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2022-12-31-accounts

Page
Reference and administrative
details ofthe company,
its Trustees and advisers
Trustees'
report
2-8
Independent
examiner's
report
Statement offinancial activities 10
Balance sheet
Notes to the financial statements 12-28

f7,603sessio ns oftherapy .
A summary
is shown
below.
Therapy Data Total Total Total Distinct Distinct MS Distinct Non-
Sessions Attendances Attendees Attendees MS/ No
condition
Oxygen Therapy 2,541 4,982 240 109 131
Complementary 2,133 2,151 197 128 69
Therapies
(incl.
acupuncture, massage,
reflexology)
Hydrotherapy Pool 1,303 1,864 140 87 53
Therapies
(hydrotherapy,
aqua yoga, swimming)
Physiotherapy (land 1,006 1,682 171 124 47
based) therapies
(physiotherapy, gym,
Pilates)
MS Click &Connect 175 973 50 41
(online activity
programme)
Counselling 223 223 39 33 6
APS Therapy 127 127 16 14 2
Podiatryy 61 61 49 42 7
Singing Group Therapy 29 168 12 7 5
Other 5 25 24 19 5
Total 7,603 'I2,256 938 604 334

Restricted Funds Unrestricted Total Funds Total Funds
2022 Funds 2022 2022 2021
Donations
and legacies
132,275 384,706 516,981 370,519
Charitable
activities
17,242 17,242 13,692
Other trading activities 300 76,603 76,903 84,154
Investments 207 207 40
Other income 1,196 1,196 2,973
Total income 132,575 479,954 612,529 471,378

F OR THE YEAR ENDED 31 DE CEMBER 2022
Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note 6 F S
Income from:
Donations
and legacies
132,275 384,706 516,981 370,519
Charitable
activities
17„242 17,242 13,592
Other trading
activities
300 76,603 76,903 84,154
Investments 207 207 40
Other income 1,196 1,196 2,973
Total income 132,575 479,954 612,529 471,378
Expenditure
on:
Charitable
activities
8 98,991 601,770 700,761 585,492
Total expenditure 98,991 601,770 700,761 585,492
Net income/(expenditure) 33,584 (121,816) (88,232) (115,114)
Transfers
between
funds 17 (6,759) 6,759
Net movement
in
funds 26,825 (115,057) (88,232) (115,114)
Reconciliation
of
funds:
Total funds brought forward 8,345 1,572,321 1,580,666 1,595,780
Net movement
in funds
26,825 (115,057) (88,232) (115,114)
Total funds carded forward 35,170 1,457,264 1,492,434 1,580,SSS

A S AT 31DE CEMBER 202 2
2022 2021
Note 6
Fixed assets
Tangible assets 13 1,394,078 1,426,645
Current assets
Debtors 14 3,859 2,379
Cash at bank and in hand 103,342 162,081
107,201 164,460
Creditors: amounts falling due within one
year 15 (8,845) (10,439)
Net current assets 98,356 154,021
Total net assets 1,492„434 1,580,666
Charity funds
Restricted
funds
17 35,170 8,345
Unrestricted
funds
17 1,457,264 1,572,321
Total funds 1,492,434 1,580,666

Buildings 2% straight
line basis
Plant and machinery 10%straight
line basis
Fixtures and fittings 20% reducing
balance basis
Computer
equipment
33.3%straight
line basis

Restricted Unrestricted Total Total
funds funds funds funds
2022
F
2022
6
2022f 2021
Donations 35,906 60,144 96,050 55,110
Legacies 37,394 37,394 7,161
Grants 96,369 133,750 230,119 214,857
Treatment donations 153,418 153,418 93,391
Total 2022 132,275 384,706 516,981 370,519
Total 2021 97,438 273,081 370,5'19

Unrestricted Total Total
funds funds funds
2022 2022 2021
6 6 6
Membership subscriptions 17,242 17,242 13,692
Total 2021 13,692 13,692

Restricted Unrestricted Total Total
funds funds funds funds
2022
F
2022
F
2022
F
2021f
Fundraising events 300 51,976 52,276 S9,67S
Sale ofgoods and literature 24,627 24,627 14,478
300 76,603 76,903 84,154
Total 2021 200 83,954 84,154
6. Investment income
Unrestricted Total Total
funds funds funds
2022 2022 2021
5 E F
Investment income 207 207 40
Total 2021 40 40
7. Other incoming resources
Unrestricted Total Total
funds funds funds
2022 2022 2021
5 F F
Solar panels 1,196 1,196 2,973
Total 2021 2,973 2,973

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
6 6 8
Charitable activities 98,991 601,770 700,761 586,492
Total 2021 141,813 444,679 586,492

Activities
undertaken Support Total Total
directly costs funds funds
2022 2022 2022 2021
F F E
Charitable activities 295,161 405,600 700,761 586,493
Total 2021 281,656 304,837 586,493

Total Total
Activities funds funds
2022
F
2022
6
2021f
Wages and salaries 91,611 91,611 74,291
Fundraising costs 22,613 22,613 19,397
Costs ofgoods sold 6,681 6,681 1,706
Maintenance ofequipment and buildings 36,300 36,300 37,632
Oxygen 18,639 18,639 16,333
Physiotherapy, reflexology &counselling 70,918 70,918 74,312
Training courses 4,843 4,843 2,724
Depreciation 39,326 39,326 50,940
Governance costs 4,230 4,230 4,321
295,161 295,161 281,656
Total 2021 281,656 281,656

Total Total
Activities funds funds
2022 2022 2021
F F 5
Wages and salaries 312,554 312,554 225,559
Travelling
expenses
1,333 1,333 94
Cleaning
and
general costs 22,023 22,023 23,075
Printing,
postage, stationery
& copies 1,094 1,094 878
Advertising
&
recruitment 5,910 5,910 1,485
Telephone 6,522 6,522 6,577
Insurance 7,431 7,431 5,002
Rent and rates 1,000 1,000 3,995
Light and heat 25,160 25,160 11,857
Licences and subscriptions 10,283 10,283 12,777
Bank charges 3,475 3,475 4,233
Computer
and
website expenses 8,039 8,039 8,695
Sundry expenses 776 776 610
405,600 405,600 304,837
Total 2021 304,837 304,837
10. Independent examiner's remuneration
2022f 2027
5
Fees payable to the company's independent examiner for the independent
examination
ofthe company's
annual accounts 1,920 1,920
11. Staff costs
2022f 2021
Wages and salaries 368,547 275,651
Social security costs 27,425 17,332
Contribution
to defined
contribution pension schemes 8,193 5,867
404,165 299,850

2022 2021
No. No.

Long-term
leasehold Plant and Fixtures and Computer
propertyf machinery
f
fittings
f
equipmentf Total
F
Cost or valuation
At 1 January 2022 1,585,775 132,736 73,105 47,420 1,839,036
Additions 6,759 6,759
At 31 December 2022 1,585,775 139,495 73,105 47,420 1,845,795
Depreciation
At 1 January 2022 215,465 100,171 52,942 43,813 412,391
Charge for the year 21,332 10,584 4,029 3,381 39,326
At 31 December 2022 236,797 110,755 56,971 47,194 451,717
Net book value
At 31 December 2022 1,348,978 28,740 16,134 226 1,394,078
At31December 2021 1,370,310 32,555 20,163 3,607 1,426,645
14. Debtors
2022
F
2021f
Due within one year
Trade debtors 1,035 130
Prepayments
and accrued
income 2,824 2,249
3,859 2,379

2022 2021
F E
Trade creditors 6,462 2,058
Other creditors 641 3,779
Accruals and deferred income 1,742 4,662
8,845 10,439
2022 2021
6
Financial assets
Financial assets measured at fair value through income and expenditure 103,342 162,081

Statement offunds - current year
Balance at
Balance at 1 31
January Transfers December
2022 Income Expenditure in/out 2022
6 6 6 6 6
Unrestricted
funds
Designated
funds
Designated
Funds
1,426,645 (32,567) 1,394,078
General funds
General
Funds
145,676 479,954 (601,770) 39,326 63,186
Total Unrestricted funds 1,572,321 479,954 (601„770) 6,759 1,457,264
Restricted funds
Complementary
Therapies
7,400 (2,500) 4,900
Core Costs 1,700 (1,700)
Counselling 1,335 6,000 (5,617) 1,718
MS Click and Connect 750 4,000 (4,750)
Other 11,369 (4,990) 6,379
Oxygen Therapy 1,252 23,550 (22,820) 1,982
Physiotherapy
and
Hydrotherapy 5,008 78,556 (56,614) (6,759) 20,191
8,345 132,575 (98,991) (6,759) 35,170
Total offunds 1,580,666 612,529 (700,761) 1„492,434

Statement offunds - prior ye ar
Balance at
Balance at 31
1January Transfers December
2021f Income
6
Expenditure
f
inloutf 2021f
Unrestricted
funds
Designated
funds
Designated
Funds
1,473,863 (47,218) 1,426,645
General funds
General Funds 167,048 373,740 (444,679) 49,567 145,676
Total Unrestricted funds 1,640,911 373,740 (444,679) 2,349 1,572,321
Restricted funds
Complementary
Therapies
19,368 (19,368)
Core Costs 10,000 (10,000)
Counselling 6,990 (5,655) 1,335
MS Click and Connect 10,675 3,411 (13,336) 750
Other 8,849 (6,500) (2,349)
Oxygen Therapy 20,166 31,419 (50,333) 1,252
Physiotherapy
and
Hydrotherapy 4,660 36,969 (36,621) 5,008
54,869 97,638 (141,813) (2,349) 8,345
Total offunds 1,695,780 471,378 (586,492) 1,580,666

Summary offunds - cur rent year
Balance at
Balance at 1 31
January Transfers December
2022 Income Expenditure in/out 2022
6 F F F
Designated funds 1,426,645 (32,567) 1,394,078
General funds 145,676 479,954 (601,770) 39,326 63„186
Restricted funds 8,345 132,575 (98,991) (6,759) 35,170
1,580,666 612,529 (700,761) 1,492,434
Balance at
Balance al 31
1January Transfers December
2021 Income Expenditure inlout 2021
5 5 5
Designated funds 1,473,863 (47,218) 1,425,645
General funds 167,048 373,740 (444,679) 49,567 145,676
Restricted funds 54,869 97,638 (141,813) (2,349) 8,345
1,595,780 471,378 (586,492) 1,580,666
Analysis ofn et ass ets between funds - curre nt year
Restricted Unrestricted Total
funds funds funds
2022 2022 2022
F 6 6
Tangible fixed assets 1,394,078 1,394,078
Current assets 35,170 72,031 107,201
Creditors due within one year (8,845) (8,845)
Total 35,170 1,457,264 1,492,434

Analysis of n et assets b etween fun ds - prior year
Restricted Unrestricted Total
funds funds funds
2021 2021 2021
8 5 8
Tangible fixed assets 1,426,645 1,426,645
Current assets 8,345 156,115 164,460
Creditors due within one year (10,439) (10,439)
Total 8,345 1,572321 1,580,666
Operating lease commitments
At 31 December 2022 the company had commitments to make future minimum lease payments under
non-cancellable operating leases as follows:
2022 2021
E 8
Not later than 1 year 1,000 1,000
Later than 1 year and not later than 5years 4,000 4,000
Later than 5years 116,000 117,000
121,000 122,000