2024-04-30-accounts - The Hereditary Spastic Paraplegia Support Group

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Charity Name: Hereditary Spastic Paraplegia Support Group Registered Charity No: 1181539 18 Lodmoor Avenue, Weymouth, DT3 5AF

Trustees:

Shanake Amarasinghe, Mike Cain, Dave Harris, Adam Lawrence, Mitesh Patel, Juan Vasquez Ruiz

Trustees’ Report, Year Ending 30[th] April 2024

Structure and Management

The charity is governed and administered by a committee of 6 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.

During the year one trustee stood down and there has been no interest from other people wishing to become trustees. At the AGM in 2023 Shanake Amarasinghe was appointed as treasurer for the group.

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.

Our information and support helps improve the quality of life for those affected by HSP.
Our friendly support community helps with sharing ideas and reducing feelings of isolation.
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 up-to-date and communicate with each other:

An Annual General Meeting reports the activities of the group.
Presentations after the AGM from HSP specialists and relevant individuals help people explore topics relevant to HSP.
Regional meetings are regularly held around the country and on-line aiming to encourage conversation and reduce feelings of isolation
A Newsletter is published 2-3 times a year
A website and social media channels provide recordings of online events, relevant information and allow discussions on appropriate topics
The group is involved with relevant umbrella organisations to help promote HSP

The Group provides various ways to support members and to promote research into HSP:

Supportive community grants are available to members to help with the purchase of mobility aids or other equipment
Grants are available to support activities and projects researching aspects of HSP

Achievements and Performance

The group has worked on its public benefits with the purposes of reducing isolation and keeping people informed and involved:

The 2023 AGM was held virtually, via the Zoom platform
Presentations following the AGM were held virtually over summer of 2023
Recordings of the AGM and most presentations were posted to our YouTube channel so that members or the public can view them at any time
Around 20 meetings were held during the year, a combination of Zoom and face to face
1 edition of the newsletter was produced (August 23)
Social media groups for those with HSP and their carers were supported

Treasurer Chairman Membership Shanake Amarasinghe Adam Lawrence Mitesh Patel

Group Secretary Dave Harris

Website: www.hspgroup.org

Trustees’ Report, Year Ending 30[th] April 2024

2 awards were made at the 2023 AGM recognising contributions made by individuals to help raise the profile of HSP and for fundraising.
The group agreed to continue annual contributions to an international prize for research into treatments and therapy for those with HSP
Trustees have attended a number of relevant meetings and have reported their observations to members

Money is raised from subscriptions and fund-raising activities undertaken by members and friends. Eight (8) members applied for member grants, with the aim of purchasing mobility aids. In total £4,709 was approved for them. No members applied for funding towards Calvert Trust holidays.

Membership

The general level and pattern of membership is similar to previous years. Whilst many people are members for the longer term, new members join throughout the year and other members leave. We continue to track reasons for leaving to ensure we’re responding to member needs as much as possible within our resources.

Research

The group has agreed to provide funding towards the first two years of a project run by EuroHSP into treatment options for SPG4. One research application was received this year from Cambridge for a project researching SPG7, this was agreed but payments have not yet been made. One of our members has applied for funding towards their tuition fees studying HSP.

The Group is currently funding research at Exeter and Sheffield Universities 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. This year, the first two payments of £15,000 have been made to Sheffield.

Financial Review

Over the year 1/5/23 to 30/4/24 the groups accounts show:

Income: £ 31,595 (last year £ 19,427)
Expenditure: £ 39,370 (last year £ 26,468)

There was a deficit of £ 7,775 for the year (last year a deficit of £7,040).

At the end of the financial year (30/4/2024) the Group has net assets of £117,551 held entirely in its bank accounts. These assets were held in reserve to meet benefits, research funding and contingencies in future years. There are no other outstanding liabilities.

This year saw an increase of income on last year from fundraising from members and their friends and family. 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 there are significant funds beyond this figure.

The accounts have been prepared in accordance with the Charity Commissioners guidelines and with regard to the guidelines on public benefit.

Adam Lawrence Chair

Shanake Amarasinghe Treasurer

Date: 29 July 2024

Registered Charity No. 1181539

Website: www.hspgroup.org

Page 2 of 2

HSP Support Group Charity No 1181539 Company No

Annual accounts for the period

Period end Period start date To 01/05/2023 date 30/04/2024

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity

Income (Note 3)

Income and endowments from:

Donations and legacies and subscriptions Charitable activities Other trading activities Investments Separate material item of income

Other

Total

Expenditure (Notes 6)

Expenditure on:

Raising funds Charitable activities Separate material expense item Other

Total

Net income/(expenditure) before tax for the reporting period Tax payable

Net income/(expenditure) after tax before investment gains/(losses)

Net gains/(losses) on investments Net income/(expenditure) Extraordinary items Transfers between funds Other recognised gains/(losses):

Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) Net movement in funds

Reconciliation of funds: Total funds brought forward Total funds carried forward

£ £ £ F01 F02 F03 Unrestricted funds Restricted income funds Endowment funds	£ £ £ F01 F02 F03 Unrestricted funds Restricted income funds Endowment funds	£ £ £ F01 F02 F03 Unrestricted funds Restricted income funds Endowment funds	£ £ £ F01 F02 F03 Unrestricted funds Restricted income funds Endowment funds	£ £ £ F01 F02 F03 Unrestricted funds Restricted income funds Endowment funds
15,270	-	-	15,270	10,987.56
16,325		-	16,325	8,439.89
-	-	-	-
-	-	-	-	0.00
-	-	-	-	0.00
-	-	-	-	0.00
31,595	-	-	31,595	19,427.45

1,527	-	-	1,527	226
4,709	30,000	-	34,709	24,524
				-
3,134	-	-	3,134	1,719
9,370	30,000	-	39,370	26,468

22,225	- 30,000	-	- 7,775	- 7,041
-	-	-	-	-
22,225	- 30,000	-	- 7,775	- 7,041
-	-	-	-	-
22,225	- 30,000	-	- 7,775	- 7,041
-	-	-	-
- 30,000	30,000	-	-	-

-	-	-	-	-
-	-	-	-	-
- 7,775	-	-	- 7,775	- 7,041

125,325	-	-	125,325	-
117,551	-	-	117,551	125,325

Charity Name

Charity No Company No

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ £ F03 F04 Endowment funds Total this year	£ £ F03 F04 Endowment funds Total this year	£ £ F03 F04 Endowment funds Total this year
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
117,551	-	-	117,551	125,325
117,551	-	-	117,551	125,325

-	-	-	-	-

117,551	-	-	117,551	125,325

117,551	-	-	117,551	125,325

-	-	-	-	-
-	-	-	-	-

117,551	-	-	117,551	125,325

-			- - 117,551 -	-
	-	-		-
117,551				-


117,551	-	-	117,551	125,325

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House	Print Name	Date of approval dd/mm/yyyy
	John Mason	14/09/2024

	Signature	Date dd/mm/yyyy

		Print name

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.*

-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;

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; 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 no changes have been made to the accounting policies adopted in note { }.

Yes ü * -Tick as appropriate No ü Please disclose: (i) the nature of the change in accounting policy; No changes have been made (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes ü * -Tick as appropriate No 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 repprior year error have been identified in the reprior year error have been identified in the repyear error have been identified in the repear error have been identified in the repporting Yes ü * -Tick as appropriate No 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

No material prior year error have been identified in the repprior year error have been identified in the reprior year error have been identified in the repyear error have been identified in the repear error have been identified in the repporting period (3.47 FRS102 SORP).

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £

Fund balances as previously stated

Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of period £

Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

Section C Notes to the accounts	Section C Notes to the accounts	Section C Notes to the accounts
Note 2 Accounting policies 2.2 INCOME 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 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 14. Intangible fixed assets They are valued at cost. Heritage assets They are valued at cost. Investments Debtors Current asset investments They are valued at fair value except where they qualify as basic financial instruments. · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · 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 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 10.7 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 15. 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 16. 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. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. 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 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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Analysis of income Total funds Prior year £ £ Donations andgifts 10,908 - - 10,908 5,466 Gift Aid - - - - 393 Legacies - - - - - - - - - - 4,362 - - 4,362 5,128 Donatedgoods,facilities and services - - - - - Other - - - - Total15,270 - - 15,270 10,987 16,325 - - 16,325 8,440 - - - - - - - - - - Other - - - - - Total16,325 - - 16,325 8,440 - - - - - - - - - - - - - - - Other - - - - - Total- - - - - Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 31,595 - - 31,595 19,427 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of 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	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	10,908	-	-	10,908	5,466
	Gift Aid	-	-	-	-	393
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	4,362	-	-	4,362	5,128
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	15,270	-	-	15,270	10,987

		16,325	-	-	16,325	8,440
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	16,325	-	-	16,325	8,440

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	-

		31,595	-	-	31,595	19,427

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description This year £	Description This year £	Description This year £
		-
		-
		-
		-
Total Description		-
		Last year £
		-
		-
		-
		-
Total		-
Thisyear Lastyear

Thisyear Lastyear

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.

Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Section C Notes to the accounts (cont)

Note 6 Expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	1,527	-	-	1,527	112	114	-	226
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 tradingactivity	-	-	-	-	-	-	-	-
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	1,527	-	-	1,527	112	114	-	226
Expenditure on charitable activities:
Grants to members	4,709	-	-	4,709	6,410	-	-	6,410
Conferences, regional support meetings	435	-	-	435	2,353	-	-	2,353
Research grants	-	30,000	-	30,000	-	15,000	-	15,000
Newsletter	-	-	-	-	761	-	-	761
Total expenditure on charitable activities	5,144	30,000	-	35,144	9,524	15,000	-	24,524
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Governance(Trustees expenses)	438	-	-	438	311	-	-	311
Administration	2,260	-	-	2,260	1,408	-	-	1,408
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	2,699	-	-	2,699	1,719	-	-	1,719
	9,370	30,000	-	39,370	11,355	15,114	-	26,469

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	Description	Description
	-	-

	-	-
	-	-
	-	-

	-	-
ms	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 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 independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

----- Start of picture text -----
This year Last year
£ £
nil nil
nil nil
nil nil
nil nil
----- End of picture text -----

Section C Notes to the accounts (cont)

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

Note 13 Grantmaking

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Mobilityaids			£	£
	-	4,709.00	-	4,709.00
Activityorproject 2	-	-		-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	4,709	-	4,709

Please enter “Nil” if the charity does not identify and/or allocate support costs.

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 £
Sheffield University	Research innto HSP	30,000
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		30,000
		-
		30,000

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 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.*	*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 grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

Section C Notes to the accounts (cont)

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 £
	-	-
	-	-
	-	-
	-	-

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in	debtors above)
	This year	Last year
	£	£
Trade debtors	-	-
Prepayments and accrued income	-	-
Other debtors	-	-
Total	-	-

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Accruals for grants payable

Bank loans and overdrafts

Trade creditors

Payments received on account for contracts or performance-related grants

Accruals and deferred income Taxation and social security

Other creditors

20.2 Deferred income

Please complete this note if the charity has deferred income

*ncome*	Last	year
*Please explain the reasons why income is*
*deferred.*

*Movement in deferred income account*	This year	Last year
	£	£
Balance at the start of the reporting period	-	-
Amounts added in current period	-	-
Amounts released to income from previous periods	-	-
Balance at the end of the reporting period	-	-

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and	funding commitment during theperiod	funding commitment during theperiod
		This year	Last year
		£	£
Balance at the start of the reporting period		-	-
Amounts added in current period		-	-
Amounts charged against the provision in the current period		-	-
Unused amounts reversed during the period		-	-
Balance at the end of the reporting period		-	-
21.2 Please provide:	Thisyear	Last	year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
	Thisyear	Last	year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame of
that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).

21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year

Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This year
	Description of item	Estimate of financial effect




Last year
	Description of item	Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact	This year	Last year

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

----- Start of picture text -----
This year Last year
£ £
- -
117,550 125,325
- -
117,550 125,325
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

This year Last year 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) HSP Support Group is exposed to credit risk and market risk (the risk that the value of with Barclays Bank which holds the charity's Same risk an investment will fall due to changes in bank account 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.

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.

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

This year Last year

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions ~~t fd th hitbl~~	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Unrestricted Fund	U	~~o un our e carae purposes~~ generally	125,325	31,595	- 9,370	- 30,000	-	117,551
Restricted Fund	R	jm	-	-	- 30,000	30,000	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
**Other funds(balancing figure) **	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			125,325	31,595	- 39,370	-	-	117,551
Fund balances carried forward include assets and liabilities denominated in a foreign currency
				ü	ü

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
**Other funds(balancing figure) **	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			-	-	-	-	-	-

Yes No ü ü

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	To Restricted fund for a grant of £30000 to Sheffield University for research	30,000
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		30,000

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	To make up fund to grant £15000 for reasearch at Exeter University	11,006
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		11,006

27.4 Designated funds

This year

Planned use	Purpose of the designation	Amount
Restricted Fund	Research into HSP	30,000
Unrestricted (General) fund	To fund our charitable purposes generally.	9,370
		-
		-
		-
		-

Last year

Lastyear
Planned use	Purpose of the designation	Amount
Restricted Fund	Research into HSP	15,113
General Fund	Grants to members for mobility aids; newsletter; administration	11,354
		-
		-
		-
		-

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

This year

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)

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.

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
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.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

Last year

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)

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
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.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

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".

*enter "False".*
No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel	384	208
Subsistence	-	-
Accommodation	-	103
Other (please specify):	-	-
DBS Checks for Trustees	54	-
TOTAL	438	311
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	4	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.

This year

This year	This year	This year	This year	This year	This year
There have been no related party transactions in the reporting period (True or False)

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
			£	£	£	£
			-	-	-	-
			-	-	-	-
			-	-	-	-
			-	-	-	-

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. Last year

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)

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
			£	£	£	£
			-	-	-	-
			-	-	-	-
			-	-	-	-
			-	-	-	-

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.

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Normal practice when a donation has been received to contact the donor and ask how the donation should be apportioned between the funds.A new Treasurer was in place for the accounting year who did not follow this normal practice, resulting in no requests for donations to be used for research and all donations being allocated to the General fund. This oversight is regretted and we have reverted to our normal practice. However we feel that no donor was disadvantaged as a result of the large amount used for research in the accounting year - had any requests that donations be used to fund research they would have been so used and the transfer from the General Fund to the Restricted Fund would have been reduced.

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees Heredity Spastic Paraplegla Support Group On accounts for the year ended 30 April 2024 Charity no lif any) 1181539 Set out on pages I report lo the trustees on my examination of the accounts of the above charity I'lhe Trust.) for the year ended 3010412024 Responsibilities and basis of report As the charity's Iruslees, you are responsible for the preparation of the aG¢ounts in accordance with the requirements of the Charities Act 2011 I'lhe Act'i. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent I have completed my examination. I confim that no material matters have examinerfs statement come to my attention in connection with the examination which gives me Cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charrties Act., or the accounts did not accord with the accounting records., or the accounts did 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 Yrue 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 lo enable a proper understanding of the accounts to be reached. Please delete th8 words in the brackets rfthey do not apply. Signed: Date: 2510912024 Name: Christopher Harvey Relevant profossional quallflcationlsl or body lif anyl- Address: 56 Herbert Road Gillingham IER Oct 2018

Kent ME8 9DA Sèction B Diselosure Only complete If the examiner needs lo highlighl material malteis of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER O¢t 2018