COMPANY REGISTRATION NUMBER: N1023394
CHARITY REGISTRATION NUMBER.. NIC100997
MEWRY & MOURNE MULTIPLE SCLEROSIS
COMMUNITY THERAPY CENTRE LIMITED
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2022
NTANTS LTD
Chartered accountant
35 CHURCH SQUARE
BANBRIDGE
CO DOWN
BT32 4AP

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2022
Paga
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2022
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2022.
Reference and adminlstrative details
Reglstered charfty name
NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY
THERAPY CENTRE LIMITED
Charlty reglstratlon number
NIC1 OD997
Company registration number N10233g4
Principal office and registered Shepherd's Drive
office
Carnbane Industrial Estate
Newry
Co Down
BT35 6QJ
The trustees
MR T MCGUINNESS
MRS B O'HARE
MR ACARRAGHER
MRS A JOHNSTON
Company secretary
CATHERINE GORMAN
Independent examiner
RGAACCOUNTANTS LTD
35 CHURCH SQUARE
BANBRIDGE
CO DOWN
BT32 4AP
Structure, governance and management
Newry & Mourne Multiple Sclerosis Community Therapy Centre Limited is a company limiled by
guarantee and is govemed by its Memorandum and Articles of Association. It is recongised by HM
Revenue & Customs as a charity for tax purposes. It is also registered as a charity with the Charity
Commission for Northern Ireland.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2022
Objectives and activities
Newry & Mourne Multiple Sclerosis centre provides therapies and support to people with Multiple
Sclerosis {MS}. Therapies include oxygen therapy and physiotherapy. Support can be found in many
forms with generally drop-in chats to counselling and dietary advice.
The charity relies on dedicated volunteers and donors who give freely of their time and money to help
people with MS.
Achievements and performance
The Centre has suffered a deficit again this year. Last year it suffered a deficit of £4,070 excess of
expenditure over income whereas this year the deficit is £9,309. The Centre's level of client numbers
ranges be￿een 8-12 per day and is now only open 2 days per week due to high costs.
Financial review
The Charity suffered a deficit again this year whereby expenditure was in excess of income of £9,309
this year. The Charity supplements income by way of donations and fundraising events. This has
been severely impacted this year due to current Covid-19 pandemic and also the Cost of Living Crisis.
The Charity has availed of Grant Aid to minimise this financial impact.
Plans for future periods
The charity hopes to continue to grow the number of clients and increase the price of the Dives to
boost Dive income. The Charity will hold a number of fundraising events in order to increase income
next year.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 16 May 2023 and signed on behalf of the board of
trustees by..
CATHERINE GORMAN
Charity Secretary

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Independant Examinerf8 Report to the Trustees of NEWRY & MOURNE
MULTIPLE SCLEROSIS COMMUNITY THERAPY CENTRE LIMITED
Year ended 31 December 2022
report to the trustees on my examination of the financial statements of NEWRY & MOURNE
MULTIPLE SCLEROSIS COMMUNITY THERAPY CENTRE LIMITED ('the charity'l for the year ended
31 December 2022.
Responslbllltlgs and bas18 of report
As the twstees of the company (and also ils directors for the purposes of company lawl you are
rgsponsible for the preparation of the financial statements in accordance with the requirements of
Charities Act {Northern Ireland) 2008 (the '2008 Act'l and Ihe Companies Act 2006 ('the 2006 Act,).
You are satisfied thal the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part le
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carying out my
examination I have followed the general Directions given by the Charity Commission for Northem
Ireland under section 65{9)(b) of thè 2008 Act.
Ind8p8ndent examingrfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of
Ihe 2006 Act other than any requirement that the accounts give a 'true and faiff view which is
not a matter considered as part of an independent examination; or
the fi'nancial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and repcrting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102}.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of NEWRY & MOURNE
MULTIPLE SCLEROSIS COMMUNITY THERAPY CENTRE LIMITED fcontlnued)
Year ended 31 December 2022
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
RGAACCOUNTANTS LTD
Independent Examiner
35 CHURCH SQUARE
BANBRIDGE
CO DOWN
BT32 4AP

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2022
2022
Restricted
funds Total funds
2021
Unrestricted
funds
Total funds
Nots
Income and endowments
Donations and legacies
Total Income
65,114
65,114
65,114
65,114
67,894
67,894
Expenditure
Expenditure on charitable activitie8
Total oxpenditure
74,423
74,423
74,423
74,423
71,964
71,964
Net expendlture and net movement in
funds
19,309}
(9,309)
(4,070)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
34,782
2,385
2,385
37,167
27,858
41,237
37,166
25,473
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notss on pages 8 to I S forni part of thaso financial statements.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Statement of Financial Position
31 December 2022
2022
2021
Nots
Flxed assets
Tangible fixed assets
12
38,918
41,533
Current assets
Debtors
Cash at bank and in hand
13
13,241
3,874
17,115
7,179
7,179
Creditors: amounts falling due within one year
Net current IlabllStles
14
18,239
11,060
27,858
27,858
21,481
4,366
37,167
37,167
Total assets less currant liabilities
Net assets
Funds of the Charlty
Restricted funds
Unrestricted funds
1,908
25,950
2,385
34,781
37,166
Total charity funds
16
27,858
For the year ending 31 December 2022 Ihe charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 478.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 8 to 15 form part of the8e financial statements.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Statement of Financial Position (continued)
31 December 2022
These financial statements were approved by the board of trustees and authorised for issue on 16 May
2023, and are signed on behalf of the board by:
MRS B O'HARE
Trustee
MRS A JOHNSTON
Trustee
The notes on pages 8 to 15 fomi part of these financial ststements.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Statement of Financial Position
31 December 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
12
38,918
41,533
Current assets
Debtors
Cash at bank and In hand
13
13,241
3,874
17,115
7,179
7,179
CreditorJ'. amounts falling due within one year
Net current liabilities
14
18,239
11,060
27,858
27,858
21,481
4,366
37,167
37,167
Total ass8ts less current lialjilities
Net assets
Funds of the charlty
Restricted funds
Unrestricted funds
1,908
25,950
27,858
2,385
34,781
37,166
Total charity funds
16
For Ihe year ending 31 December 2022 the charily was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities.
The members have not requlred the company to obtain an audit of Its financial statements for the
year in question in accordance with section 476-
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance wllh the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 8 to 15 fomi part of those financial statsments.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notss to the Financial Statsments (conllnueoy)
Y&ar ended 31 December 2022
Accounting pollcles (contlnued)
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by Ihe trustees for particular future project or
commitment.
Fiestricled funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it is probable that the economic benefits associated with the transaction will
flow to the chartty and the amount can be reliably measured. The following specific policies are
applied tc particular categories of income..
income from donations or grants is reccgnised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt 15 probable and entitlement is established.
income from donated goods is measured at the fair value of Ihe goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilitie5 and services are recognised in the accounts
when received if the value can be reliably measured, No amounts are included for the
contribution of general volunteers.
inccme from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accountlng pollcles (contlnued)
Resou rces expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the ststement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities thal further its charitable aims for the benef it of ils beneficiaries, including those
support costs and costs relating to Ihe governance of the charity apporlioned lo charitable
activities,
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitab5e activities.
All costs are allocated to expenditure categories reflecting the use of the resour￿. Direct costs
attributable to a single activity ar8 allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonsble, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tsngible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulaled impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the stalement af financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losse5,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows=
Long leasehold propety
Plant and machinery
Fixtures and fillings
2 % straight line
20 % reducing balance
20 /0 reducing balance
10

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2022
Accountlng pollcles (condnued)
Impaimient of fixed assets
A review ft)r indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate Ihe recoverablè
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generaling unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that include5 the assel and
generates cash inflows that largely independent of the cash inflows from other assets or groups
of assets.
11

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accountlng poll¢les {contlnued)
Financlal Instruments
A financial asset or a financial liability is recognised only when Ihe entity becomes a party to the
contractual provisions of the instrument.
Basic financi81 instrumenls are initially recognised at the amount receivable or paable including
any related transaction costs, unless the 8rrangement constitutes a financing transaction, where it
is recognised at the present value of Ihe future payments discounted at a market rate of interest
for a similar debt instrument.
Current assets and current liabilities are subsequently measured at Ihe cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the pre5enl value of the future
paymenls discounted at a market rate of interest for a similar debt instrument.
other financial instruments are subsequently measured at fair value, with any changes
recognised in profit or loss, with the exception of hedging instruments in a designated hedging
relationship (see hedge accounting pollcy).
Financial assets that are measured at cost or amortised Gost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairmenl loss is recognised under the appropriate heading in the statement of financial
activities in which the inilial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individLtally significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics,
Any reversals of impairment are reccgnised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the canying amount would
have been had the impairment not previously been recognised.
Llmited by guaranto8
Newry & Mourne Multiple Sclerosis Community Therapy Centre is a company limited by
guarantee and accordingly does not have a share capital,
12

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2022
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Donations
Donations
Dive Income
11,693
40,180
11,693
40,180
7,864
18,087
7,864
18,087
Grants
Grants receivable
HMRG JRS Grant
13,241
13,241
23,029
18,914
23,029
18,914
65,114
65,114
67,894
67,894
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Activity type 1
74,423
74,423
71,965
71,964
Expenditure on charltable activitles by activlty type
Activities
undertaken Total funds
directly
2022
Total fund
2021
Activity type 1
74,423
74,423
71,964
Net expenditure
Net expenditure is stated after chargingllcrediting)..
2022
2021
Depreciation of tangible fixed assets
2,615
2,823
Independent oxamination fees
2022
2021
Fees payable to the independent examiner for:
Independent examination of the financial statements
500
500
13

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2022
10. Staff costs
The total staff costs and employee benefits for Ihe repcrting period Sre analysed as follows..
2022
2021
Wages and salaries
34,168
34,776
The 8verage head count of employees during the year was 2 (2021.. 2). The average number of
full-time equivalent employees during the year is analysed as follows..
2022
No.
2021
No.
Number of staff
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
11. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charity or a related entity were
re￿iVed by the trustees.
12. Tanglble fixed assets
Long
leasehold
property
Plant and Fixtures and
machinery
fittings
Total
Cost
At 1 January 2022 and
31 December 2022
88,982
17,081
33,465
139,528
Depreciation
Al 1 January 2022
Charge for the year
At 31 December 2022
51,620
1,780
53,40D
17,052
29,323
829
S7,995
2,615
100,610
17,058
30,152
Carrying amount
At 34 December 2022
35,582
37,382
23
3,313
4,142
38,918
41,533
At 31 December 2021
29
13. Debtors
2022
2021
other debtors
13,241
14

NEWRY & MOURNE MULTIPLE SCLEROSIS COMMUNITY THERAPY
CENTRE LIMITED
Company Llmited by Guarantee
Notes to the Financial Ststements (contlnuod)
Year ended 31 December 2022
14. Credltors: amounts falling due within one year
2022
2021
Bank loans and overdrafts
Accruals and deferred income
Social security and other tsxes
2,112
17,768
1,601
21,481
17,768
471
18,239
15. Deferred Income
2022
2021
16. Analysis of charitable funds
Unrestricted funds
At
1 January 202
At
31 December
2022
Income Expenditure
Transfers
General funds
34,782
65,114
(74,423)
477
25,950
Restrlcted funds
At
31 December
2022
1 January 202
Income Expenditure
Transfers
Restricted Fund 1
2,385
1477)
1,908
17. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds Total Wunds
Funds
2022
2021
Tangible fixed assets
Current assets
Credilors less than l year
Net assets
1,908
1,908
25,950
41,533
25,950
(4,36S)
37,167
25,950
1,908
27,858
15