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2025-06-30-accounts

Charity Registration No. 1185307

Company Registration No. 12038212 (England and Wales)

THE DARBY RIMMER MND FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

THE DARBY RIMMER MND FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Buck
J Currie
J Garrett
M Hovell
L Stewart
Country of incorporation United Kingdom 12038212
(England and Wales)
Charity registration England and Wales 1185307
Registered office 2 Cedar Court
South Hetton
Durham
DH6 2TE
Independent examiner Mark Turner FCA
1 Worsley Court
High Street
Worsley
Manchester
M28 3NJ

THE DARBY RIMMER MND FOUNDATION

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 12

THE DARBY RIMMER MND FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Foundation's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Objectives

The objectives of the Foundation are for the benefit of the public generally:

and, in particular, but without prejudice to the generality of the foregoing:

To promote and protect health, including (but not restricted to) by:

Activities

The main source of fundraising in the accounting period was the March of the Day II event, with a large group of core charity supporters with support from, the general public walking from Wembley to Ipswich Town Football Club in March 2025.

Other fundraising activities in the period included fundraising golf days, supporters running marathons and half marathons, charity evenings and ad-hoc individual fundraising challenges.

Structure, governance and management

The Foundation is a company limited by guarantee.

Recruitment and appointment of trustees

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M Buck J Currie J Garrett M Hovell L Stewart

THE DARBY RIMMER MND FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

The Foundation recognises that an effective board of trustees is essential to the charity achieving its objectives. The Foundation should seek to have a board that is representative of the people with whom the charity works and should have a balance of the knowledge and skills required to run the charity. Individual trustees must have sufficient knowledge to enable them to carry out their role and to represent the charity at meetings and events.

Whenever a Trustee departs, a skills audit of the board will be done. Efforts at recruiting a replacement will take account of the skills audit and of the skills being lost by the departure. Consideration must also be given to any specific roles or duties that the individual leaving the board was undertaking.

Where a need has been identified to recruit Trustees, the existing board of Trustees will manage the process. This group has responsibility for ensuring that the recruitment and induction process is carried out. This includes ensuring that new Trustees have a clear understanding of the aims and objectives of the Foundation and of their responsibilities as a trustee.

Trustees for the Foundation offer their time on a voluntary basis.

None of the Trustees has any beneficial interest in the Foundation, however all of the Trustees are members of the Foundation and guarantee to contribute £1 in the event of a winding up.

The Foundation’s current policy concerning the payment of trade creditors is to follow the CBI’s Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London, WC1A 1DU).

The Foundation’s current policy concerning the payment of trade creditors is to:

Public Benefit Statement

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Financial Review

It is the policy of the Foundation that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six-months expenditure. The Trustees considers the reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Foundation’s current activities while consideration is given to ways in which additional funds may be raised. At the year end, the Foundation’s level of reserves was higher than anticipated. The Foundation has made a number of commitments to support research projects, however, these projects have all commenced but not been invoiced for payment at the point of the year end.

The Trustees have assessed the major risks to which the Foundation is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Donations

The charity made a sixth donation of £50,000 in this reporting period, extending from its initial three-year commitment to support the Motor Neurone Disease Association into a fifth year. Darby Rimmer MND Foundation total contributions to the Motor Neurone Disease Association now total £300,000. The monies donated to the Motor Neurone Disease Association are for specific support to care grants for motor neurone disease sufferers and their families. This funding level is matched by the Motor Neurone Disease Association.

THE DARBY RIMMER MND FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

The Motor Neurone Disease Association

The Motor Neurone Disease Association (MND Association) is a British charity, operating in England, Wales and Northern Ireland, established in 1979 by a group of volunteers to coordinate care, support, and research for people affected by amyotrophic lateral sclerosis, which is a form of motor neurone disease (MND) (also known as Charcot disease, ALS or, in the United States, Lou Gehrig's disease).

The Association is the only national charity in England, Wales and Northern Ireland that funds and promotes global research into the disease and provides support for people affected by Motor Neurone Disease. It is a membership organisation with over 9,000 members forming a national and local network that provides information and support alongside fighting for improved services. It has over 7,000 active volunteers in England, Wales and Northern Ireland and around 170 paid staff, whose specialist skills and knowledge are dedicated to improving the lives of people affected by MND.

The Darby Rimmer MND Foundation supports the MNDA Care Grants Programme. The first £250 of each Support Grant covered within the partnership is provided from the funds granted by the Foundation. For children and Young Persons grants the first £125 is provided from funds granted by the Foundation. The balance of funds up to the maximum available is then provided by the MND Association. The MND Association also covers all the programmes overhead costs.

THE DARBY RIMMER MND FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

During the period 01/09/2024 – 31/08/2025, to which the Darby Rimmer MND Foundation provided a supporting gift of £50,000, the following grants were provided to people living with MND:

Grant Type Support Care (riser recliners) Support Care (riser recliners) Children & Young Persons Children & Young Persons
Number
of
beneficiaries

146
108
Total value of
support (MND
Association)


£131,738
£26,817
DRF
Contribution
£36,500 £13,500
Age
breakdown
(years)
31–40: 1 31–40: 7
41–50: 7 41–50: 51
51–60: 26 51–60: 40
61–70: 42 61–70: 6
71–80: 50 71–80: 4
81–90: 18 81–90: 0
90+: 1 90+: 0
Unknown: 1 Unknown: 0
Gender split Male 79 Male 77
Female 54 Female 29
Prefer not to say 13 Prefer not to say 2
Ethnicity
breakdown
English/Welsh/Scottish/Northern
Irish/British
95 English/Welsh/Scottish/Northern
Irish/British
65
Irish 1 Irish 2
Other White 1 Other White 2
Indian 2 Indian 0
Other Asian 1 Other Asian 6
Bangladeshi 0 Bangladeshi 2
Other Black/African/Caribbean 1 Other Black/African/Caribbean 15
Other Ethnic Group 1 Other Ethnic Group 3
Prefer not to say 44 Prefer not to say 23

THE DARBY RIMMER MND FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Research Grants

During the accounting period the following research projects have received grants from the Darby Rimmer MND Foundation:

The Trustees of the Darby Rimmer MND Foundation previously agreed to fund the following research project grants, that commenced during the next accounting period:

Chris Rimmer Grant

The Foundation awarded the second Chris Rimmer grant in memory of founder, Chris. A care grant of £10,000 was made to Mrs Sally Harwin, following a selection process completed by the Motor Neurone Disease Association.

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

J Currie

Trustee Dated: 31 March 2026

THE DARBY RIMMER MND FOUNDATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE DARBY RIMMER MND FOUNDATION

I report to the Trustees on my examination of the financial statements of The Darby Rimmer MND Foundation (the Foundation) for the year ended 30 June 2025.

Responsibilities and basis of report

As the Trustees of the Foundation (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Foundation are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Foundation’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Foundation’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mark Turner FCA

1 Worsley Court High Street Worsley Manchester M28 3NJ 31 March 2026

THE DARBY RIMMER MND FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 708,711 689,936
Total income 708,711 689,936
Expenditure on:
Raising funds 3 24,845 16,470
Charitable activities 4 243,852 358,960
Total expenditure 268,697 375,430
Net income and movement in funds 440,014 314,506
Reconciliation of funds:
Fund balances at 1 July 2024 1,315,225 1,000,719
Fund balances at 30 June 2025 1,755,239 1,315,225

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE DARBY RIMMER MND FOUNDATION

BALANCE SHEET

AS AT 30 JUNE 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
The funds of the Foundation
Unrestricted funds
11
2025
£
£
1,756,739
(1,500)
1,755,239
1,755,239
1,755,239
2024
£
£
1,316,725
(1,500)
1,315,225
1,315,225
1,315,225
2024
£
£
1,316,725
(1,500)
1,315,225
1,315,225
1,315,225
1,315,225
1,315,225

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 31 March 2026

J Currie Trustee

THE DARBY RIMMER MND FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

The Darby Rimmer MND Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Cedar Court, South Hetton, Durham, DH6 2TE.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Foundation's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Foundation is a Public Benefit Entity as defined by FRS 102.

The Foundation has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Foundation. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the Foundation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Foundation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Foundation has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

THE DARBY RIMMER MND FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Foundation’s contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 708,711 689,936

3 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 24,283 15,908
Other fundraising costs 562 562
24,845 16,470

THE DARBY RIMMER MND FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

4 Expenditure on charitable activities

4 Expenditure on charitable activities
MND MND
Awareness Awareness
2025 2024
£ £
Direct costs
Donations to MND association 50,000 50,000
Research grants 191,912 306,010
241,912 356,010
Share of support and governance costs (see note 5)
Governance 1,940 2,950
243,852 358,960
Analysis by fund
Unrestricted funds 243,852 358,960
5 Support costs
Support
Governance

2025
2024
costs costs
£ £ £ £
Audit fees - 1,620 1,620 1,620
Legal and professional - 150 150 1,207
Bank charges - 170 170 123
- 1,940 1,940 2,950
Analysed between
Charitable activities - 1,940 1,940 2,950
6 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,620 1,620

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Foundation during the year.

8 Employees

The average monthly number of employees during the year was nil.

THE DARBY RIMMER MND FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 1,500 1,500

11 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
July 2024
Incoming
resources
Resources
expended
At 30 June
2025
£
£
£
£
1,315,225
708,711
(268,697)
1,755,239
July 2023
Incoming
resources
Resources
expended
At 30 June
2024
£
£
£
£
1,000,719
689,936
(375,430)
1,315,225

12 Related party transactions

M Hovell is a trustee of The Darby Rimmer MND Foundation and also a partner for Mills & Reeve LLP. During the year the foundation paid Mills & Reeve LLP £NIL (2024: £1,194) for legal work in regards to the privacy policy.