2021-12-31-accounts - Chedgrave Oxygen Therapy Centre

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Registered Company Number: 02295326 ( England and Wales ) Registered Charity Number: 800850

Report of Trustees

And

Unaudited Financial Statements For Year Ending 31st December 2021 For Chedgrave MS Therapy Centre Limited

C Harrison Business Services LTD Dunburgh Farm The Street Geldeston Beccles NR34 0LN

Chedgrave MS Therapy Centre Limited

Chedgrave MS Therapy Centre Limited 2021

Contents of the Financial Statements For Year Ended 31st December 2021

Report of Trustees Independent Examiners Report Statement of Financial Activities

Balance Sheet

Notes to Financial Statements

Report of the Trustees

Chedgrave MS Therapy Centre Limited 2021

For Year Ended 31st December 2021

The Trustees who were also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity of the year ended 31[st] December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Enterprises.

Structure, Governance and Management

The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Reference and Administrative Information

Registered Company Number 02295326 ( England and Wales ) Registered Charity Number 800850 Registered Office Address Unit 11, Langley Road, Chedgrave, Norfolk, NR14 6HD

Trustees Misss R E Bunn Mrs M Earle Miss C Hambling Company Secretary Mrs J Woodrow

Independent Examiner

Chantelle Harrison

C Harrison Business Services LTD, Dunburgh Farm, The Street, Geldeston, NR34 0LN

Approved by order of the board of Trustees on 20[TH] July 2022 and signed on its behalf by:

………………………………………………………….. Miss R E Bunn – Trustee

Chedgrave MS Therapy Centre Limited 2021

	Charity No (if any) 800850 Period start date 01/01/2021 To Period end date 31/12/2021 CC39a Chedgrave MS Therapy Centre LTD 022953 Chedgrave MS Therapy Centre LTD	Charity No (if any) 800850 Period start date 01/01/2021 To Period end date 31/12/2021 CC39a Chedgrave MS Therapy Centre LTD 022953 Chedgrave MS Therapy Centre LTD
Section A	Statement of financial activities
Descriptions by natural category Note Incoming resources (Note 3) Donations, legacies and Grants Donations, legacies and Grants fees for charitable services Donations, legacies and Grants 1 S01 Resources expended (Notes 4-7) Cost of fundraising events Wages, salaries, pensions and NI Rent, rates and Insurance telephone postage and stationery legal and professional fees Insurance Light and heat S02 S03 S04 S05 S06 S07 S08 S09 Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources* *before transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* *Gross transfers between funds* *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 498 - - 498 2,865 7,271 - - 7,271 6,081 32,659 - - 32,659 19,971 11,940 - - 11,940 - - - - - - - - - - -
		52,368 - - 52,368 28,917
		5,238 - - 5,238 5,274 19,115 - - 19,115 20,558 1,800 - - 1,800 2,400 1,608 - - 1,608 807 2,014 - 2,014 684 1,074 - - 1,074 700 786 - - 786 - - - - - - - - - - -
		31,635 - - 31,635 30,423 20,733 - - 20,733 7,514 -
		- - - 36,431
		20,733 - - 20,733 7,514 -
		- - - - - - - - - -
		20,733 - - 20,733 7,514 -
		82,723 - 82,723

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09/11/2022

Total funds carried forward S10 103,456 - - 103,456

CC17a (Excel)

09/11/2022

Section B Balance sheet

Note Fixed assets Tangible assets (Note 8) B01 B02 Investments (Note 9) B03 *Total fixed assets* B04 Current assets Stock and work in progress B05 Debtors (Note 10) B06 (Short term) investments B07 Cash at bank and in hand B08 *Total current assets* B09 Creditors: amounts falling due within one year (Note 11) B10 *Net current assets/(liabilities)* B11 *Total assets less current liabilities* B12 Creditors: amounts falling due after one year (Note 11) B13 Provisions for liabilities and charges B14 *Net assets* B15 Funds of the Charity Unrestricted funds B16 Designated funds B17 Total unrestricted funds Restricted income funds (Note 12) B18 Endowment funds(Note 12) B19 *Total funds* B20	Total this year Total last year £ £ F01 F02 40,665 31,266 - - - -
	40,665 31,266
	- - 190 190 4,848 4,848 64,107 52,774
	69,145 57,812

	69,145 57,812

	109,810 89,078
	- - - -
	109,810 89,078
	109,810 89,040 - -
	109,772 89,040
	38 38 - -
	109,810 89,078

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

Signed by one or two trustees on behalf of all the trustees

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Signature Date of approval
Ms R E Bunn
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CC17a (Excel)

09/11/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* Accounting Standards; or  Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources  the charity becomes entitled to the resources;  the trustees are virtually certain they will receive the resources; and  the monetary value can be measured with sufficient reliability. Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income) related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to and gifts which they relate. Contractual income and This is only included in the SoFA once the related goods or services have been delivered. performance related grants Gifts in kind for use by the charity are included in the SoFA as incoming resources when Gifts in kind receivable. The value of any voluntary help received is not included in the accounts but is described in the Volunteer help trustees’ annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without These are only recognised in the accounts when a commitment has been made and there are performance conditions no conditions to be met relating to the grant which remain in the control of the charity. ASSETS Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They by charity are valued at cost or a reasonable value on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. Stocks and work in progress These are valued at the lower of cost or market value.

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

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Unrestricted restricted This year Last year
Analysis £ £ £ £
Dive Income 498 498 2,865
Donations and Legacies Income 7270.78 7,271 6,081
Session Income 32659.31 32,659 19,971
Covid Grant Income 11940 11,940 -
Total 52,368 28,917
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
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CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

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Unrestricted restricted This year Last year
Analysis £ £ £ £
Direct Costs of Events / Fundraising 2070 2,070 4,060
Centre Consumables 2475.61 2,475 966
Raising Funds 547.68 548 247
Salaries and Staff Costs 19114.89 19,115 20,558
- -
- -
- -
- -
Total 24,208 24,208 25,831
Premises Rents, Rates 1800 1,800 2,400
Insurances 1073.59 1,073 1,177
Light and Heat 786.2 786 700
Office and 1752.55
Administrative Expenses 1,753 807
- -
- -
- -
- -
Total 5,412 5,412 5,084
Other Professional Services 2014.88 2,015 684
- -
- -
- -
- -
- -
- -
- -
Total 2,015 2,015 684
- -
- -
- -
- -
- -
- -
- -
- -
Total - -
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CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year Last year NONE NONE £ £

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year Last year £ £ 120 120

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

		This year £	This year £			Last year £
Gross wages, salaries and benefits in kind			19,115			20,558
Employer’s National Insurance costs				-			-
Pension costs				-			-
				-			-
	Total staff costs		19,115			20,558

6.2 Average number of full-time equivalent	employees in the year	This year Number				Last year Number
The parts of the charity in which the					3		2
employees work				- -			- -
				-			-
	Total				3		2

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

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Grants to Grants to
institutions individuals
Purpose for which grants made Total amount Total amount
£ £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
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7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions *Total grants to institutions* Purpose	Total amount of grants paid £ - - - - - - - - -
	-

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

		Freehold	land		Other land &	Plant,	Fixtures,	Payments on	Payments on	Total
		& buildings			buildings	machinery and	fittings and	account and
						motor vehicles	equipment	assets under
								construction
		£			£	£	£	£		£
Balance brought			-		-	46,101			-	46,101
forward
Additions			-		-	10,196	-		-	10,196
Revaluations			-		-	-	-		-	-
Disposals			-		-	-	-		-	-
Transfers *			-		-	-	-		-	-
Balance carried			-		-	56,297	-		-	56,297
forward
8.2 Accumulated depreciation			and	impairment provisions
	**Basis					RB
	** Rate					30%

Balance brought			-		-	-	-		-	-
forward
Depreciation charge			-		-	16,889	-		-	16,889
for year
Impairment provisions			-		-	-	-		-	-
Revaluations			-		-	-	-		-	-
Disposals			-		-	-	-		-	-
Transfers*			-		-	-	-		-	-
Balance carried			-		-	16,889	-		-	16,889
forward
8.3 Net book	value
Brought forward			-		-	46,101	-		-	46,101
Carried forward			-		-	39,408	-		-	39,408

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Add:additions to investments at cost Less:disposals at carrying value Carrying (market) value at end of year	£ - - -
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Analysis of investments		9.2			9.3
		Market value at		Income from
		year end		investments for
				the year
		£			£
Investment properties			-		-
Investments listed on a recognised stock exchange or held in common			-		-
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies			-		-
Securities not listed on a recognised Stock Exchange			-		-
Cash held as part of the investment portfolio			-		-
Other investments
			-		-
	Total		-		-

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

			Market value at	Market value at	Market value at
			year end
Investment	held			£
					-
					-
					-
					-
		Total			-

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors		Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year
		This year		Last year	This year		Last year
		£		£	£		£
Trade debtors			-	-		-	-
Amounts due from subsidiary and associated
undertakings			-	-		-	-
Other debtors			-	-		-	-
Prepayments and accrued income			-	190.0		-	-
	Total		-	190.0		-	-

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

11.1 Analysis of creditors
		Amounts falling due			Amounts falling due after
		within one year			more than one year
		This year		Last year	This year	Last year
		£		£	£	£
Loans and overdrafts			-	-	-	-
Trade creditors			-	-	-	-
Amounts due to subsidiary and associated
undertakings			-	-	-	-
Other creditors			-	-	-	-
Accruals and deferred income			-	-	-	-
	Total		-	-	-	-

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

Type PE, EE , Fund Name Purpose and restrictions R or other

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

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Fund Fund
balances balances
brought Incoming Resources Gains and carried
forward resources expended Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
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12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds Restricted funds Endowed funds Total £ £ £ £ - - - - - - - - 62,219 - 62,219
	62,219 - - 62,219

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

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Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or related party
governing document) This year Last year
£ £
NONE
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13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	NONE NONE Name of trustee or related party Legal authority	This year Last year £ £ Amount owing

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£
NONE
NONE

CC17a (Excel)

09/11/2022

Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Covid Grant Income is shown for Charity Closure during Covid restricted periods.

CC17a (Excel)

09/11/2022

Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat telephone postage and stationery Donations and Grants legal and professional fees bank charges and interest depreciation Insurance

To edit the lists replace existing categories on either list with the new headings you prefer to use.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name

Report to the Charity Name trustees/ members Chedgrave MS Therapy Centre Limited Registered Company 02295326 of

31[st] December 2021 Charity 800850 On accounts for the no (if year ended any)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2021 .

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material examiner's matters have come to my attention in connection with the statement examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Signed:

Date:

Name:

Oct 2018

IER

Relevant professional qualification(s) or body (if any):

Address:

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Oct 2018

IER

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER