Statement of Recommended Practice "Accounting and Reporting by Charities'' (SORP 2015 FRSI 02). The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity at the discretion of the trustees. Funds designated for a particular purpose by the charity are also unrestricted.

Restricted funds are funds received which are subject to specific conditions imposed by the donors.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.

The accounts include all transactions, assets and liabilities for which the charity is held responsible in law.

Income from Charitable Activities

Income from charitable activities is accounted for when receivable by the charity to the extent that the amount is expected to be received.

Income from investments

Interest is accounted for when received. Tax recoverable on such income is recognised in the same accounting year.

Expenditure - Charitable activities

This includes all costs relating to the activities of the charity and those activities that whilst are fundraising in nature, are also relating to the objects of the charity.

The management and administration of the charity is carried out by the trustees.

Tangible Fixed Assets and Depreciation Fixtures, fittings and office equipment

Assets used within the charity are currently owned by the trustees personally. New equipment with a purchase price of £l000 or less are written off when the asset is acquired.

Current Assets

Amounts owing to the charity at 5th April 2021 are shown as debtors less provision for amounts that may prove uncollectible.

Value Added Tax

The charity is not registered for VAT. Any tax that is paid on the supply of goods and services is charged with the appropriate expense to "Expenditure On".

Reserves Policy

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AIMS Annual Financial Statements 2024-2025

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Notes to the Financial Statements

The trustees intend to ensure that there are sufficient reserves to cover the running costs of the charity for a period of approximately 12 months at any one time

Investment Policy

Much of the income of the charity is irregular and uncertain, hence the need to keep funds readily available, therefore the charity invests surplus funds in short term cash deposits with banks or building societies.

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AIMS Annual Financial Statements 2024-2025