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2025-12-31-accounts

Company No.. 2270807 Registered Charity No- 600419 THERAPY CENTRE B E R K S H l R E THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED IACOFIPANY LIMITEDBY GUARANTEEI REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED CONTENTS OF THE ACCOUNTS Pagé No. Repc¥t of the Trustees Slatement of Financial Adivilles Balancts Sheel 10 Cash Flow Stst&m8nt Notes to Ihe A¢¢ouThts 12-26 Indep8nd8nl Examiner's Rep(*t 27

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 INTRODUCTION The Board of Directors. who are the ¢harity trustees for the purposes of the Charities A¢t 2011, present their Annual Report for th8 year ended 3108cember 2025 under the Companie5 Aci 2006 and th8 Chaiilies Ael 2011, together with the financial slaletnenis for th8 y8ai. The Board confirrDs that the laller comply ￿th the requlrem8nls of the Companies Act 2006, the Company's M8morandum and Ariic18s of Association and the Charili8s SORP IFRS1021. PURPOSES AND ACTIVITIES The tharity s purpos88 alms as s8l oul in Ihe Company 5 Memorandum of Association are to ald and improve for thè public benefit thè condition o( thos8 liwng wlh Multipl8 Sc￿r0$1$ IMS). 11 achiev88 thi5 by providlng a ranoe of tr8alm8nls an(f Iher8Pk9s in an und8rstandlng environrn￿t whore Ihose attending can support and learn from each olher. maklng up-tfrdate illfonnalion avallabk and shared trom reputabla 5wrcés. The char1tysup￿rfS people I￿n9 across Berkshire and lh8 neighboring countE5 ofoxfordshire, Hampshlre. Surrey and Buckinghamshire. Ensurin the work rs the ehadt Im8 The Irusta8s have r6forr8d to the guidance contsined in the Chwity Commlssion's general gUIdan￿ on public benefit when reviewing the Charity's purposes and aSMs and when p18nning future acliwties. In particular, how plann8d activities will contribute to the achievement ol the obieGlives and aims. Th8 Berkshire MS Therapy Centre supports people I￿Ing with Multiple Sclerosis IMS) to improve Ihelrdaily lives. MS is a complex and Incur8ble neurological condition that aff8cls e8Gh person differently. with wide ranglng symptorns Including mobility Issues, fatigue, paln, depresslon and Cognitive diffl¢ulties. Access to specialist supwrt Is es88niial 10 h&lp manag8 these symptoms enhance quallty of lif8. Wllhoul the Berkshire MS Therapy Centro. msny of these ssrvices would noi be available botally. Th8 charity's prSnclpal activit￿$ encompass three main are8S'. Core treatment8 and seNl¢88 including physi0th81apy and 8x8rcise da5ses, oxyg8n therapy, foolcar8 and counselllng. Complemeniary treatm8nt5. such as massage, acupunclure, spinal reflexolo9y. Reiki. A supportive nelwork providing a community ol underslandlng and shared experience. ACHIEVEMENTS AND PERFORMANCE 2025 l find that attending the IBetkshire MS Therapyl Centre as ￿gUlarlY as possible Is greatly ben¢ft¢Sal for my mobility and my mentsl Jllitud8. I think the Cenlrè do B brilll8nl job.. M&fflbeT leerlb8ck, 2025 In 2025, the BertshSr$ MS Therapy Centre dolfvered 15,552 trealment$12024-. 14,9201, supporting 471 p8opl&12024.. 4441. Thls induded.. 14,982 treatments SuppD￿ng 400 people with MS. 98 Ireatmenls supporiing 20 peopl& who have loved ones with MS. 461 treatments supporbrYJ 49 people without MS. Pag8 1

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Sessions for individuals wilh olh8r conditK)ns were 18rgely oxygeri th9rapy. Acces5 to oxyg8n th8rapy Is limited In Berkshire and, whar& cap8Gily allows, th8 charily offÈrs Ihls Irealment for a fee lo those ￿lhO￿t MS. g8nerating ess&nlial income to support th8 Centre's wort(. 2025was Ihe busiestyearto date forthe Berkshire MS Th8iapy Cent￿, wllh demand forservlces continulng to 9row. 11 w8s the first year the charity surpassed 15,000 tiealmgnts. Notable achlevem8nts in 2025 Included= Awsrded the King's Award for Voluntary S8rvice, re¢o3nising the éed1¢all￿ ofvolunleers and th8 Impact of our work for lh8 MS C0rnfnU￿Ily. lrnproved the support off8r8d to those supporting people with Multiple Sc1erosis by wnning manual handling $e88ion8. Stfenglhened r8lalionship5 wilhin the MS cornmunity through the Berkshire MS Sleeriw Grwp helping the charity re8ch new people. Improved the experiente of new people allending the cent￿ by ctsaling 8 new v￿1¢0M8 P8ck and allending information days lo reach people newly di￿n05ed. Inv8sling in IT infraslruclure lo SI￿aMIlne barJ(-end operations and improve sustslnaknlily. Incr8as8d accounting and HR capacity. The year Vds nolwilhout challenge5. The charity experienced sever81 month5 of Intermlttent disrupt￿n lo oxygen therapy seN￿S. This was resolved In January 2026 with a k)n*leTrn solution put in place. raducing the likelihood of issue5 being repeated in the future. The bigges¢ cha118ry8 the Charity laced in 2025 was fin8nual. This le¢J to a cut in steffino hours. especially felt In the fundraising team. and more c¢￿trol exercls8d over expendiiure. Compared lo Ir8alment numbers of 2022, Ihe sharily is providing 47% more treatments 8ach year. Whilst thls Is a considerable achlevement, It also r￿)￿ challenges,. thé charity has lo l)alance the needs of the local communily now whi1818nsuring long-18mi suslainobllity. The charity receives no fin8nci815UPWrt from the NHS, the govemrnent or olher MS organisallons. It C￿n￿nUeS to ￿lY on fundraising. donations, volunteers and grants lo delN8r ils essenllal servic8s. The Trustees wlsh lo express thalr sincefe gratilude lo everyone who supporied the charity throughout 2025. The ad)i8vemenls ol th¢ ￿ar are 8 diTr¢t result of the comblned efforts of all those who used the sernry¢ès. donat8d, fundrai5ed or volunte8red. The dlfference the Centre mak89: In 2025. mon7b8rs shared their feedback on our impact.. 95Yo f881 more motlvaled to be 8cIIvts. 95¥0 feel happler. 95¥0 feel mor& confident trying new things. 94% repcrtt an improved quality of life. 940A say the cÈnI￿ improves, or tnaint8ins. physlcal health. SOQA report Improved manlal health. 89°A f881 l&ss isolated. 75% of our memb818 who are in employm8nl credit the C8ntre in helping them remain so. Onty 3% of members felt confident Ihey could 8ccess necèssary support ￿thout the Centre. Pag8 2

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Feedbad( included.. 'Il give5 huge help and support. 11 is the t￿8 place where you never have lo explain anything. 'Il h8s m8de sueh a drfference both physically and mÈnlally for me. and definitely mentally and soci811y for my partnerlcarerf. 'Ils a 1ri8ndly p18ce10 eome to meol new friends, il has a 9rèal atmosphere, and il is reassuring to meet other people who are experiencing similar 5yTnPtom$ and ba 8ble lo let them know they are nol ak)ne.' 'Il has been a lifeline for me. cul￿ntlY I have physlo at the Centre and this Is very beneficial lor my mobillly. strength and balan￿ helps reduce pain. In the pa511 have lound massage very helpful, ènd ¢ouns811ing too. I have also attended a mln6fulness course whith helped me lo relax atKI cope wllh paln., 'Il is so supportive. Everyone und$r818nds 8nd there ale no judg8m8nls. Someone wll always know the answ8rto your question land I lov8 that I can pick up a book from the shopll.. 'EveryonÈ Is so k)v8ly and friendly. The therapy Ih811've had Is amazlng, èverything that the Centre offers Is like nothing I'v8 8xperien¢ed before.. Contributlon of volunteers The charity is fortunat8 to be supported by mor8 than 60 regular voluntèers, who conlribuled over 6,500 hours in 2025. They play a vital ro18 in ourday-to4ay operatlons and at 8vents and aGtivilies throughout the year. Th8 Tru51ee5 extend their haartfell thanks lo èath and Èvery volunteer for their cammttment and generosity. The Trustees would like lo thank Lubna Arrf-schmldl. Sue Brown, Ddvld Coe and Nlck Webb, who stepped down from the Board in 2025. We are especially grateful to David Coe. who $8rv8d as the chariVsTYeasur8r for 19 years. His incredSble dedicallon. steady stewaidship and bng-slandlng cornmiltnenl have made lasting difference lo the tharity. NC L REVIEW Total income for year was £523,48912024.. £818,632). Total expendilur8 for Ihe year was £725,47512024.. £698,594). Thi8 Te8uMed in a d8ficil of £201.98712024.' £120,038 8urplusl. C88h and cash equlval8nts at th8 end of the yearwere t351,76412024.. 538,9791 The ¢harily Is t)ol financi811y supported by the NHS or the govemmenl. Ils work 18 m8d8 possible by Iha g&nerosSly ol Individuals and organisauons. The tfUStee5 would especlally like to thank the ongoing suppcrt from the Nallonal Loitery Comrnunlty Fund, the Edward Gosdlng Foun(Sation for their'Edward Goslling Fund. endtswménl, and the Greenham Trust. 2025 w35 onÈ of the most challenging fundr8ising year8 foT the charity's finances. Although a defiui had been pLinngd. th8 resulting del¢lt for 2025 was high8T than 3ntl¢ipaled. Damand for setvKes continued to grow, alongside rising tosl8, while income from event fundraising and frorn trusts and foundations fdl short of expeclalv)ns. In 2024, the charity had benefited from Iwo exlraordlnary donations, which created a surplus and enab18d the Centre lo malntsln a hlgh18vel of trealfflents Ihroughoul 2025. L￿kIng ahead lo 2026 and beyond. Ihe fun¢Jraising environment for BMSTC and ind88d all charities Is exps¢led to r8main challenging. Against Ihls backdrop, the charity wll continu8 to focus on diversifying its income sourTrs and slrenglhenlng relationship5 with supporters. funders alld partners. Bullding 2 resilienl fundraisin9 base. demnslrating the smpaGI of our work, and maintaining strong financial oversi9hl will remain key prtorilles for Ihe ttU51ees golng lotward. Page 3

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 The designated fund balance al the end of 2024 wa5 £71,101 and represented an unspent balance of a legacy Ihe charity had previously rÈteived several years ago. The legacy was allocated lo support Inllialiv8S lo benefil the Centr6 over the longer term. The Irusle8s recogni5ed during 2025 that il was more prudent to move thi5 dÈsignaled fund inlo general funds, to allowfor rnore flexibiliiy in supporting the d)arity in Ihe short to medlum term. Resgrvgs pollcy The TTuslees' ongoing ￿serVeS pollcy Is to malnlain free reserves (unrestricted nel ¢urrent 8sselsl at between slx arid twelve tnonlhs of operattng exp8ndilure. At Ihe beginnlng of 2025. the charity had free reseNe$ of £349,342, thls represented approximately 6 rnonths, funning costs. Al Ihe end of 2025 the trustees have 8sllmated, ba$8d on 2025 actual costs, Ihat fr88 reseTve8 will be approximately 6 months of running cosis. This f￿Ure is ¥hi8ved by using th8 remaining bslan¢e of£57.700 from the Edw8rd G0511ing Fund 8ndowmenl and the r8dassificalion of d8Slgnaled fund lo general funds. 2025 2024 Tota1 a55ets Less.. R8slricted Fund t)e5ignat8d Fund5 Endowment Fund TangIb￿ Fixed Assets held in unr8slricled funds 895.578 1.097,565 {253.5031 1271,1541 157,7001 323,578 337.194 348.288 349 342 PLANS FOR FUTURE PERIODS Apart frorll sirong financlal oversighl. a key ongcyng ￿QUIreMent for MS support Is conslstency ol se￿¢8. and one of the ch8rity'5 princip81 goals is lo rnainiain th8 services offered. In addltK)n, the ¢harlly Intends to.. Refresh our BMSTC strategy document. Recruit a Iru51ee with &xperti5e in fundraising. Run family friendly inlormation days about MS. Provlde n8w 8X@rix58 classés and information. The trustèes confimi thal they have rev*wed and ¢omplied wlth Iheirobligations underthe Chari1188 Act and the statement of Recommended Practice ISORPI. ensuiing properfinaneial gtsvèmance and ov8rslghl. Pag8 4

THE 8ERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITEO TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name.. The B8rkshire Multiple Sderosis Therapy Cèntr8 Lirniied Charity ￿gIstratIOn number.. 800419 Company registration number. 2270807 Registered Office and operational address: Bradbury Housa 23a August End 8ro¢k Gardens Readin9, 8e¥kshir& RG30 2JP Dlractors and Trusteès Lubna Arif-schmidl Sue Brawn Gregg Burge85-SalLqbury D8wd Coe N811 Dawkins Irnogen Fl&l¢her Rachel George Danl&la Hanuskova Anna Harris Ashley Harrison Ros Halt Paul Shambrook Ab1oail Simmons P8nny Tillson N￿k Webb lappoint8d 16 June 2025. resKJnad 27 movem￿r 20251 Ir68igned 21 fv18y 20251 Itesign8d 20 F8bTU8ry 20251 Chairman Tr8asurer lapwlnted 18 March 20261 Sacre18ry (res￿n8d 30 June 20251 S8nlor Management Team Pippa W5ncenl.Gooke Anwen Hall Sarnantha Harper Cenlre Manager Physiotherapy Manag8r FundraSsing Manager Independent Examlner5 Crowe U.K. LLP. R+ BuSlding. 2 Blagrave St￿et, Reading, Berkshlre. RG1 1AZ Bankers CAF Bank Ltd, 25 Kings Hlll Avenu8, Kings Hlll. Wesl Malling, Kènt ME19 4JQ P8ge 5

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document The Berkshlre Mulliple Scler051s Therapy Centre Limited Ilhe eharityl is a company limlted by guaran180 Icompany numbeT 227080718nd is a regI51ered eharily Icharily nutnber 8004191. The charity was e$￿￿lsh￿d under a Memorandum olAssocialk)n which establlshed tha objects and powers of the chariiabla company and 1$ governed under its Artic18s of A55QCi31ion. In the event of the company being wound up rnernbers a￿ r8ouired to contribute an amount not ex¢eeding£1. nis8tiona The charity is managed by th8 Trustee Management CoTnrnittaè comprisin9 Ihe cotnpany direclors and meets al lea51 quarterly. The cornmlllee sets the 5troteolc dir8clk)n and poll¢y of Ihe charity, agrees an annual budget and mornilors performance againsl budget. All m8mber5 of the Tru$l88 Managemént Commiltee give Ihelr time voluntarily. Committee members may benefit from the charitys MS seNl¢88 orn the sarne terms as Other benefi¢iaries. Day to day management of the charity Is delegat&d lo the Centre Manager- includlng superwlsion of the staff and ensuring that the team continu8S to develop skills and working arrangam8nts in line wilh gDod practice and ensuring the Centre premi5e5 are properly serviced and malntalned. The Physiolherapy Manag&r is responsibl8 for the dirè¢llon and supervision of Ihe physiotherapy leam. Ihe rnaintenance of recognised treatrnenl standards, 8V81u81ing new treatment opportunltl6s and ongolng The Fundralslng Manager is responsible for Tnanaging relalion5hip5 wilh potential financial supporters, the subm15$1on of applications donations and granls and promoting fundraising event inilialives. Salar4es are reviewed annually, generally with reference lo the pay scales of the National Jdnt Coundl lor Local Govemm8nl S8rviees. The trusleas consider lh8 Key MafwgÈm8nl p8rsonnel are the tws18es together the Centr8 Manag8r, Physiolherapy Manao8r and Fun¢Jralslng Manager. 8nl and A intmenl of Mana Èmenl Comrnitlee Trustse Managem8nl Committè& members IlfuslÈesl mu8t be ordinary members of the company. Th8yar8 appolnled by election al an Annual Gen&raS Meeting of the charily, prowded that in advant& af Ihat meeting they h8ve been propts8ed by another ordinary member and are willing lo be eleoted. The officers of the Company the Ch8lrm8n, Treasurer and S8cr8tary are Trustee ManageJnent Commlltee tnembers and are appointed by election al ea¢h Annual GeneTal Meeting. The eomtnillee may appoint any of Ih8ir numbei during th8 year lo fill 3 casual vacancy among tha officeTS. Such officers hokl offKe until the next follo￿n9 Annu81 General Moetsng. Truste8 Induc nd Trainin New trustees are briefed on the objectives and activities of tt)e charity and Ihe enwronmenl wilhln which It OP8ra185. The poKicie5 and procedures of Ihe charity have been documented. These are updated on a cyclical ba￿s. All Iruslees are r8quir8d to familiarise Ih8ms8lves with thè charity's P￿￿leS and proc8dures. Page 6

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Risk Mana The trustees have conductod a revi8w ofthe risks lowhich the charily is expos8d and 8Ssessed thelr relative s¥nificance. These have b6en recorded Wilhin th8 p￿￿leS and procedur8s docurDenlalion. Wh8re appropriale, systems 2nd procedures have been established to miligale the risks the charllyfa¢es. The princip81 risks to the charity are considered to b8 ihose C￿terning fundra181n9, financial intern81 controls, quality of seNi¢e dalivery and the heallh and safely of stsH. volunieers, clients and vlsilors to the C8ntre. A5 regards fundraising. the risk is th8 adveTse flu¢tualion of financial resources ra188d during the ￿ar. In the longart8rm thiswould placé a financial slmln upon the charily. The charily has developed a diversified r8nge of financial resour¢es to help MIt￿31& this ri8k. The fundralsing strategy is overseen by the Truslees and actual finanaal p8rf0rrnan￿ is monitored on a tnonlhly basi8. Good relationships2r& main18in8d wilh a krge pool olvolunleers who a￿ abl& to support the public colleclions and events programme. Financial iniÈrnal controls include IhÈ division of dut￿5. The risk ol fraudulent appropriation of the charily s rinandal resour¢e81s mthgaied by th8 requirgmeni that all finanual Iransadlons require dual 8Uthorisakn"on. The quality of setw¢e déllvery 15 underpinned by qualified physlotherapy personnel, trainlno programmes to help maSniain professional standards and equipment mainl8n8Trce schedules that comply wilh manufacturers. specifications. Th8 Physioth8ropy Managar 18 r88pon5Ible for the maint8n8nc8 ofrewgnised treatment stsndaids and evaluating new trealment opportunities. These measures are In place to help ènsure setvKe delivery m88ts rewnlsad standards and beneflts users. Procedures are In place to ensure compliance wlh the h6allh and safely of slaff, volunteers. clbnls and $itc*s to the Cenire. Procedures in platÈ include p8ri0dic fire 31arm lests, Cenlie access security and r8gular malntenancè of plant and equipment Ilncluding Ilttlng equipment, and hygiene). These procedu￿$ are periodically r8viewed to ensu￿ they continue to mÈel th8 needs of the ¢harity. Responsibilities of the Trustee5 The Trust8es (who are 8150 dlreclor8 of The Berk8hlra Multiple Sclerosls Th8rapy Centre Llmlted for th8 purposes of cornpany lawl ar8 r8sponslble for pr8paring the Trustees. Annual Report and the financlal statements ITr 3¢¢ord8nc8 Wlth appll¢gbl8 law and United Klngdom Gen8rally Accepted Actounling Practice (United Klnudom Accounting Slandardsl. Company law requSres th8 Trusl8&S to prepare financial Statements for each financial year, Under company law the Tw51ees musl not approve the financi81 slalemenls Unl8￿ Ihey 8re satisfied that they gwe a ttue and falr iriew of the 51aie of affalrs of th8 thariiable company and of Ihe In¢oming resources andappllcation of resources. including the intom8 8nd expenditur8, of the charitable company for that period. In preparing these financial 51alements, the Trustees are r8quired lo.. select suiloble accountlng policies and then apply them con51slenlly". observe the melhods and principles in the Charilles SORP., make judgmonts and estimates that arè reasonabEe and prudenL slate wh81her applica￿e UK accountlng standards have been folbwed. subject to any material departures dis¢losed and explained In the financlal 51atsm6nts', and piepare Ihe financi81 statements on th8 going conTrrn basis un16ss Il is inappr0r￿ata lo pr8surne Ih8t thè ch8ri18ble cornpany Nwll continue in buslnéss. Th8 Tru51e8s are raspDnsib1e lor keeping adequate a¢¢ounllng r8COTds that a￿ sufficient to show arKJ eW8in th8 charitable cornpany'$ transactions, disclose with reasonable accuracy al any time the financial sitlon of tha charrtable ¢ompany and enable Ih8m 10 8n5ure Ihal the financial slaternents Comply with th8 Companle5 A¢1 2006 and the provislons of the cha￿ty,5 constitution. They are also responsible for safeguar¢Jlng lh8 assets of tho tharity 2nd hence forlaklng reasonabla stepsforlhé prevention and deledion of fraud and other iffegularilies. Pag8 7

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating Io small companies. Section 172 Slalemenl In line with the duties placed on them by section 172 of the Companies Act 2008, the Trustees, as directors oflhe Company, have acted, in good faith, in the way they consider to be most likely to promote the success of the charity and achieve ils charitable purposes. This includes placing the needs of the charity's beneficiaries al the heart ol all that they do and focusing on insighls-led decision making. All their activities and services ale coproduced with employees, volunteers and people affe¢l8d by MS. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. Approved by the Iruslees on -1 *' Zo 1£ and signed on their behalf by: Neil Dawkins Trustee Page 8

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORA TING AN INCOME AND EXPENDITURE ACCOUNTJ YEAR ENDED 31 DECEMBER 2025 Note5 UnrestrFCt8d Re5tTiCted Funds Fund6 2025 2025 Endowment Funds 2025 Total Fund5 2025 Total Funds 2024 InGt>me and endowmènts from: Donations & legacl8s Donalions & Subscriptions Legacies Gran18 recofvable 234,803 1,000 9,3 155,093 389.896 1.000 9,350 647.436 30,000 ChaTitable actlvlties Paym8nts for eouipnent Other income 255 16,871 255 16,871 1,074 854 Othertradlng actlvltles Fundraising activiiios Trealrnenls lo Ih088 wilhout MS El6¢lri¢ily- Feed in Tarlff Shop activilie5 66,044 16,527 2.544 9.087 66,044 16,527 2.544 9.087 93,436 17,411 2,202 4,949 Invest￿nts 915 TL)tal 368 396 523 489 aL632 ExpenditLJrè on.. Ral8lny lund¥ Fundr8islng activili88 Shop a¢tiwlies 172.619 4,798 172,619 4,798 174,244 3,536 ¢harSt8ble actlvltles Cost of atlivilies in lurtherance of the charity's objEGIS 10 375 597 520 Total 725 476 Net lexpendltur6Vlncome 22 1184.6181 117,3691 1201,987) 120,038 Transfers between funds 282 00 NET MOVEMENT IN FUNDS FOR YEAR I1￿,636) 117,6511 157.7001 1201.9871 (59.6261 Funds at the 8t8rt of the yoar 768711 57700 10975 S 977 527 Funds at the end of thé year The nolgs on pages 12 10 26 form part ol these accounts Page 9

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED BALANCE SHEET 31 DECEMBER 2025 Company Number 2270807

FIXED ASSETS
Tangible fixed assets
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
CREDITORS:Amounts falling due within
one year
NETCURRENTASSETS
TOT AL NET ASSETS
FUNDS
Unrestricted Funds
General funds
Designated funds
Restricted funds
Endowment funds
Notes
11
12
13
14
19
19
18
20
17		 1,692
22,151
351,764
375,607
(38.13)		 2025
£
558,384
337,194
895.5Z8		 2024
£
596,286
1,902
28,196
538,979
569,077
(67. 798)
501.279
1,097,565

642,075
253,503
895.5Z8		 697,610
71, 101
271,154
57.700
1 097,565

The trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of Section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit of its accounts for the period in question in accordance with Section 476 of the Act. The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with Section 386 of the Act, and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 December 2025 and of its deficit for the period then ended in accordance with the requirements of Sections 394 and 395 of the Act, and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements so far as applicable to the company.

The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements were approved and authorised for issue by the Board and were signed on its behalf on 28 May 2026.

Neil Dawkins Trustee

Rachel George Trustee

The notes on pages 12 to 26 form part of these accounts

Page 10

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED CASH FLOW ST A TEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

2025 2024
£ £
Cash flows from operating activities
Net cash provided by operating activities (see below) (179,747) 156 429
Cash flows from investing activities
Bank interest received 11,915 12,770
Purchase of fixed assets (19,383) (20,747)
Net cash (used in)/provided by investing activities (7,68) (7,977)
Change in cash and cash equivalents in reporting period (187,215) 148,452
Cash and cash equivalents at the beginning of the reporting
period 538,979 390,527
Cash and cash equivalents at the end of the reporting period 351 764 538,9.79
Reconciliation of net income to net cash flow from operating activities
2025 2024
£
Net expenditure (201,986) 120,038
Adjustments for
Depreciation 57,285 59,835
Interest received (11,915) (12,770)
Decrease/(increase) in stock 210 158
Decrease/(increase) in Debtors 3,079 (10,923)
lncrease/(decrease) in Creditors (26,419) 91
(179,747) 156 429
Analysis and movement of Net Debt 2024 Cash flow 2025
£ £ £
Cash in hand 538 979 lH7 215) 351 764

Page 11

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 COMPANY INFORMATION The principal aelivity of th8 charily is lo aid and improvè th8 conditSon of those Iwing with Mullip16 S¢lerosis. T1￿ incorporated charSly Ir8glslered number 2270807 and charily nurn￿r B0041911s domici18d in the UK. The address oflhe regisler8d office Bradbury House, 23a Augusl Efid, 8rock Gardens. Reading, Berkshlre, RG30 2JP. Th8 Berksh1￿ Mulliple Sderosls Therapy Centre LTrmiled Is a private company lirnbt8d byguarantee with no sharé capital. Each m8mber's liability woukl be limit8d lo an amount not exGeeding E1 in tt)e event of the Gharlly winding up. ACCOUNTING POLICIES B8515 of accounting The accounts have been prepared in ac¢ord8nce with tho Charities SORP IFRS1021 appllcable to charities pr8paring Iheira¢eounts In accordance with th8 Financial Reporting Standards applicable in th8 UK and Republic of Ireland and th8 Charilias Ael 2011 and UK G8neTally Acc8Pted Practlc8 as It applies llom 1 January 2019. The acc(yJnls hav8 been prepar6d lo give a 'lrue and fair, vl8w and have departed from the Ch8rilies IAccounts ané Reporisl Regulations 2008 onty la the exlenl required to provide a 'tru8 fair view,. Thls departure has involved foll0k￿ng Accounling and Reporting by Charities prÈparing Iheir atcounls in accordance with the Financial RepDrting Stand£rd applic8b18 in the UK and RepublSc ol Ireland IFRS1021. Tha Bert(shire Multiple Sclerosls Therapycentre meels Ihedefinilionof a public ben8fitentity und8r FRS 102. Assets and liabili116S are initially recognised al historical cosl or transaction value unless otheNlse stated in the relevant ac¢ounling policy note. The Trustees hav8 assessed whether lh8 tharity 15 0 goina concetn and ar8 sa115fied that il ha5 adequat8 r8sources to continua In op8rational exlslenc8 for the fores888Ne futu￿. b8ing a period of at leasl 12 months from the dale of approval ofthese flnan¢ial statements. In making ￿kS ass885meDI. th& Tru51ees have considered Ihe charity'5 f n3ncial position al th8 y8ar end, including tts level of r6s&rves, cash balan¢es, and known income and eKpendilurè mmilmenls. The Trustees hav8 also considered the historical r81iabi1ily of Income 51ream$. induding donations, grants, and income from chari18ble aclivilKq8. The Trusleo8 hav8 revièwed financlal performance subsequent to the year end, looelh*r with current budgeis and exp8Cted incomè 8nd expendilur&, lo infom Iheir 885e5smenl. The Twsle8s have also considered the prin¢ipal risks facing Ihe charilyb including potential variabilty In Income and increases in operating Costs, and arè satisfied that appropriate steps can be taken lo manage these risks if re0v1r￿. On Ihis basis, the Trustaés have a reasonable expeGialK)n that the charily h8s suffi¢ienl rasources to ¢onlinue in operalional exislen¢e for the foreseeab18 future. AWordi￿1y, they Continue lo adopt lh8 going cOn￿M basis in preparing the finan&al sialemenls. Crltlcal accouThtlng Judgements and key sources of 85timatlon uncertainty In the 8ppIicaiion of th8 charity's awounling pollries, which are described in not8 2, trustees are requir8d lo make judgements. estimates and assumplions aboul Ihe carryin9 valu8 of assets 8nd liabllilies Ihal are not readily apparent from other sourc8s. The esllmation and underlyi assumptions are based on hislori¢al exp8rienGe and other fa¢tor$ Ih8t are consid8r8d to bo relevanl. Aclual results May differ from these ¢slimal8s. The eslimales and underlying assumptions are rgvlewed on w on%oing basss. RevisK)ns lo accounling È81im8les are recognised in the p8rDd in whi¢h lh& esllmate Is revised rf the r&vision affects only that period, or In the pèriod of revision and future periods if Ihe revlslon affecls the currenl and fulure periods. In th8 Vl8wofthe Irusl8&s, no assumptions concerning the futuro or e81imalion ￿n￿rtainlY affeGling th8 assets and Iiabililies al the b81ance sheet d8le are likely to r8suIt Ill B materi81 adjustrnenl lo their ¢arrwng amounls In th8 nexl financial y8ar. bl Page 12

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNYING POLICIES ICONTINUEDI Financlal In8trumeDI$ Th8 charity only has financi31 assets and finaTr¢ial Iiabiliti88 of a klnd that qualily as basic flnancisl lll51wmenis. 88sic financial inslrurnen15 ar& initially recognIs￿ al tran58¢lion v81u8 and subsequently measured at their settlement value. dl Income All incomir¥J fesources are induded in th8 ststernent of financi81 activilies when Ihe charity L% entitled to Iha Income, receipi Is probable, and the amount can be quantified wth reasonable acoJracy. The following Sp￿1[1¢ polIc￿S a￿ appli8d to particular categories of incorne., Voluntary income Is r8C8iV8d by way of grants. donations and gifts and is Indud8d in full in the Slatemenl of Finan¢i&l Activities when receivable. Grants, where relateis lo perfortnaftce and speufiG deliv6rab1es, are a¢¢oun18d for as the ¢haTrty eams the right ¢onslderalion by ils performance. Donated servlcas and facilities are induded at the value to Ihe ¢harlly where this can be quantified. Th8 value of saMc8s provided by volunteers has not b88n included in Ih8s8 a¢¢ounl8. Items donated for resale through the charity's shop are included as Incoming TesourcÈs wilhln aclivilies for gÈner81ing fund5 whÈn they aresold. Rwmm8nded coniribulions from thos8 without MS aw payable on recelpl oflreatsnenl and 8ccounted for al th21 date. Inve51mÈnl incom8 is included wh8n receivable. Ineorning resources from charitabl8 Ir8ding activity are acLounted for when earned. Expenditure Expenditure is recognlsed on an aGGrual basis a5 8ach lia￿"[￿tY is irrturred. Raising funds comprise Ihe ¢osts ass0￿￿ted with allracling voluntary In￿Me and the costs of fundraising 8elivlt￿s. Charitable oxpenditur8 Comprtses thos8 c051s Incurred by the charw Sn th8 d8llv8ry of Its a¢￿￿1188 and 5ervios for ils beneliGlari88. It include5 both costs that can be 8llocated directly lo such aclivibes and Ihose costs of an indireei nature necessary lo support them. Charitable expenditur8 Is reported under Iwo sub headlngs.. Cosl of aGlivlliQS in furtheran¢e of eharity's obje¢ts- comprising the cost of profe5s1ong1 personn&l and trealment equipm8nt', Supp(rt costs- ¢omwsiTrg Ihe ¢osl of staff suppi)tbng professional personnel, ulilities11.e. heal, light. water, telephonel and a propottion of C8ntr8 management and oificg c0515. All ¢o$ls ar8 allocaied be￿£@n Ihe expendilure calegories of the Slalement of Financial Activities on a basiswhiGh isinlénded lo refl¢clth8 US8 of each resource. Cosls rekliro lo a particularaclivity are allocaled direelly., other5 are apportioned on an approprlale basls as set out In Note 17. Page 13

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES ICONTINUEDI Capitalisatlon of Fixed As$etS and Deprèclatlon All expenditure on items t￿lat 3re inl8nd8d lor conlinu8d usè by the charity on a long 18rm bas15 10 gen8rate fund5 and proV￿e sÈrvic8s lo members ale capilalised as fixed ass8t8 lexcepl all IT sofiware. and expenditure below £1,000, which is recognised in Ihe Statement of Financ￿1 Aclivilies in th8 year of purch8sel. Dewecialion Is provided on all tangible flxed assets In use. al ratas calculated lo write off the ¢ost of 8ach asset, less eslitnaled re8￿U￿1 v6luÈ of each assel over its expeGia4 u88ful life, as follows.. Buildings Fixtures, Iitlngs & equlpm8nt lolher than IT equipment) IT Eouipmgnl - over 50 years over 10-20 years - over 5 years gl sto¢k$ Stocks are sl8l&d at the1ower of cost and net r881isable value. h) Fund Accountlng Unrestrieled funds ar8 available for use at the dls¢r8lion of the twstees in furtherance of the general obje¢tives ofthe charity. Deslgnated funds ar6 unreslrf¢ted funds earmark8d by the Twsiees when there is a specffic and aulhori88d commilTnenl on Ilie part of th8 charity. Th8 level of the fund 18 88t to mat¢h the Trustees, estimate of the oulslandlng ¢ommilrnent at any given time. Restricted funds ￿present incorning resources In respect of whlch the donorlyr8ntors oontorn8d have specified the purpos6s lo which th8y musl be appli8d. Where attributable exp8ndiluie eK¢e8ds re51fiLled incorne received, 8 transfer from vHrestrict8d func15 10 restricted funds is madeto ¢overlhe ex￿$. RastriGted In¢om8 not spentln any yearis¢arried fotwar<l In Ihe relevant fund. Endowrnenl fund represent funds Tecelved to support the r￿e T8serv6s of the charity. Where free res¢Nes fall below the trustees stated level. the endowment funds can be transf¢rr8d lo unreslricled funds to ¢OV8r Ihè differénce. Debtors Trade and olh8r debtors 2r8 recognised at the seitlem8nt amount after any trade discounl offored, Prep8ymenls are v81ued atthe amount prepaid afterlaking accounlof any tr8d8 discounts due. Credltors and provi$lon8 Creditors and provisions are recognised when the eharily has a pr8senl obligation r8sultipg from P851 event that will probably r85uII in the transfer of funds to a thiré party and the amount due to 5ettl8 th8 obligab.on can be rneasU￿d or 881imated reliably. Pag814

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢OUNTING POLI¢IES ICONTINVEDI Cash and cas11 equlvalents Cash is r8pr8senied by cash in hané and deposi15 With financi81 inslitullons repayable without penalty on notice of not more thon 24 hours. C85h equivalents arg highly IiquKJ inv8slments thdt mature In no mor8 than three months from Ihe dale of acquisition and Ihal are readily convertible to kn(wJn amounts of cash with insignificant risk of change in value. Pgnslons The charity contribute5 to the personal pen￿on plans of employees. Contributions ale charged lo the Slat8rn8nl of Financial Aclivilies 35 they fall due. Total contributions in thè y88r W8T8 £39.641 (2024.. £35.2361. Thera were no oulslandlng contilbLltlons al the balance sheet dale {2024.. £nil). DONATIONS AND SUBSCRIPTIONS 2025 2024 Membership subscfiptlons 7,074 7. 128 Donatlons.. 135,574 31,827 180.393 33,628 1,400 211,339 34, 790 351,758 40,787 2.234 Gift aid lax redaimed Ch8ritsble Iwsts Companies Voluntary group5 GRANTS RECEIVABLE 2025 2024 Blnfl8ld Parish Councll Brackn811 Town Council Crowfhorne Parish Councll Eadey Town Council Flnchamp81ead Parish Councll Henley Town Council Holybrook Parish Council Panoboume Parish Coundl Purl8y Parish Counryl Sandhurst Toinm Council Shinf*ld Parish Council Theal& P8rish Coun¢ll Tilehurst Parish COU￿11 Warfield Parish Council Wlnkfi8ld Parish Cwndl Winnersh Parish Council Wokingham Wilhoul P8rish Council 1,800 500 1,000 400 1,300 soo 40Q 500 400 1,000 250 500 500 1,300 7.000 500 500 200 500 Pag8 15

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMrfED NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 FUNORAISING ACTIVITIES- INCOMING RESOURCES 2025 2024 Activi118S Public colledion$ Sponsorship 45,975 18,569 T9,670 11,766 PAYAIENTS FOR USE OF EQUIPMENT 2025 2024 Mask5 for Oxyg&n Therapy OTHER INCOME 2025 2024 Sludenl pl8￿ment re￿ipts Insurance Clairn 2,693 854 INVESTMENT INCOIAE 2025 2024 Bank int8r8St FUNDRAISING ACTMTIES- RESOURCES EXPENDED 2025 2024 Direct costs of events Staff and other indirect C051s Allocation of support costs Not& 181 6,893 109,114 10,451 110,2 Fundraising $nd m3rkedng IS8e Pagè16

00 (J>QtD vo O*r EB¢O QU)￿￿8￿lL4-

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 11. TANGIBLE FIXED ASSETS Land & buildings Flxturo5. ttings & equipment Total Cosl At 1 January 2025 Additions 825,612 730,235 1,555,B47 At 31 D¢cemb8r 2025 825 612 749618 1 575 230 Depreclatio At 1 Januaiy 2025 Charge forthe year 343,472 616.089 959,561 At 31 Dec8mbÈr 2025 Net botsk value At 31 December 21J25 At 31 December 2024 All fixed assets are used lor aclivlties In furth8rdn￿ of th8 charity's object8 OT in supp)rt thereof. 12. STOCKS 2025 2024 Goods for sa Mosks $30 754 13. DEBTORS 2025 2024 Other debto InsuranGe GLaim Accrued Income Prepayments 123 12.251 3,499 4,827 2,966 Page 18

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

14. CREDITORS: Amounts falling due within one year

REDITORS:Amounts falling due within one year
2025 2024
£ £
Trade creditors 3,419 18,575
Other creditors 549 5,293
Taxation and social security 8,110
Accruals and deferred income 34,445 35 820
38.13 67.798

15. STAFF NUMBERS AND COSTS

The average number of persons employed by the charity during the year, analysed by category, was as follows:-

Direct charitable activities
Fundraising
Management and administration
he aggregate payroll costs of these persons were as follows:-
Gross wages and salaries
Employer's national insurance costs
Employer's pension costs		 2025
2024
6
6
3
2025
2024
£
£
6
4
2
396,401
34,994
39,641
356,970
27,020
35,236
471.036
419 226

The aggregate payroll costs of these persons were as follows:-

No employee received emoluments in excess of £60,000 {2024: £nil).

No remuneration was received by any of the trustees (2024: £nil). No expenses were reimbursed to any trustees (2024: £nil).

There have been no related party transactions during the year that require disclosure.

Remuneration of key management personnel (including Employers NIC and Employers pension contributions) was £148,385 (2024: £147,548).

Page 19

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THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS ICONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Designated Endowment Rostricted Fund5 Fund Funds Unrestrtcted Funds General Total Funds 2025 TangitAè fixed assets Current assels Current liabilities 323,578 356.910 234,806 18.697 558,384 375.607 2024 coMp8￿1•ve TAngibl6 lixed assets Currani a￿etS Currtnl li8bililies 348,268 417,140 248,018 23,136 596,286 569,077 71,701 57.700 18. RESTRICTED FUNDS Incoming Resourc6s Transfer Re$ourc88 Expended 31 December 2025 January 2025 Land and buildlngs Counselling Yoga wellbe.ing IT- Laptop5 Nordic Walking Poles Oxygen Thar8py Physio Equipment Physio Inv3¢are Hoist Physio plSnlh Physio Th&ra chalr Physiolherapy Physio Treadmlll M8mbei Support Markellng Energy Bllls Window rènèwals Zoom IT Facllity IT Supwrt Costs 248,018 113,2121 13,0001 14001 13,3601 15791 234,806 3,000 400 3,3fj0 584 70 70 4,425 3.794 14,4251 13,7941 11fj21 282 1,135 843 2,387 12821 973 16671 1117,1041 13751 18.7311 13.1541 16251 11.4911 18831 1,720 117,104 1,875 1,500 8,731 3,154 625 14.982 978 13,491 95 P8oe 23

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18. RESTRICTED FUNDS Iconlinuedl 2024 Gomp8f81ive Incoming Resour¢e$ Transfer Resources 31 Expended De¢ember 2024 January 2024 Land 8nd buiklings Counselling IT- Lapknps Nordi¢ W81king Poles Oxygen Therapy Physio Equipment Physio Invac8re Hol$l Physio plinth Physio Th6ra chair Physiotherapy Physio Trèadmill Support N81work Window renewals Zoom IT Facility 261,230 13,272 3.828 999 248,018 3,828 1,583 70 584 70 2,985 2,985 282 7,29T 843 3,053 282 1, 135 843 2,387 162 666 84,785 375 7. t80 312 84,IB5 2,250 1,875 7,780 7, 124 8,230 14,gB2 978 19. UNRESTRICTED FUNDS InGomlng Resourc85 Transfer R8source$ 31 Expended D6caml)er 2025 January 2025 Dg$ignated funds Legacy fund General funds 71,101 171,1011 129083 368 396 2024 Compar8tlvè Incoming R8sourc8s Transfgr Resources 31 xpanrl&d De￿￿b 2024 January 2024 D&signated funds L89acy lun Gener&1 funds Ti,ioi 625 727 71, 101 330 697670 10 583 747 General Funds representlh058 fundswhth ar8 unreslrioted and notdesignaied forotherpurpose$. Page 24

THE BERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDEO 31 DECEMBER 2025 ENDOWMENT FUNDS Incomlng Tran8f8r January Rosour¢oS 2025 R850urG88 31 Expended Decemb•r 2025 The Edward Goslllng Fund 2024 Comp8rntNe Incoming Resources Tr8n8fvr ReSou￿e￿ 31 Expended D8c6nJber 2024 January 2024 The EdwarfGosllirnJ Fund End(%4YnWt funds are manwJed In accord8nc wllh ￿Tr)r restrlclbns. The Edward Gostllng Fund was donated lo suprM)rt th8 Gefter81 R8serves of th8 charity If they fell bek)w 6 months. Acovdingty. the baL9n￿ of the fund. £57.71J). has been transferred lo brirrfJ the level of Reserva8 IJP lo 5.6 m(ths. 21. CAPITAL COMMITMENTS At 31 2025, Ihe ccryany had no e8pltsl clyn1￿￿￿onls (2024.. £nlll. 22. NET EXPENDITURE FOR THE YEAR 2025 2024 15 Stated •ft•r chargino:" D8preci811on Independent Ex8mlnalon Ilneludlng Irrecoverablo VATI 57.285 59,835 23. FINANCIAL INSTRUMENTS An of tho companys monelary assets and lablilles ale bask finantsal instnJm8 Page 25

THE 8ERKSHIRE MULTIPLE SCLEROSIS THERAPY CENTRE LIMITED NOTES TO THE ACCOUNTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 24. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES UnreslrKted Funds 2024 Restrtc18d Funds 2024 Endowmenf Funds 2024 Tolgl Funds 2024 Donallons 818gac Don81￿n8 & subscriplions LegaC￿S Gyanls 382, 134 Jo.000 &5 105,302 160,tlYO 847,438 30,000 Ch8171able acEfviti8s Paymenls for equlpment Otherlneome 1,074 854 1,074 854 Othertr&YlrrtJ 8Ctfvrt￿S F(mdr8i51ng adMIi88 Tr881m8nls to tlyose wllhoul MS Eleclriclly- Fee(J In T8rtff SIKW aclml 93,436 17.41t 2,202 4,949 93,436 17.47 1 2,202 4,949 Investments rot&l Roising lunds Fundrolslng 8Ctivlllg8 Shop 8cliwtios 174,244 3.536 174.244 3,536 Chaniatstr ad1v11￿8 Cost of 8clivities in lurther8nce of lh8 charily's obJacÈs 40 N•1 8xp•ndiliw8 (30.417) (9.545) 180,L 120.038 Tr8nsf8r8 b8lbveen funds io NETMOVEl4lENT INFUNDS FOR YEAR 71,883 (9.545) 57,7611 120.038 Funtys 81 lh8 sl8rt of Ihe ye8r al Ihe Èndoflho Page 26

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 2025, which are set out on pages 9 to 26.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Janette Joyce CROWE U.K. LLP Chartered Accountants 29 May 2026

R+ Building 2 Blagrave Street Reading

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