Charity registration number 1189306 (England and Wales)
NEUROHARMONY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
NEUROHARMONY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mr S A Deering Mr M Clarke Mr S Foyle (Appointed 25 September 2024) Charity number (England and Wales) 1189306
NEUROHARMONY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 10 |
NEUROHARMONY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MAY 2025
The trustees present their annual report and financial statements for the year ended 31 May 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 charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The purpose of Neuroharmony is to support children and young people (and their families) with neurodiverse conditions such as autism, ADHD and anxiety. Neuroharmony provides both independent support for individuals’ specific needs and help negotiate routes to clinical diagnosis and educational and developmental support.
Key Activities
All activities and services delivered by Neuroharmony must meet one or all of the following aims and purposes.
-
Helping Advancement of Education:
-
Helping relief of those in needs by age, ill health, financial hardship or other disadvantage.
-
Improving the life of children and young people by promoting mental and moral improvement.
-
Other charitable purposes as the board in its absolute discretion from time to time thinks fit.
Family and/or individual support
-
Providing family support to enable parents to have an understanding of their child’s needs and responses.
-
Personal support and advice for children and young people, to help them to develop an understanding of themselves. This enables them to become more emotionally regulated so they can access and engage in activities in the world around them in a meaningful way.
-
Providing information/talks or seminars to educate the wider community about neurodiverse conditions.
-
Providing specialist training to nanny’s au pairs and other professionals.
-
Zoom support is available if this is preference, distance is a barrier or other external factors impact on the ability to meet face to face.
-
Support is tailored to each child or young person’s individual needs.
Organisational Support
-
Providing support, advice and training to schools, including formal training on specific areas.
-
Attending meetings such as annual reviews.
-
Providing support with the identification and understanding of a child’s needs so that they can be better met within mainstream education settings.
-
Provision of strategies and development of bespoke resources such as writing social stories and documents that personalise and support with social understanding.
-
Provision of direct support is delivered in response to the individual needs of the school.
-
Observations of individuals in different settings.
-
Writing of reports to support and inform of a child or young person’s strengths and needs.
-
Other activities may take place and be delivered in a creative way in response to needs as they arise. Any activity undertaken will meet the aims and purposes outlined above.
Neuroharmony provide free support for families who meet the eligibility criteria agreed by the Trustees. There is no cap on the number of applicants for free services but as we are small there is limited capacity and therefore there may be waiting times.
- 1 -
NEUROHARMONY
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
-
All services and support delivered by Neuroharmony meet one or all the Charitable aims and purposes.
-
The trajectory of demand for services and support increased.
-
Neuroharmony provides support to Adopt London South and works closely with many families postadoption.
-
Neuroharmony hosted a running event and raised circa £16,000 in March 2024.
-
Neuroharmony provided a free talk to Roehampton University students around inclusion.
-
Operations Manager employed in September 2023 to manage advisers’ diaries, invoicing, appointments, scheduling and social media.
Financial review
Donations throughout the year of £46,250
Income from paid services of £65,141
Reserves Policy
The charity seeks to retain £20,000 of reserves, which takes into consideration the fact that Neuroharmony has limited overheads, for example having no premises keeps the costs down to a minimum. Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for future periods
-
To open a Skills Centre where parents and professionals can be provided with training and support.
-
To employ new advisers to support families in specific areas.
-
To provide more free talks to local communities.
Structure, governance and management
The charity was established as a Charitable Incorporated Organisation, (CIO), on 4th May 2020 and has a model Foundation CIO constitution which is its Governing Document.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr S A Deering Mr M Clarke Mr S Foyle (Appointed 25 September 2024)
- 2 -
NEUROHARMONY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025
Role of the Trustees
-
Ensuring that the organisation pursues its stated objects (purposes), as defined in its governing document, by developing and agreeing a long term strategy
-
Ensuring that the organisation complies with its governing document (i.e. its trust deed, constitution or memorandum and articles of association), charity law, company law and any other relevant legislation or regulations
-
Ensuring that the organisation defines its goals and evaluates performance against agreed targets
-
• Safeguarding the good name and values of the organisation
-
Ensuring the effective and efficient administration of the organisation, including having appropriate policies and procedures in place
-
Ensuring the financial stability of the organisation
-
Protecting and managing the property of the charity and ensuring the proper investment of the charity's funds
-
Following proper and formal arrangements for the appointment, supervision, support, appraisal and remuneration of the chief executive (if the charity employs staff)
-
In addition to the above statutory duties, each trustee should use any specific skills, knowledge or experience they have to help the board of trustees reach sound decisions. This may involve scrutinising board papers, leading discussions, focusing on key issues, providing advice and guidance on new initiatives, or other issues in which the trustee has special expertise.
The trustees' report was approved by the Board of Trustees.
Mr S A Deering Trustee
26 February 2026
- 3 -
NEUROHARMONY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NEUROHARMONY
I report to the trustees on my examination of the financial statements of Neuroharmony (the charity) for the year ended 31 May 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’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
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
-
4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Neil Major FCCA Bruton Charles
Dated: 26 February 2026
- 4 -
NEUROHARMONY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 46,250 | 56,097 |
| Other trading activities | 3 | 65,141 | 64,614 |
| Total income | 111,391 | 120,711 | |
| Expenditure on: | |||
| Raising funds | 4 | 22,131 | 1,400 |
| Charitable activities | 5 | 170,225 | 148,630 |
| Governance costs | 8 | 2,034 | 1,194 |
| Total expenditure | 194,390 | 151,224 | |
| Net expenditure and movement in funds | (82,999) | (30,513) | |
| Reconciliation of funds: | |||
| Fund balances at 1 June 2024 | 187,755 | 218,268 | |
| Fund balances at 31 May 2025 | 104,756 | 187,755 |
- 5 -
NEUROHARMONY
BALANCE SHEET
AS AT 31 MAY 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 charity Unrestricted funds |
2025 £ 105,307 (551) |
£ 104,756 104,756 104,756 |
2024 £ 189,217 (1,462) |
£ 187,755 |
|---|---|---|---|---|
| 187,755 | ||||
| 187,755 |
The financial statements were approved by the trustees on 26 February 2026
Mr S A Deering Trustee
- 6 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
Charity information
Neuroharmony is a Charitable Incorporated Organisation (CIO) with a model Foundation constitution which is its Governing Document.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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 charity 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.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
The charity currently hold unrestricted funds only where the trustees can use these funds on the objectives of the charity, in line with its governing document at their discretion. There are no restricted or designated funds held.
1.4 Income
Income is recognised when the charity 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 charity 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.
- 7 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
(Continued)
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.
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.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The charity currently holds unrestricted funds only where the trustees can use these funds on the objectives of the charity, in line with its governing document at their discretion. There are no restricted or designated funds held.
2 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 46,250 | 56,097 |
| Income from other trading activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income received for services provided | 65,141 | 64,614 |
3 Income from other trading activities
- 8 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
4 Expenditure on raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising and publicity | ||
| Other fundraising costs | 22,131 | 1,400 |
| Expenditure on charitable activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 163,460 | 139,848 |
| Memberships and subscriptions | 453 | - |
| Insurance | 1,578 | 747 |
| Travel | 4,734 | 8,035 |
| 170,225 | 148,630 | |
| Analysis by fund | ||
| Unrestricted funds | 170,225 | 148,630 |
5 Expenditure on charitable activities
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 5 2025 £ 144,410 16,117 2,933 163,460 |
2024 Number 3 |
|---|---|---|
| 2024 £ 123,447 13,608 2,793 |
||
| 139,848 |
- 9 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
7 Employees
(Continued)
There were no employees whose annual remuneration was more than £60,000.
8 Governance costs
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Software expenses | 1,553 | 714 |
| Financing costs | 481 | 480 |
| 2,034 | 1,194 |
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to charitable objects.
10 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other creditors | 551 | 1,462 |
11 Related party transactions
There were no disclosable related party transactions during the year.
- 10 -
Charity registration number 1189306 (England and Wales)
NEUROHARMONY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
NEUROHARMONY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mr S A Deering Mr M Clarke Mr S Foyle (Appointed 25 September 2024) Charity number (England and Wales) 1189306
NEUROHARMONY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 10 |
NEUROHARMONY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MAY 2025
The trustees present their annual report and financial statements for the year ended 31 May 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 charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The purpose of Neuroharmony is to support children and young people (and their families) with neurodiverse conditions such as autism, ADHD and anxiety. Neuroharmony provides both independent support for individuals’ specific needs and help negotiate routes to clinical diagnosis and educational and developmental support.
Key Activities
All activities and services delivered by Neuroharmony must meet one or all of the following aims and purposes.
-
Helping Advancement of Education:
-
Helping relief of those in needs by age, ill health, financial hardship or other disadvantage.
-
Improving the life of children and young people by promoting mental and moral improvement.
-
Other charitable purposes as the board in its absolute discretion from time to time thinks fit.
Family and/or individual support
-
Providing family support to enable parents to have an understanding of their child’s needs and responses.
-
Personal support and advice for children and young people, to help them to develop an understanding of themselves. This enables them to become more emotionally regulated so they can access and engage in activities in the world around them in a meaningful way.
-
Providing information/talks or seminars to educate the wider community about neurodiverse conditions.
-
Providing specialist training to nanny’s au pairs and other professionals.
-
Zoom support is available if this is preference, distance is a barrier or other external factors impact on the ability to meet face to face.
-
Support is tailored to each child or young person’s individual needs.
Organisational Support
-
Providing support, advice and training to schools, including formal training on specific areas.
-
Attending meetings such as annual reviews.
-
Providing support with the identification and understanding of a child’s needs so that they can be better met within mainstream education settings.
-
Provision of strategies and development of bespoke resources such as writing social stories and documents that personalise and support with social understanding.
-
Provision of direct support is delivered in response to the individual needs of the school.
-
Observations of individuals in different settings.
-
Writing of reports to support and inform of a child or young person’s strengths and needs.
-
Other activities may take place and be delivered in a creative way in response to needs as they arise. Any activity undertaken will meet the aims and purposes outlined above.
Neuroharmony provide free support for families who meet the eligibility criteria agreed by the Trustees. There is no cap on the number of applicants for free services but as we are small there is limited capacity and therefore there may be waiting times.
- 1 -
NEUROHARMONY
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
-
All services and support delivered by Neuroharmony meet one or all the Charitable aims and purposes.
-
The trajectory of demand for services and support increased.
-
Neuroharmony provides support to Adopt London South and works closely with many families postadoption.
-
Neuroharmony hosted a running event and raised circa £16,000 in March 2024.
-
Neuroharmony provided a free talk to Roehampton University students around inclusion.
-
Operations Manager employed in September 2023 to manage advisers’ diaries, invoicing, appointments, scheduling and social media.
Financial review
Donations throughout the year of £46,250
Income from paid services of £65,141
Reserves Policy
The charity seeks to retain £20,000 of reserves, which takes into consideration the fact that Neuroharmony has limited overheads, for example having no premises keeps the costs down to a minimum. Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for future periods
-
To open a Skills Centre where parents and professionals can be provided with training and support.
-
To employ new advisers to support families in specific areas.
-
To provide more free talks to local communities.
Structure, governance and management
The charity was established as a Charitable Incorporated Organisation, (CIO), on 4th May 2020 and has a model Foundation CIO constitution which is its Governing Document.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr S A Deering Mr M Clarke Mr S Foyle (Appointed 25 September 2024)
- 2 -
NEUROHARMONY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025
Role of the Trustees
-
Ensuring that the organisation pursues its stated objects (purposes), as defined in its governing document, by developing and agreeing a long term strategy
-
Ensuring that the organisation complies with its governing document (i.e. its trust deed, constitution or memorandum and articles of association), charity law, company law and any other relevant legislation or regulations
-
Ensuring that the organisation defines its goals and evaluates performance against agreed targets
-
• Safeguarding the good name and values of the organisation
-
Ensuring the effective and efficient administration of the organisation, including having appropriate policies and procedures in place
-
Ensuring the financial stability of the organisation
-
Protecting and managing the property of the charity and ensuring the proper investment of the charity's funds
-
Following proper and formal arrangements for the appointment, supervision, support, appraisal and remuneration of the chief executive (if the charity employs staff)
-
In addition to the above statutory duties, each trustee should use any specific skills, knowledge or experience they have to help the board of trustees reach sound decisions. This may involve scrutinising board papers, leading discussions, focusing on key issues, providing advice and guidance on new initiatives, or other issues in which the trustee has special expertise.
The trustees' report was approved by the Board of Trustees.
Mr S A Deering Trustee
26 February 2026
- 3 -
NEUROHARMONY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NEUROHARMONY
I report to the trustees on my examination of the financial statements of Neuroharmony (the charity) for the year ended 31 May 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’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
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
-
4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Neil Major FCCA Bruton Charles
Dated: 26 February 2026
- 4 -
NEUROHARMONY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 46,250 | 56,097 |
| Other trading activities | 3 | 65,141 | 64,614 |
| Total income | 111,391 | 120,711 | |
| Expenditure on: | |||
| Raising funds | 4 | 22,131 | 1,400 |
| Charitable activities | 5 | 170,225 | 148,630 |
| Governance costs | 8 | 2,034 | 1,194 |
| Total expenditure | 194,390 | 151,224 | |
| Net expenditure and movement in funds | (82,999) | (30,513) | |
| Reconciliation of funds: | |||
| Fund balances at 1 June 2024 | 187,755 | 218,268 | |
| Fund balances at 31 May 2025 | 104,756 | 187,755 |
- 5 -
NEUROHARMONY
BALANCE SHEET
AS AT 31 MAY 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 charity Unrestricted funds |
2025 £ 105,307 (551) |
£ 104,756 104,756 104,756 |
2024 £ 189,217 (1,462) |
£ 187,755 |
|---|---|---|---|---|
| 187,755 | ||||
| 187,755 |
The financial statements were approved by the trustees on 26 February 2026
Mr S A Deering Trustee
- 6 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
Charity information
Neuroharmony is a Charitable Incorporated Organisation (CIO) with a model Foundation constitution which is its Governing Document.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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 charity 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.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
The charity currently hold unrestricted funds only where the trustees can use these funds on the objectives of the charity, in line with its governing document at their discretion. There are no restricted or designated funds held.
1.4 Income
Income is recognised when the charity 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 charity 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.
- 7 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
(Continued)
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.
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.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The charity currently holds unrestricted funds only where the trustees can use these funds on the objectives of the charity, in line with its governing document at their discretion. There are no restricted or designated funds held.
2 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 46,250 | 56,097 |
| Income from other trading activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income received for services provided | 65,141 | 64,614 |
3 Income from other trading activities
- 8 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
4 Expenditure on raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising and publicity | ||
| Other fundraising costs | 22,131 | 1,400 |
| Expenditure on charitable activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 163,460 | 139,848 |
| Memberships and subscriptions | 453 | - |
| Insurance | 1,578 | 747 |
| Travel | 4,734 | 8,035 |
| 170,225 | 148,630 | |
| Analysis by fund | ||
| Unrestricted funds | 170,225 | 148,630 |
5 Expenditure on charitable activities
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 5 2025 £ 144,410 16,117 2,933 163,460 |
2024 Number 3 |
|---|---|---|
| 2024 £ 123,447 13,608 2,793 |
||
| 139,848 |
- 9 -
NEUROHARMONY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
7 Employees
(Continued)
There were no employees whose annual remuneration was more than £60,000.
8 Governance costs
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Software expenses | 1,553 | 714 |
| Financing costs | 481 | 480 |
| 2,034 | 1,194 |
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to charitable objects.
10 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other creditors | 551 | 1,462 |
11 Related party transactions
There were no disclosable related party transactions during the year.
- 10 -
NEUROHARMONY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEUROHARMONY I report to the trustees on my examination of the financial sialements of Neuroharmony Ilhe charity) fo¥ the year ended 31 May 2025. Responslbllltles and basis of report As the tiuslees of thé charity you are responsible lor the preparalion of Ihe financial staternents iTTr awordance with the requirements of the Charities Act 2011. I report in spect of my exaTnination of the charity's financial statements ca¥iied Dut under section 145 of the Charities Act 2011 In carrying out my examination I have followed the Directions given by the Charity Comtllission under section 14515llbl ol the Charities Act 2011. Independent examlnÈVs statement Your allenlion is drawn lo the fact th81 thè ch8rlty has prepared the financial statements In accordance with the relevant version of the Slatement of ReGommended Practice applicable lo chaiities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in pieference lo the A¢¢tsurillng and Reporting by Charities.. Slalernenl ol Recommended Practice issued on 1 April 2005 which 15 ferred to in the extant regulations bul has now been wthdrawn. l understand that this has been done in order for the financial slatemenls to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. I have completed my examination. l Confirm thal no matters have come lo my attention in connection with the examination giving me cause to believe that in any materfal respect.. accounting records were not kept in respect of the chaiity as required by sects'on 130 of the Charities Act 2011. the financial statements do nol accord with those records.. or the financial statements do not Cornply with the applicable requirements ¢on¢èrning the form and content of financial staternents set oul in the Charilies IAccounts and Reports) Regulations 2008 other than any requirement thal the financial statements give a true and lair view. which is not a malter considered as part of an independent examillation. the finandal slalements have not been prepared in accordance with Ihe methods and princlples ol the Slalernenl ol Recommended Practice foi accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ifeland IFRS 1021. I have no concerns and have come across no other maltets in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding ol the financial statements lo be reached. Neil Major FCCA Biuton Charles Dated." 26 Febiuary 2026