2024-12-31-accounts

Company Registration Number- 02215153 The Charity Registration Number is :_ 299525 HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED (A company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2024

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Report and accounts for the year ended 31 December 2024 Contents Page Charity information Trustees. Annual Report Statement of directors, responsibilities Accountants. report Funds Statements.'_ statement of Financial Activities statement of Financial Activities- Prior Year statement Movements in funds Revenue Funds Income and Expenditure account Summary offunds 10 12 12 14 Balance sheet Notes to the accounts 14 1S

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 The Trustees present their Report and Accounts for the year ended 31 De(Ember 2024. which also comprises the Directors. Report required by the Companies Act 2006. Reference and administrative details The charily name. The legal natne ofthe charity 15.- HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED. The charity Is also known by ils operating name, Harrow MS Centre. The charltys areas of operatlon and UK charltable reglstratlon. The charity Is registered in England & Wales wth the Charity Cotnrnission in England & Wales ICCEVVI wrth charity number 299525. The charity doe5 not operate in 8ny overseas jurisdictions. Legal Structure of the charity The charity Is constituted as a company limited by guarantee, regiSte￿d under the Companies Acts The goveming document of the charity 15 the Mernoiandum and Artides of Association establishing the company under company legislation. The governing document is dated 29 January 1988 There are no restrictions in the governing documents on the operation of the Charity or on rts investment powers other than those Imposed by Charity Law. By operation of law all. trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are 811 individuals.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 rhe prlnclpal operatlng address, telephone number, emall and web addresses of the charoty are.'- Harrow School Fami Watford Road. HARROW Middlesex, HA13TS Telephone [phone] Etnail Addres5 [e-mail] Web addie5s httPs.l￿.har[oWm￿nt[e.co.uk The r￿iSter￿d office of the charity for Companies Act purposes is the same as the operating address shown above. The Trustees in office on the date the ￿port was approved Y￿rE-. Jeremy Ridout Anthony Flanigan Fotoula Karamouzos Farid Kazi Amit Pandoria Jane Perry Hetal Shah Brian Nutchey Gideon Schulman Appointed 5 February 2025 The following persons served as Tru8tee8 during the year ended 31 December 2024 :_ The trustees who served as a trustee In the reporting period, and, il applicable, their dales ol appointment or resignation during the year were".- Name Appolnted ReslgnedRetlred Jeremy Ridout Anthony Fl8nigan Fotoula Karamouzos Farid Kazi Amit Pandoria Jane Perry Helal Shah Brian Nutchey ObJe¢t$ and a¢tlvltle$ of the charlty The purposes of the charity as set out in its goveming document.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 The principal object of the Charity is lo offer therapies lo people with Multiple Sclerosis in order lo help manage the symptoms of the disease. The main activities undertaken in relation to those pu￿OSe5 during the year. The Charity's core treatments remain neUr￿phySI01herapY and oxygen treatment. Access lo these services is freely available ID all affected by MS, subject to treatments and Other service provisions being suitsble and beneficial to the individuals Concerned. and the charity's available resources. Treatments are under the guidance of the Head of Physiolherapy Services, the day-to-day management ol physiotherapy sessions is carried out by two Chartered Physiotherapists, supported by a team of professionals. Client services, advice and information During the year the Charity continued to call upon the expertise of professionals from a range of organisations for help with such matters as benefits advi￿. specialist MS services and rehabilitation. Staff Tr3ining and Development Our physiolherapy staffs continue to keep up to date with their professional skills, attending regular study days with stsff from other members of MS National Therapy Cenlres. Oxygen therapy staff and volunteers also undergo regular training consislenl with the standards laid down by MS National Therapy Centres meMbe￿h￿p During the year the￿ were a lolal of 25012023- 2481 members, of whom over half were active clients who came in for treatment and the remainder were family members, carers and supporters of the Charity and its work. Members are required lo pay an annual subscription of £30 at the beginning of each year. Membership lapses if the subscription is not paid within 12 months. The main activities undertaken during the year to further the charitys purpose for the public benefit. The main activities in the year were centered around offering services lo people affected by MS and other neurological conditions. The trustees hsve had regard to the Charity Comfflission's guidance on public benefit in mansging the activities of the charity. The contribution of volunteers during the year. The work of the Charity would not be possible without the continuing help of our volunteers. Particular thanks are due to the volunteer operators who helped with the oxygen chamber and to those who helped managè our system of claiming Gift Aid and also the many membèrs, friends and staff who contributed to our income through sponsored fundraising events and gave time and expertise lo help us. The Trustees would like lo thank them all for their generosity and support. The maln achlevements and performance of the charlty durlng the year.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 The trustees continued to monitor and develop the work of our staff and the services they offer lo our members. 1 Keeping people as active as possible. Providing classes with specialists including Physiotherapy, Yoga and Acupuncture. Offering regular support from our physiolherapisls to us&'al home, exercise programmes and lo signpost members to any additional support needed. 2 Improve mentsl health Continue to provide counselling sevices. Fundraising activities during the year. The Trustees are very grateful lo Trusts and Foundations for their continued generosity and support. The Trustees Mrish to thank all those who gave their time and effort in raising a crucial part of our income, without which the Charity could not continue. The Trustees also wished lo thank those who used their birthdays and anniversaries as occasions lo raise funds for the The difference the charity's perfom7an¢e during the year has made to the benefi¢iaries of the charity and wider so¢iety. The charity's performance during the year has enabled it to carry out the core treatments of neuro- physiotherapy and oxygen treatment. Access to these ServI￿S is freely available to all affected by MS, subject lo Irealmenls and other service provisions being suitsble and bèneficial lo the individuals concemed, and the charity's available resources. Benefits lo society as a whole include reduced costs lo NHS and Local Authorities in terms of medical and social care provision, since people are able lo live Independently for longer, and do not access hospital services as much as those who do not have the benefit of attending the MS Thèrapy Cenlre. A knock-on benefit of people maintsining their mobility is that they remain in employment for longer and pay taxes. structure, governance and management of the charity The methods used to ￿ruit and appoint new Charity trustees. Undèr the Memorandum and Articles, the number of Trustees is limited lo nine, including the officers of the Charity. A rotating system of retirement is in place in order to ensure the continued refreshment of the Board. Trustees are elected lo serve for three years, after which they are eligible to be re-elected for a further period of up to three years al the next Annual General Meeting, subject lo their availability and the needs of the Charity. The officers of the Charity (Chair, Treasurer and Secretary) are appointed from among their number by ordinary resolution of the Trustees. They hold office for three years from the date of their appointment as officers. and can be appointed for a further three years by their fellow Trustees if it is in the best interests of the Charity. Bankers CAF Bank Ltd, Kings Hill, West Malling, KENT ME19 4TA HSBC , 26-28 St Ann's Road, Harrow, MIDDLESEX HA1 1L4 Genga & Co., 588 High Road. Wembley, MIDDLESEX HAO 2AF

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 Financial review The charity's financialposition at the end of the year ended 31 December 2024 The financi81 position of the charity at 31 December 2024 and cornparatives for the prior period, as rnore fully detailed in the accounts, can be summarised as follows:_ 2024 2023 Net Income 151.1201 144,3621 Unrestricted Revenue Funds available for the general purposes of the charity Designated Revenue Funds Designated Fixed Asset Funds Total Un￿stActed Funds 3,376 32.062 159,643 79,8( 159,643 242.825 191.705 Restricted Revenue Funds 1.767 1,787 Totsl Funds 193,472 244,592 Financial review of the position at the reporting date, 31 December 2024 . The Charity's income is derived from the following main sources.. donations, membership subscriptions, legacies, fundraising income from trusts and foundations and many other fundraising activities. Income for the year increased by just over 2% but costs increased by over SO￿ resulb'ng in a deficit for the year of £51,12012023 deficit £44,362) Policies on reserves. The Trustees review the Charity's requirements for reserves in the light of the main risks lo the organisation on an annual basis. They have established a policy whereby unrestricted funds not committed or invested in tangible fixed assets held by the Charity should be divided between running costs, equivalent to not less than six rnonths normal budgeted expenditure and a Development Fund to be used lo implement future plans lo include thè possible development of new premises. Budgeted expenditure for 2025 is forecast to be £330,000 making the largel for reserves to cover six rnonths running costs of £165,000. In normal circumstances the Trustees believe that al this level they would be able lo Continue the current activities and commitments of the Charity in the event of a significant drop in funding. Availability and adequacy of assets of each of the funds

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Company Registration Number- 02215153 Trustees. Annual Report for the year ended 31 December 2024 The board of Iruslees is satisfied that the charitls assets in each fund are available and adequate lo fulfil ils obligations in respect of each fund. Details of The Independent Examiner Kenneth Pratt Member of the Institute of Chartered Accountants 18 Eddiscombe Road LONDON SW6 4UA Statement of the Directors ' and Tru$tee$' Responsibilities The charity's trustees are responsible for the preparation of the a¢¢ounls in a¢cordan¢e with the terms of the Companie5 Act 2006, the Charities Act 2011 and the Charities (Accoun15 and Reports) Regulations 2008. Nthithstanding the explicit requirement in the extant statutory regulalions,the Charities IAccounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according lo the FRS 102 SORP (Slalement of Recommended Practice for Accounting and Reporting by Charities) 2019. applicable lo all accounting periods beginning on or after 1 sl January 20191, (The SORPI, In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial slalements for each financial year which give a true and fair view of thè slate of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial slalements the Board is required lo - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them consislenlly,. make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity will Continue in businèss", slate whether applicable accounting stsndards and stslemenls of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements., The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and of the surplus or deficit of the charity for the year.

HARROW MULTIPLE SCLEROSIS THERAWI CENTRE LIMITED Conwany Registration Nurnber- 02215153 Trustees. Annual Report for the year èndéd 31 December 2024 The Trustees are a130 responsible for maintsinin9 adequate accounllng records which disdose with reasonable accuracy al any time the financial pOsi￿On of the charity and which are sufficient lo show and explain the chantys transaction8 and enable them to ensure Ihat the finan¢i81 statements comply with the Companles Act 20CE and comply with regulations made under the Charities Act. They arg also responsible for safeguartllng the assets ol the chaiity and hence for taking reasonable stops forlhe prevenllon and delecti¢M of fraud and other i￿gUlarities. The Trustees aro also r88prinsibl8 for the conlenl8 of the Tru8lee8' report. and the stslutory responsibility of the Independent Exambner in relatson to the TfUSteas' roport is limrt8(1 lo oxamining tho rèport and ensuring that . on the face of the r6port, thore ara no material Incon8istencie8 with the figures disclosed in Ihg fin8ncial statements. Method of prgparallon of accounts - Small company provlslons The flnanclal statemant8 ar8 set out on page8 9 to 22. Tho flnancial statements hav8 beèn preparod implementing the FRS 702 SORP Istatemgnl of Recommended Practice for A¢¢ounling and Rtrptsrting by Charitie812019, applScable lo all accounting periods beginning on or aft•r 1 st January 20191, IThe SORPI, gnd in a¢cordant8 ￿￿th the Financial Repo￿ng Standard 102, l•ffe¢live 151 January 2018} Thèsa finan081 Btatemenls have been prepared in accordance wrth th• provlBions In Part 15 of th• Companies Act 2006. applicable to Goryanles subject to the 8mall companie8 reglm&. This report wa8 approved by th& board of tru$le•8 on JEREMY RIDOUT Direct¢¢ and Trustee

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED R•port of thè Ind•p•ndènt Examiner to the Tru$tee$ of the Charitable company on the accounts for the y•ar •nd•d 31 Dec•mb•r 2024 I report on the accounts of the company lor the year @nd8d 31 DÈc8mber 2024. which are sel out on pages 9 to 22. Respectlv• duwos of trusts￿ and gxamlnor The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the prep8r8lion of the accounls. The trustees consider th81 an audit 15 not required for this year under section 144121 of the Charities A¢t 2011 (the 2011 Acll and that an independent examination is needed. Having satisfied myself that the charty is not subject lo audit under cornpany law and is eligible for independent examination, il is my responsibility lo.. exarrine th8 accoun18 under section 145 01 the 2011 A¢t'. lo follow the procedures laid down in the general Directions given by the Charity Commissioners under se¢tion 145151 of Ihg 2011 A¢t, and lo siale whether particular maltgrs have ¢ome to my atlention. Bo8b8 of Indgpond•nt gxmlngr' roport My examination was carTied out In accordance wlh the gener81 Directions given by the Chanly Cornrn15510ners. An ex8minalion Includes a review of the accounting records kept by the charity and companson ol the accounts presented with those records 1181s0 Includes consideration of any unusual items or di$c5o$ures in th8 accounts. and seèking explanations from you as trustees concemin9 such matters. The proGgdur8s undertaken do not provlde all the e￿dence that would be r8qulred in an audit and consequently no opinion is given as to whether the accounts present a'true and lair view, and the report is limiled to those matters sel out in the statement below. Indgpond•nt •xamin•rf8 •tat•m•nt In connecllon wrth my examination, no matter has come lo my allen110n.' 111 which gives me reasonable Cause lo believe that in any material respect Ihe requirements". lo keep accounting records in accordance wlh sectr'on 386 of the Companies Act 2006.. and lo pr8par8 accounts which accord with thg accounting r8¢ords. Comply with the rèquir8m8nls ol sèction 396 01 tha Companies A¢1 2006 and wilh the methods and principles ol th¢ Slalomenl ol Recommended Practice.. Accounting and Reporting by Charities has not been mel, or 121 lo whi¢h in my opinion, attention Should be drawn in order lo enable 8 proper understanding of the accounts to b& reached. Slgn8d:_ Kenneth Pratt- Independent Examiner Member of the Inslilule of Chartered Accounts 18 Eddiscombe Road LONDON SW6 4UA

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED . Statement of Financial Activities for the year ended 31 December 2024 Statement of Financial Activities (including the Income and Expenditure Aecount for the year ended 31 December 2024, as required by the Companies Act 2006) SORP Rel Currontyoat Unrestricted Funds Cutt•nt yO8r Restricted Funds Currontyoat Total Funds Prior Y•ar Totsl Funds 2024 2Q24 2024 2023 Income & Endowmènts from.. Donations & Legacies Charitable activIt￿S other trading activities Investments A1 7.864 5.313 29.728 2.194 227,864 5.313 29.728 2.194 219.718 3.403 32.344 2.816 Totsl Income 265,099 265.099 258,281 Expendlture on.. Raising funds Chantable a¢tivit B1 B2 5.833 310.386 5.833 310,386 6.589 296.054 Totsl expÈndlture 316,219 316.219 302,643 Net Income forthe year 151,1201 151.120 144,3621 Net income after transfers A-B-C 151,1201 151.1201 144,3621 Net movement In funds 151,1201 151.1201 144,3621 Reconciliation of funds'.- Total funds brought forward 242,825 1,767 244,592 288,954 Total funds carried foNRrd 191,705 1,767 193.472 244,592 The'SORP Ref indicated above is the classification of income set out in th& fomal SORP documents. As ￿quired by paragraph 4 60 of the SORP. the brought forward and Carried forward fun¢Js above have been agreed to the Balance Sheet. A 8&parate Statement of Total Recogni88d Gains and Losses is not required as this statement include8 all recogni88d gains and losses. All th? prior y88r transactions w8re unrestricted it8ms, and no further analysis is required All activities derive frorn continuing operations The notes attached on pages 16 to 22 forni an integral part of these accounts.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED . Statement of Financial Activities for the year ended 31 December 2024 Prlor Yéa Prlor Yèar Prlor Yéa Total Funds SORP Ref Unr•striCted Funds Rostrictèd Funds 2023 2023 2023 Income & Endowment5 frorn.. Donations & Legacies Charitsble activitEs Other trading activities Investments Other A1 219.718 3.403 32.344 2.816 219,718 3,403 32,344 2.816 A3 AS Total income 258,281 258,281 EX￿nditU￿ on.. Raising funds Charitable activites Other Tax on surplus on ordinary a¢twil B3 Other taxation B1 B2 B3 6.589 296.054 6,589 296,054 B3 Totsl expendilure 302,643 302,643 Net gains on investrnents Net income forthe year 144.3621 144,3621 Tran5fer5 betW88n fund5 Net incom8 aftertransf8r5 144.3621 144,3621 Net movement In funds 144,3621 144.362 Reconclllatlon ot funds... Total funds brought forward 287,187 1,767 288,954 Total funds carriod forward 242,825 1,767 244.592 All actlvltles derlve fmm contlnulng operatlons A 8&parate Statement of Total Recogni8ed Gains and Losses is not required as this statement include8 all recogni8ed gains and losses. The notes attached on pages 16 to 22 forni an integral part of these accounts. 10

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED . Statement of Financial Activities for the year ended 31 December 2024 HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED- Resources applied in the year ended 31 December 2024 towards fixed assets for Charity use:_ 2024 2023 Funds generated in the year as detailed in the SOFA Resour￿$ applied on functional fL%ed assets other applications of funds Net re8ources available to fund charitable activities The notes attached on pages 16 to 22 fomi an integral part of these accounts.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED . Statement of Financial Activities for the year ended 31 December 2024 Movements in revenue and capital funds for the year ended 31 December 2024 Revenue accumulated fund¥ Unrestricted Funds 2024 Rpstricted Fund8 2024 Totsl Lastyear Tot81 Fun(ts 2023 2024 Accumulated funds brought foward 83,182 1,767 84,949 129,311 Recognised gains and losses before transfer8 51.1201 151,1201 144.3621 32,062 1,767 33.829 84,949 Closlng revenue funds 32,062 1,767 33.829 84,949 Designated re¥8nu8 fund8 included within the unre8tricted fund8 above Totsl Lasty•ar Tot81 Fun(ts 2023 2024 At 1 January Transfer Itollfrom ￿VenUe accumulated funds 79,806 147,7441 79.806 At 31 December 32,062 79,806 The purposes for which these funds have been designated are described in Note 19 to the accounts. Fixed a¥¥et funds D88iynstsd Fund$ 2024 Rostri¢t•d Fvnd¥ 2024 T¢)tsi Fvnd¥ 2024 L8¥tyo8r T¢)tsl Funds 2023 Al 1 January 159,643 159,643 159.843 At 31 December 159,643 159,643 159,643 The purposes of the transfers to fixed asset fund5 are described in Note 19 to the accounts and under the accounting policy'Aeeounting for capital grants and fixed a8sel funds,. Summary of funds Unrestricted Restricted Totsl Last Year and Funds Funds Total Funds Deslgnated funds 2024 2024 2024 2023 Revenue aceumulated funds Revenue designated fund8 Fixed a88el funds 1.767 1.767 32.062 159,643 5.143 79.8 159.643 32.062 159.643 Total funds 191,705 1,767 193,472 244,592 The notes attached on pages 16 to 22 fomi an integral part of these accounts. 12

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED . Statement of Financial Activities for the year ended 31 December 2024 HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Income and Expenditure Account for the year ended 31 December 2024 as requlred by the Companies Act 2006 2024 2023 Incorne Income from operation5 41,691 71.283 Investment income Interest rec8ivabl? 2,194 2,816 Gross incom8 in th8 year before exceptional items 265.099 258,281 Gross incom8 in th8 year including exc8Ptional items 265.099 258,281 Expenditure Charitable eX￿ndIture, exduding d8preciation and amortis8tion Depreu8tion and 8morhsation Fundraising costs Governance costs Reali88d 108888 on disposals of social investments which are prtyJramme relatsd 308.436 1,850 5,833 100 293.356 2.618 6.589 Total expendlture In the year 316,219 302,643 Not income before tax in the financial year 151.1201 144,3621 Tax on surplu8 on ordinary aelivities Net Income after tax In the flnanclal year 151.120 144,3621 Rètainad surplus for th• financial yèar 151.120 144,3621 All activities derive from continuing operations In accordance with the provisions of the Comp2niès Act 2006. the headings and subheadings Used in the In¢ome and Expenditure account have been adapted to reflect the spe￿al nature of the charity's activities. Thè not•s attaeh•d on pagas 16 to 22 fomi an intègral part of thèsa aeeounts. 13

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED - Balance Sheet as at 31 December 2024 SORP Note Ref 2024 2023 Fixed assets Tangible assets 10 A2 2,435 4,285 Current a¥¥ets Debtor5 11 B2 11.616 80.000 128,938 7.651 80,000 181,205 Investments held as cuirent assets 12 B3 Cash at bank and in hand 84 Total current assets 220,554 268,856 Creditors.. amounts falling due within one year 13 C1 129.5171 {28.5491 Net current assets 191,037 240.307 The total net assets of the charity 193,472 244,592 The totsl net assets of the charity are funded by the funds of the Charity, as follows:. Restrlcted funds Restricted Revenue Funds 16 D2 1,767 1,767 1,767 1,767 Unr•striet•d Funds Unrestricted Revenue Funds 16 D3 3,376 3,376 Designated Funds Designated Revenue Funds Designated Fixed Asset Funds 16 D3 32,(E2 159,643 79,808 159,643 16 D3 191,705 239,449 Totsl eharlty funds 193.472 244,592 The'SORP Ref indicated above is the classification of Balance Sheet item5 as sel out in the forrnal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audrt undei section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordan￿ with section 476 ofthe Act. 14

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED - Balance Sheet as at 31 December 2024 The directors ackn￿edge thair rèsponsibilib.es for complying wth thè wulrgments ol the Cornpanl8s Act 2006 wlh respect to accountiThJ records and the preparation ol accounts. The charity is subj8¢tto Independent Examin'on under charity legislation. and the report ol the Indep￿dent Examiner is on page 8. The fin8ncial ststernents have been prépar￿ In accordance wth the prowsKn$ in Part 15 ofthe Companiès 20CE. 8pplicable to companie$ subject to tho small companie8 regime. JEREMY RIDOUT Trustee Approved by the i)oard of trustee8 on The noteg attach•d on pag•• 18 to 22 form an Intsgr•l p•rt of tho•• *¢¢ounts.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 1 Accounting policies Pollcles relatlng to the productlon of the accounts. Basis of preparation and accounting convention The account5 h8ve been prepared on the accruals basis. under the historical c05t convention, and in accordance wth the Financial Reporting Standard 102. leffe¢tive 1st January 20161 and 'FRS 102 SORP (Statement of Recommended Praclits for A￿Ounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1st Janusry 20191. (The SORPI, published by the Charity Commission in England & Wales ICCEWI. and in accordance with all applicable law in the charity's jurisdiction of ￿giStration, except that the Charity has prepared the financial statements in accordan￿ with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, 8pplicable to all accounting period5 beginning on or after 1st January 20191, (The SORPI. in preference to the previou$ SORP, the SORP 2005, whi¢h ha$ been withdrawn, notwilhslanding the fa¢t that the extant statutory regulation$, the Charities (Acwunts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done lo accord with current best pr8Ctice. Golng Concern Having considered the period twelve tnonths from the date of the approval of these finan￿al statements znd the Centre's financial resourtss the Trustees consider that the charity has adequate resources for this period. Accordingly. the going con¢em basis continues to be used In p￿parIng the finanrial statements as outlined in the Statement of Trustees Responsibilitie5 on page 7. Risks and future assurnptions The ¢harity is a publi¢ benefit entity providing facilities and resources lo people with MS and other neurological ¢onditions in Harrow and the surrounding area. Volunteeys In accordan￿ with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6. Policies relating to assets. liabilities andprovisions and other matters. Tanglble Ilxed assets Individual fixed assets costing £100 or more are capilalised al cost and are depreciated over their eslimaled usefLJI economic lives on a straight line basis as follows. Furniture, fittings and equipment.. 5 years Leasehold improvements- remainder of lease

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 Debtors Trade and other debtors are ￿¢09n1$e￿ at the settlement amount due after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. Creditors and provisions Creditors and provisions are recognised where the charity has a present Obligation resulting from a past event that will probably result in the transfer of amount due to selue the obligation can be measU￿d or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Cash and bank balance5 Cash held by the charity is included al the amount a¢tually held and counted at the year end. Bank balan￿$, whether in dit or overdrawn. are shown at the amounts properly ￿conc11ed to the bank statements. Penslons. deflned contrlbutlon schemes The charity operates a defined contribution pension scheme. Contributions a￿ charged to the profit and loss account as they becorne paysble in accordance wth the rules of the 5chetne. Fund Accounting Unrestricted funds are available for use at the discretion of the trustees in fvrtherance of the general objectives of the charity. Designated funds are Un￿strICted funds e8rmarked by the Trustees for particular purposes. Re$trided funds are subje¢ted to restrictions on their expenditure imposed by the donor or through the term$ of an appeal or as implied by law. There are no endowment funds. 2 Liability to taxation The Trustees consider that the charity Satisfies the tests set out in Paragraph 1 Schedule 6 of the Financ8 Act 2010 for UK corporation tsx purposes. Accordingly, the Charity is potentially exempt from tsxation in resped of income or capitsl gains ￿￿1Ve￿ within categories covered by Chapter 3 part 11 of the CorpDration Tax Act 2010 or Section 256 of the Taxation of Chargeable Gsins Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax 1$ not re￿Verable by the charity, and is the￿fOre included in the ￿levant costs In the Statement of Financial Adivities. 3 Wlndlng up or dlssolutlon of the charfty If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and Iiabilrties, the assets represented by the accumulated fund shall be tr8nsferred lo some other charitable body or bodies having similar objectives to the charity. 4 Significance of financial instruments to the charity's position There are no financial instruments which are 8ignific8nt in relation to the charity's financial position.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 S Net surplus before tax in the financial year 2024 2023 The net surplus befo￿ tax in the financial year is stated after charging:_ Depreuation of owned fixed assets Pension costs 1,850 3,985 2.618 3.771 6 The contribution of volunteers The Charity depends on the support of its volunteers, which is much appreciated. The arrangements wrth volunteets Is difficult to value in monetary terms and have not been recognised in the Statement of Financi81 Activities. The volunteers and the ¢harity a¢￿pt and ag￿e that no contract of employment is Created by these arrangements. 7 Staff costs and emoluments Salary ￿$ts 2024 2023 Gross Salaries excluding trustees and key management personnel Employer's National Insurance lor all staff Employer's operating costs of defined contribution pension schemes 240,174 12,113 231.495 10,876 3,985 3.771 Totsl salaries. wages and related Costs 256,272 246,142 Numbetr¥ of full dme employees or full dme equlvalents 2024 2023 The average nurnber of total staff employed in the year was 17 16 The average number of part lime staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent number of all 5tsff employed in the year was 15 14 17 16 The e5timatsd equivalent number of full time staff deployed in differentactwities in the year was.". Engaged on charitable activities Engaged management and adrninistration 16 15 The estimated full tirne equivalent number of allstaff employed a5 aljove 17 16 Neither the trustees nor any persons ¢onnected wth them have received any ￿MUneratIon from the charity or any ￿lated entity, either In the current 01 prior year. No employees le￿iVed emoluments (excluding pension costs) in excess of £60,000 per annum. 8 Defined contribution pension schemes The charity operates a defined contribution p8nsion scheme, th8 COSt5 of which are shown above.

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 Any liabilites and assets aSSOCiated with the scheme 8re shown under debtors and creditors. 9 Remuneratlon and payments to Trustees and persons connected wlth them No trustees or persons connected wth them rec*ived 8ny remuneration from the charity. or 8ny related entity. 10 Tangible fixed assets Leasehold Furniture, Improvement fittings and equipment Cutyenf Year Total Co$t At 1 January 2024 40,4 108.461 148,867 At 31 December 2024 40,406 108,461 148,867 Depre¢latlon At 1 January 2024 Charge for the year 40,4 104,176 1,850 144,582 1,850 At 31 December 2024 40,406 106,026 146,432 Net book value At 31 December 2024 2A36 2,435 At 31 December 2023 4,285 4,285 11 Debtors 2024 2023 Prepayments and accrued income Other debtors 11,044 572 7,133 518 11,616 7,651 12 Inve$tmgnls hgld as Current a$$gts at market valug at 31 Dgcgmbgr 2024 2024 2023 Cash on deposrt- more than 3 months noti 80,000 80,000

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 13 Creditors: amounts falling due within one year 2024 2023 Accru818 PAYE. NIC VAT and other taxes Other creditors 3,647 4,693 20,209 3,173 22,740 29,517 28,549 14 Income and Expenditure account summary 2024 2023 At 1 January 2024 Surplus after tax for the year 244,592 151,1201 288,954 144.3621 At 31 December 2024 193,472 244,592 15 Partlculars of how partl¢ular fund$ are r9prosentod by as$91s and Ilablllllgs At 31 December 2024 Unrestricted Designated fundts Restricted Total funds fund8 Funds Tangib￿ Fixed Assets Current Assets 1157,2081 218,787 129,5171 159,643 2,435 220,554 129,5171 1,767 Current Liabilities 32,082 159,643 1,787 193,472 At 1 January 2024 Unrestricted De5igThated funds Restricted Total funds funds Funds Tangib￿ Fixed Assets Current Assets 1155,3581 187,283 128,5491 159.643 79,806 4,285 268,856 128,5491 1,767 Current Liabilities 3,376 239,449 1,787 244,592 16 Change In total funds over thg year as shown In Note 16 . analysgd by Indlvldual funds Funds brought Mov8m8nt In forward frorn funds in 2024 2023 Tronsfors between funds In 2024 Funds carrled forward to 2025 See Note 17 See Note 18 Unrestncted anddesignated funds."_ Unreslricled Revenue Funds Designated Revenue Funds 3,376 79,8( 151,1201 47,744 147,7441 32,062 20

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 Designated Fixed Asset Fund8 159,643 159,643 Totsl ￿n￿strIcted and deslynated funds 242,825 151,1201 191,705 Restricted funds... Equipment and equipment m8intence fund 1,767 1,767 Totsl restricted funds 1,767 1,767 Total charity funds 244,592 151,1201 193,472 17 Analysis of movements in funds over the year as shown in Note 16 Other lth¢om Expondlturt Galn8 & Mov8m8nt Lo$$es 2024 In funds 2024 2024 2024 Unre$trf¢ted and deslgnated funds... Unreslricled Revenue Funds 265,099 1316,2191 161,1201 265,099 1316,2191 151,1201 Gain5 and losses are detaI￿d in notes 0,0, D, O and O 18 Detalls of transfers between funds The transfers shown in note 16 above are... 2024 Transfers toll from) Unrestricted Funds to Cover deficits on Restricted Fund$ or when funds are lawfully reallocated Tollfroml Designated Revenue Funds 47,744 147,7441 Net transfers 19 Tha purposes for which the funds as Unrestricted anddesignated funds."_ These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities. and . subject lo charity legislation. are free from all restrictions on their use. The designated funds are expendable at the discretion of the Trustees in the furtherance of the objects of the Charity in Implementing future plans, Including the possible developtnent of new premise5. Unrestricted Revenue Fund5 Designated Revenue Funds Restricted funds... Reslrieled Fixed Asset Funds This represents donations made for the specific purpose of providing and maintaining equipment. 21

HARROW MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED Notes to the Accounts for the year ended 31 December 2024 20 Ultimate controlling party The charity is under the control of its legal rnembers. The company is Itd by guarantee so every member of the ¢harity is obliged to contribute such amount as may be reqUI￿d not exceeding £1 to the assets of the cornpany In the event of it5 being wound up while he or she Is a member, orwilhin one ye8r after he or she ceases to be a member. 22