Registered number: 02339750
Charity number: 801382
Kent
TAerq¥centre
KENT MULTIPLE SCLEROSIS THERAPY
CENTRE LTD
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the company* its Trustees and advisers
Trustees. report
Independent examinerfs report
Statement of financlal actlvltles
Balance sheet
10
Statement of cash flows
11
Notes to the financial statements
12-29

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company Ilmited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Mr J Limmer. Chair
Mrs J Tompkins
Mr D J Bailey (resigned 31 March 2024)
Mrs l Neitsch
MrA Cleur
Mr P Connolly
Mr I Padda {res￿ned 30 April 2024)
Ms L Ellis (resigned 30 April 2024)
Ms P Kersten {appointed 30 April 2024, resigned 16 May 2025)
Mr R Mason (appointed 30 April 2024)
Mrs A Foot (appointed 30 September 2024)
Mr J Tonkin (appointed 30 September 2024)
Company registered
number
02339750
Charity registered
number
801382
Registered office
Bradbury House
Merton Lane (North)
Canterbury
Kent
CT4 7DZ
Company secretary
Mr J Limmer
Chief executive officer
Ms H Coleman
Accountants
mag￿ Gammon
Chartered Accountants
Henwood House
Henwood
Ashford
Kent
TN24 8DH
Page 1

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the company for the 1 January
2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees, report and a directors,
report under company law. The Ttustees confirm that the Annual report and financial statements of the
charitable company comply wtih the current statutory requirements, the requirements of the charitable company's
governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the Stralegic report
required of medium and large companies under the Companies Act 200S {strategic Report and Directors,
Report) Regulations 2013 has been omitted.
Objectives and activittes
a. Pollcles and obJe¢tlves
The charty is govemed by its Memorandum and Articles of Association and aims to promote the relief of
persons in the County of Kent who live wtth Muftiple Sclerosis (MS) and other neurologirAI conditions by any
lawful means and in particular and without prejudice to the generality of the foregoing:
to provide advice. guidance and moral and practical support for persons living with MS
to provide therapy (including oxygen therapy) for persons living with MS or other similar symptoms or
condbtions
In setting objectbves and planning for activities. the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit. including the guidance 'Public benefit.. wnning a
charity (PB2)'.
b. Actlvitles for achievlng objectlves
To ensufe the charitable company's aims are met, the charitable company has a general policy to bring together
persons living with MS and persons interested or more widety affected by MS.
The charitable company administers and equips a centre for the provision of therapies. "Active" members are
required to pay for membership to the centre. thereafter ￿11 members are asked for a donation contributing to
the operating costslcost of therapy and associate members are required to pay a fixed charge albeit one well
below the market rate. The centre also raises funds through events and donations.
The major source of funds comes from the enomous support that the charity receives from Trusts and
Foundalions without whom the centre would not exist.
There have been no material changes in these policies Sin￿ the last report.
Page 2

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limtted by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance
. Review of activities
The charitable company has continued its main objective of providing a range of therapies, support and advice to
those with MS. their families and carers.
2024 was the tenth year of operation in the New Centre which continues to provide a state of the art facility to its
users and consequently the principal therapies of Physiotherapy & Hydrotherapy, Reflexology. Acupuncture and
High Dose Oxygen Therapy have all remained in strong demand.
The Centre also continues to treat a range of non-ms conditions with High Dose Oxygen Therapy including
some life long conditions such as fibromyalgia. cancer, post-operative wounds and sports injuries, the income
from which assists in the subsidising of its services to members with MS.
Continual investment in Centre staff has further strengthened the offering available to Centre users. We
additionally have recruited four new Trustees to fill skill vacancies.
As at the end of 2024 the Charity served 412 MS members and 313 Associate members (a total of 725
members).
The Trustees wish to record their grateful thanks to our volunteers and others who willingly donate their time and
ServI￿S to our cause. Their wonderful support ensures that the New Centre continues to provide care and
support to members and will continue to do so for the foreseeable future.
The Trustees would like the extend a specffic thank you to the Frank Brake Charitable Trust, the William Brake
Charitable Trust, the James Tudor Foundation. the February Foundation, the Childwick Trust, Garfield Weston
Foundation, the Lawson Trust, the Thomas J Horne Memorial Trust, Kent Community Foundation, Meads Trust,
The Loveday Charitable Trust and the Edward Gostling Foundation.
b. Publlc awareness
The Trustees and the ExecutNe Team continue to promote awpreness of the Centre within the local community.
c. Public benefit
The Trustees have complied with their duty to have regard to the guidance on public benefrt published by the
Charty Commission in exercising their powers or dLrties.
The activities of the charity are directed to. providing signifrAnt support for those with MS and other similar
conditions both through treatment and therapy, infomial advi￿ and peer support.
Any contribution made towards the running costs of the charty is at the discretion of the member with MS and all
MS Members have the opportunty to benefft from the activities of the charity wthout charge. The balance of the
running cost is subsidised through its fundraising and income generation actiwties.
Page 3

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limtted by guarantee}
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achlevements and perfomiance (continued)
d. Achievements and performance oveNiew
Kent MS Therapy Centre continues to extend the scope of Iherapies on offer. In 2024, the charity delivered a
total of 12,257 sessions of therapy. A summary is shown below.
Therapy Data
Total Total Distinct Distinct MS
Attendances
Attendees
Attendees
Distinct
Associate
Attendees
Acupuncture
Ai Chi
APS
Aqua Yoga
Balance Warrior
Boxfit
Counselling
Fit Pump
Gym Session
HIIT
Hydro Induction
Hydrotherapy
Leisure Swim
Massage l Reflexology
Melody Singers
Oxygen Therapy
Physio Assessment
Physio Treatment
Pilates
Podiatry
Stretch N Flex
Yoga
Total 2024
Total 2023
167
10
170
604
13
106
221
12
1,378
33
17
1.272
171
1,934
156
4,589
142
372
239
190
35
426
12,257
13,005
20
12
53
31
19
19
12
23
67
26
10
17
119
33
182
12
52
15
51
65
16
111
251
140
81
31
58
12
52
561.
58
109
86
56
20
39
131
49
23
10
12
39
259.
10
292.
33
This is the total distinct members over all therapies. A member may have accessed multiple therapies but that
person will only be counted oncen int eh total distinct count. Therefore the sum of the distinct attendees will not
equal the distinct totsl.
As we attract more Members with MS and extend our therapy offering the level of subsidy required to support
our therapies increases. Fundraising and sustainable income generation becomes ever more important.
e. Fundraising and income generation
Endowment
Funds
2024
175,000
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2024
2024
76,773
449,517
31,576
118,785
1,980
3,004
£604.862
2024
701,290
31,576
118,785
3,176
3,004
£857.831
2023
571,132
144,312
114,353
1,487
179
£831,463
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
Total income
1.196
£176.196
£76,773
Page 4

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial revlew
. Going concem
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further detsils regarding the adoption of the going
concem basis can be found in the accounting policies.
b. Reserves policy
The charitable company has maintained a tight control on expendtture throughout the year. It seeks to maintain a
reserve a¢¢ount which is equivalent to 3 months running Costs. whilst recognising that after a Challenging year, it
will take time to build reserves to this level.
General review
Incoming resources for the year amounted to £857,831 {2023 - £831,463) with expenditure totalling £764,029
(2023 - £756,958) resulting in a surplus of £93.802 (2023 - surplus of £74,505).
11 is the Trustees intention to apply all funds received in any one year whilst maintaining an appropriate level of
unrestricted reseNes in accordance with the policy.
The charity is also grateful to its staff, therapists and volunteers who have assisted with income-generating
activities.
Restricted funds for speclfic projects have been received during the year from the following sources..
Restrlcted funds recelved In 2024
R G Hills Charitable Trust
MS Awar6ness Week Individual Donations
The Big Give 2023 Champion Funder
H R Pratt Boomian Family Foundation
Souter Charitable Trust
William Brake Foundation
Sir Jules Thom Charitable Twst
Garfield Weston Foundation
F B Coales No.4 (Family) Trust
The Big Give 2024 Individual Donations
The February Foundation
The Lawson Trust
Auction Income from the Christmas Ball
Charlotte Marshall Charitable Trust
Social Enterprise Kent
Kent Community Foundation
Alf and Della Fasham
Pocock's Solicitors
Walker Construction Trust
Hilary Brian
Greg Mayne
Amount Pur
£2.000 Physi(F and hydroth8rapy
£1.734 Physitr and hydrotherapy
£1,875 Physitr and hydrotherapy
£1.000 Physitr and hydrotherapy
£2,000 Physitr and hydrotherapy
£15,000 Physio- and hydrotherapy
£3,000 Physio- and hydrotherapy
£15,000 Physio- and hydrotherapy
£3.000 Physio- and hydrotherapy
£10,000 Physio- and hydrotherapy
£5,000 Physio- and hydrotherapy
£5,000 Physio- and hydrotherapy
£1,300 PhysirTr and hydrotherapy
£452 Complementary therapies
£4,905 Counselling (Mental Health Support Programme)
£9,000 Other- Capacity Building
£300 Other- Water Heater
£335 Other- Water Heater
£350 Other- Washing Machine
£128 Other- 2 Sumup Machines
£300 Other- Window Cleaning
Page 5

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure. governance and management
a. Constitution
The company is registered as a charttable company limited by guarantee and was set up by a Memorandum of
Association on 5 March 1993. The company 15 a registered charity. number 801382.
The princip81 object of the company is the provision of services and support to aid and improve the condition of
those living Wth Multiple Sclerosis.
b. Methods of appointment or electlon of Trustees
Trustees are appointed or reappointed at the Company Annual General Meeting and, under the Articles of
Association, hold office for a term of three years and are eligible for reelection for a maximum of three terms
with the option to extend this in special circumstances.
c. Organlsatlonal structure and decision-making policles
The board of trustees is responsible for govemance of the charity and generally meets every month. The board
sets the strategic direction and policy for the charity. agrees an annual budget, and monitors performance
against it. The day-today management of the Centre is the responsibility of the Executive team.
d. Risk management
The Trustees have assessed the major risks to which the company is exposed, those related to the operations
and finances of the company and are satisfied that systems and procedures are in place to mitigate exposure to
the major risks.
The support we have had from our donors and sponsors has been unparalleled and very much appreciated; the
centre remains in reasonable financial health considering the challenges imposed on fund raising.
We remain confident as Trustees that the centre will continue to improve and grow to better support the lives of
people living with MS in Kent.
Future developments
Kent MS Therapy Centre continues to work to make more people wilh MS in Kent aware of the Centre and
understand how it can help. Activities towards this aim include collaboration with existing MS support groups
such as the MS Society. MS Trust, profile raising amongst NHS specialised groups and clinicians and more
effective use of social media, along with continued relationships with mainstream media.
Our strategy to 2025 is buiEt on three pillars:
Improve our financial sustainabilty by maximising the income from the Centre's building, alongside a new
fundraising strategy focusing on multi-year donations.
Deliver support for more people wilh MS (and other conditions) acros5 Kent by delivering therapies from
other locations, in addition to the Centre in Canterbury.
Become r￿ogniSed as a Centre of Excellence: providing leadership in the provision of care and being
recognised as an organisation that continues to leam by seeking out knowledge and expertise in the wider
community.
The executive team have made progress on all 3 pillars of our strategy during 2024. We are delighted with the
collaboration with ChristchuKh Universty.
Page 6

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
IA company Ilmlted by guardntee)
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Our Mlsslon
"Improving the lives of those Ipiing with MS in Kenv,
The Cenlre aims to radically improve the lives of those wÉth Muliiple Sclerosis, their famllles and those who care
for them.
We alm to:
Provide a range of complementary therapie5 and speclalist clinics.
Give advice, support and infomiation to those INing with MS, their carers and families, in an environmenl
whlch encourages mutual support and friendship,
Be a Centre of Excellence which enables self-management of the condilion,
Welcome people throughout KenL
Statement of Trustees, responslbllltles
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for
preparing the Trustees, report and the financial statemenls in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financlal . Undar company law, the
Trustees must not approve the financial Statements unless they are salisfied that they glve a true and fair view of
the state of affairs of the company and of its incomlng resources and application of resources, including its
income and expenditure, for that period. In preparlng these financial statements, the Trustees are required to..
select 5Uitable accounllng policies and then appEy them consistently.
observe the methtxIs and principles of the Charities SORP (FRS 102):
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Stsndards {FRS 102) have been followed, subject to any material
deparlures disclosed and explained in the financial statements.,
prepare the financial statements on the going ¢oncem basis unless it is Inapproprlate to presume that the
company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the companls transactions and disc105e with reasonable accuracy at any time the financial position of the
company and enable Ihem to ensure that the financial statements comply with the Companle5 Act 2006. They
arè also responsible for safeguarding th8 assets of the company and hence for taking reasonable steps for the
prevention and detectDn of fraud and other Irregularities.
Approved by order of the members of the board of Trustees on 18 September 2025 and signed on their behalf
by.
Mr J Llmmer
(Chalr of Trustees)
Page 7

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company Ilmlted by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examiner's report to the Trustees of Kent Multiple Sclerosis Therapy Centre Ltd
('the company.)
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31
December 2024.
Responsibllities and basis of report
As the Trustees of the company (and 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 the Company's
accounts 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 CoMpan￿S gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination because l am a member
of the Instbtute of Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examinakn'on. I confim 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 fairf view which is not a matter considered as part of
an independent examination- or
the a¢¢ounts 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.
This report is made solely to the companys Trustees. as a body. in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work ha5 been undertaken so that I might state to the company's
Trustees those matters l am required to state to them in an Independent examineffs report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
company an
the compan￿$ Trustees as a body, for my work or for this report.
Signed-
Dated: 18 September 2025
Roland Parry
FCA
Magee Gammon
Chartered Accountants
Page 8

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Endowment
funds
2024
Restricted Unrestrfcted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income and
endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
175,000
81,678
449.517
31.576
113.880
1.980
3,004
706.195
31.576
113.880
3,176
3,004
571, 132
144,312
114,353
1,487
179
1.196
Total income and
endowments
176,196
81.678
599,957
857,831
831,463
Expendlture on:
Raising funds
Charitable activities
137,147
520.071
137,147
626,882
130,927
626, Q31
106,811
Total expenditure
106,811
657.218
764.029
756, 958
Net
Incomel(expenditure)
Transfers between
funds
176,196
(25.133)
(57,261)
93.802
74,505
19
135,000)
35.000
Net movement in
funds
141.196
9.867
(57.261)
93.802
74,505
Reconclllatlon of
funds:
Total funds brought
forward
Net movement in funds
22.804
9.867
1.544,135
(57,261)
1,566,939
93.802
1,492, 434
74,505
141.196
Total funds carrled
forward
141,196
32,671
1.486,874
1,660,741
1,566,939
The Statement of financial adivities includes all gains and losses recognised in the year.
The notes on pages 12 to 29 fonn part of these financial statements.
Page 9

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
{A company Ilmlted by guarantee)
REGISTERED NUMBER: 02339750
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Flxed assets
Tangible assets
Current assets
14
1,441,467
1,467,241
Debtors
Cash at bank and in hand
15
17,910
272,697
15.311
163, 732
290,507
179.043
Creditors.. amounts falling due wtthin one
year
16
128,36n
(21, 870)
Net current assets
262,150
157,173
Credltors.. amounts falling due after mote
than one year
17
(42,876}
(57.475)
Total net assets
1,660,741
1, 566, 939
Charlty funds
Endowment funds
Restricted funds
Unrestricled funds
19
19
19
141,196
32,671
1,486,874
22, 894
1,544, 135
Total funds
1,660,741
1, 566,939
The company was entitled to exemption from audit under Section 477 of the Companles Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trusteès acknowledge their responsibilities for complwng with the requirements of the Act with respect to
accounting records and preparation of financial stalements.
The financial statements have been prepared in accordance with the provisions applicable to entitles subject to
the small companies regime.
The financial statements were appioved and authorised for issue by the Trustees on 18 September 2025 and
51gned on their behalf by.
Mr J Llmmer
(Chair of Trustees)
The notes on pages 12 to 29 form part of these financial statements.
Page 10

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from operating actlvltles
Net cash used in operating activities
122,192
106, 153
Cash flows from investing activities
Purchase of tangible fixed assets
(113,484)
Net cash provided byl{used in} investing activities
(113.484)
Cash flows from financing activities
Cash inflows from new bo￿0w[ng
Repayments of borrowing
77,000
(9.279)
(13,327)
Net cash (used inyprovided by financing activities
(13,327}
67,721
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
108,865
60,390
163,732
103,342
Cash and cash equivalents at the end of the year
272,597
163, 732
The notes on pages 12 to 29 forni part of these financial statements
Page 11

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General infomlatlon
The Kent Muttiple Sclerosis Therapy Centre Limited is a private company, limited by guarantee.
incorporated in England and Wales. The company registration number is 02339750.
The registered office address is Bradbury House, Merton Lane (North), Canterbury. Kent, CT4 7DZ.
Accounting policies
2.1 Basls of preparatlon of financlal statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Chartiies.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Kent Multiple Sclerosis Therapy Centre Ltd meets the definition of a public benefrt entity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unless
othe￿ise stated in the relevant accounting polw.
2.2 Income
All income is recognised once the company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement. the probability of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the company has sufficient evidence that a gift has been left to
them (through knowledge of the existence of a valid will and the death of the benefactor) and the
executor is satisfied that the property in question will not be required to satisfy claims in the estate.
Receipt of a legacy must be recognised when Èt is probable that ti WIIS be received and the fair value
of the amount receivable. which will generally be the expected cash amount to be distributed to the
company, Can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specffi¢ purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is defe￿ed and included in creditors as deferred income. Where entttlement occurs
before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
Page 12

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (Continued)
2.3 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each actiwty. Direct Gosts attributable to a single activity are allocated directly
to that activty. Shared costs which contribute to more than one activty and support costs which are
not attributable to a single activty are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
company's objedives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest recelvable
Interest on funds held on depostt is included when ￿ceIVable and the amount Can be measur8d
reliably by the company- this is nomally upon notrfication of the interest paid or payable by the
institution with whom the funds are deposÈted.
2.5 Tanglble fixed assets and depreciation
Tangible fixed assets costing £NIL or more are ¢apitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the Cost of tangible fixed assets less their residual value
over their estimated useful lives, as below.
Depreciation is provided on the following basi5:
Buildings
Plant and machinery
Fixtures and ftttings
Computer equipment
20A straight line basis
10'A straight line basis
20 /• reducing balance basis
33 /• Straight line basis
2.6 Debtors
Trade and other debtors are recognised at the setllement amount after any trade discount offered.
Prepayments are valued at the amount prepatd net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-tetm highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 13

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A Company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.8 Llabilitles and provlsfons
Liabilities a￿ recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliabty.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or
the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts requI￿d to settle the obligalion. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.9 Financial instruments
The company onty has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instrument5 are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.10 Operating leases
Rentals paid under operating leases are charged to the Statement of financial activities on a straight-
line basis over the lease term.
2.11 Pensions
The company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the company to the fund in respect of the year.
2.12 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of Ihe Trustees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Designated funds comprtse unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specrfic restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and k)sses are allocated to the appropriate fund.
Page 14

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donatlons and legacies
Endowment Restricted Unrestricted
funds
funds
funds
2024
2024
2024
Total
funds
2024
Total
funds
2023
Donations
Legacies
Grants
Treatment donations
175.000
14.096
105,704
3,549
119,200
221.064
294.800
3.549
186.782
221.064
62,051
66, 842
240, 773
201,466
67.582
175,000
81,678
449.517
706,195
571, 132
Total 2023
97,260
473,872
571. 132
Income from charitable activities
Unrestrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Membership subscriptions
Rental income
20.835
10,741
20,835
10,741
25,675
118.637
31,576
31,576
144,312
Total 2023
144,312
144.312
Page 15

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Fundraising events
Sale of goods and literature
67.041
46,839
67,041
46,839
67,999
46.354
113.880
113.880
114,353
Total 2023
114,353
114,353
Investment income
Endowment Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Bank interest receivable
Investment income
1.196
1,196
1,980
1.980
1,487
1,196
1,980
3,176
1,487
Total 2023
1,487
1,487
Other Incoming resources
Unrestricted
funds
2024
Total
fund5
2024
Total
funds
2023
Income generated from solar panels
3,004
3,004
179
Total 2023
179
179
Page 16

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limfted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on ralslng funds
Fundraising expenses
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Allocated centrally incurred fundraising and govemance
costs
137,147
137,147
130,927
Total 2023
130,927
130,927
Anatysis of expenditure on charltable actlvlties
Summary by fund type
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Total
2023
Charitable activities
106,811
520,071
626,882
626,031
Total 2023
82. 193
543.838
626,031
10. Analysis of expendtture by activilies
Activrties
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Charitable activities
319,813
307,069
626.882
626,031
Total 2023
330, 204
295.827
626.031
Page 17

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. Analysls of expenditure by activitie5 Icontinued)
Analysis of direct costs
Total
funds
2024
Total
funds
2023
Activities
2024
Wages and salaries
maintenan￿ of equipment and buildings
Oxygen
Physiotherapy, reflexology and counselling
Training courses
Depreciation
Govemance costs
117,141
34,584
24.847
99.579
3.896
37.498
2,268
117.141
34.584
24,847
99.579
3.896
37,498
2,268
108,341
19,000
25, 138
133.537
1.587
40.321
2,280
319,813
319,813
330,204
Total 2023
330,204
330,204
Page 18

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10. Analysls of expendlture by activftles (contlnued)
Analysis of support Costs
Total
funds
2024
Total
funds
2023
Activities
2024
Wages and salaries
Travelling expenses
Cleaning and general costs
Printing, postage, stationery and copies
Advertising and recruitment
Telephone
Insurance
Rent and rates
Light and heat
Licences and subscriptions
Bank charges
Computer and website expenses
Sundry expenses
Loan charges and interest
Professional fees
169,296
2,232
35,079
1.950
857
7,043
9,206
5,125
19.913
22,312
3,837
19,671
962
5,923
3.663
169,296
2,232
35.079
1.950
857
7,043
9.206
5,125
19,913
22,312
3,837
19,671
962
5.923
3.663
184,235
925
24,460
2,195
2.385
7.413
6,877
30,219
10,654
3,272
12,456
1,070
6, 506
2,160
307,069
307,069
295. 827
Total 2023
295,827
295,827
Analysis of fundraising costs
2024
2023
Wages and salaries
Fundraising expenditure
Cost of goods sold
99.348
35.894
1.905
97,282
30, 502
3.143
137,147
130, 927
Page 19

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Independent examinerfs remuneratlon
2024
2023
Fees payable to the CoMpan￿S independent examiner for the independent
examination of the companls annual accounts
2.268
2,280
12. Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
353,705
24,543
7,537
357,374
24, 758
7, 726
385,785
389, 858
The average number of persons employed by the company during the year was as follows..
2024
2023
Employees
16
17
The number of employees whose employee beneffts (excluding employer pension costs) exceeded
£60,000 was..
2024
No.
2023
No.
In the band £60,001- £70,01)0
The key management personnel of the company comprise the Trustees and the Chief Executive. The
total employee benefrts of the key management personnel of the Charity was £63,750 (2023 - £62,132).
13. Trustees. remuneratlon and expenses
During the year. no Twstees re￿iVed any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, no Twstee expenses have been incurred (2023- £NIL).
Page 20

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14. Tangible fixed assets
Long4emi
leasehold
property
Plant and Fixtures and
machinery
rittings
Computer
equipment
Total
Cost or valuation
At 1 January 2024
Additions
1,684,438
146,462
11.724
75,973
52,406
1,959,279
11,724
At 31 December 2024
1,684,438
158.186
75,973
52,406
1,971,003
Depreciation
At 1 January 2024
Charge for the year
258,727
23,410
121,937
12.441
60,246
3,142
51,128
(1,495)
492,038
37,498
At 31 December 2024
282,137
134,378
63,388
49,633
529,536
Net book value
At 31 December 2024
1.402,301
23,808
12,585
2,773
1 ,441,467
At 31 December 2023
1,425,711
24.525
15,727
1,278
1,467,241
15. Debtors
2024
2023
Due wlthln one year
Trade debtors
Prepayments and accrued income
4,351
13,559
4, 765
10,546
17,910
15,311
Page 21

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Creditors: Amounts falling due withln one year
2024
2023
other loans
Trade creditors
Other creditors
14.598
10.218
1,206
2,335
13,326
5.574
970
2.000
Accruals and deferred income
28,367
21,870
17. Creditors: Amounts falling due after more than one year
2024
2023
other loans
42,876
57.475
18.
Financial instruments
2024
2023
Flnanclal assets
Financial assets measured at fair value through income and expenditure
272,597
163, 732
Financial assets measured at fair value through income and expenditure comprise of cash at bank and in
hand.
Page 22

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
19. Statement of funds
statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
inlout
Income Expenditure
Unrestricted funds
Deslgnated funds
Designated Funds
1,467,241
125.774)
1.441.467
General funds
General Funds
76,894
599,957
{657,218)
25,774
45,407
Total Unrestricted funds
1.544.135
599.957
(657.218}
1,486,874
Endowment funds
Expendable endowment funds
Bank interest attributable
175.000
{35,000)
140,000
1,196
176,196
{35.000)
141.196
Restrfcted funds
Complementary Therapies
Counselling
Other
Physiotherapy and
Hydrotherapy
452
4.905
10,413
1452)
(6A75)
147.642)
4,000
2,229
2,430
35,000
16.575
65,908
(52,2421
30,241
22,804
81.678
(106.8111
35,000
32,671
Total of funds
1.566.939
857.831
(764,029)
1,660,741
Page 23

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company Ilmkted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
19. Ststement of funds (¢ontlnued)
Ph
iothera
and H drothera
The balance of funds donated last year by the Mike Butcher Donation of £10,555 was utilised during the
year.
The balance of funds donated last year by The Big Give 2023 of £6,020 was Lrtilised durtng the year.
R G Hills Charitable Trust donated £2.000. This was utiltsed during the year.
MS Awareness Week donations totalted £1,734. Of this. £1.400 was utilised during the year and £334
has been carried forward.
The Big Give Christmas Challenge 2023 Champion Funder donated £1.875. This was utilised during the
year.
H R Pratt Boorman Family Foundation donated £1,000. This was utilised during the year.
Souter Charitable Trust donated £2,000. This was utilised during the year.
William Brake Foundation donated £15.000. This was utilised during the year.
Sir Jules Thom Charitable Trust donated £3,000. This was utilised during the year.
Garfield Weston Foundation donated £15,000. Of this. £2.226 was utilised during the year and £12,774
has been carried fo￿ard.
F B Coales No.4 (Family) Trust donated £3,000. This Y￿S utilised during the year.
Big Give Christmas Challenge 2024 individual donations totalled £10,01)O. Of this, £2,870 was utilised
during the year and £7,130 has been ¢arrFed forward.
The February Foundation donated £5.000. This has been carried foNiard.
The Lawson Trust donated £5.IX)O. This has been carried forward.
Auction income from the Christmas Ball 2024 totalled £1.300. Of this, £1,297 was utilised during the year
and £3 has been carried forward.
Com
lementa
Thera
ies
Charlotte Marshall Charitable Trust donated £452. This was utilised during the year.
Counsellin
The balanc6 of funds donated last year by Beerling Foundation of £1,250 was Lrtilised during the year.
The balance of funds donated last year by Cantiacorum Foundation of £500 was utilised during the year.
The balance of funds donated last year by The Grace Trust of £1,000 was utilised during the year.
The balance of funds donated last year by The Sir James Roll Charitable Trust of £1,250 was utilised
during the year.
Social Enterprise Kent donated £4,905. Of this. £2.475 was utilised during the year and £2,430 has been
carried forward.
Page 24

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
19. Statement of funds (continued)
othèr
Of the balance of funds donated last year by an anonymous individual of £2,229 towards Beacon CRM
was utilised during the year.
Kent Community Foundation donated £9.000. This was utilised during the year.
ASf and Della Fasham donated £300. This was utilised during the year.
Pocock's Solicitors donated £335. This was utilised during the year.
Walker Construction Trust donated £350. This was uiilised during the year.
Hilary Brian donated £128. This was utilised during the year.
The Edward Gostling Fund donated endowment funds of £175,000. The funds are to be utilised over 5
years and are expendable. £35,000 was transfe￿ed to restricted ￿ndS and was utilised during the year
leaving £140,000 to be carried forward.
Desi
nated fund
This fund has been set aside to cover the investment in fixed assets. The transfers between this fund and
the general fund is for the movement in the value of the fixed assets up to the year end date.
Page 25

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
19. Ststement of funds (continued)
Statsment of funds - prior year
Balance 8t
31
December
2023
Balance at
1 January
2023
Transfe
in/out
Income Expenditure
Unrestrlcted funds
Designated funds
Designated Funds
1,394.078
73,163
1,467,241
General funds
General Funds
63. 186
734.203
(674, 765)
(45, 730)
76,894
Total Unrestricted funds
1.457,264
734.203
(674, 765)
27,433
1,544, 135
Restricted funds
Complementary Therapies
Counselling
Other
Oxygen Therapy
Physiotherapy and
Hydrotherapy
4,900
1.718
6.379
1.982
15.725
(20.625)
(5.718)
(7, 150)
(6,435)
27,062
4.453
(24,062)
2,229
20, 191
42,020
(42,265)
(3,371)
16,575
35.170
97.260
(82, 193)
(27,433)
22,804
Total of funds
1,492,434
831,463
(756,958)
1,566,939
Page 26

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
20. Summary of funds
Summary of funds- currentyear
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
Inlout
Income Expendlture
Designated funds
General funds
Endowment funds
Restricted funds
1,467.241
76,894
(25,774) 1,441,467
25,774
45,407
{35.0001
141,196
35.000
32,671
599.957
176.196
81.678
(657,218)
22,804
(106,8111
1,566,939
857,831
(764.029}
1,660,741
Summary of funds - prior year
Balance al
31
D9cember
2023
Balance at
1 January
2023
T￿nSfe
in/out
Incon7e Expenditure
Designated funds
General funds
Restricted funds
1.394,078
63, 186
35.170
73, 163
(45. 730)
(27,433)
1,467,241
76,894
22,804
734,203
97,260
(674, 765)
(82, 193)
1,492.434
831.463
(756,958)
1,566,939
21. Analysls of net assets between funds
Analysis of net assets between funds - current period
Endowment Restricted Unrestricted
funds
funds
funds
2024
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
1,441,467
116,640
(28,357)
(42,876)
1,441,467
290,507
128,357)
(42,876)
141.196
32,671
Total
141,196
32.671
1,486,874
1,660,741
Page 27

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
21. Analysis of net assets between funds {continuedl
Analysls of net assets between funds - prfor perlod
Restricted Unrestricted
fvnds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
1.467,241
156,239
(21,870)
(57,475)
1,467,241
179,043
(21,870)
(57,475)
22,804
Total
22,804
1, 544, 135
1,566, 939
22. Reconciliation of net movement in funds to net cash flow from operating actlvltles
2024
2023
Net income for the period (as per Statement of Financial Activities)
93,802
74,505
Adjustments for:
Depreciation charges
Increase in debtors
Increase in creditors
37,498
{2,599)
5,215
40.321
(11,452)
2, 779
Net cash provlded by operatlng actlvttles
133.916
106, 153
23. Analysis of cash and cash equivalents
2024
2023
Cash in hand
272,597
163, 732
Total cash and cash equivalents
272,597
163, 732
Page 28

KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
24. Analysis of changes in net debt
At1
January
2024 Cash ftows
At31
December
2024
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
163.732
(13.326
157,475
108,865
(1.272)
14,599
272,597
(14,598)
(42,876)
92.931
122,192
215,123
25. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity in an independently administered fijnd. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £7,537 (2023 £7,726).
Contributions totalling £nil (2023 - £nil) y￿re payable to the fund at the balance sheet date and are
included in creditors.
26. Operatlng lease commltments
At 31 December 2024 the company had commitments to make future minimum lease payments under
non-cancellable operating leases as follows=
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
1,000
4,000
114.000
4,000
115,000
119,000
120,000
27. Members. liability
Each member of the chatitable company undertakes to contribute to the assets of the company in the
event of it being wound up while they are a member, or within one year after they cease to be a member,
such amount as may be required. not exceeding £1 for the debts and liabilities contracted before they
cease to be a member.
28. Related party transactions
The company has not entered into any related party transaction during the year, nor are there any
outstanding balances ov4ing between related parties and the company at 31 December 2024.
Page 29