REGISTERED CHARITY NUMBER: 101218
REPORT OF THE TRUSTEES AND RECEIPTS AND PAYMENTS ACCOUNTS THE YEAR ENDED 30 SEPTEMBER 2022 FOR MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
M.B.McGrady & Co Chartered Accountants Rathmore House
52 St Patricks Avenue Downpatrick Co. Down BT30 6DS
MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Independent Examiner's Report | 6 |
| Receipts and Payment Account | 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the Financial Statements | 9 to 10 |
| Detailed Receipts and Payments analysis | 11 |
MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
The trustees present their report with the financial statements of the charity for the year ended 30 September 2022.
OBJECTIVES AND ACTIVITIES Objectives and aims
Purpose of charity
As stated in its constitution, the purposes of the charity are:
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The welfare of those suffering from multiple sclerosis.
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The promotion of research into the cause and cure of multiple sclerosis.
In furtherance of the above objectives the charity may:
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Provision of information, advice and guidance to people affected by MS Provide a range of complimentary therapies including reflexology,
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Provision of weekly exercise class for people with MS
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Organise and run fundraising events
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Provide annual funding to research in Queens University Belfast
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Facilitate monthly drop-in group meeting
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Assist members with financial support for specialist items
Significant activities
Mid Down Multiple Sclerosis Support Group provides a range of support services to individuals living with multiple sclerosis, their families, and carers. These services include information, befriending, user-led groups, reflexology for those with MS. Mid Down Multiple Sclerosis Support Group also supports research into the causes and treatment of MS.
To support these services financially, Mid Down Multiple Sclerosis Support Group receives donations from the general public and businesses mainly in County Down and throughout Northern Ireland. Mid Down Multiple Sclerosis Support Group also carries out a range of fundraising activities including quizzes, afternoon teas and a range of one-off events throughout each year.
Unfortunately, due to the emergence and spread of the coronavirus in early 2021 all fundraising activities were suspended during the year ended 30 September 2021. Since the lifting of the restrictions the Group is currently reviewing and planning new fundraising activities.
Beneficiaries
Mid Down Multiple Sclerosis Support Group services are available to anyone living with MS, their families and throughout the County Down and Belfast area. You must be a member of Mid Down Multiple Sclerosis Support Group to use our services.
Some services require a contribution towards the cost.
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
OBJECTIVES AND ACTIVITIES Public benefit
The trustees are confident that the charitable aims of Mid Down Multiple Sclerosis Support Group satisfy the principles of public benefit as defined in the Charities Act. They have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning its future activities.
How the charity activities deliver public benefit
The charitable activities focus on supporting the needs of people with MS and are undertaken to further the charitable purposes for the public benefit.
The principal aim of the charity is that of providing information, advice and guidance to people affected by MS and that of providing a range of complimentary therapies including reflexology, as well as weekly exercise class for people with MS. Monthly drop-in group meetings are also facilitated. Annual funding for medical research towards better treatment of, and finding a cure for, multiple sclerosis is also undertaken by the Mid Down Multiple Support Group.
The trustees believe equal access to its services is vital to its success, and that successful outcomes must be shared by all communities that use its services.
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
ACHIEVEMENT AND PERFORMANCE Charitable activities
The Mid Down Multiple Sclerosis Support Group continues to focus on producing outcomes which bring real and tangible benefits to the MS community. At all times, the Mid Down Multiple Sclerosis Support Group maintains its constant commitment to developing, the range and quality of support offered to individuals living with multiple sclerosis throughout County Down.
The drive and determination of Mid Down Multiple Sclerosis Support Group to maintain its level of service delivery and look at the development of new services which can only happen with the continuing support of the Mid Down Multiple Sclerosis Support Group Committee and its volunteers.
The charity delivers its services directly to people to provide information, friendship, and support as well as to reduce the isolation felt by many of those living with multiple sclerosis. The Mid Down Multiple Sclerosis Support Group also focuses on the specific needs of MS sufferers within the County Down and Belfast area.
The Mid Down Multiple Sclerosis Support Group continues its excellent relationships with local GPs. This is an effective way of raising awareness of our services and reaching out to those in need of assistance as well as receiving referrals from these practitioners.
Information
Our information leaflets continue to be the cornerstone of our printed information service. They are distributed to medical centres, GP surgeries, community centres and on request by individuals. We also provide this information at all Mid Down Multiple Sclerosis Support Group events during the year.
The Mid Down Multiple Sclerosis Support Group website also continued to grow in importance along with our presence on social media, including Facebook and Twitter. The website is used to provide information about multiple sclerosis as well as up to date information about Mid Down Multiple Sclerosis Support Group services and events.
Social media allows the Mid Down Multiple Sclerosis Support Group to connect directly with members and supporters and to gain valuable and immediate feedback about current issues affecting the MS community. As more and more young people are diagnosed with multiple sclerosis, this medium can only increase in importance.
Assistance
The Mid Down Multiple Sclerosis Support Group knows there are times when we all feel overwhelmed with our own particular situation. There seems to be no way out. It is at times like these that the Mid Down Multiple Sclerosis Support Group is there to help and support people. They will meet with members to discuss any issues they might have and support them in making decisions about the best way forward in their own particular circumstances. They will also assist them by putting them in contact with the correct person to offer them the best advice.
Reflexology
The Mid Down MS Support Group continues to provide reflexology treatments in various locations throughout County Down. In keeping with all Mid Down Multiple Sclerosis Support Group services this service is partly funded by the group
Meetings
Group meetings are held once a month with exception of January in a centrally located premises where members can meet to discuss current issues with people in a similar situation to themselves. These meetings are held on the first Wednesday of every month in Ballynahinch.
Twice yearly luncheons are held for members and their family members to join together and realise that there is support out there for them to discuss any symptoms, issues or problems they may be experiencing. These luncheon clubs proved to be very popular, well attended and much appreciated.
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
ACHIEVEMENT AND PERFORMANCE Charitable activities
Research
The vision of Mid Down Multiple Sclerosis Support Group is for a cure for multiple sclerosis is ever present and over the years we have supported medical research work at Queens University. In this way, we join with the world community in seeking a cure.
Medical research also contributes to the task of finding better treatments which will offer respite and comfort to those who have to live with MS.
FINANCIAL REVIEW
Financial position
The financial position of the charity can be found on pages 7 and 8.
Principal funding sources
The principal funding sources for the charity are currently from membership fees, donations, and fundraising activities.
Investment policy and objectives
The Trustees have decided that any reserves should be invested in secure bank deposits. The Trustees consider the overall return on deposit accounts to be disappointing but are not willing to place valuable resources in riskier investments.
Reserves policy
Due to the unpredictability of the income receivable by the charity it is the policy of Mid Down Multiple Sclerosis Support Group to maintain a balance on unrestricted funds to cover emergency situations that arise from time to time and to also enable the charity to continue to deliver its service effectively.
The present level of reserves available to the charity is £75,647.
FUTURE PLANS
The charity plans continuing the activities outlined above in the forthcoming years subject to satisfying funding arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
A broad mix of business, professional and other skills are well represented on the Management Committee and all Trustees are chosen on the basis of their willingness to serve, ability, governance experience and support of the ethos, mission and philosophy of the organisation.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 101218
Principal address 23 Tobercorran Road Downpatrick Co. Down BT30 8HU
Trustees
Mr S Savage Mrs J Byrne Mr G Killen Mrs M Killen Miss L Byrne Mrs D Magee Mrs J Tiplady Mr H Coffey Mrs S McMullan Mrs M Crossan
Independent examiner M.B.McGrady & Co Chartered Accountants Rathmore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS
Approved by order of the board of trustees on 02 November 2022 and signed on its behalf by:
…………………….. …………………………… Sandra McMullan Gerard Killen Trustee Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
I report on the accounts for the year ended 30 September 2022 set out on pages seven to ten.
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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examine the accounts under Section 65 of the Charities Act
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follow the procedures laid down in the General Directions given by the Charity Commission (under Section 65(9)(b) of the Charities Act); and
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state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in in accordance with the General Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters can to my attention giving me cause to believe:
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The accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirement of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Mr Malachy B McGrady Chartered Accountants Ireland M.B.McGrady & Co Chartered Accountants Rathmore House 52 St Patricks Avenue Downpatrick Co. Down BT30 6DS
02 November 2022
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total funds | ||
| fund | |||
| Notes | £ | £ | |
| RECEIPTS FROM | |||
| Donations and legacies | 14,306 | 3,540 | |
| Charitable activities | |||
| Charitable | 110 | 35 | |
| Other trading activities | 2 | 210 | - |
| Investment income | 3 | 47 | 7 |
| Total | 14,673 | 3,582 | |
| PAYMENTS ON | |||
| Charitable activities | |||
| Charitable | 7,283 | 2,722 | |
| Total | 7,283 | 2,722 | |
| EXCESS OF RECEIPTS OVER PAYMENTS | 7,390 | 860 | |
| Bank current accounts 1 October 2021 | 68,257 | 67,397 | |
| BANK CURRENT ACCOUNTS 30 | 75,647 | 68,257 | |
| SEPTEMBER 2022 |
The notes form part of these financial statements
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
STATEMENT OF ASSETS AND LIABILITIES AT 30 SEPTEMBER 2022
| 2022 | 2021 | |
|---|---|---|
| Unrestricted | Total funds | |
| fund | ||
| £ | £ | |
| CASH FUNDS | ||
| Bank current accounts | 75,647 | 68,257 |
| TOTAL FUNDS | 75,647 | 68,257 |
The financial statements were approved by the Board of Trustees on 02 November 2022 and were signed on its behalf by:
…………………. …………………. Sandra McMullan Gerard Killen Trustee Trustee
The notes form part of these financial statements
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity, have been prepared in accordance with the Charities Act (Northern Ireland) 2008 using the Receipts and Payments basis.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Fundraising events 3. INVESTMENT INCOME Deposit account interest |
2022 £ 210 2022 £ 47 |
2021 £ - |
|---|---|---|
| 2021 £ 7 |
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2022
4. COMPARATIVES FOR THE RECEIPTS AND PAYMENTS
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| RECEIPTS FROM | |
| Donations and legacies | 3,540 |
| Charitable activities | |
| Charitable | 35 |
| Other trading activities | - |
| Investment income | 7 |
| Total | 3,582 |
| PAYMENTS ON | |
| Charitable activities | |
| Charitable | 2,722 |
| Total | 2,722 |
| EXCESS OF RECEIPTS OVER PAYMENTS | 860 |
| Bank current accounts 1 October 2020 | 67,397 |
| BANK CURRENT ACCOUNTS 30 SEPTEMBER 2021 | 68,257 |
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MID DOWN MULTIPLE SCLEROSIS SUPPORT GROUP
DETAILED STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
| RECEIPTS Donations and legacies Donations Members subscriptions Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Complimentary therapy Total incoming resources PAYMENTS Charitable activities Room hire Insurance Advertising Research Social outings Complimentary services Support costs Management Postage and stationery Sundries Bank charges Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income |
2022 £ 13,276 1,030 14,306 210 47 110 14,673 605 357 160 - 646 5,060 6,828 95 - - 95 360 7,283 7,390 |
2021 £ 2,460 1,080 |
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|---|---|---|---|
| 3,540 - 7 35 |
|||
| 3,582 - 357 180 - - 1,815 |
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| 2,352 - - 10 |
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| 10 360 |
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| 2,722 | |||
| 860 |
This page does not form part of the statutory financial statements
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This page does not form part of the statutory financial statements
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