| Pege No. | |
|---|---|
| Report ofthe Trustees | 1 —9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Cash Plow Statement | 12 |
| Notes to the Accounts | 13—28 |
| Independent Examiners Report | 29 |
| 2022 | 2021 | ||
|---|---|---|---|
| Total | assets | 1,037,353 | 1,045,837 |
| Less: | Restricted Fund | (343,187) | (314,925) |
| Designated Funds | (71,101) | (71,101) | |
| Tangible Fixed Assets held | |||
| in | |||
| unrestricted funds | (409,865) | (447,554) | |
| 213,200 | 212,257 |
| Notes | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations & legacies | |||||
| Donations & subscriptions | 3 | 207,722 | 195:387 | 403,109 | 306:047 |
| Legaces | 9 | 9 | 6 | ||
| Grants receivable | 4 | 28,230 | 400 | 28,630 | 29,563 |
| Charitable activities | |||||
| Payments for equipment | 7 | 879 | - | 879 | 350 |
| Other income | 8 | - | - | ||
| Othertrading activities | |||||
| Fundraising activities | 5 | 57,560 | - | 57,560 | 35,913 |
| Treatments to those without MS | 2,040 | - | 2,040 | 90 | |
| Electricity — Feed in Tariff |
2,307 | - | 2,307 | 1,675 | |
| Shop activitfes | 3,260 | - | 3,260 | 190 | |
| Rent received | 6 | - | - | - | - |
| Investments | 9 | 3,699 | 3,699 | 121 | |
| Total | 305,706 | 195.787 | 501,493 | 373.955 | |
| Expenditure on: | |||||
| Raising funds | |||||
| Fundraising activities | 10 | 124,061 | - | 124,061 | 9a154 |
| Shop activtes | 3,356 | - | 3,356 | 213 | |
| Charitable activities | |||||
| Cost of activities in furtherance | |||||
| of the charity’s objects | 11 | 215,035 | 167.525 | 382,560 | 344,715 |
| Total | 342,452 | 167,525 | 509,977 | 443,082 | |
| Net expenditure | 22 | (36,746) | 28,862 | (8,484) | (69,127) |
| Transfers between funds | |||||
| NET MOVEMENT IN FUNDS FOR | YEAR | (36,746) | 28,262 | (8,464) | (69,127) |
| Funds at the start ofthe year | 730,912 | 314,925 | 1,045,837 | 1,114,964 | |
| Funds at the end of the year | 694 166 | 343.187 | 1.045,837 |
| Notes | 2022 | 2021 | ||
|---|---|---|---|---|
| £ | £ | |||
| FIXED ASSETS | ||||
| Tangible fixed assets | 12 | 697,565 | 751,684 | |
| CURRENT ASSETS | ||||
| Stocks | 13 | 3,329 | 2,380 | |
| Debtors | 14 | 30,446 | 17,314 | |
| Cash at bank and in hand | 448,696 | 435,749 | ||
| 482,471 | 455,443 | |||
| CREDITORS: Amounts falling due within | ||||
| one year | 15 | (142,683) | (161,290) | |
| NET CURRENT ASSETS | 339,788 | 294,153 | ||
| TOTAL NET ASSETS | 1,045,837 | |||
| FUNDS | ||||
| Unrestricted Funds | ||||
| General funds | 20 | 623,065 | 659,811 | |
| Designated funds | 20 | 71,101 | 71,101 | |
| Restricted funds | 19 | 343,187 | 314,925 | |
| 18 | 1.045.837 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net cash providec by operathg activities (see below) | 21 .778 | 83.817 |
| Cash flows from investing activities | ||
| Bank interest receved | 3,699 | 121 |
| Purchase of fixed assets | (12,530) | (6.037) |
| Net cash (used in)/provided by investing activities | (8831) | (5,916) |
| Change in cash and cash equivalents in reporting period | 12,947 | 77,901 |
| Cash and cash equivalents at the beginning of the reporting | ||
| period | 435,749 | 357,848 |
| Cash and cash equivalents at the end ofthe reporting period | 435.749 |
| Reconciliation of net income to net cash flow from | operating activities | |
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Net expenditure | (8,484) | (69.127 |
| Adjustments for | ||
| Depreciation | 66,649 | 67,868 |
| Interest received | (3,699) | (121) |
| Decreasef(increase) in stock | (949) | (359) |
| Decrease/Oncrease) in Debtors | (13,132) | 9,256 |
| Increase/(decrease) in Creditors | (18,607) | 76,300 |
| 21.778 | 83,817 |
| Analysis and movement of Net Debt | 2021 | Cash flow | 2022 |
|---|---|---|---|
| £ | £ | £ | |
| Cash in hand | 435 749 | 12.947 |
| ONATIONS AND SUBSCRIPTIONS | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Membership subscriptions | 5972 | 5,882 |
| Donations: | ||
| Individuals | 87,075 | 93.783 |
| Gift aid tax reclaimed | 15,447 | 12.324 |
| Charitable trusts | 254,573 | 187,038 |
| Companies | 38,506 | 3,763 |
| Voluntary groups | 1,536 | 3.257 |
| Charity ofthe Year | ||
| 403.109 | 306,047 |
| 4. | GRANTS RECEIVABLE | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| Binfield Parish Council | 500 | ||||
| Bracknell Forest | 5,000 | - | |||
| Bracknell Town Council | 1,400 | 1,300 | |||
| Crowthorne Parish Council | 550 | 550 | |||
| Earley Town Council | 750 | - | |||
| Finchampstead Parish Council | 1,000 | ||||
| Henley Town CouncH | 1,000 | ||||
| HMRC — Job Retention Scheme |
- | 10,903 | |||
| HMRC — National Insurance |
5,000 | 4,000 | |||
| Hurst Parish Council | 250 | - | |||
| Pangbourne Parish Council | 350 | - | |||
| Purley Parish Council | |||||
| Reading Borough Council | 5,850 | 8,800 | |||
| Reading BC —CQVID-19 Small Business Grant | 4,125 | - | |||
| Royal Borough of Windsor & Maidenhead | - | 1.000 | |||
| Sandhurst Parish Council | 350 | ||||
| Shinfield Council | 850 | - | |||
| Speen Parish Counci | 255 | - | |||
| Tadley Town Council | 650 | 600 | |||
| Theale Parish Council | 250 | - | |||
| Twyford Parish Council | 160 | ||||
| Warfield Parish Council | 400 | 375 | |||
| Wargrave Parish Council | 200 | - | |||
| Winkfield Parish Council | 500 | ||||
| Wokingham Parish Council | 275 | ||||
| Wokingham Without Parish | Council | 500 | |||
| Woodley Town Council | 250 | 250 | |||
| 29 | 563 | ||||
| & | FUNDRAISING ACTWmES | — NCOMNG RESOURCES | |||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Activities | 49,537 | 33,618 | |||
| Gift Aid tax reclaimed | |||||
| Public collections | 8,023 | 2.295 | |||
| 57.560 | 35913 | ||||
| 6. | RENT RECEIVED | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Tenancy | - |
| 7. | PAYMENTS FOR USE OF EQUIPMENT | PAYMENTS FOR USE OF EQUIPMENT | ||
|---|---|---|---|---|
| 2022 | 2021 | |||
| £ | £ | |||
| Masks for Oxygen Therapy | 879 | 350 | ||
| FES Equipment on Loan | ||||
| 879 | 350 | |||
| 8. | OTHER INCOME | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Student placemeit receipts | - | - | ||
| Research work | ||||
| 9. | INVESTMENT INCOME | |||
| 2022 | 2Q21 | |||
| £ | £ | |||
| Bank interest | 3,699 | 121 | ||
| 3.699 | 121 | |||
| 10. | FUNDRAISING ACTIVITIES | — RESOURCES EXPENDED | ||
| 2022 | 2Q21 | |||
| £ | £ | |||
| Direct costs of events | 11,397 | 7.654 | ||
| Staff and other indirect costs | 67,093 | 52.302 | ||
| Allocation of support costs (See Note 17) | 45.571 | 38.198 | ||
| J2i1 | 98,154 |
| Total | 2022 | £ | 184,902 | 1,032 | 28,767 | 1,435 | 423 | 166,001 | 382.560 | 2021 | £ | 179,851 | 920 | 21,488 | 1,995 | 872 | - | 139,589 | 3441±5 | Page 19 | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Support | Network | 2022 | £ | 20,022 | - | - | - | - | 81,229 | 101,251 | 2021 | £ | 19,965 | - | - | - | - | - | 67,261 | 81,226 | |||||||||||||||||
| Complementary | therapies | 2022 | £ | - | - | - | - | - | - | 6,347 | 6347 | 2021 | £ | - | - | - | - | - | - | 5,334 | 5,334 | ||||||||||||||||
| - | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| - | - | - | - | - | - | - | |||||||||||||||||||||||||||||||
| Art | therapy | 2022 | £ | 2021 | £ | ||||||||||||||||||||||||||||||||
| Chiropody | 2022 | £ | 8,400 | - | - | - | - | - | 6,347 | 14j47 | 2021 | £ | 5,700 | - | - | - | - | - | 5,334 | 11,034 | |||||||||||||||||
| Yoga | 2022 | £ | 6,188 | - | - | - | - | - | 2,116 | 8304 | 2021 | £ | 5,985 | - | - | - | - | - | 1,778 | 1163 | |||||||||||||||||
| 11. COST OF ACTIVITIES IN FURTHERANCE OF THE CHARITY’S OBJECTS |
Physio- Oxygen Counselling |
therapy therapy |
2022 2022 2022 |
£ £ £ |
Direct costs: | Staff 117,072 17,488 15,732 |
Training and recruitment 963 69 - |
Equipment and 18,495 10,272 - |
consumables | Masks 1,435 - |
FES Equipment 423 - - |
Info Day costs - - - |
Aflocation ofsupport costs 50,921 14,810 4,231 |
(see note 17) | 187874 44074 |
2021 2021 2021 |
£ £ £ |
Directcosts: | Staff 114,724 19,197 14,280 |
Training and recruitment 920 - - |
Equipment and 12,602 8,886 - |
consumables | Masks - 1,995 - |
FES Equipment 872 - - |
Info Daycosts - - - |
Allocation ofsupport costs 43,881 12,445 3,556 |
(see note 17) | 17Z999 4Z523 |
| ANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Land & | Fixtures, | ||
| buildings | fittings & | ||
| equipment | Total | ||
| £ | £ | £ | |
| Cost | |||
| At 1 January 2022 | 825612 | 696,958 | 1,522,570 |
| Additions | - | 12,530 | 12,530 |
| At 31 December 2022 | 825,612 | 709,488 | 1,535,100 |
| Depreciation | |||
| At 1 January 2022 | 303,836 | 467,050 | 770,886 |
| Charge for the year | 13,212 | 53,437 | 66,649 |
| At 31 December 2022 | 317,048 | 520,287 | 837,535 |
| Net book value | |||
| At 31 December 2022 | 508.564 | 189.001 | 597.565 |
| At 31 December2021 | 521,776 | 229,908 | 751,684 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| Goods | for | saie | 949 | 700 |
| Masks | 2,380 | 1,680 | ||
| 3.329 | 2,380 |
| DEBTORS | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Otherdebtors | 1,518 | 2.294 |
| Insurance claim | 14,133 | |
| Prepaynents | 14,795 | 15020 |
| 30.446 | 17314 | |
| CREDITORS: Amounts falling due witiin one year | ||
| 2022 | 2021 | |
| £ | £ | |
| Trade creditors | 12,472 | 4,811 |
| Dther credftors | - | |
| Taxation and social security | 5,195 | 4,587 |
| Accruals and deferred income | 125,016 | 151,692 |
| 142,683 | 161,290 |
| 2022 | 2021 | |
|---|---|---|
| Direct charitable activities | 5 | 4 |
| Fundraising | 3 | 2 |
| Management and administration | 2 | - |
| he aggregate payroll costs ofthese persons were as fo’ows: | ||
| 2022 | 2021 | |
| £ | £ | |
| Gross wages and salaries | 232,320 | 210.794 |
| Employer’s national insurance costs | 21,560 | 18.254 |
| Employer’s pension costs | 23,482 | 21.182 |
| 277,362 | 250,230 |
| THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED | NOTES TO THE ACCOUNTS (CONTINUED) | FOR THE YEAR ENDED 31 DECEMBER 2022 | SUPPORT COSTS | Support costs have been allocated on the basis of estimates of the proportion of each expense that is utilised by each of the output activities, as follows: | 2022 Total Fundraising Physlo- Oxygen Counselling Yoga Chiropody Complementary Network! |
therapy therapy therapies advice |
% % % % % |
Management and admin | staffccss 100 20 20 7 2 3 3 44 |
Officecosts O0 32 20 7 2 3 3 32 |
hfcrrnatio•n and cubicity ) Vsu-ance and bsinass ) ICC 20 20 7 3 3 44 |
ccs;ltancy ) |
Bank charges | tjti:ities ard hygiene | costs | Buildngs — maintenance ) 100 20 30 7 2 1 |
ar.d decreciaton | Governa’ce 100 20 20 7 2 1 3 |
2021 comparatives Total Fundraising Physic- Oxygen Counselling Yoga Chiropody Complementary Network! therapy therapy therapies advice |
% % % |
Management and admin | staffcosts 100 20 20 7 2 3 3 44 |
Office costs 100 32 20 7 2 3 3 32 |
information andpublicity | insurance and business ) 100 20 20 7 2 3 3 44 |
consuitancy ) |
Bank charges | LiWit;es andhygiene | costs | Buildings—maintenance ) 100 20 30 2 1 3 3 34 |
and depreciation | Governance 100 20 20 7 2 1 3 3 44 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total | 2021 | 46,736 | 22.007 | 2J39 | 15,030 | 4,525 | 15,338 | 67,902 | 4,110 | 177787 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Network! | advice | 2022 | 27.117 | 8.684 | 966 | 7,556 | 2,165 | 6,525 | 22,737 | 5,479 | ||||||||
| Complementary | therapies | 2022 | 1849 | 814 | 66 | 515 | 148 | 576 | 2,006 | 373 | 6242 | |||||||
| Chiropody | 2022 | 1.649 | 814 | 66 | 515 | 148 | 576 | 2,006 | 373 | 6242 | ||||||||
| Yoga | 2022 | 616 | 271 | 22 | 172 | 49 | 192 | 669 | 125 | 2 116 | ||||||||
| Counselling | 2022 | 1.232 | 543 | 44 | 344 | 98 | 384 | 1,337 | 249 | 4231 | ||||||||
| Oxygen | therapy | 2022 | 4.314 | 1899 | 154 | 1,202 | 345 | 1,344 | 4,681 | 871 | 14810 | |||||||
| Physio- | therapy | 2022 | 12.326 | 5,427 | 440 | 3434 | 984 | 5,758 | 20,062 | — 2,490 |
—_1 | |||||||
| Fundraising | 2022 | 12326 | 8,683 | 440 | 3,434 | 985 | 3,839 | 13,374 | 2,490 | A5.57.i. | ||||||||
| SUPPORT COSTS (continued) | Total | 2022 | Management and admin | staff costs 61,629 |
Office costs 27,135 |
Information and publicity 2,198 |
Insurance and business | consultanoy 17,172 |
Bank charges 4,922 |
Utilities and hygiene | costs 19,194 |
Bui[dings — maintenance |
and depreciation 66,872 |
Governance 12,450 |
....2IJJZ |
| Networkl | advice | 2021 | £ | 20.564 | 7.043 | 941 | 6,613 | 1,991 | 5,214 | 23,087 | 1,808 | 67.261 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Complementary | therapies | 2021 | £ | 1:402 | 660 | 64 | 451 | 136 | 461 | 2,037 | 123 | 5334 | |||||
| Chiropody | 2021 | £ | 1,402 | 650 | 64 | 451 | 136 | 461 | 2,037 | 123 | ,_53,3A | ||||||
| Yoga | 2021 | £ | 467 | 220 | 21 | 150 | 45 | 154 | 679 | 42 | 1778 | ||||||
| Counselling | 2021 | £ | 935 | 440 | 43 | 301 | 91 | 306 | 1,358 | 82 | 3,555 | ||||||
| Oxygen | therapy | 2021 | £ | 3272 | 1.540 | 150 | 1,052 | 316 | 1,074 | 4,753 | 288 | 12.445 | |||||
| Physlo- | therapy | 2021 | £ | 347 | 4.401 | 428 | 3,006 | 905 | 4,601 | 20,371 | 822 | 43,..H8I | |||||
| Fundraising | 2021 | £ | 9:347 | 7,043 | 428 | 3,006 | 905 | 3,067 | 13,580 | 822 | 38198 | ||||||
| SUPPORT COSTS (continued) | Total | 2021 | £ | Manager.ent and admin | staff ccs:s 46.736 |
Office cos:s 2Z007 |
Information and pubflcity 2139 |
Insurance and business | consultancy 15,030 |
Bank charges 4,525 |
Utilities and hygiene | costs 15,338 |
Bufldings — maintenance |
and depreciation 67,902 |
Governance 4,110 |
177.787 | |
| 17. |
| ANALYSIS OF NET AS | SETS BETWEEN | FUNDS | ||
|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total Funds | |
| Funds | Funds | Funds | 2022 | |
| General | ||||
| £ | £ | £ | £ | |
| Tangible fixed assets | 409,865 | - | 287,700 | 697,565 |
| Current assets | 355,883 | 71,101 | 55,487 | 482,471 |
| Current liabilities | (142,683) | - | - | (142,683) |
| 71.101 | 44Z | i4PL | ||
| 2021 Comparative | £ | £ | £ | £ |
| Tangible fixed assets | 447,554 | - | 304,130 | 751.684 |
| Currentassets | 373.547 | 71.101 | 10,795 | 455,443 |
| Currentliabilities | (161.290) | - | (161.290) | |
| 659.811 | 71.101 | 314.925 | 1,045,837 |
| 1 | Incoming | Transfer | Resources | 31 | |
|---|---|---|---|---|---|
| January | Resources | Expended | December | ||
| 2022 | 2022 | ||||
| £ | £ | £ | £ | £ | |
| Land and b’uildhas | 287,654 | - | - | (13,202) | 274,442 |
| Conselhng | - | 10,000 | - | (10,000) | - |
| IT - Laptops |
3,581 | - | - | (999) | 2,582 |
| Nordic WaIkng Poles | 70 | - | - | - | 70 |
| Oxygen Therapy | - | 7,064 | - | (7,064) | - |
| Physio Equipment | 2 | 280 | - | 282 | |
| Physio Invacare Hoist | 1,621 | - | - | (162) | 1,459 |
| Physio plinth | 843 | - | - | - | 843 |
| Physio Thera chair | 4,386 | - | - | (667) | 3,719 |
| Physiotherapy | - | 109,849 | - | (109,849) | - |
| Physio Treadmill | 3,000 | - | - | (375) | 2,625 |
| Refrigerant dryer | 266 | - | - | (133) | 133 |
| Resilience Funding (CAF) | 9,875 | 66,587 | - | (22,174) | 54,288 |
| Support Network | - | 500 | - | (500) | - |
| Yoga | - | 1,507 | - | (1,507) | - |
| Zoom IT Facility | 3,627 | (883) | 2,744 | ||
| 314.925 | 195.787 | (167.525) | 343.187 |
| 2021 Comparative | 1 | Incoming | Transfer | Resources | 31 |
|---|---|---|---|---|---|
| January | Resources | Expended | December | ||
| 2021 | 2021 | ||||
| £ | £ | £ | £ | £ | |
| Land and bLildings | 300,866 | - | - | (13.212) | 287,654 |
| Conselling | - | 2,500 | - | (2,500) | - |
| IT - Laptops |
4.580 | - | - | (999) | 3.581 |
| Nordic Walking Poles | 70 | - | - | 70 | |
| Oxygen Therapy | - | 6,415 | - | (6,415) | - |
| Physic Equipment | - | 470 | - | (468) | 2 |
| Physic Invacare Hoist | - | 1,621 | - | 1,621 | |
| Physic plinth | 843 | - | - | - | 843 |
| Physic Thera chair | 5,052 | - | - | (666) | 4,386 |
| Physiotherapy | - | 54,226 | - | (54,226) | |
| Physio Treadmill | 3,375 | - | - | (375) | 3,000 |
| Refrigerant dryer | 398 | - | - | (132) | 266 |
| Resilience Funding (CAF) | - | 10,675 | (800) | 9,875 | |
| Wheelchairs | 52 | - | - | (52) | |
| Yoga | 3,778 | (3,778) | |||
| Zoom IT Facility | 3.775 | (148) | 3,627 | ||
| 315.236 | 83,460 | - | 83.771 | 314,925 |
| NRESTRICTED FUNDS | |||||
|---|---|---|---|---|---|
| Incoming | Transfer | Resources | 31 | ||
| January | Resources | Expended | December | ||
| 2022 | 2022 | ||||
| £ | £ | £ | £ | £ | |
| Designated funds | |||||
| Legacyfund | 71,101 | - | - | - | 71,101 |
| General funds | 659,811 | 305,706 | - | (342,452) | 623,065 |
| 305.706 | - | __@42452) | 694.166 | ||
| 2021 Comparative | I | Incoming | Transfer | Resources | 31 |
| Januaty | Resources | Expended | December | ||
| 2021 | 2021 | ||||
| £ | £ | £ | £ | £ | |
| Designated funds | |||||
| Legacy fund | 71,101 | - | - | - | 71,101 |
| Genera/funds | 72a627 | 290.495 | - | (359,311) | 659.811 |
| 799,728 | 99.4 | 730.912 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Is stated after charging: | ||
| Depreciation | 66,649 | 67,868 |
| Independent Examination (including irrecoverable VAT) | 4.770 | 4.400 |
| 4. COMPARATIVE STATEMENT OF FINANCIAL |
ACTIVITIES | ||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | |||
| Donations & subscriptions | 231387 | 74,660 | 306047 |
| Legacies | 6 | - | 6 |
| Grants receivable | 20,763 | 8,800 | 29,563 |
| Charitable Activities | |||
| Payments forequipment | 350 | - | 350 |
| Otherincome | - | - | - |
| Othertrading activities | |||
| Fundraising activities | 35,913 | - | 35,913 |
| Treatments to those without MS | 90 | - | 90 |
| Electricity — Feed in Tariff |
1,675 | - | 1,675 |
| Shop activities | 190 | - | 190 |
| Rent received | - | - | - |
| Investments | 121 | 121 | |
| Total | 290.495 | 83.460 | 373,955 |
| Expenditure on: | |||
| Raising funds | |||
| Fundraising activities | 95. 154 | - | 98,154 |
| Shop activities | 213 | - | 213 |
| Charitable activities | |||
| Cost ofactivities in furtherance ofthe | |||
| charity’s objects | 260,944 | 83,771 | 344,715 |
| Total | 359,311 | 83,771 | 443,082 |
| Net (expenditure) | (68,816) | (311) | (69, 127) |
| Transfers between funds | - | - | - |
| NET MOVEMENT IN FUNDS FOR YEAR | (68,816) | (311) | (69,127) |
| Funds at the start ofthe year | 799.728 | 315.236 | 1.114.964 |
| Funds at the end ofthe year | 730.912 | 314.925 | 1 045 837 |
INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2022, which are set out on pages 10 to 28.
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company's trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner's work has been undertaken so that I might state to the charitable company's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company, the charitable company's members as a body and the charitable company's trustees as a body for my independent examiner's work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Aquis House 49 - 51 Blagrave Street Reading
Janette Joyce CROWE U.K. LLP Chartered Accountants
5 September 2023
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