2020-12-31-accounts - The Berkshire Multiple Sclerosis Therapy Centre Limited

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		Page No.
Report ofthe Trustees		1 —9
Statement ofFinancial Activities		10
Balance Sheet
Notes to the Accounts		12—27
Independent Examiner's	Report	28

		Notes	Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			2020	2020	2020	2019
Income and endowments	from:
Donations &legacies
Donations 8 subscriptions			187,136	147,721	334,857	269,068
Legacies			1,000		1,000	3,000
Grants receivable			37,070	11,093	48,163	20,505
Charitable activities
Payments for equipment			110		110	1,356
Other income
Other trading activities
Fundraising activities			35,888		35,888	131,450
Treatments to those without MS			2,970		2,970	15,190
Electricity —Feed in Tariff			1,322		1 322	1,197
Shop activities			1,589		1,589	6,994
Rent received			225		225	6,250
Investments		9	~29		291	396
Total			~267 1	158814	426415	~45 406
Expenditure on."
Raising funds
Fundraising activities		10	92,146		92,146	120,202
Shop activities			1,087		1,087	5,290
Charitable activities
Cost ofactivities in furtherance
ofthe charity's objects		11	201 980	170420	372400	368445
Total			295213	170420	~46 633	~49 937
Net expenditure		22	(27,612)	(11,606)	(39,218)	(38,531)
Transfers between funds
NET MOVEMENT IN FUNDS FOR		YEAR	(27,612)	(11,606)	(39,218)	(38,531)
Funds at the start ofthe	year		827340	326842	1154182	1192713
Funds at the end ofthe year

ONATION	S	AND SUBSCRIPTIONS
			2020	2019
			Z
Membership		subscriptions	6,196	6,520
Donations:
Individuals			83,986	101,173
Gift aid tax		redaimed	12,635	19,503
Charitable		trusts	218,017	118,983
Companies Voluntary Charity of	groups the Year		11,441 2,257 ~32	17,530 5,359

GRANTS RECEIVABLE
	2020	2019
Aldermaston Parish Council	100	100
Binfield Parish Council	500	750
Bracknell Town Council	1,200	1,100
Bray Parish Council	300	350
Burghfield Parish Council		'/,450
Charvil Parish Council	150
Crowthome Parish Council	400	400
Earley Town Council	500
Finchampstead Parish Council	1,O0O	1,000
Holybrook Parish Council	350	350
Henley Town Council	1,000	1,000
HMRC —National Insurance	4,035	3,000
Pangboume Parish Council	300	300
Purley Parish Council	400	400
Reading Borough Council Reading BC- COVID-19 Small Business Grant	7,800 25,000	7,800
Royal Borough ofWindsor 8 Maidenhead	1,000
Sandhurst Parish Council	350	400
Shinfield Council	800
Speen Parish Council	193	195
Sunninghill 8 Ascot Parish Council	350
Tadley Town Council	550	500
Theale Parish Council		200
Tilehurst Parish Council	200
Twyford Parish Council	160	110
Warfield Parish Council	350
Wargrave Parish Council	150	150
Winkfield Parish Council	500	500
Wokingham Without Parish Council	275	200
Woodley Town Council	250	250
FUNDRAISING ACTIVITIES —INCOMING RESOURCES
	2020	2019
Gift Aid tax reclaimed	28,493	2,406
Activities	39	98,566
Public collections	7356	30478
RENT RECEIVED
	2020	2019
Room Hire		1,000
Tenancy	225	5250

1. COST OF ACTIVITIES	IN FURTHERAN	CE OF THE C	HARITY'S 08JE	CTS
	Physio- therapy 2020f	Oxygen therapy 2020 f	Counselling 2020f	Yoga 2020f	Chiropody 2020f	Art therapy 2020 f.	Complementary therapies 2020f	Support Network 2020f	Total 2020f
Direct costs:
Staff	141,017	8,565	12,114	2,147	3,120			36,727	203,680
Training and recruitment	978								978
Equipment and	13,842	10,280							24,122
consumables
Masks		2,055							2,055
FESEquipment	137								137
Info Day costs Allocation ofsupport costs	44,173	12,624	3,607	1,804	5,410		5,410	68,390	141,418
(see note 17)	~K~	~~	~id'
	2019	2019	2019	2019f	2019	2019 f	2019f	2019	2019 f
Direct costs:
Statf	147,004	5,480	13,081	1,444	8,820	330		15,289	191,448
Training and recruitment Equipment and	1,861 10,031	97 13,688							1,958 23,719
consumables
Masks		4,414							4,414
FES Equipment	2,210								2,210
Info Day costs Allocation ofsupport costs (see note 17)	~45	~1284	~96 2	~1	~507	~5 ~~a		69268 ~65sz	~JI9S

ANGIBLE FIXEDASSETS
	Land &	Fixtures,
	buildings	fittings 8
	f	equipment	Total E
Cost
At 1 January 2020	825,612	666,836	1,492,388
Additions		24 145	24 145
At 31December 2020	825612	~69 921	1516533
Depreciation
At 1 January 2020 Charge for the year	277,412 13212	361,604 ~0790	639,016 64 002
At 31December 2020	290624	~4123 4	~70 018
Net book value
At 31 December 2020
At 31December 2019

			2020	2019
Goods Masks	for	sale	896 1 125	1,014 ~70

DEBTORS
		2020f	2019 f
Other debtors P repayments		13,248 ~13 22	10,846 9 388
		'iZG
CREDITORS: Amounts	falling due within one year
		2020f	2019
Trade creditors		5,329	3,515
Other creditors			2,828
Taxation and social security Accruals and deferred income		6,977 72 884	4,957 ~54 79

					2020	2019
Direct charitable activities					6	7
Fundraising					2	2
Management		and administration
he aggregate		payroll	costs ofthese persons were as foilows:—
					2020f	2019 f
Gross wages		and salaries			245,917	240,475
Employer's	national		insurance	costs	21,355	20,944
Employer's	pension		costs		23 814	24 133

SUPPORT COSTS
Support costs have been	allocated on		the basis of	estimates	ofthe	proporgon	ofeach expense that is utilised		by each of the output activities, es follows:-
2020		Total	Fundraislng	Physio-		Oxygen	Counselgng	Yoga	Chiropody	Complementary	Network/
				therapy '/		therapy		'/e	4i	therapies I/	advice I/
Management and admin
staff costs		100	20		20						44
Otfica costs		100	32		20						32
information and pubiidty Insurance and business	) )	100	20		20
consultancy	)
Bank charges	)
Utilities and hygiene
costs Buildings —maintenance	) )	100	20		30
and depredation Governance	)	100	20		20
2019compare fives		Total	Fundrelsfng	Physio- therapy		Oxygen therapy	Counselling	Yoga	Chiropody	Complementary therapies	Network/ advice
				Yo		Yo				94	N
Management snd sdmin
staffcosts		100	20		20
ONce costs		100	32		20
Information end publicity insurance and business	) )	100	20		20
consultancy	)
Bank charges	)
Uliii b'es and hygiene
costs Buifofngs —maintenance and depredation Governance	) ) )	100 100	20 20		30 20						34

			Total	Fundralsing	Physio-	Oxygen	Counselling	Yoga	Chiropody	Complementary	Networkf	Total
					therapy	therapy				therapies	advtce
			2020	2020	2020	2020	2020	2020	2020	2020	2020	2019
Management		and admln
staff costs			63,696	10,739	10,739	3,759	1,074	537	1,611	1,611	23,626	54,056
ONce costs			23,810	7,620	4,762	1,667	476		714	714	7,819	17,899
Information	end publidty		2,366	473	473		47	24	71	71	1,041	3,270
Insurance and		business
consultancy			6,62'I	1,704		597	170				3,749	4,865
Bank charges			6,016	1,204	1,204	421	120	60		180	2,647	4,727
Utilities snd costs	hygiene		18,474	3,695	5,543	1,293	369				6,281	19,636
Buildings —maintenance
end depreciation			62,570	12,514	18,771	4,380	1,252	626	1,877	1,877	21,273	73,847
Governance			~811	~97						147	2 1SI	~55
			~RS								~LE

UPPORT	C	OSTS (conti	nued)
			Total	Fundraislng	Physio-	Oxygen	Counselling	Yoga	Chiropody	Complementary	Network/
					therapy	therapy				therapies	adutce
			2019	2019	2019	2019	2019	2019	2019	2019	2019
			E				E'				8
Management		and admin
staff costs			54,056	10,811	10,811	3,784		540	1,622	1,622	23,785
Office costs				5,728	3,580	1,253		179			5,727
Information	and publir1ty		3,270			229	65	33	98	98	1,439
Insurance and		business
consultancy			4,865	973	973		97	49	146		2,141
Bank charges			4,727			331	95	47	142	142	2,080
Utilities and	hygiene
costs			19,636	3,927	5,891	1,375	393	19S		589	S,S76
Buildings —maintenance
and depredation			73,847	14,770	22,154	5,169	1,477	739	2,215	2,215	25, 108
Governance			ara					52

NALYSI	S OF NET AS	SETS BETWEEN	FUNDS
		Unrestricted	Designated	Restricted	Total Funds
		Funds	Funds	Funds	2020
		General	Capital
					E
Tangible	fixed assets	499,197		314,318	813,515
Current Current	assets liabilities	314,420 ~84 990	71,101	918	386,439 ~04 990
2019Comparative
Tangible	fixed assets	529,145		324,227	853,372
Current assets Currestlts0iiittes		274,124 ~66179	90,250	2,615	366,989 ~66179

		1	Incoming	Resources	31
		January	Resources	Expended	December
		2020			2020
		f
Land and buildings		314,078		13212	300,866
Emotional Support Network			17,391	17,391
Exercise Bike		1,000		1,000
Foot care			1,445	1,445
IT - Laptops			5,000	420	4,580
Nordic Walking	Poles	70			70
Oxygen Therapy			700	700
Physio plinth		843			843
Physio Thera chair		5,718		666	5,052
Physiotherapy			134,278	134,278
Physio Treadmill		3,750		375	3,375
Pilates Refrigerant dryer Wheelchairs		701 530 152		701 132 ~10	398 52

ESTRICTED FUNDS (contin	ESTRICTED FUNDS (contin	ued)
2019Comparative		1		Incoming	Transfer	Resources		31
		January		Resources		Expended		December
		2019						2019
Land and buildings		327,290				(13,212)		314,078
APS Equipment		6,319		5,195		(11,514)
Digesting Science workshop			135				(135)
Emotional Support Network				6,096			(6,096)
Exercise Bike		1,000						1,000
FESEquipment				1,640			(1,640)
Foot care				4,088			(4,088)
Nordic Walking	Poles		70						70
Oxygen Maintenance		4,	109	8,754		(12,863)
Oxygen masks		2,027		1,000			(3,027)
Physio plinth		1,394					(551)		843
Physio Thera chair		4,384		2,000			(666)	5,	718
Physiotherapy				71,971		(71,971)
Physiotherapy	Henley			2,057			(2,057)
Physiotherapy	Equipment			600			(600)
Physio Treadmill				3,750				3,	750
Pilates			675	2,570			(2,544)		701
Refrigerant dryer Wheelchairs		1,325 437				(795) ~285			530 152
NRESTRICTE	D FUNDS
		1		Incoming	Transfer	Resources		31
		January		Resources		Expended	December
		2020					2020
		K						E
Designated funds
Legacy fund General funds		90,250 737 090		267 601		(19,149) 71,101 ~76~64 ~72 827
2019Comparative		1		Incoming	Transfer	Resources		31
		January		Resources		Expended	December
		2019					2019
		E
Designated funds
Legacy fund General funds		147,149 695399		345 585		(56,899) 90,250 ~304 994 ~77090
				~idiN	-	i30231E5 ~40

ET EXPEND	ITURE FOR	THE YEA	R
					2020	2019
					E
Isstated after charging:-
Depreciation Independent	Examination	(including	irrecoverable	VAT)	64,002 ~8K	63,267

4. COMPARATIVE S	TATEMEN	T OF FINANCIAL	ACTIVITIES
			Unrestricted	Restricted	Total
			Funds	Funds	Funds
			2019	2019	20'/9
Income and endowments	from:
Donations and legacies
Donations &subscnptions			159,347	109,721	269,068
Legacies			3,000		3,000
Grants receivable			20,505		20,505
Chan'table Activities
Payments for equipment			1,356		1,356
Other income
Other trading activities
Fundraising activities			131,450		131,450
Treatments to those without MS			15,190		15,190
Electricity- Feed in Tariff			1,197		1,197
Shop activities			6,994		6,994
Rent received			6,250		6,250
Investments			396		396
Total			345 685	109721	~4554 6
Expenditure on:
Raising funds
Fundraising activities			120,202		120,202
Shop activities			5,290		5,290
Charitable activities
Cost ofactivities in furtherance		ofthe
charity's objects			236401	132044	368445
Total			361893	132044	~43937
Net (expenditure)			(16,208)	(22,323)	(38,531)
Transfers between funds
NET MOVEMENT IN FUNDS FOR YEAR			(16,208)	(22,323)	(38,531)
Funds at the start ofthe	year		843548	349 165	1 192713
Funds at the end ofthe year