Company registration number= 1402217 Charity r¢gistr&tioth number.. 277128 CMSS {A company lirnitd by 8U4Tant¢el Annual Report llttd Financial Statements for ihe ye Ended 31 March 2025 Sterling Grove Ac¢ountsnts Lirnited Chartered Certifled Accountants and Statutory AlItor Fawl¢y House 2 Re8atts Pla Marlow Road Boume Fd Bu¢kin8hamthi SL8 STD
CMSS Contents Refcrcncc and Administrathv¢ Delatls Trustee5' Rcport 2to7 Independent Auditors, R¢port 8tolO Stdtemcnt of Financial Actiyitics 11 to 12 Balan Sheel 13 Staterncnt vfc8sh Flows Notcs to the Finan¢i#l Statcments 15to30
CMSS Reference and Administrative Detai18 Trnste Mi58 A Barn Mr P B O'SullLvan Mrs C CaT8¢ Mrs H K Haston Mrs J Burton Mr J Jobanputra 277128 Charlty lieglitrmtlon Numbor Compwny R¢gtstritloJ iyumber 1402217 The ch8rity is Incorporated in En¥land & Wal¢J. Fawlcy House 2 R¢gatta Place Marlow Road Boum¢ Emd Bu¥kinghAmshire SL8 STD Re¥lJtered Offlc¢ PTlnclpAI Ornte Wiltshire Lan¢ Northwood Hills Pinncr Mlddlesex HA5 2NB Audltor S¢erling Grovr Accountants Limited ChArtered Certified Accountant8 and Statutory Auditor Fawley House 2 Re8atta Place Marlow Road Bourne End Buckin8hwmthire SL8 STD P4¢1
CMSS Trustees, Report Th¢ tr(ees. who arc directors for the purpose$ of company law, pres¢nt th¢ an1 Teport together with the financial 5tstemettts and Auditors, report of the charitable company for the year endd 31 March 2025. Truste ind offi¢eri The tTUStees Olrg s¢rvin8 during thc year and since the year end weTC as follows.. Trustees.. Miss A Barnes Mr P B O'sullivan Mrs C CRrsc Mrs H K Hoston Mrs J Burton Mr J Jobanputra Objectlvej And aetfvitl¢8 Pmbllc benejll Objects vJihe ¢horlty The objects of the chority ar¢ to promote care, lfare, in¢¢r¢sL trMent, education and &dvanccment within th¢ London Boroughs of Ealing, Harrow and Hillingdvn, and that pDrt of Brent north Dl. the north CiTcuIAr road Iw in thc cvenl uf any loial government reorganisation in an ¢quival¢nt are&l and sum)undin8 distTlCts ofpeople with disabilities (which means ¢0 include any persons Wlth any forn of cerebral p8lsy ond &qsociated disabilili¢51. Almf Our primary &im is to provide a day scrvice for OUT clients that empower5 thcm to progress in all &spccts of their livcs. thus optimising iheir individual potcntial and m&ximisin¥ their autonomy. Our objecliVES are iL) pwvide our client5 with.. * Educatiortal opportunities * Indep¢nd¢nt living skills; C.ondu¢tive edU(lOn * IT skills. Pag¢ 2
CMSS Trustees, Report Dellverlllg our lllms Thc Executive ¢ommitttt meets regularly to review pro8re5s a8ainsi our objectives. income and expenditure against the agreed budget and oppotunities to improve our Jervi¢¢ provision. We are mindful of the Charity Commission's general guidance on public bcnefiL and when reviewing our pro8ramm¢d aciivitiu we constder how ihese wll mcet our stated dims dnd objectivcs. W¢ monitor QUT progr¢ss against agreed objectives on a quartcrly ba515. Th¢ Ex¢cutiv¢ Committee receive regular budget reports and revi¢ws spend against th¢ aged budget provision. The Business & Administra¢ian Mana8eT together with the Acting Servic¢ manager have day to day sponsibility for managing the activities of th¢ charity within the a¥rted budget provision. The service fce5 are miewed annually by ihe Exeeutivc committee and a dctailed bud8¢t 16 agreed that will allow deliv¢ry of the airns objectives. How omr Jtrvlc¢¥ dellverpubllt, beKéJ71 All our charithble &¢livities providc service5 to gdulrs with dis*bilitics andloT their ¢Arers. All acllVitleB are undertaken to fvrther our charitllble purposes for th¥ publrc benefit. Ivho u.f¢dand bentJ71edfrmM fwrservl Our services are provided foT adulis with cerebral pa15y and o8jocied disabilitie5 from the North-west London orea. Mosi clients arc rcfcrred ¢0 us Through their locul authority social services departments,. lllihough li is possiblc to self-rEf¢r and 5eir-rund. The service is purchased on a per day basis and while som¢ ¢li¢nts will be fundcd lor five days more typically the majority will att¢nd for between one and IhTec days each week. In 2024125 wc hav¢ seen a small in¢r¢as¢ in the numbcr of cli¢nts as w¢ll as the numb¢r ofclients acc¢ssing our scrvccs five dlys ch week. Th¢ number of cli¢nts fluctuotes throughout the year but on pver4¥¢ we have work¢d with s55 ¢li¢nts per week, with the curren( MlmuM capacity 55. although this will b¢ dependent upon individual client ne¢ds. We look to provide a rang¢ ofopportunities for cli¢nts to leorn ind¢pendant livin8 skills. incorporation sessions thin our wcll.equipped adapted kitchen facility. shopping, ond budgeting. Also clients ain social skills ¢hrou8h a range of social a¢tivitits designed to deyelop and enhthnce social interaction as wcll as phy5iCY41 arhd reative aaiviiics to support helath living and well-being. All rlients hAvc acce55 to Conductive education, Our ¢lients arc encouraged to have thcir owi foNms which enabl thcm to influence ihe activitics within CMSS. Clicnts 8r¢ #Iso repre5entcd on thc Executive committee. CMSS values diversity within communi¢LeS And we airn to contribute towards thi5 by supportin8 our clients to bccorne tively involved and en¥ag¢d locully with Community int¢rests and initiatives. The trustees confirm that they huve compli¢d with thr rEquiremt8 ol. section 17 of the Ch#ritics Act 2011 to have due regard Lo th¢ publi¢ b¢nefit guidance published by the Charity Commission for England and Wales. Page 3
CMSS Trustees, Report A¢hievemeDts aAd perfornDe¢ The has been 8 trAnsitional ycar for the charity. The CEO. Service Manager A¢LounLS Maer all left the businesb and th¢re sorne turnover in operational staff. We have cBrried out A review of the 5taffinx s¢rn¢rure nd made appointments to ensurc Continuity in sthwicc and Icadership. After a pcriod of significant change. thc work of CMSS and it's finat]cial position has stabiliscd. We have achicvcd a srnall inCTcase in th¢ number of cli¢Tr(s attending arHI (he number of days clienl ?nd for. This hlls boosted our income and alongside betier con¢rol of our costs and expenses. thc Service h&8 r¢turned to a surplus sition. We have revicwed the s¢rvi¢es off¢r¢d io clients, rcfocussing on their needs both socially and emotionally. We hAe broughi a nurnbcr of aciivi¢s "in house" &llowing a more bespoke st1cc. We will furlher ¢nhan¢c Ihosc 5¢rYices by the introduction of a sen50ry r(Trorn and bcttrr use of th¢ spa¢¢s at the centrc for designaled activlics. Fln8neiAI rtvlew In 2024125 ihe charity's accountg show a surplus of £109.060. The main elcmcnis ihal ¢oniributed Lo this were.. . HL8hcr than expe¢ted income duc lo an incre¢ in the numbcr of cliBntS. thc number of days clients attcnd. in¢rease in LA funding and 8 le¥acy donati(?n of £20.000 • Lower than expected penseS. d¢l8ycd staff recruitmttni better ¢onlrol of c05t$ And ¢xpen8e%. Pvllcy on resenTes The Execuiivo committee has a policy whweby the unrcstTiCtcd furhds not Committed hcld by thc charity should cquate to 8boul six months uf the rcsourLes expend¢d in general funds. At 31 MAr¢h 2025, Lhc aciu*I reser¥ held in unGommittcd and unrcstrictcd fvnds were £1.551,237 and rcstri¢ted fijnds were £20.992. The details of desi8nllted funds can be lound in not¥ 22 to ihc Accounls. PrlftctyollMndlnRsource Our principdl fundin&r source is loral allthority Hduli social care funding. Whil¢ traditionally this has bren paid (hrough block fees based upon a coiitra¢t direLtly with thc local aulhoTity, wr also hav¢ a numbcr of cliethts who Te1Ve direct payments and personal bud14d$ and pur¢has¢ the 5crviccs themselves. 'fhere have bccn few opportunities to fund rnise and as a result we have been unable lo offcr holiday PTojcrts 85 this IB nol supported via local authority fvnding. Thc EXcCuti Cornmitte¢ Continuo4]Y rrvicw the basis of the investment policy of the ¢haTity, ob¢#lnin iDd¢p¢ndent advice when appropriate. and is confident thai the spread of fund5 e5prcially ihosc designed for the charity 5CCtor meets present nccds. Our invcstments are managed by our Invcstment c.ommittee which 15 constLtuted &5 a forjnal sub-¢ommitt¢¢ to the ExUl1Ve COMltte¢ with its terms of referenc¢. Any decision mad¢ by the CMSS Invc5tsnent Committee is bascd on the principle of trying to achieve appropriate investment retums whilc also being mindfvl of th¢ charitable rcputation of CMSS and thc need to ensure Any assets held within its ov¢rall investment portfolio do not breh the Chyrlty's ethical and social principles. Pag¢ 4
Trustees, Report Plans for futuro perlods The lease on the building Al Wiltshire Lane expires at the end of JanuAry 2027. The trustees have already CTr8ed with the landlord {St Vinccnt5 Nursin¥ homel to extend the le&%e for ¥ further period. Aside from this, CMSS are looking to incr¢as¢ ihe number of Clients And dfiily artendaftce as wcll as developiTh8 the wogramme we deliver. We plan to do this by-. * Improving the facilities available at ihe centre to include a sensory room InLreasin8 awarencs5 of our setvices with LoGal Authorities Building Teltionship5 With the edu¢alion secior Extending opportunitL¢S for outreach . RaLSln8 aw&rene8s of volunteering opportuniiics Improving our preseD¢¢ on social media Struclure? Rovernnee And mlfjaymeni Nalure ofRovernlnR docmmeftt CMSS is & chaTltahl¢ wmpany limited by guar1¢¢. The company wa5 Cstablishcd under a Memorandum or Associaiion which e5tabliJhed the objects and powcrs of the charitable company and is 8ov¢rn¢d under its Articles of Assl&ll0n. In the eveni ofthe company bein¥ wound up the members are required to conrribuie An amount nol exceedin¥ £5. Reermlimeul I14PpOIn1elll oflr4slees The dirrGlois of thc charitable company 'the ¥harity" are it$ itws*es IUT thc purpo5C5 of chrity law and throughout thi5 reporl arc Collectively r¢fettrd to as the Executivc Committec or Iht trustees. A5 Set out in the Articles of Association the C.haimian and other HonoT¥4ry Officcts are nominat¢d by th¢ EXUl1V¢ Committee and serve for a period of on¢ yeor, after which they are eligible for reweleciion. Tru51ecs can bc CoPted by the ExeLutivE Committee,. newly co-opted irus¢¢es must relirE al the next AGM. along with on¢ third of ih¢ other trustccs on a rotational bysis, vlfter which they hrr eli¥ible for appointment or re-election by ihe members as ppropriate. CMSS has a board oftrustces of up to fourte¢n mcmb¢rs who meet on 8 r¢&Jular basis. Thc Ix)iTd includcs thc appointrnents of a ¢hair, treasurer. and minute5, 8ecretsry. During 2020. an Tnve8tment sulKommitt¢¢ was stt up a$ part of the rcvised investment strnt The day lo day opeTYitional aclivitics of the chArity are managcd by the Actin¥ Service managcr. Shervee Ekanayakce and the Busines5 And Administration Manager, Kelly Flaherty. The Trustccs will review ihe operational mart4ernent structure of the charity in the 2025126 financial year. Most trustce5 are familiar with the work of thc charity bcfore appointment as a ¢wst¢¢. Howev¢r, all new tn]stees will bc invi(ed to undrrgo a recruitmeTrt procc55 prior to becomin8 a tru$t¢e of the charity and are inducted inlo the work of the charity and the responsibilities orth¢ trustees. Executiv¢ members slep down on a rolational ba515 annually and are then subject to re-¢lection. The Exe¢uiive Committ¢¢ must have J minimurn of seven member5 and a MlMuM of foUrtn members, and is aoUntable to the members of the society. Mcrnbcr5hip is open primarily to all people with disabililics. their parcnts, carers 8nd those interested in the wcll-bein8 of people wilh disabilities. Poge 5
CMSS Trustees, Report ArrrtttgeJntsj0ff.1etilmX key remunerodon CMSS set senior stair salaries by b¢n¢hmllrkiD¥ a8ains¢ cquiv3lenl local authoriry Fd)51tions. 'fhe5e are reviewed annually. Mojor rLvks ulihtt¥e rls Thc trustECS have ¢xamin¥d ih¢ major sir&t¢8ic, busin¢s5 gnd oper&tional risks which the charity raS and have est&blish¢d systems to ensure that these risks can be monitored, reviewed and rninimiscd. The PTinGipal risk idcntified by the cbarity 15 a possible rtduelion in future local >JuthoTily ref¢Tfdls due to the financial constrainst upon local authorilics. The chAiity coniinu¢$ lo r¢vi¢w its service tnodel to ensure it rcmains relevant and ttractLVC to potential client5 lolal authvriiies fund them. Int¢rnal ¢ontrol meehanisms are in place Iv minimise opcrational risks. Regular risk assessments are undertaken, And accident5, incidents and negr misses are reported and monitored io contilluously irnPTove policies and procedures. Flninelal Instrnm¢nt8 ObjecVe5 andpullcle The charity fin8n¢¢s it$ op¢raiions ihrvugh retaining a hi¥h level of cash and other reserycs. Carhjlow rtsk The charity moin(&ins a high level of cash r¢serv¢5 tu miligatc cash flow T15k. Cpedli rt,Tk Thc charity's prin¢ipal fltt#nciAI assets are bllnk bal&n¢es and ¢uh, trade and o¢her rc¢¢ivabl¢3. Ind investments. Th¢ charity's crcdii risk is primarily attributable to its tTadc rcccivable8. The amounts presented in the b4lunce sheet are net of illow&nces for doubtfijl Tcccivable5. An &llow&nce for impaimient is made where there is an identified loss event which, based on previous experience. 15 evidencc of a Teduciion in the recoverability of ihe c&8h flows. The charity seeks to rnan¢ financial Tisk by ensuring 5Utricicnt liquidity ig avoilable io meet foreseeable needs and to invest cash asscts relY #nd profiiably. StAtement of truNttt8' reJponglbllltleJ Th¢ IN$ie¢s (who ar¢ also the directors of CMSS for the purw>su of compAny law} we responsible for prcpHrin8 the tru5t¢rs' report and the fin8nci8J ststcmcnts in aecordance with applicable law and Unikd Kingdom Accounting Standards (Uniied Kingdom Generally Ac¢epted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK ¥nd Republil of Ireland Company law r¢quir¢s lh¢ trustees to prcpaTC financial slaternents for each flnancial year. Undcr iompany law thc Iruslcc5 must nDI approve thc financial statement5 unless they are 5at15fied that thcy give a (rne and fair vicw of the State of affiirs of the charitable iompany and of the incoming resourccs and applicatiort of re50urce$, including its income and expenditure. of the charitlE ¢ompAny for that period. In preparing th¢5e financial ststemenls, th¢ tnJ5tee5 are required to.. select suitsbl¢ aGcounting policies and apply ih¢m consistently. obsery¢ the m¢thuds and principlcs in the Charitie5 SORP. make judgemeDts and estimates that 2Te ressonable and prudent- Page 6
CMSS Trust¢¢5' Report state whether &pplicabl¢ aecollntln8 sthndards, comprising FRS 102 hav¢ brcn followed. subject to any maieria] departure5 disclosed and explained the financial statements. and prepare the fLnan¢ial statement5 on the uoin8 concem basis unless it is inappropriate to wesume that ihe haritabl¢ company will continue in business. The tnjslees are rc5PODSLble for keeping proper accounting records that can disc105e with reasonllblr accurncy at any time the financi81 p051tion of the charitablc cornpany and enable them to ensure that the financi815tatements comply with the Companics Act 2006. They are also rcsponsibl¢ for safegugrdin¥ th¢ assets of the charitable company and hence for thking r¢asonable steps for the prcvcntion and deteciion of fraud and other iTfc8ulariti¢s. The Iruslees arc r¢spon$ibl¢ for thc rnaintcnance and interity of ihe corporate and financial infomatio includ¢d on the charitable company's websit¢. LegislAtIOn 8overnin8 th¢ pr¢paTation and di&s¢mir)aiion of rinancial s14t¢ments may diffcr from legislation in other jurisdicttons. DSi¢loJure ofinformitlon to iuditor EaGh truslcc has tHken steps thai they oUt to have tuken as a trust im ordcr to make th¢rns¢lv¢s 4wpr¢ of any relevant audit information and to rstabli5h that the eh8rity's auditor is awdTC of that information. Th¢ tNsiees confimi tha¢ th¢re is no relevant Informati that they know of and ofwhich they know th¢ auditor is unhware. Reappolntrnent of *udltor The oudirors Sicrlin8 Grove Accountants Limitcd ore d¢em¢d to be ruppoint¢d under section 487(21 of the Companies Act 2006. Th¢ annual repurt wws approved by th¢ trus(ccs of the charily on 2bl11.125and signed on its behaifby.. Mrs 'rru$lee on Page 7
CMSS Independent Auditor's Report to the Members of CMSS Oplnlo Wc have dudited th¢ finfyn¢ial 51ateTnents of CMSS lthe '¢harity'l for the year ended 31 MhKh 2025, which comprise the Siaiemeni of Financial Activities. Balance Sh¢et, Statement of Cash Flow5, and Notes to the Financial st&Ments, including a Summary of signitirant accounting policics. -rhe finuncial r¢portin8 framework that has bEen appli¢d in their prcparation is Uniled Kingdom Accounting Standaid5, ctsmpT15ing Charilics SORP FRS 102'The Financial Reporting Standard applicAble in the UK and Republic L)f Ireland, and ppli¢able law (United KinBdom G¢n¢rally Accepted Accountin¥ PradiC¢I, In vur opinion the financial statcments.. give a true dnd fair view of the stale of the charity's afTairs as at 31 March 2025 and of its in¢omin8 resouT¢es and appliLation of re5011TCeS, includin8 its in¢ome And ¢xp¢ndityre, for the year then ended; have bn propcrly prcpAred in Accordanc¢ with United KiM¥dom G¢n¢rally Accepted Accounting Pra¢tice; and have been prepared in Occordn¢t with the requirem¢nis of th¢ Comp&nies Art 2006. BH515 for oplnlon W¢ conduLled our audit in accordance with International Standirds on Auditin¥ (UK) IISAS {UK)l and appli¥abl¢ law. Our rcspvnsibililies under thos¢ st8nd8rd5 are lurther dcsGribcd sn th¢ Auditor r¢sponsibililies for the audit of the financial 5tAtements se¢rion ofour report. We are irtdependeni ot'the charity in aCLordancr with the ethical requircments ihai are relevani lo our audil of ihe financial 51atcmcnts in the UK, including the FRC'$ r.thicAI Stthndard, and we havc fuifillcd our other ethical responsibilitlcs in accordAnce with these rcquircmcnts. WE believe ihal the audit cvidthice w¢ have obiained is suffJ¢i¢n¢ 8nd appropriatc lo provide a basis for our ¢)pittion. Conclu$lonJ r¢l*tlthR t• golnz concern In audiiing the finanLial 5tatcmcnis. we h&ve concluded that the tru51ecs use of the 80ing c()ncern b&81$ of &ccounling in the preparation of thc finAnci&l slatements is apprnprlate. B wscd on the work we have performcd. we hllve nol idcntifird any mAl¢rial un¢ert•inties rclatin8 to cvents or condilion5 that, individually or collcclively, may c&gl significont doubt on the ¢harity's ability to rontinue as a oin¥ conccrrt for a period of at least N¢lve month5 from whcn the origin&l financial staiement5 were aulhorised for issue. Our rcspon%ibililie$ and the rc5PDnsibiliiies of the trustees with respect ¢0 going whcem are described in the relevaht SC¢lion5 of this report. Other lThformatlon The trustCC5 are responsible for Ihc othcr infomiation. The othcr information compri5CS the information in¢luded in thc annual rrport, other than the financial 51alrmenis and our auditor's report thereon. Our opinion ON the fitiancial staternents does not wver the other informalivn and, except lo the exignt othcrwisc explicitly staled in our report. we do not express any fomi of assurance cunclu5Lon thcrcon. In conncclion with our audii of the flnancial statements, our rcsponsibility is to read the other infomiation and. in doing so. consider whether the other infomialion is mat¢rially inLonsisLent with thc flnancial 5teMentS or our knowledge obt8it)ed in th¢ audit or otherwise appears to be m#ierially missth¢ed. Ifwe identify su¢h mat¢Tial inconsistcncics or apparent matcrial miss¢atcments, we arc required to determine whether there Ks a material misst¥t¢ment in ihe fJnan£ial sta(emenls or a Materi mi5Statemcnl of thc other infomialion. If, based on the work we have perfornied, we concludE that there is a malerial misstatement of thi5 OthEr information. we are r4uired to rcport that fact. W¢ hwe nothing to reporl in this regard. Pag¢ 8
CMSS Independent Auditor's Report to the Members of CMSS OplnloD 011 Oth¢r mAtttr preserlbed by Iht Companle8 Aet 21MJ6 In our opinion. based on th¢ work undcrtakcn in ihe ¢our5e of the audit.. the information given in thc fru5tees' Rcport for thE fjnancial year for which the financia] statement5 are pr¢pJr¢d is consistcnt with the finan¢ial ststemrnts- and th¢ Twstees, Report has been prepared in accordance with applicable legal requirernents. Mxrters on whl¢h we are reqylred to report by exceptlon In tht libht ot'our knowledMye and understanding of the charity and Its environment obiiined in the coursc of the audit, w¢ have not identified m&lerial misstatements in the Trust5. Report. We have nothing to report in respect of ihe followinB matters where Ihc Companics Act 2006 r¢quir¢s us to report to you if, in our opinion.. ad¢quate accounting records have no¢ b¢cn keN, ot rctUTn5 wdequat¢ for our audii have noi been received from br4nthe5 not visitcd by us. or the financial statemenLs are nol in agreement wlth the accountin8 Tecords and retums.. or cefluin disclosur¢J of tNsie¥s remuneration sp¢cifi¢d by 14w are not made. or wc have nL)¢ received all the inform4tion and explanation5 we require for our uudit. ReJponslbllltltJ of truitte$ As cxplaincd more fully in the Statement of Iruslees, responsibilities {set out on poge 6 und 71, the trustees gre rcspon5ible lor the prepmralion of the financial statements and fvr bcin8 tIsfied (hai they givc a Iruc and fair view, and for wch internal cuntToI as thc tTUSt¢¢s determillc is neCesry to ¢nabl¢ thr pr¢p#ration ol. linancial stalEmenls that are free from mt¢ri41 mi58tat¢men¢, whether duc to fraud or errur. In pr¢p&rin8 the finanLial $¢alcm¢nls, thc Irustees are responsible fi>r assessing ¢he charity's ability lo continue as going concern, disclosing, a$ applicable. mHtter5 related to going con¥cm and using the OIng concem basis of ac¢ouniin¥ unless th¢ Itee9 either intend io liquidate the ¢harity or to c¢&sc opcrations, have no realistic altemative bu( to do so. Audltor'i respon$Sbllltles fur the audlt of the flnAn£lal stAtements OUT objectivrs are to obtain r¢osonoble assurance aboul whether the financial sia(cmcnts as a whol¢ are free fr(n maLeri&l mi58tatemenL wheiher due to fraud or errur. And to issue an auditor'5 report that includes our opinion. Rcasonable 155urance is a high level of a55UTance, bul 15 noi a guarantee that an audit conducted i aordance wilh ISA5 {UKI will always detect a malerial misstat¢ment whcn it exists. Misstatemenls can arise from fraud or Crror and ar¢ ¢(InsidcTcd rnateTial if. individually or in ihc a%re¥te. they could r¢&sonobly be expected to influen¢¢ the economic decisions of users l&k¢n the bAsis ol'thcsc fin&n¢iul ststements. Thc ext¢ni to which our procedures ¢ap8blr ofdeteclhn¥ irr¢gUI1¢I¢5, including fraud is detailed below.. Pag¢ 9
CMSS Independent Auditor's Report to the Members of CMSS Our audit procedures wtre designed to provide re&8on&ble assurance that they would d¢t¢c¢ irregularities. includin8 non-complian¢e with r¢l¢vant laws and reLrulaiion& and fraud. They included.. obtaining an understanding of the Ch8rilie5' &Ctivities and the lows And r¢gulations which are central io thciT activitle5. including thc C.ompanie$ A¢t 2(K>6, Charitle5 Act 201 I, employment, dat¢ PTolection and h¢alth and safety Icgislitiort. both ihrough our knowledge of the seGtor And di5¢ussion5 Wth managemenL r¢vi¢wing the Chariti¢s' aciivities and sny relevant corr¢spond¢nc¢ for evidcncc of nOomplian£c. Assessing ihe su5CePtibility of ihe financial statetnenl¥ to matcrial mis$tat¢m¢nl in the light of the Charities. control environment. which wc assessed io be low,. rnsuring that the en8agernent team had the approprio(e competence and capabilities to recogni noD-¥omplian¢¢ with laws regulations, through appropriate training and briefjngs.. and ihat (hey rcmained alert io the po55ibility of nOomPlian¢e Ihroughout the enga&cfftertt. Ux ofour rtport This report Is made solely to the chllrilablc company's irus(ees, as o body. in ac¢ord&ttce with Chapl¢r 3 of Part 16 of the Companies Ad 2006. Our audit work has been undrrtaken so that we might ststc to the ¢hority's tNs¢ee8 those matter5 we are required 10 5talc to them in an &uditi?r'g report and for no othcr purpose. To the fulle51 exlcnt pcmittcd by law, we do nol accept or &8sumc responsibility to Bnyone othcr than the charitable company and its trustees as a body, for our audit work, for this report. or for the opinions w¢ have fom)ed. Mr Giwnni Pictro A asanti FCCA (Senior Statutory Auditor) For and on behalf of Sterling Grove ALcount&nts Limited, Sthiutory Auditor Fawl¢y House 2 Regatla Pl Marlow Road Fjourne End Buckinbam$h1rC SL8 STD L I-LJ Date............................ PJ8e IQ
CMSS Statement of Finaneial Activities for the Year Ended 31 March 2025 {Ineludlng Income Vdnd Expenditure Account Statement of Totsl Recogniged Gaijjy and Losses) Totl 1025 Unr¢8tri¢t¢d R¢8lrl¢ted Note Jneome #nd Endowrnents from: Donations legaci¢s Charitable a¢iiviii¢s Inveslment inwmr 20.762 744.613 39,289 200 20.962 744,613 39.289 Total Income 804.664 200 804,864 Expendlture on: Charithble activities 689.458 6.3461 695.B041 Total Expenditurc 689,458 16.3461 695,804 Nct incornellexpenditure) Transfer Iromlltol revaluation reserve Other re¢ti¢d galn8 ind Iomu Gainsllosse5 on revalualion offixed assets 115,206 49.861 16,1461 {so.0001 109,060 139 139 N¢L movemen¢ in fvnd5 165.206 156.1461 109.060 Re¢onellltlon of nd1 Toial fijnds brought forwgrd 1,386,031 1.463 169 Total funds carried fonvard 22 1,551237 20,992 1572 229 Thc notcs pagc5 15 to 30 fornj integral part of these finan¢ial statem¢nts. Pagell
CMSS Statement ol Financial Activities for the Year Ended 31 March 2025 (Ineludlne Income and Expenditure Account Ydnd Ststement of Total Recngnised Galns aDd Losses) nrestrltted funds Reatrltted funds TotHI Note l¥tome And Endowm¢filJ frorn: Donations IcgaciE5 CharitBblc activitics Investment incom Other income I,ioo 725,633 33,619 1.000 1,000 2.100 725.633 33.619 1,000 Total income 761,352 1,000 762,352 Expthdlture on: Ch¥ritsble hctLVlties {883,7331 15.9891 1889,722 Total eXpendire {883,7331 5,989 1889.722 Net expenditu Trhnsfer fromlliol rev¥lu#tion resery¢ Other ret01•¢d g*lnJ •nd los¥ey Gainsllosses on revaluation of fixcd Jsscts {122,3BII 1841 14,9891 {127.370) 1841 84 84 Net movemen¢ in fund5 1122.38ll 14,9891 1127.3701 Reconclllatlon of funds Total tiinds bTou¥hi lorwird Tvial funds ¢aNi¢d forward 1.508,412 82,127 1.590.539 22 1,386,031 77,138 1,463.169 All vf thr Chwiry's &ctiviti¢s derivc from wntinuing operations during the above twn period5. The funds breakdo for 2024 is shown In note 22. Thc noks on pages 15 to 30 forni gn integrnl part of th¢se fLnanciAI stslementB. Pwg¢ 12
CMSS (Registration numb¢r: 1402217) Balanee Sheet As at 31 M&rch 2025 202S 1024 Note Fixed 18sets T3ngibl¢ 9$5eis Inveslments 14 55.163 515 66,872 376 5S,678 67,248 Current Ajsets Stocks Dcbior5 Cash at b8nk and in hand 16 340 218.591 .342,517 1.561,448 340 295,032 1 138,780 1.434.152 Credlton: Amounti fallljg due wlthln ye*r Iyet turrent asjets 44,382 37,855 1,517,066 1,396,297 Net Ai$eli 1.572,744 1.463,545 Fundl of the thirlty: RHlrl¢¢¢d Income fundi Rcstrictcd funds 22 20.992 77.138 Unrestrleted Ineomt fuhd Revaluation reservc Unrestricted Funds 515 551,237 376 386031 Total unrestricted fvnd5 .551.752 1,386,407 Totll fvndi 22 1572 744 1463 545 'l-hc financial sta(cment5 On pa¥es I l 10 30 We Ipproved by the trustees. and atjihorised for is8ue on 2è1141£S..... and siglled on their behalf by.. Mrsj Trustee on The notes on PAg¢s 15 to 30 forni an integral part of these financial statement5. Pa%¢ 13
CMSS Statement of Cash Flows for the Year Ended 31 Mp4rch 2025 2025 21124 Nott C19h Ilows from opeY*tlng Aetlvltl Net cash incomGllcxpcndilure) 109,060 (127.3701 AdJustment8 to ea8h nows frorn non-CAsh Iten Depreciation Inveslm¢nt income Loss on disposal of fixed assets held for the charity's own use 14,918 139.2891 143 15.049 {33,6191 84.832 1145.940) WorklThg eapltal AdluJtmeDts Decrca$¢ in debtors Incrcasglldccrcasel in ¢reditors 17 76,441 6.527 122,524 {2,1301 Net cash flows from oper&tin8 activitics 167,800 125,546 C8•h Il•wi from Invegtlng Aetlvltles Interest receivable and similar income Purchasc of ian¥ible fixed SetS Incomc from dividend¥ 39,275 13,352) 14 33,609 13441 io 14 Ne¢ c&¥h flows from inve5tin8 DCtivitLe5 33.275 Net increase in cash and cash equivalen 20J.737 7.729 Cash and ch equivalcnts ai l April Cash And cosh equivalents at 31 March 1,138,780 1.342.517 1,138,7110 All ol'the wh tlows are derived from continuin8 opcr&tions durin8 thc abovc two pEri¢yJ$. The notes on pages 15 to 30 fomi an integral part of these flnancial statement5. Pag¢ 14
CMSS Notes to the Financial Statements for the Year Endtd 31 Mydrch 2025 I Charlty 8t#tll8 The charity is limitcd by guarantee, incorporated in England & Wales. and consequently does not h8ve shar¢ capital. Each of thc tTUStCC5 js liablc to contribut¢ amount not exceedin¥ £5 towards the &ssets of the charity in the event of liquidation. The address of IL8 regisiered office is.. Fawley HDiise 2 Rcgatta Place Marlow Road Boume Emd BUckInhamShLrt SL8 5T0 The principgl place of business is.. Wilishirc Lane Northwood Hills Pinner Middle8ex HA5 2NB Au¢hoTis¢d for is¥uo 2 AceollntlnR pollclel Sumrnry of $ignllltant geeounling pollclei Bnd key i¢¢ouD¢lg ¢$tlmat¢J The principal accountin¥ pol>ci¢s applied iii thc prcparation of these financial 51atements ar¢ Jel out below. These policies have been con5isrently applied to Dll the years presented, unlcsj oih¢nviK stated. ststement of compllAIIC¢ The financial $laiemcnt5 havc bccn Prepar in CordAnCe with A¢couniing Reporting by Chariile8'. ststement of Recommcndcd Practice (applible to Charities preparin8 thcir &ccounls in Accordance with th¢ Financial Reporting Standard appliuble in the UK and Rcpubli¢ of IrelBnd IFRS 10211 lisxued in October 2019) (Charities SORP {FRS 102}I, the Financial Reportin¥ Standard &pplicable in the UK and R¢publi¢ of IrelHnd {FRS 1021 Jnd ¢he Companies Act 2006. BAils •f prep*rillon CMSS meets the definition of a public benefL¢ entity under FRS 102. Asgcts and liabilitle5 arc initially recognised &t hi5loriLuI ¢05¢ or trarLSa¢tion vaiue unless othmvise stated in the r¢levgnt accounting policy notes. Golng tontern Thc twstees consider that there are no material un¢ertaintieJ about the charity's ability to continue a5 a Boing con¢ern nor any sixnificant are&s of uncertainty that affeet the caryin&i value of assets held by the charity. Pag¢ 15
CMSS Notes to the Financial Statements for the Year Ended 31 March 2025 IneoThe gnd endowrnents F¢es from lo] authorities and fec5 Teceived direct from clients relare w the provision of setvices provided by Ihe Centre with respect to clients attending the Cenir¢ and othcT Gomrnunity ba5cd lucatiuns. and are recojjnised in the a¢¢ounting period to which the fec5 relate on a Teceivable basis. Deferred income consists of funds r¢c¢iv¢d in advance of Telatcd cxpenditUTe which is to be incurred in a 14¢er PEriod. or set &sidr to Gov¢r expcndityre arisin¥ in a later period which was previously cxp¢¢ted to b¢ incutTed in the period in whi¢h the funds were received. Doftthloms thNdlegdcles V4)luntRry income includin¥ donations. lega¢i¢5 and grants that provide core funding OT ar¢ of 8 gcn¢rdl nature 15 rOgnIsed whcre th¢r¢ is entltlerneni, ¢ertainty of rcceipi and the Amount can be measur¢d with sufficient reliabiliry. In the event that a donation is subject to conditions thai require a level ofperfarniaiicc by the Lharity before ihe charily 1$ ¢niitled to the funds, the income is dcfcrrcd nol Tccogniscd until ¢i¢her those conditions are thlly m¢t, or ihe fvifLlm¢nt of Ih05e conditions is wholly within ihe control ofthe ¢hArity and it is probable lha¢ these condilions will be fulfilled in lhc rcportlns perlod. Olher IradlMR acllvllles Fundraising in¢om¢ 15 reco8niscd wh¢r¢ thcrc is entitlement, cenainity of receipt and the arnount carb be measured with sutTi¢i¢nt ll¥bIlIty. Interest on funds held on deposit is in¢lud¢d wh¢n Teceivablc and the amount can be rntasured reliably by the charity: thi5 is nomally upon nolifilylion ol. th¢ inleresl pAid or pHyable by thc bHnk. Dividcrtds are re¢ognised on¢¢ th¢ dividend bcen dcclared and nolifi¢Ation has been r¢ceiv¢d of the dividend due. Irerlncome other incomc is rccognijed where thErc is entitlcmcnt. certiinity of receipt and ihe amount be me4sured with sufficient reliability. Expendlturt Resour¢ ¢xpended are includcd in (he Statcmcnt of Financial Activities on an ac¢ruAlJ basis, in¢lusiv¢ of wy VAT whi¢h cannot be rccovcrcd. Rolslngfun¢ts The5¢ Nr¢ costs In¢u¢d in attracting voluntary Income. Charllfjble ocllvllleJ Charitabl¢ ¢xp¢nditure comprises thosE Costs incurred by the chority in the delivery of its aetivities and servi for lis beneficiaries. Tt include5 both cogts that can be allocated directly to such a¢tivities and ihos¢ $ts of an indireit n*rur¢ ne¢¢ssory 10 5UPPOrt them. Suppori eo8ti Support costs include central fi]nctions and have beeth allocated to acliviry Cost C8i¢gories on & basi5 conslstenl with the use of resow¢es, for example. allocating pruperty costs by floor are. OT per capita, siaff costs by th¢ tin]e Spent and other rosts by th¢ir usage. Pag¢ 16
CMSS Note5 to the Financial Statements for the Year Ended 31 March 2025 Governance eosts Th¢s¢ in¢lude the costs attributable to th¢ ¢harity'5 ¢0mplianc¢ with constitutional and stblulory requirements, includinbv audiL sirategic manasrement, trustees's meetings and reimbursed expenses and also including aSSOCiAted staft'and depreciation costs. The costs relating (o rent, utilities, insurance, legal arbd professional fees. bank charges have been apportioned betw¢¢n chariiable ULllVlti¢s ¢xp¢ns¢s and governHncc of the charity to Teflect the proportion of office swcd used by govemance relad personnel as follows.. Charitable Activilies cxpenditurc- 95% Gov¢mancc of thc charity- 50/0 TM%4tlon The Lhariry is Considered io pass the tcsis sct out in Para¥raph l %¢hcdulc 6 01. the Trinance Act 201 O and th¢reforc it m¢ets the definirion of a FhaTIINblr rornpany for UK Gorpuration tax pur$¢$. ArrordinBly, thc harity is potentially exempt from taxalion in respect ()f income or capital gains received within caiegories vered by Chapter 3 Part I l of the Corporalion Tux Aci 2010 ur Secli(Trn 256 of the Tation of Chargeabl¢ Gains Act 1992, tv thc cxtetht that such income or Bains are 4pplied exclusivcly lo charitablc purposc5. Tgnglble flxtd assets Individual fixed ass¢¢s costing £250 or more are iniiidlly recorded at co%1, less any subsequent accumulated dcpreciation und subsequ¢nl acLumulated impAirnient losses. Depreclillon and mortlBitlo Deprecilon 15 provided on tangible fixed 5¢ts $0 35 to WTile oif th¢ cost or v1170n. less any tstirnd rcsiduY41 value, over their expected useful economic life as follows,. Al8 cl8SS Motor Yehiclcs Fumiwre, fittings and equipmrtit Buildin¥ and ccntrc DepretkntloD mtthod •nd rate IO°/o Strai1 line basis Evcnly ovcr 4 to 10 YrS Bvenly over 4 to 10 yegrs Flxed Asset Inwestmtntj Fixed asset investrnents, othcr than pro8Tarnme related invc5tments, are includcd at markct value at thc balancc shect date. Rcali5ed g&ins and 10&ses on invcsiment5 ar¢ l¢1&t¢d the differ¢n bctwccn sales pro¢ccds and their mArket value it the stsrt of the year, or their subsequent C05t. and are char8cd or credited to thc Statemeht of Financial Acliviti¢s in th¢ p¢rÈod of disposal. UnTeali5cd gains and Iosscs represent the movement in matl(et values during the year and are credited or ch&rKed lo th¢ S¢at¢ment of Financial A¢tivilirs bd on the market value at thc year end. Stock StoGk is valued at the lower of cost and cstimatcd scllin8 pricc Ic55 C05t5 to complctc gnd scll. aftcr due rcgard for obsolcte and Slow movin8 Stwks. C05t is d¢krmin¢d using th¢ first-in, first-ou¢ IFIFOI. Pase 17
CMSS Notes to the Financial Statements for the Year Ended 31 Mareh 2025 TrAde debtors Trad¢ d¢btors are amounts due from ¢lients for setvices perfornied in the ordinary course of the charity's Activities. Trade debtors are recognised at (he transaction pri¥e less provision for impairmeni. A provision for the impdirment of trad¢ debiors 1$ esiablished whcn therr is objeLtivr evidre that thc rhariry will not be able to collect all amounts due according to ihe original iemis of the Tcceivablcs. CAsh and c•8h equlv8lntJ C&sh and c4sh equivlllents comprise ch on hand and call deposits. and ¢Ah¢r short-lemi highly liquid invc5tmcnts that arc readily ¢onvcrtibl¢ to 8 known amount of cash and ar¢ sllbj¢¢¢ to Jn insignificant risk of change in value. Trgde credltorj Trdde CTedi(ors are obligations to pay for goods ur servic¢s that have been Acquircd in ihc ordirtllry Course of the chaTity'5 aclivitics from suppliers. Account5 payable e clDs5ified a5 current liabilities if thc charity does not havc an uncondition&l rixhi. At the ertd of the reportinb period. to dcfer scttlement of Lhe crediluT for a( least Iwelve months afler the Teportin8 datc. If there is an unconditional Tight to defer settleinent for at least twclvc months aftcr thc rcportin8 datc. they ar¢ PTescn(ed as non-currcnt liabiliti¢s. Trade crcditOTS ¥¢ rccoBniscd 1 Ihe trgn5action priLe. Fund Jtructurt Unrestriclcd income fvnds are general fimds that ¢ available for use at the tNslee5 diserclion irt furtheranec of the objcctivcs of thc charity. Designated fund5 Mr¢ unrestriLled fund5 set aside for sp¢cifi¢ purposes a¢ the dIr¢I10n of the ¢ru5t¢es. Resliicied income ndS are those donated for uae ix a porticulw urea or for spccTrtiE purposcs. the use of which is re%iri¢ted to ¢ha( area or purpose, PtnJiim# other poit rttlremtni obllgAtloni Th¢ ¢harity opcra¢¢s A dcfin¢d CL)nLTibulion pension scheme which is a pen$ion plan under whi¢h fjxed contribuiions Are paid into 8 pension fvnd and ¢he charity h&$ no leg81 or ¢onstNGtive ebli&?ation ¢0 phy further contributions even if the fund does not hold suffiri¢ni assets to pay 811 employees the nCr11& rEl1ng to employee service in the Curreni and prior periods. Contributions to defined contribution plans ar¢ reco8llLsed in thc Siatement of Financial Activities whcn thcy arc due. Tf ¢onlribution p8yment5 ¢xc¢cd th¢ contribution du¢ for s¢rvI, the ¢x¢¢ss is r¢¢o8nis¢d 45 8 Pr¢ymeL Fln#n¢l*l In$trumentJ CIAs,Flflcailon Financial asscts and financial liabilit1¢5 are r0&nISed when thc charity becomes a party to Ihe COntrlun1 prvvisi4)ns of th¢ instrument. Financial liabilities and equity inslTumtnts &r¢ ¢lassifiEd a¢¢ordin8 to thv subslancc of the contractual arrdn8crnen15 cnlercd into. An cquity in5(rument is any conlract thal ¢vidcnccs a TC5idual interc5t in the assets of th¢ ¢hgrity aller dedu¢¢in8 all of its liabhlities. P#ge 18
CMSS Note5 to the Financial Statement5 for the Year Ended 31 March 2025 Reco1110 e&sUremeNt All tinanCi Nssets and liabilities Trre Initially tne&8ured at transaction price ln¢luding trans&ction costs), ¢xc¢pt for ihose fjnancial &s5cts classified a5 at fair value through profli or loss, whith are initially measured at fair value (whieh is normally the ITansaction price excludin8 iransaction costs), unlcss th¢ arrangemcni coiisiitutes a rinancing transaction. Ir an WTgng¢m¢nl wnstitui¢s o financing transAciion, the linancial ass or financial liability is rneasured at the present value of the future payments discountrd at a market rate of interest for & 5imilaT debi instrument. Financial assets and liabilities are only offset in Ihe sialemcnt of financial p0511ion whcn. and only whcn there exists a legally enfor¢¢abl¢ righi to sel otT th¢ rrcogni5cd &mounts and Ihc charity intends ¢ither to settle on a tKt basis, or to realise the asset and settle the liability simultsncously. Financial asseis are derecognised when and only when al the contractual rights to ihe ¢&sh flow5 from the rinanrial asset expire or are settled. bl thc charity trdnsfers to 8nother party suhstantially all of the risks and rewards of owncrship of thc financial as5eL or cl th¢ charity, dcspiie having reiained some. but not all, signifi¢8nl risks and rewwrd% of ownership, trHnsferred control of the asser to ano(h¢r parry. Finhncial libiliiiCS arc dcTCCO8nlScd only when the obliation Specified in the COD¢ract is discharged. G4nc¢ll¢d or expire5. J Income from donalloni 4nd leyelei Ilnrutrtcttd fund GeTheNI Reltrlcted rundj Total 2025 TotBI 2024 Dona(ions and Icsacics., r)onations fr¢Jm individu41s 200 20,962 20,762 200 20,962 2,100 4 Intome from ehxrll4ble actlyltl UnrtJtrlct¢d fundJ Gen¢ril Total 21125 Total 2024 Subscription Fees Fundraising intome 180 744.433 180 744.433 725,433 200 744613 744613 725 633 Page 19
CMSS Notcs to the FinanciY41 Statements for the Year Ended 31 March 2025 S Invtstment incorne Unwtrleted Total 2025 Toi•l 2024 General Income from dividends., Dividends reIVed from li51ed investments Int¢resi rec¢ivabl¢ and similar in¢om¢' IneSt receivable on bank d¢posits 14 14 10 39,275 39,275 33.609 39,289 39,289 33.619 6 Olher In¢om¢ To¢1 2025 Total 2lJ24 Gains on s&lr of ta1b]r flxd ossc(8 for charity's own use 1,000 7 Expendlture on ¢h•rltable ietlvltles Unwtrkted Tot1 To¢al 2024 Getheral Rextrlcted Note Bank charges E51ablishm¢nt costs Repairs ond m&inienance ConduL*ive Edu¢Ation Costs Horticulturoj expenditure Sundry atHI other ¢05ts Cle&ning Mthor expenses Client lare5. cxprnses and rneDJs Swial fund ¢osts Depreciation, amortisation and other similar costs Staff costs Allocated support 522 116.199 522 116.199 729 129,947 38,751 38.751 36,582 21,391 21,391 24,882 2,706 2.706 9,082 1.864 20.587 46.951 1.864 20,587 46.951 2,611 16,066 63,919 4,501 4.501 2.040 4,457 1,821 2.040 10,755 328,601 4,163 14,918 328.601 15,049 489.610 13,688 68.224 13,688 68.224 20,750 62,9)4 Goveman¢¢ Costs Puge 20
CMSS Notoq to the Financial Statements for the Year Ended 31 March 2025 Unre8trltted Tolal 2025 Totsl 2024 Genergl Restrlcttd Note Le1> Professional and consultancy E05t$ Loss on le of tangible fixed assets held for charity'5 own 115C 14,718 14,718 143 143 689.458 695,804 889,722 8 ADAtys59 of EovernAnee iupport eosts Governinte eosts ilnreJtrf¢ted runds GenerAI TDtAI 2025 Total 2024 Audit fccs Audit of ihe financial slal¢m¢nts Other fees payd to aydi¢ors Legal fees Oiher gov¢mpn¢e Costs 6,240 5,638 2,446 53,900 6,240 5,638 2,446 5,760 5,557 2,739 9 Net IncomlnWou(8oln8 r•iourcei Net in¢oMinl0ut8o1ngI resources for the year include.. 2025 2024 Audit fees Lo35 on dissl of fixed assets h¢ld for the ¢hority'$ ovth use Deprcciation of fixed Assets 6,240 143 5,760 111 TryJtte8 remDn*ratlon And expenje No tNste¢s, nor any persons conrtecied with them. hav¢ rv¢iv w remuneration from the ¢hBrity during the year. No trustees have received 8ny reimbursed expenses or any other benefits from the ¢harity during the year. Page 21
CMSS Iyotts to the Finaneial Statements for the Year Ended 31 March 2025 11 Sl•ff ¢oJts The awe8ate payroll c05t$ wrrc as follows= 2025 2024 .8t4ff ensts durtng the year were: Wages and salaries Sociol security Costs Pethsitsn cosis Compensation payments Other staff costs 29),442 19,012 16,795 377,058 27,973 19,962 61,845 2.772 2.352 328,601 489.610 The monthly average nurnber of persons (includin8 senior rnanaycment I leadcrship teAml cmployed by the charity during thc ycar cxprcqs¢d as liill lime equivalents w&8 as followA'. 2W£5 2024 No C.haritabl¢ a¢tiviiies 17 11 (2024- 121 of ihe above employees p8rti¢ipakd in ihe t)elined Coniribution Pension Schcmes. No employee r¢¢¢IV crnolum¢n¢S of mor¢ ihan £60,000 durin¥ the y¢•r. The total employe¢ b¢nefils of th¢ key man8g¢m¢nt personnel of th¢ charity were £92,052 {2024- £79,495). 12 AdItors, remunerAtIoA 21)25 2024 Audit of thc financial slatcments Other fees to audltors All othcr non-#udil s¢(vitts 5.638 Page 22
CMSS Not to the Financial Statements for ihc Year Ended 31 March 2025 13 TAx•tlo The charity is a registeted charity and 15 therefore exempt from laxaiion. 14 TiTrglble flxed Flxtures, nttlogs equlpment Bylldlng Centrt Motor vehl¢l•• TolAI Cojt A¢ l April 2024 Additions DispL)sals 309.920 1,129 238,029 2,223 12.996 168,938 716.887 3.352 12,9961 At 31 Mar¢h 2025 311.049 227,256 168.938 707.243 Deprtelxtlon Ai l April 2024 Chargc for the y Eliminated on di5P05als 277,171 7,645 216,838 4.106 112,853 156.006 3.167 650.015 14,918 12,853 At 31 Mar¢,h 2025 284,816 208,091 159.173 652,080 Net Ik valwe Al 31 March 2025 26.233 19,165 9,765 55,163 At 31 March 2024 32.749 12.932 66.872 Included withtn the book v*lue of IAnd artd buildin85 above is £nil12024.. £nill in respect of freehold land and buildings and £26,233 (2024: £32.7491 in respect of Short leaseholds. IS Flxed ojset Invegtments 2025 2024 Other investments 515 376 Pag¢ 23
CMSS Iyotes to the Financial Statements for the Year Ended 31 March 2025 Other inveStm¢tI Llsted iThveJtments Totgl Cost or Valuatlon At l April 2024 376 176 At 31 March 2025 376 376 Provl&lon for Impalrrnent Thar8e for year At 31 March 2025 139 139 139 Net I0k vglut At 31 March 2025 513 At 31 March 2024 376 376 16 Stoek 2025 2024 Stocks 340 340 17 Debtori 2025 2024 Trade dcbtors Prepayments and accrued income 39,208 179,383 46,558 248 474 218 591 295 032 Prepayments and accrued inwme includes £128,33312024.. £198,333) relatirtg tts prepaid rcnt. See note 19 for furthcr dctails. Page 24
CMSS IYote8 to the Finanei&l Slgtements for the Year Ended 31 March 2025 18 Credltors: aMonts falling due within one yur 2025 2024 Trade creditors Other taxation and social security Accruals and deferTed income 12,741 6,156 25,485 44.382 18.426 5.488 13,941 37,855 19 Obllgatlons under ]eS hlre purchase contrncts Operatlng lea#e commitments The tsustees Sied a new l O year leas¢ on l February 2017. The rent payable for the lease period was paid in advance in full therefore there is no finan¢ial commitment in this respect at the balanc¢ she¢t dat¢. Included within prepanentS is £128.333 (2024.. £198,333) for rent paid in advance, with £70.0(K) re¢ov¢rable within one year and £158,333 recoverabl¢ After more than one year. The value of non.cancellabl¢ operating lease payments recognised as an expense during the year was £70.000 (2024.. £70,000). 20 Pen8lon and other hern Detlned ¢ontrlbutlDn pe10Th scheme The charity oper81e5 a defined Contribution pension scheme. The pension cosi charge for the year represents ¢ontribuliolls payable by the charity to the scheme and amounted to £16,795 {2024 - £19,902) and this expenge has been allocated in 1] ¢0 unrestricied funds on the bBsis that it rela¢es entirely to the rnnning of the centre. 21 Ruerye8 Unrestrlcted revaluatlon reserve Total At l April 2024 Unre&lised Bain on investments Al 31 Mar¢h 2023 376 139 376 139 515 515 Unrestrleted rev#lutlon reserve Totol At l April 2024 Unrealis¢d gain on investments 292 84 292 At 31 March 2025 376 376 P¢ 25
CMSS Notes to the Financiydl Statements for Ibe Yevdr Endcd 31 March 2025 22 Fynds Other r¢tO8nised 84lnsl(loJsu) BAlante at I April 2024 Incoming res0rCeS Rejourc expended Trinsfe Unrestrlcted fundj Genernl UnTestricted fund Revaluation reserve 352.008 376 804.664 (689,458) 50.(70 139 352.384 804,664 1689,458) 50.OCM) 139 Desl%norfed Motor vehicle replacement nd Capital expenditure fund Building development &nd m4int¢rwic¢ fund Pension fund Building future needs fund New initiatives fund Condu¢tiv¢ education nd 80,000 100,o(x) 60,000 175,000 60.000 Joo,000 64,000 55,023 1,034,023 (60,000) TotAI UArtttrl¢ted fuThd$ 1386 407 689,458 139 R¢Jtri¢ted fund$ Social fund Mernorilll fund Parkinsons fijnd Garden fund 8,163 11,872 50,000 7,103 200 {2,039) {3,369) (s0,0} 938 Tot81 rejtrleted funds 77,138 6,346 50,000 Totsl fund8 1.463,545 695,804 139 Pa8¢ 26
CMSS Notes to the FinaneiAI Statements for the Yegr Ended 31 March 2025 B#lartce at 31 M&Tch 2025 Urtregtrieted funds General Unr¢5tricted fund Revaluation reserve 517,214 515 517,729 Deslgnaled Motor vehicle r¢pla¢¢m¢nt fi]nd Capital exp¢ndilure fimd Building development and maintenance fund Pen$ion fund Building fijre needg fund New ini¢iativ¢s fund Conductive education fijnd 140,000 100.000 175.000 51M),000 64,000 55,023 1.034,023 Total ynr¢$tTl¢ted funds .551,752 R¢$lrlcted fundi Social nd Memorial fund P8rkinson$ fund Garden furtd 6,324 8,503 6,165 Total rejtrlcted funds 20.992 Total fun 1.572.744 Page 27
CMSS Notes to the Financial Statements for the Yevdr Ended 31 March 2025 Other recognlsed Eainsl(lo$ses) B8l•n¢¢ 4¢ JI M•r¢h 2024 Balanee Y4t I Aprll 21123 Incoming resources Resources expended UDreJtricted fund GeneMI Unrestricted fimd Revaluation reserve 474.389 292 761,352 (883,733) 352,008 376 84 474.681 761,352 (883.733) 84 352.384 Deslxnoied Motor vehicle replacemenl nd Capitol expenditure fijnd Building d¢v¢lopm¢nt and marnt¢nan¢¢ fund Pension fund Buildin¥ future needs fund New initiatives fimd Conducliv¢ ¢du¢alion fvnd 80,000 100,000 80,0(H) 100.000 175,000 60,0(M) 500,000 64,000 55,023 1,034.023 175,000 60,000 500.000 64,000 55,023 1,034,023 TolAI urtruttl¢ted fllnd$ 1,508,704 761,352 883,733 84 1.386,407 Reilrict¢d Social fund Memorial fund Parkinwns fijnd Gardcn fund 8,984 15,102 50,CN)O 8,041 {1,8211 (3,230) 8,163 11,872 50,000 7,103 938 Total reAtrleted funds 5,989 77,138 Totsl funth 1,590,831 762,352 889.722 84 1463 545 Page 28
CMSS Notes to the Financial Statements for the YeAr Ended 31 March 2025 The Specific purposes for which the funds are to be applied are as followg.. The Designated ndS have been created by the Thstees lo b¢ as detailed in the names. The Restsvcied funds held are for. Social Fund The social fvnd has been established to allow clients of the centre the opportunity to go on holidays and to ¢njoy other soci41 activities. Memorial Fund The m¢morial fimd was ¢stablith¢d from specific donationy towards the cosls of a lagtinB memorial at ihe centre for two fomier clients. Parkinsons Fund The Parkinsons fijnd has been ¢51abli5hed from specific donations towards the costs of providing eondu¢¢ive education and other a¢tivitie5 for Parkin50n5 suiferers Wlthin the ¢entr¢. Durinb th¢ year il was found that there wa5 no restriction on the £50,000 donation received for this therefore we have made a transfer to unrestricted fijnds during the year. Garden Fund The Garden fund established from specific donations lowards the c05t of improving the garden area. 23 AnlyJl$ of rt¢t between funds Unrestrleted funds Gener81 Total furtd$ #t 31 Morch 2025 R¢Jtrlct¢d fundx TonBible fixed assets Fixed asset investments Current assets CutTent liabilities 45.698 515 1,549,921 44,382 9.465 55,163 515 1,561,448 44,382 11,527 Total n¢¢ assets ,551,752 20,992 1.572,744 Unrestrleted fund5 Gener81 Tot1 fundi at JI Marrh 2024 Re8trlet¢d fyndg Tangible fixed a58ets Fixed 8ss¢t investments Current assets Current liabililies 53.101 376 1,370,785 (37,855 13.771 66,872 376 1,434.152 37,855 63,367 Total net assets 1.386,407 77,138 1,463,545 Page 29
CMSS Notes to the Financial Statements for the Year Ended 31 March 2025 24 Analysis of net funds At l April 2024 cajh At 31 MAtth 21125 flow$ Cash at bank and in hand 1,138,780 203,737 1,342,517 Net debt 1.138,780 At l Aprll 2023 203.737 Fln8Dclng cash nows 1,342,517 At 31 March 2024 Cath at bonk and in hand 1,131,051 7.729 1.138.780 Nel debt 1,131,031 7,729 1,138,780 25 Related party trnnsaetloni There were no related paty transactions in the year. Page JO