Charity name: Hereditary Spastic Paraplegia Support Group Charity no: 1181539 18 Lodmoor Avenue, Weymouth DT3 5AF
Trustees: Shanake Amarasinghe, Emily Bell, Mike Cain, Dave Harris, Adam Lawrence, John Mason, Mitesh Patel, Juan Vasquez Ruiz
Trustees’ Report, Year ending 30th April 2023 Structure and Management
The charity is governed and administered by a committee of 8 volunteer trustees. The trustees consider that all actions taken during the year were in accordance with the constitution. The trustees meet several times a year or correspond by email to discuss the activities of the group and its position, make decisions on activities and expenditure. All meetings during the year were by Zoom.
Two members were invited to attend trustee meetings and were co-opted as trustees: Shanake Amarasinghe in November 2022 and Juan Vasquez Ruiz in January 2023. They will stand for election at the AGM in July.
Activities and Objectives
The group’s mission statement is:
People with Hereditary Spastic Paraplegia (HSP), their families and carers are at the heart of everything we do.
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Our information and support helps improve the quality of life for those affected by HSP.
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Our friendly support community helps with sharing ideas and reducing feelings of isolation.
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We support research into HSP, including developing treatments and improving understanding.
The mission statement articulates how the Group fulfils its charitable objects which are concerned with promoting and protecting physical and mental health, and advancing education.
The Group provides a friendly supportive community with various ways for members to keep upto-date and communicate with each other:
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An Annual General Meeting featuring presentations from HSP specialists and other relevant individuals
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Regional meetings are regularly held around the country aiming to reduce the isolation of members
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A Newsletter is published 2-3 times a year
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A website and social media channels provide information and allow discussions on relevant topics
The Group provides various ways to support members and promote understanding of and research into HSP:
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Supportive community grants are available to members to help with the purchase of mobility aids or other equipment
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Grants are available to support projects researching aspects of HSP
Page 1 of 3
The group is involved with relevant umbrella organisations to help promote HSP
Achievements and Performance
Although activities this year have again been constrained by the restrictions imposed as a result of coronavirus, the group has worked on its public benefits with the purposes of reducing isolation and keeping people informed and involved:
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The 2022 AGM was held virtually, via the Zoom platform
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The presentations usually made at the AGM were also held virtually over summer of 2022
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Recordings of the AGM and the presentations were posted to a YouTube channel for the group so that members or the public can view them at any time
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Meetings during the year were held via Zoom and face to face:
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12 national meetings (Zoom)
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10 regional meetings (face to face)
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2 focussed meetings (families. SPG11, SPG15) by Zoom
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2 editions of the newsletter were produced (May 22, Oct 22)
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Social media groups for those with HSP and their carers were supported
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2 awards were made at the 2022 AGM recognising contributions made by individuals to help raise the profile of HSP and for fundraising.
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The group agreed to continue annual contributions to an international prize for research into treatments and therapy for those with HSP
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Trustees have attended a number of relevant meetings and have reported their observations to members
Home nation meetings (WAL and SCO) have lapsed with a shortage of volunteers able to host them.
Money is raised from subscriptions and fund-raising activities undertaken by members and friends. Fund raising has not recovered to pre=pandemic levels.
No new research applications were received this year. Two research grants are still active, one in Exeter and one in Sheffield.
Nine (9) members applied for member grants, with the aim of purchasing mobility aids. In total £6,409 was approved for them.
Page 2 of 3
Financial Review
Income: £ 19,427.45 (last year £ 32,742.21) Expenditure: £ 26,468.00 (last year £ 29,591.97)
There was a deficit of £7,040.55 for the year (last year a surplus of £ 3,150.24).
At the end of the financial year (30/4/2023) the Group has net assets of £125,325.43 held entirely in its bank accounts. These assets were held in reserve to meet benefits, research funding and contingencies in future years.
All monies raised for research (£4,107.51 with collection costs of £113.68) were assigned to a restricted account. The account was used as part payment for research grants which totalled £15,000.
The Group has offered to fund research at Exeter and Sheffield Universities with offers to support research at a rate between £10,000 and £15,000 per year (depending on the availability of funds) for the 4 years of a PhD studentship at each university. Three (3) payments totalling £45,000 have been made to date to Exeter. We are still waiting for a formal proposal from Sheffield before making payments.
There are no other outstanding liabilities. Fundraising comes mainly from outdoor events which have not recovered to levels before the coronavirus epidemic. However there are sufficient funds to enable the Group to operate.
The Trustees consider that the Group is financially sound.
The Trustees consider a reserve of around £15,000 should be held to meet contingencies and that there are significant funds beyond that figure.
The accounts have been prepared in accordance with the Charity Commissioners guidelines and with regard to the guidelines on public benefit.
John Mason Treasurer
Adam Lawrence Chair
Date: 30 May 2023
Page 3 of 3
| HSP Support Group | HSP Support Group | HSP Support Group | Charity No (if any) |
1181539 | |
|---|---|---|---|---|---|
| Annual accounts for theperiod | |||||
| Period start date |
5/1/2022 | To | Period end date | 4/30/2023 |
Section A Statement of financial activities
| Guidance Notes Incoming resources (Note 3) S01 Charitable activities S02 Other trading activities S03 Investments S04 S05 Other S06 Total S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 S10 Other S11 Total S12 S13 S14 Net income/(expenditure) S15 S16 Transfers between funds S17 S18 Other gains/(losses) S19 Net movement in funds S20 Total funds brought forward S21 Total funds carried forward S22 Recommended categories by activity Income and endowments from: Donations and legacies and subscriptions Separate material item of income Separate material item of expense before investment gains/(losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use Reconciliation of funds: |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
|---|---|---|---|---|---|
| 10,504.02 | 483.54 | 0.00 | 10,987.56 | 12,131.84 | |
| 4,815.92 | 3,623.97 | 0.00 | 8,439.89 | 2,113.01 | |
| 0.00 | |||||
| 0.00 | 0.00 | 0.00 | 0.00 | ||
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 15,319.94 | 4,107.51 | 0.00 | 19,427.45 | 14,244.85 | |
| 111.93 | 113.68 | 0.00 | 225.61 | 120.92 | |
| 9,523.51 | 15,000.00 | 0.00 | 24,523.51 | 19,284.48 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 1,718.88 | 0.00 | 0.00 | 1,718.88 | 2,584.12 | |
| 11,354.32 | 15,113.68 | 0.00 | 26,468.00 | 21,989.52 | |
| 3,965.62 | -11,006.17 | 0.00 | -7,040.55 | -7,744.67 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 3,965.62 | -11,006.17 | 0.00 | -7,040.55 | -7,744.67 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| -11,006.17 | 11,006.17 | 0.00 | 0.00 | 0.00 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| -7,040.55 | 0.00 | 0.00 | -7,040.55 | 6,597.00 | |
| 132,365.98 | 0.00 | 0.00 | 132,365.98 | ||
| 125,325.43 | 0.00 | 0.00 | 125,325.43 |
Section B Balance sheet
| Guidance Notes Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 B18 Unrestricted funds B19 Revaluation reserve B20 Total funds B21 Signature Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees |
Guidance Notes Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 B18 Unrestricted funds B19 Revaluation reserve B20 Total funds B21 Signature Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees |
£ £ F01 F02 Unrestricted funds Restricted income funds |
£ £ F01 F02 Unrestricted funds Restricted income funds |
£ £ F03 F04 Endowme nt funds Total this year |
£ £ F03 F04 Endowme nt funds Total this year |
£ F05 Total last year |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | 600 | ||
| - | - | - | - | - | ||
| 125,325 | - | 125,325 | 131,765.98 | |||
| 125,325 | - | - | 125,325 | 132,365.98 | ||
| - | - | - | - | - | ||
| 125,325 | - | - | 125,325 | 132,366 | ||
| 125,325 | - | - | 125,325 | 132,366 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 125,325 | - | - | 125,325 | 132,366 | ||
| - - |
- - 125,325 - |
- | ||||
| - | - | - | ||||
| 125,325 | 132,366 | |||||
| 125,325 | - | - | 125,325 | 132,366 | ||
| Signature | Print Name |
Date of approval dd/mm/yyyy |
||||
| JR Mason | 5/30/2023 | |||||
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concern;
Not applicable
Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.
| Yes No Please disclose |
ü | * -Tick as appropriate | * -Tick as appropriate |
|---|---|---|---|
| ü | |||
| : | |||
| (i) the nature of | the chang | e in accounting policy; | No changes have been made |
| (ii) the reasons provides more r and |
why appl eliable an |
ying the new accounting policy d more relevant information; |
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| (iii) the amount the current peri aggregate amou before those pr |
of the adj od, each nt of the esented, 3 |
ustment for each line affected in prior period presented and the adjustment relating to periods .44 FRS 102 SORP. |
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
| Yes No |
ü | * -Tick as appropriate |
|---|---|---|
| ü |
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
| No material prior | year error | have been identified in the reporting period (3.47 FRS 102 SORP). |
|---|---|---|
| Yes No |
ü | * -Tick as appropriate |
| ü |
Please disclose:
(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
08/13/2024
CC17a (Excel)
3
Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other |
Yes No N/a |
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| 2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets They are valued at cost. Heritage assets They are valued at cost. Investments Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. |
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W k i i l d l f bl l h i lik l h
| Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Current asset investments They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
ü | ü | ü | |
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Other: TOTAL INCOM Other informati Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income: |
Analysis | Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
|---|---|---|---|---|---|---|
| Donations andgifts | 4,983 | 484 | - | 5,466 | 10,159 | |
| Gift Aid | 393 | - | - | 393 | 373 | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
- | - | - | - | - | |
| Membership subscriptions and sponsorships which are in substance donations |
5,128 | - | - | 5,128 | 5,023 | |
| Donated goods, facilities and services: AGM lunch |
- | - | - | |||
| Other | - | - | - | |||
| Total | 10,504 | 484 | - | 10,988 | 15,555 | |
| 4,816 | 3,624 | - | 8,440 | 17,187 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | 4,816 | 3,624 | - | 8,440 | 17,187 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasingincome | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual property rights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| E on: |
||||||
| 15,320 | 4,108 | - | 19,427 | 32,742 | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
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| Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. |
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| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
08/13/2024
CC17a (Excel)
7
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| Other Expenditure on raising funds: Expenditure on charitable activities Separate material item of expense |
Analysis | Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
|---|---|---|---|---|---|---|
| Incurred seeking donations | 112 | 114 | - | 226 | 530 | |
| Incurred seeking legacies | - | - | - | - | - | |
| Incurred seeking grants | ||||||
| Operating membership schemes and social lotteries |
||||||
| Staging fundraising events | ||||||
| Fudraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company undertaking non-charitable trading activity |
||||||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - | |
| Start up costs incurred in generating new source of future income |
- | - | - | - | - | |
| Database development costs | - | - | - | - | - | |
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - | - | - | - | |
| Cost of obtaining investment advice | - | - | - | - | - | |
| Investment administration costs | - | - | - | - | - | |
| Intellectual property licencing costs | - | - | - | - | - | |
| Rent collection, property repairs and maintenance charges |
- | - | - | - | - | |
| - | - | - | - | - | ||
| Total expenditure on raising funds | 112 | 114 | - | 226 | 530 | |
| Grants to members | 6,410 | - | - | 6,410 | 12,062 | |
| Conferences, meetings and help line | 2,353 | - | - | 2,353 | 45 | |
| Newsletter | 761 | - | - | 761 | 209 | |
| Researchgrants | - | 15,000 | - | 15,000 | 15,000 | |
| Total expenditure on charitable activities |
9,524 | 15,000 | - | 24,524 | 27,316 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Governance(trustees expenses) | 311 | - | - | 311 | 120 | |
| Administration | 1,408 | - | - | 1,408 | 1,625 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total other expenditure | 1,719 | - | - | 1,719 | 1,745 |
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TOTAL EXPENDITURE
11,354 15,114 - 26,468 29,591
Other information:
Analysis of expenditure on charitable activities
| Activity or programme |
Activities undertaken directly | Activities undertaken directly | Grant funding of activities |
Support Costs |
Total this year |
Total prior year |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Activity 1 Activity2 |
||||||
| Other | ||||||
| Total | ||||||
| Prior year expenditure on charitable activities can be analysed as follows: |
||||||
| Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
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Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
| Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary item |
Description | This year Last year £ £ |
This year Last year £ £ |
|---|---|---|---|
| - | |||
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| s | - | - |
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Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner |
This year £ |
Last year £ |
|---|---|---|
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 |
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Section C Notes to the accounts (cont)
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
Grants to individuals |
Support costs | Total |
|---|---|---|---|---|
| £ | £ | |||
| Mobilityaids | 6,410 | Nil | 6,410 | |
| Respite support | Nil | Nil | - | |
| - | - | |||
| Total | - | 6,410 | - | 6,410 |
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
| 13.2 Grants made to institutions | 13.2 Grants made to institutions | ||
|---|---|---|---|
| My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. |
Yes | Please provide details of charity's URL. |
|
| No | Provide details below |
||
| Names of institution | Purpose | Total amount of grants paid £ |
|
| Exeter University | Research into HSP | 15,000 | |
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID |
15,000 | ||
| - | |||
| 15,000 |
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Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
| Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. |
||
|---|---|---|
| 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total |
This year £ |
Last year £ |
| - | - | |
| 600.0 | ||
| - | ||
| - | 600.0 |
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Trade debtors Prepayments and accrued income Other debtors Total |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - |
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Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| 125,325 131,766 | ||
| - | - | |
| 125,325 | 131,766 |
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Section C Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.
HSP is exposed to credit risk with Barclays Bank who hold the charity's bank account
25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
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Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
1
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| Thisyear | Lastyear | |||||
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
| No trustee expenses have been incurred (True or False) | 0 | ||
|---|---|---|---|
| Type of expenses reimbursed | This year | Last year | |
| £ | £ | ||
| Travel | 207.95 | 120 | |
| Subsistence | 0 | ||
| Accommodation | 103.27 | 0 | |
| Conference registration fee | 0 | ||
| TOTAL | 311.22 | 120 | |
| Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity |
|||
| 1 |
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
| There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | 1 | 1 |
|---|---|---|---|---|---|---|---|
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|
| £ | £ | £ | £ | ||||
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In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.
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