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 A￿lItor
Fawl¢y House
2 Re8atts Pla
Marlow Road
Boume F￿d
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¢ an￿￿1 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 O￿l￿rg 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 tr￿Ment, 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¢ ag￿ed 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 o8joci￿ed 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 s￿55 ¢li¢nts per
week, with the curren( M￿lmuM 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 rEquirem￿t8 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 perforn￿De¢
The has been 8 trAnsitional ycar for the charity. The CEO. Service Manager A¢LounLS Ma￿￿er 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 st￿1cc. 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
T￿e1Ve 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¢ Continuo￿4]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 Ex￿Ul1Ve COM￿ltte¢ 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 bre￿h 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
CTr8￿ed 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 Tel*tionship5 With the edu¢alion secior
Extending opportunitL¢S for outreach
. RaLSln8 aw&rene8s of volunteering opportuniiics
Improving our preseD¢¢ on social media
Struclure? Rovern*nee And mlfjaymeni
Nalure ofRovernlnR docmmeftt
CMSS is & chaTltahl¢ wmpany limited by guar￿1¢¢. 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 Ass￿l&ll0n. In the eveni ofthe company bein¥ wound up the members are required to conrribuie An
amount nol exceedin¥ £5.
Reermlimeul I￿14PpOIn1￿elll 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¢ EX￿Ul1V¢ Committee
and serve for a period of on¢ yeor, after which they are eligible for reweleciion. Tru51ecs can bc C￿oPted 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 M￿lMuM of foUrt￿n members, and is a￿oUntable
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
ArrrtttgeJ￿ntsj0ff.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 ra￿S 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
Objec￿Ve5 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 charit￿lE ¢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$ibl¢ for thc rnaintcnance and inte￿rity of ihe corporate and financial infomatio
includ¢d on the charitable company's websit¢. LegislAtIOn 8overnin8 th¢ pr¢paTation and di&s¢mir)aiion of
rinancial s14t¢ments may diffcr from legislation in other jurisdicttons.
DSi¢loJure ofinformitlon to iuditor
EaGh truslcc has tHken steps thai they oU￿t to have tuken as a trust￿ im ordcr to make th¢rns¢lv¢s 4wpr¢ of any
relevant audit information and to rstabli5h that the eh8rity's auditor is awdTC of that information. Th¢ tNsiees
confimi tha¢ th¢re is no relevant Informati￿ that they know of and ofwhich they know th¢ auditor is unhware.
Reappolntrnent of *udltor
The oudirors Sicrlin8 Grove Accountants Limitcd ore d¢em¢d to be ruppoint¢d under section 487(21 of the
Companies Act 2006.
Th¢ annual repurt wws approved by th¢ trus(ccs of the charily on
2bl11.125and
signed on its behaifby..
Mrs
'rru$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 b￿n propcrly prcpAred in Accordanc¢ with United KiM¥dom G¢n¢rally Accepted Accounting Pra¢tice;
and
have been prepared in Occord￿n¢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 5￿teMentS 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 Trust￿5. 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 neCes￿ry to ¢nabl¢ thr pr¢p#ration ol. linancial
stalEmenls that are free from m*t¢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¢ I￿￿tee9 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
a￿ordance 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¢gUI￿1¢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 nO￿￿omplian£c.
Assessing ihe su5CePtibility of ihe financial statetnenl¥ to matcrial mis$tat¢m¢nl in the light of the Charities.
control environment. which wc assessed io be low,.
rnsuring that the en8agernent team had the approprio(e competence and capabilities to recogni
noD-¥omplian¢¢ with laws regulations, through appropriate training and briefjngs.. and ihat (hey rcmained
alert io the po55ibility of nO￿￿omPlian¢e Ihroughout the enga&cfftertt.
Ux ofour rtport
This report Is made solely to the chllrilablc company's irus(ees, as o body. in ac¢ord&ttce with Chapl¢r 3 of Part
16 of the Companies Ad 2006. Our audit work has been undrrtaken so that we might ststc to the ¢hority's
tNs¢ee8 those matter5 we are required 10 5talc to them in an &uditi?r'g report and for no othcr purpose. To the
fulle51 exlcnt pcmittcd by law, we do nol accept or &8sumc responsibility to Bnyone othcr than the charitable
company and its trustees as a body, for our audit work, for this report. or for the opinions w¢ have fom)ed.
Mr Giwnni Pictro A
asanti FCCA (Senior Statutory Auditor)
For and on behalf of Sterling Grove ALcount&nts Limited, Sthiutory Auditor
Fawl¢y House
2 Regatla Pl
Marlow Road
Fjourne End
Buckin￿bam$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)
Tot*l
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¢onelll*tlon 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 eXpendi￿re
{883,7331
5,989
1889.722
Net expenditu
Trhnsfer fromlliol rev¥lu#tion resery¢
Other ret0￿1•¢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$¢ in debtors
Incrcasglldccrcasel in ¢reditors
17
76,441
6.527
122,524
{2,1301
Net cash flows from oper&tin8 activitics
167,800
125,546
C8•h Il•wi from Invegtlng Aetlvltles
Interest receivable and similar income
Purchasc of ian¥ible fixed ￿SetS
Incomc from dividend¥
39,275
13,352)
14
33,609
13441
io
14
Ne¢ c&¥h flows from inve5tin8 DCtivitLe5
33.275
Net increase in cash and cash equivalen
20J.737
7.729
Cash and c￿h equivalcnts ai l April
Cash And cosh equivalents at 31 March
1,138,780
1.342.517
1,138,7110
All ol'the wh tlows are derived from continuin8 opcr&tions durin8 thc abovc two pEri¢yJ$.
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
BUckIn￿hamShLrt
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
Sumrn*ry of $ignllltant geeounling pollclei Bnd key i¢¢ouD¢l*g ¢$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 (appli￿ble 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
r￿OgnIsed 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 rela￿d 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 T￿ation 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
Depreci￿lon 15 provided on tangible fixed ￿5¢ts $0 35 to WTile oif th¢ cost or v￿￿1170n. less any tstirn*d
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 Strai￿1 line basis
Evcnly ovcr 4 to 10 Y￿rS
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 b￿d 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 evid￿re that thc rhariry will not be able
to collect all amounts due according to ihe original iemis of the Tcceivablcs.
CAsh and c•8h equlv8l*ntJ
C&sh and c4sh equivlllents comprise c￿h 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 dI￿r¢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& rEl￿1ng 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¢￿yme￿L
Fln#n¢l*l In$trumentJ
CIAs,Flflcailon
Financial asscts and financial liabilit1¢5 are r￿0&nISed when thc charity becomes a party to Ihe COntr￿lun1
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
Reco￿1110￿ ￿e&sUremeNt
All tinanCi￿ Nssets and liabilities Trre Initially tne&8ured at transaction price l*n¢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 li*biliiiCS arc dcTCCO8nlScd only when the obli￿ation 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 re￿IVed from li51ed investments
Int¢resi rec¢ivabl¢ and similar in¢om¢'
In￿eSt 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 ta￿1b]r flxd ossc(8 for charity's own use
1,000
7 Expendlture on ¢h•rltable ietlvltles
Unwtrkted
Tot*1
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
Le￿1> 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¢oMin￿l0ut8o1ngI resources for the year include..
2025
2024
Audit fees
Lo35 on dis￿s￿l 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 A￿dItors, 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 I￿k 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 I￿0k 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: aMo￿nts 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 ]e*S￿ hlre purchase contrncts
Operatlng lea#e commitments
The tsustees Si￿ed 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 prepa￿nentS 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 pe￿￿10Th 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#lu*tlon
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
res0￿rCeS
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$ion fund
Building fij￿re needg fund
New ini¢iativ¢s fund
Conductive education fijnd
140,000
100.000
175.000
51M),000
64,000
55,023
1.034,023
Total ynr¢$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 An*lyJl$ 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
Tot*1 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