Caseware UK (AP4) 2025.0.111 2025.0.111 Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-3198013191046266429645375732509424930170358386534216254712973748Rental income Sale of goods and literature2025-01-01No description of principal activity16false162025-12-31 02339750 2025-01-01 2025-12-31 02339750 2024-01-01 2024-12-31 02339750 2025-12-31 02339750 2024-12-31 02339750 2025-01-01 02339750 2024-01-01 02339750 c:CompanySecretary1 2025-01-01 2025-12-31 02339750 c:RegisteredOffice 2025-01-01 2025-12-31 02339750 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 02339750 d:Buildings d:LongLeaseholdAssets 2025-12-31 02339750 d:Buildings d:LongLeaseholdAssets 2024-12-31 02339750 d:PlantMachinery 2025-01-01 2025-12-31 02339750 d:PlantMachinery 2025-12-31 02339750 d:PlantMachinery 2024-12-31 02339750 d:FurnitureFittings 2025-01-01 2025-12-31 02339750 d:FurnitureFittings 2025-12-31 02339750 d:FurnitureFittings 2024-12-31 02339750 d:ComputerEquipment 2025-01-01 2025-12-31 02339750 d:ComputerEquipment 2025-12-31 02339750 d:ComputerEquipment 2024-12-31 02339750 d:CurrentFinancialInstruments 2025-12-31 02339750 d:CurrentFinancialInstruments 2024-12-31 02339750 d:CurrentFinancialInstruments 1 2025-12-31 02339750 d:CurrentFinancialInstruments 1 2024-12-31 02339750 d:Non-currentFinancialInstruments 2025-12-31 02339750 d:Non-currentFinancialInstruments 2024-12-31 02339750 d:Non-currentFinancialInstruments 1 2025-12-31 02339750 d:Non-currentFinancialInstruments 1 2024-12-31 02339750 c:FRS102 2025-01-01 2025-12-31 02339750 c:IndependentExaminationCharity 2025-01-01 2025-12-31 02339750 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02339750 b:Trustee1 2025-01-01 2025-12-31 02339750 b:Trustee2 2025-01-01 2025-12-31 02339750 b:Trustee3 2025-01-01 2025-12-31 02339750 b:Trustee4 2025-01-01 2025-12-31 02339750 b:Trustee5 2025-01-01 2025-12-31 02339750 b:Trustee6 2025-01-01 2025-12-31 02339750 b:Trustee7 2025-01-01 2025-12-31 02339750 b:Trustee8 2025-01-01 2025-12-31 02339750 b:Trustee9 2025-01-01 2025-12-31 02339750 b:UnrestrictedFundsGeneral 2025-01-01 2025-12-31 02339750 b:UnrestrictedFundsGeneral 2024-01-01 2024-12-31 02339750 b:RestrictedIncomeFunds 2025-01-01 2025-12-31 02339750 b:RestrictedIncomeFunds 2024-01-01 2024-12-31 02339750 b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:TotalEndowmentFunds 2024-01-01 2024-12-31 02339750 b:UnrestrictedFundsGeneral 2025-12-31 02339750 b:UnrestrictedFundsGeneral 2024-12-31 02339750 b:RestrictedIncomeFunds 2025-12-31 02339750 b:RestrictedIncomeFunds 2024-12-31 02339750 b:TotalEndowmentFunds 2025-12-31 02339750 b:TotalEndowmentFunds 2024-12-31 02339750 d:WithinOneYear 2025-12-31 02339750 d:WithinOneYear 2024-12-31 02339750 d:BetweenOneFiveYears 2025-12-31 02339750 d:BetweenOneFiveYears 2024-12-31 02339750 d:MoreThanFiveYears 2025-12-31 02339750 d:MoreThanFiveYears 2024-12-31 02339750 c:ChiefExecutive 2025-01-01 2025-12-31 02339750 1 2025-01-01 2025-12-31 02339750 1 2024-01-01 2024-12-31 02339750 b:UnrestrictedFundsGeneral 1 2025-01-01 2025-12-31 02339750 b:RestrictedIncomeFunds 1 2025-01-01 2025-12-31 02339750 b:TotalEndowmentFunds 1 2025-01-01 2025-12-31 02339750 b:Activity1 2025-01-01 2025-12-31 02339750 b:Activity1 2024-01-01 2024-12-31 02339750 b:Activity1 b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:Activity2 2025-01-01 2025-12-31 02339750 b:Activity2 2024-01-01 2024-12-31 02339750 b:Activity2 b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:Activity1 b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:Activity1 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:Activity1 2024-01-01 2024-12-31 02339750 b:FundraisingEvents b:Activity2 b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:Activity2 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:Activity2 2024-01-01 2024-12-31 02339750 b:FundraisingEvents b:TotalEndowmentFunds 2025-01-01 2025-12-31 02339750 b:FundraisingEvents b:TotalEndowmentFunds 2024-01-01 2024-12-31 02339750 b:FundraisingEvents 2025-01-01 2025-12-31 02339750 b:FundraisingEvents 2024-01-01 2024-12-31 02339750 b:TotalUnrestrictedFunds 2025-12-31 02339750 b:TotalUnrestrictedFunds 2024-12-31 02339750 b:TotalRestrictedIncomeFunds 2025-12-31 02339750 b:TotalRestrictedIncomeFunds 2024-12-31 02339750 c:FullAccounts 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure
Registered number: 02339750
Charity number: 801382





img4345.png

KENT NEURO THERAPY CENTRE LIMITED
(FORMERLY KENT MULTIPLE SCLEROSIS THERAPY CENTRE LTD)
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the company, its Trustees and advisers
 
1
Trustees' report
 
2 - 7
Independent examiner's report
 
8
Statement of financial activities
 
9
Balance sheet
 
10
Statement of cash flows
 
11
Notes to the financial statements
 
12 - 29

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2025


Trustees
Mr R Mason, Chair
Mrs J Tompkins, Vice Chairman
Mr J Limmer (resigned 31 July 2026)
Mr J Tonkin
Mrs A Foot
Mr A Cleur (resigned 31 December 2025)
Mr P Connolly (resigned 30 November 2025)
Mrs I Neitsch (resigned 31 December 2025)
Ms P Kersten (resigned 16 May 2025)

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
Magee Gammon
Chartered Accountants
Henwood House
Henwood
Ashford
Kent
TN24 8DH

Page 1

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the financial statements of the company for the  1 January 2025 to 31 December 2025The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with 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 Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Objectives and activities
 

a. Policies and objectives
 

The charity is governed by its Memorandum and Articles of Association and aims to promote the relief of persons in the county of Kent who live with Multiple Sclerosis (MS) and other neurological 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 conditions

In setting objectives 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: running a charity (PB2)'.
 

b. Activities for achieving objectives
 

To ensure 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 widely 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 full members are asked for a donation contributing to the operating costs/cost 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 enormous support that the charity receives from Trusts and Foundations without whom the centre would not exist.

There have been no material changes in these policies since the last report.
 

Page 2

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
Achievements and performance
 

a. 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. The Centre continues to provide a state of the art facility to its users and consequently the principal therapies of Physiotherapy & Hydrotherapy (and associated gym and classes), Complementary Therapies, Podiatry, 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.

In 2025 MS members were consulted regarding the integration of membership which would see stroke and Parkinson’s users having equal access to the Centre and all 3 groups becoming neuro members. Furthermore a name change to the Kent Neuro Therapy Centre was proposed. On 11 September 2025 at an Extraordinary General Meeting, Members voted yes to these changes. From 1 January 2026 the Kent MS Therapy Centre will be rebranded and known as the Kent Neuro Therapy Centre and those living with MS, Parkinson’s and Stroke survivors will have equal membership rights. 

In 2025 the 3 year strategy – Towards 2027: Growing Stronger Together was published with all staff aligned to the objectives identified. 

Continual investment in Centre staff and facilities has further strengthened the offering available to Centre users, in particular development of the Clinical team (physiotherapy) and associated therapy spaces. 

As at the end of 2025 the Charity served 409 MS members and 311 Associate members (a total of 720 members). Forty seven of these members had experienced a stroke and 19 lived with Parkinson’s. In terms of our direct beneficiaries, 632 individuals used one or more of our therapies and activities in 2025 (560 in 2024). Together, they attended 13,493 times.

At the start of 2025 the Centre experienced significant water damage on the ground floor due to a flood. This was as a result of a corroded pipe in the Oxygen wing toilet. All damage was repaired, fixtures and fittings replaced where necessary. This was covered by our buildings and contents insurance. 

The Trustees wish to record their grateful thanks to our volunteers and others who willingly donate their time and services to our cause. Their wonderful support ensures that the 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 specific thank you to the Frank Brake Charitable Trust, the William Brake Charitable Trust, Sport England, Clothworkers’ Foundation, Sir Jules Thorn Charitable Trust, Roger de Haan Charitable Trust, Canterbury City Council RISE, the Souter Charitable Trust, the Meads Trust, Screwfix Foundation, The Loveday Charitable Trust and the Edward Gostling Foundation.
 

b. Public awareness
 

The Trustees and the Senior Leadership Team continue to promote awareness of the Centre within the local community.
 

Page 3

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
Achievements and performance (continued)

c. Public benefit
 

The Trustees have complied with their duty to have regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

The activities of the charity are directed to providing significant support for those with MS and other similar conditions both through treatment and therapy, informal advice and peer support.

Any contribution made towards the running costs of the charity is at the discretion of the member with MS and all MS Members have the opportunity to benefit from the activities of the charity without charge. The balance of the running cost is subsidised through its fundraising and income generation activities.
 

d. Achievements and performance overview
 

Kent Neuro Therapy Centre continues to extend the scope of therapies on offer. In 2025, the charity delivered a total of 13,493 sessions of therapy. A summary is shown below.

Therapy Data
Total Attendances
Total Distinct Attendees
Distinct MS Attendees
Distinct Associate Attendees
Acupuncture
226
31
14
14
Ai Chi
47
9
4
5
APS
135
9
7
2
Aqua Circuits
21
4
2
2
Aqua Yoga
686
46
22
20
Art Workshop
143
7
-
7
Balance Warrior
179
22
11
8
Boxfit
193
27
16
10
Counselling
88
18
13
2
Fit Pump
7
3
2
1
Gym Session
1,594
100
59
33
HIIT
117
18
12
6
Hydrotherapy
1,259
117
47
63
Leisure Swim
213
29
9
18
Massage / Reflexology
2,063
203
106
73
Melody Singers
112
11
7
3
Oxygen Therapy
4,685
355
108
230
Physio Assessment
111
104
44
48
Physio Treatment
474
87
44
37
Pilates
353
28
16
11
Podiatry
166
51
33
12
Sound Healing
2
2
2
-
Strength In Unity Support Group
172
18
11
7
Stretch N Flex
123
23
13
9
Yoga
324
23
15
8
Total 2025
13,493
632*
229*
348*
Total 2024
12,257
551*
259*
292*

* This is the total distinct members over all therapies. A member may have accessed multiple therapies but that person will only be counted once in the total distinct count. Therefore the sum of the distinct attendees will not equal the distinct total.

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
Restricted Funds
Unrestricted Funds
Total Funds
Total Funds
Page 4

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
Achievements and performance (continued)


2025
2025
2025
2025
2024
Donations and legacies
82,540
490,916
573,456
701,290
Charitable activities
-
17,014
17,014
31,576
Other trading activities
-
135,594
135,594
118,785
Investments
1,306
-
1,375
2,681
3,176
Other income
-
53,398
53,398
3,004
Total income
£1,306
£82,540
£698,297
£782,143
£857,831
 

Financial review
 

a. Going concern
 
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 details regarding the adoption of the going concern basis can be found in the accounting policies.
 

b. Reserves policy
 
The charitable company has maintained a tight control on expenditure throughout the year. It seeks to maintain a reserve account 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 £782,143 (2024 - £857,831) with expenditure totalling £799,494 (2024 - £764,029) resulting in a deficit of £17,351 (2024 - a surplus of £93,802).

It is the Trustees intention to apply all funds received in any one year whilst maintaining an appropriate level of unrestricted reserves in accordance with the policy.

The charity is grateful to its staff, therapists and volunteers who have assisted with income generating activities.

Restricted funds for specific projects have been received during the year from the following sources:

Restricted funds received in 2025
Amount
Purpose
The Childwick Trust
£12,500
Physio and hydrotherapy
The Hospital Saturday Fund
£2,000
Physio and hydrotherapy
The Beerling Foundation
£1,200
Physio and hydrotherapy
The James Tudor Foundation
£10,000
Physio and hydrotherapy
Kent Community Foundation
£7,000
Physio and hydrotherapy
Canterbury City Council (CANTCC)
£3,750
Physio and hydrotherapy
Kent Community Foundation - Roger de Haan
£5,000
Physio and hydrotherapy
The Screwfix Foundation
£4,200
Gym flooring
William Brake Foundation
£15,000
Hydrotherapy
Sir Jules Thorn SJTCT
£3,000
Physio
M&G Prudential Community fund
£1,000
Physio and hydrotherapy
Arnold Clark Community Fund
£1,000
Oxygen Therapy
EF and MG Hall Charitable Trust
£1,000
Physio and hydrotherapy
Charlotte Marshall Charitable Trust
£490
Physio and hydrotherapy 
Jan Parsons
£1,607
Gym Equipment
Souter Charitable Trust 
£2,500
Physio and hydrotherapy
Sir James Roll
£1,000
Physio and hydrotherapy

 

Structure, governance and management
 

Page 5

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
Structure, governance and management (continued)

a. Constitution
 

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 5 March 1993. The company is a registered charity, number 801382.

The principal object of the company is the provision of services and support to aid and improve the condition of those living with Multiple Sclerosis.
 

b. Methods of appointment or election 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 re-election for a maximum of three terms with the option to extend this in special circumstances.
 

c. Organisational structure and decision-making policies
 

The board of trustees is responsible for governance 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 to day 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 rebranded on 1 January 2026 to the Kent Neuro Therapy Centre. The Centre will continue to provide expert, personalised therapies for people living with neurological and long-term conditions including multiple sclerosis, Parkinson’s and stroke. We will continue to ensure that more people in Kent with neurological conditions are aware of the Centre and understand how it can help.  Activities towards this aim include collaboration with existing MS, stroke and Parkinson’s support groups such as the MS Society, MS Trust, Stroke Association and Parkinson’s UK as well as profile raising amongst NHS specialised groups and clinicians and more effective use of social media, along with continued relationships with mainstream media.

Our strategy Towards 2027: Growing Stronger Together is built on four pillars:

1. Our Priorities
2.  Member Experience 
3.  Our Way
4. Our Team 

Together with their teams, the leadership team have achieved all objectives set for 2025 in each of the 4 pillars.

Collaboration with Canterbury Christ Church University continues to strengthen, in particular with regards to student placements which include Physiotherapy and Occupational Therapy. 

The Centre has been identified as 1 of 4 data collection sites for the national Refuel MS study which is being led by King’s College London and support by the NIHR and MS Society. Relevant clinical staff will be trained to assist in the delivery of this study.  
 

Page 6

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
 
Our Mission
 

"Improving the lives of those living with MS in Kent"

The Centre aims to radically improve the lives of those with Multiple Sclerosis, their families and those who care for them.

We aim to:
1. Provide a range of complementary therapies and specialist clinics,
2. Give advice, support and information to those living with MS, their carers and families, in an          
          environment which encourages mutual support and friendship,
3. Be a Centre of Excellence which enables self-management of the condition,
4. Welcome people throughout Kent.
 

Statement of Trustees' responsibilities
 

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 statements 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 financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate 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 company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees and signed on their behalf by:



___________________________
Mr R Mason
(Chair of Trustees)
Date: 17 August 2026
Page 7

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Independent examiner's report to the Trustees of Kent Neuro Therapy Centre Limited ('the company')

 
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 December 2025.


Responsibilities 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 company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.


I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:


1.
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2.
the accounts do not accord with those records; or

3.
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 fair' view which is not a matter considered as part of an independent examination; or

4.
the accounts 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 company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.


Signed:      Dated: 17 August 2026

 
Roland Parry        FCA     

 
Magee Gammon
Chartered Accountants
Page 8

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025

Endowment funds
2025
Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
Note
        £
        £
        £
        £
        £

Income and endowments from:








Donations and legacies

3

-

82,540

490,916

573,456

706,195
 
Charitable activities

4

-

-

17,014

17,014

31,576
 
Other trading activities

5

-

-

135,594

135,594

113,880
 
Investments

6

1,306

-

1,375

2,681

3,176
 
Other income

7

-

-

53,398

53,398

3,004
 
Total income and endowments
1,306
82,540
698,297
782,143
857,831
Expenditure on:








Raising funds

8

-

-

145,940

145,940

137,147
 
Charitable activities

9

-

113,204

540,350

653,554

626,882
 
Total expenditure
-
113,204
686,290
799,494
764,029

Net income/(expenditure)

  

1,306

(30,664)

12,007

(17,351)

93,802
 
Transfers between funds

 19 

(36,196)

15,912

20,284

-

-
 
Net movement in funds
  
(34,890)
(14,752)
32,291
(17,351)
93,802

Reconciliation of funds:

  






Total funds brought forward

  

141,196

32,671

1,486,874

1,660,741

1,566,939
 
Net movement in funds

  

(34,890)

(14,752)

32,291

(17,351)

93,802
 
Total funds carried forward
  
106,306
17,919
1,519,165
1,643,390
1,660,741

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 12 to 29 form part of these financial statements.

Page 9

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 02339750


 
BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 14 
1,438,913
1,441,467

Current assets
  

Debtors
 15 
22,903
17,910

Cash at bank and in hand
  
242,403
272,597

  
265,306
290,507

Current liabilities
  

Creditors: amounts falling due within one year
 16 
(38,736)
(28,357)

Net current assets 
  
 
 
226,570
 
 
262,150

Creditors: amounts falling due after more than one year
 17 
(22,093)
(42,876)

Total net assets 
  
1,643,390
1,660,741


Charity funds
  

Endowment funds
 19 
106,306
141,196

Restricted funds
 19 
17,919
32,671

Unrestricted funds
 19 
1,519,165
1,486,874

Total funds
  
1,643,390
1,660,741

The company was entitled to exemption from audit under section 477 of the Companies 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 Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:




___________________________
Mr R Mason
(Chair of Trustees)
Date: 17 August 2026

The notes on pages 12 to 29 form part of these financial statements.

Page 10

 
KENT NEURO THERAPY CENTRE LIMITED
 
(A company limited by guarantee)


 
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
£
£

Cash flows from operating activities

Net cash used in operating activities

(6,734)
122,192

Cash flows from investing activities

Purchase of tangible fixed assets
(4,486)
-

Net cash (used in)/provided by investing activities

(4,486)
-

Cash flows from financing activities

Repayments of borrowing
(18,974)
(13,327)

Net cash used in financing activities

(18,974)
(13,327)

Change in cash and cash equivalents in the year
 
(30,194)
 
108,865

Cash and cash equivalents at the beginning of the year
272,597
163,732

Cash and cash equivalents at the end of the year
242,403
272,597

The notes on pages 12 to 29 form part of these financial statements

Page 11

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

The Kent Neuro 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.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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 Neuro Therapy Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
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 it is probable that it will 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 specific 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 deferred and included in creditors as deferred income. Where entitlement 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 NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

  
2.3

Expenditure

Expenditure is recognised once 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 activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity 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 objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

 
2.5

Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised 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 basis:

Buildings
-
2%
straight line basis
Plant and machinery
-
10%
straight line basis
Fixtures and fittings
-
20%
reducing balance basis
Computer equipment
-
33%
straight line basis

  
2.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.7

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term 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 NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.8

Liabilities and provisions

Liabilities are 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 reliably.

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 required to settle the obligation. 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 only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments 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 accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise 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 specific 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 losses are allocated to the appropriate fund.

Page 14

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

3.

Income from donations and legacies






Endowment funds
2025
Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £
        £
        £
 




 
Donations

-

13,900

99,783

113,683

294,800
 
Legacies

-

-

15,644

15,644

3,549
 
Grants

-

68,640

114,284

182,924

186,782
 
Treatment donations

-

-

261,205

261,205

221,064
 


-
82,540
490,916
573,456
706,195
Total 2024


175,000
81,678
449,517
706,195


4.

Income from charitable activities




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Membership subscriptions

17,014

17,014

20,835
 
Rental income

-

-

10,741
 


17,014
17,014
31,576
Total 2024


31,576
31,576

Page 15

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.

Income from other trading activities

Income from fundraising events




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Fundraising events

80,718

80,718

67,041
 
Sale of goods and literature

54,876

54,876

46,839
 


135,594
135,594
113,880
Total 2024


113,880
113,880


6.

Investment income





Endowment funds
2025
Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £
        £





Bank interest receivable

1,306

-

1,306

1,196
 
Investment income

-

1,375

1,375

1,980
 


1,306
1,375
2,681
3,176
Total 2024


1,196
1,980
3,176


Page 16

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

7.

Other incoming resources




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Income generated from solar panels

2,550

2,550

3,004
 
Proceeds from insurance claims

50,848

50,848

-
 


53,398
53,398
3,004
Total 2024


3,004
3,004


8.

Expenditure on raising funds




Fundraising expenses




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Allocated centrally incurred fundraising and governance costs

145,940

145,940

137,147
 
Total 2024


137,147
137,147





Page 17

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

9.

Analysis of expenditure on charitable activities


Summary by fund type





Restricted funds
2025
Unrestricted funds
2025
Total
2025
Total
2024
        £
        £
        £
        £





Charitable activities

113,204

540,350

653,554

626,882
 
Total 2024


106,811
520,071
626,882


10.

Analysis of expenditure by activities





Activities undertaken directly
2025
Support costs
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £
        £





Charitable activities

332,239

321,315

653,554

626,882
 
Total 2024


319,813
307,069
626,882


Analysis of direct costs




Activities
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Wages and salaries

152,422

152,422

117,141
 
Maintenance of equipment and buildings

30,003

30,003

34,584
 
Oxygen

22,238

22,238

24,847
 
Physiotherapy, reflexology and counselling

90,950

90,950

99,579
 
Training courses

7,144

7,144

3,896
 
Depreciation

26,970

26,970

37,498
 
Governance costs

2,512

2,512

2,268
 


332,239
332,239
319,813
Total 2024


319,813
319,813
Page 18

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

10.Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)


Analysis of support costs




Activities
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Wages and salaries

161,738

161,738

169,296
 
Travelling expenses

2,955

2,955

2,232
 
Cleaning and general costs

58,542

58,542

35,079
 
Printing, postage, stationery and copies

1,286

1,286

1,950
 
Advertising and recruitment

566

566

857
 
Telephone

6,930

6,930

7,043
 
Insurance

18,484

18,484

9,206
 
Rent and rates

5,295

5,295

5,125
 
Light and heat

20,944

20,944

19,913
 
Licences and subscriptions

24,173

24,173

22,312
 
Bank charges

3,750

3,750

3,837
 
Computer and website expenses

8,167

8,167

19,671
 
Sundry expenses

1,327

1,327

962
 
Loan charges and interest

275

275

5,923
 
Professional fees

6,883

6,883

3,663
 


321,315
321,315
307,069
Total 2024


307,069
307,069


.


Analysis of fundraising costs

2025
2024
£
£


Wages and salaries
112,638
99,348

Fundraising expenditure
32,942
35,894

Cost of goods sold
360
1,905

145,940
137,147


Page 19

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

11.

Independent examiner's remuneration

2025
2024
£
£

Fees payable to the company's independent examiner for the independent examination of the company's annual accounts
2,512
2,268


12.



Staff costs


2025
2024
£
£


Wages and salaries
385,875
353,705

Social security costs
32,599
24,543

Contribution to defined contribution pension schemes
8,324
7,537

426,798
385,785

The average number of persons employed by the company during the year was as follows:


2025
2024

No.
No.


Employees
16
16

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:


2025
2024

No.
No.


In the band £60,001 - £70,000
1
1

The key management personnel of the company comprise the Trustees and the Chief Executive. The total employee benefits of the key management personnel of the Charity was £65,422 (2024 - £63,750).


13.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL).

Page 20

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

14.


Tangible fixed assets




Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£


Cost or valuation

At 1 January 2025
1,684,438
158,186
75,973
52,406
1,971,003

Additions
-
1,553
19,930
2,933
24,416


At 31 December 2025

1,684,438
159,739
95,903
55,339
1,995,419


Depreciation

At 1 January 2025
282,137
134,378
63,388
49,633
529,536

Charge for the year
23,410
(3,043)
4,451
2,152
26,970


At 31 December 2025

305,547
131,335
67,839
51,785
556,506


Net book value


At 31 December 2025
1,378,891
28,404
28,064
3,554
1,438,913


At 31 December 2024
1,402,301
23,808
12,585
2,773
1,441,467


15.



Debtors


2025
2024
£
£


Due within one year

Trade debtors
4,072
4,351

Prepayments and accrued income
18,831
13,559

22,903
17,910

Page 21

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

16.



Creditors: Amounts falling due within one year


2025
2024
£
£


Other loans
16,407
14,598

Trade creditors
3,788
10,218

Other creditors
1,496
1,206

Accruals and deferred income
17,045
2,335

38,736
28,357


17.



Creditors: Amounts falling due after more than one year


2025
2024
£
£


Other loans
22,093
42,876


18.



Financial instruments


2025
2024
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
242,403
272,597


Financial assets measured at fair value through income and expenditure comprise of cash at bank and in hand.

Page 22

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

19.

Statement of funds


Statement of funds - current year

Balance at 1 January 2025
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at 31 December 2025
£

Unrestricted funds






Designated funds







Designated Funds

1,441,467

-

-

(2,554)

1,438,913
 

General funds







General Funds

45,407

698,297

(686,290)

22,838

80,252
 
Total Unrestricted funds




1,486,874

698,297

(686,290)

20,284

1,519,165

Endowment funds







Expendable endowment funds

140,000

-

-

(35,000)

105,000
 
Bank interest attributable

1,196

1,306

-

(1,196)

1,306
 



141,196
1,306
-
(36,196)
106,306

Restricted funds







Counselling

2,430

-

(2,430)

-

-
 
Other

-

11,419

(37,537)

35,000

8,882
 
Oxygen Therapy

-

2,481

(2,481)

-

-
 
Physiotherapy and Hydrotherapy

30,241

68,640

(70,756)

(19,088)

9,037
 



32,671
82,540
(113,204)
15,912
17,919

Total of funds


1,660,741
782,143
(799,494)
-
1,643,390

Page 23

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

19.

Statement of funds (continued)

Physiotherapy and Hydrotherapy
The balance of funds donated last year from the MS Awareness Week of £333 was utilised during the year.

The balance of funds donated last year by Garfield Weston Foundation of £12,774 was utilised during the year. 

The balance of funds donated last year by Big Give Christmas Challenge 2024 of £7,130 was utilised during the year. 

The balance of funds donated last year by The February Foundation of £5,000 was utilised during the year. 

The balance of funds donated last year by The Lawson Trust of £5,000 was utilised during the year. 

The balance of funds donated last year by Auction income of £3 was utilised during the year. 

EF & MG Hall Charitable Trust donated £1,000. This was utilised during the year.

The Chadwick Trust donated £12,500. This was utilised during the year.

Hospital Saturday Fund donated £2,000. This was utilised during the year.

Beerling Foundation donated £1,200. This was utilised during the year.

Charlotte Marshall Charitable Trust donated £490. This was utilised during the year.

James Tudor Foundation donated £10,000. This was utilised during the year.

Kent Community Foundation donated £7,000. Of this, £2,957 was utilised during the year and £4,043 has been carried forward.

Souter Charitable Trust donated £2,500. Of this, £2,471 was utilised during the year and £29 has been carried forward.

William Blake Foundation donated £15,000. Of this, £14,717 was utilised during the year and £283 has been carried forward. 

The Sir James Roll Charitable Trust donated £1,000. Of this, £852 was utilised during the year and £148 has been carried forward. 

The Screwfix Foundation donated £4,200. This has been carried forward. 

The Roger De Haan Charitable Trust donated £5,000. This was utilised during the year. 

Canterbury City Council donated £3,750. This was utilised during the year.

The Sir Jules Thorn Charitable Trust donated £3,000. This was utilised during the year.

Oxygen Therapy
Arnold Clark Community Foundation donated £1,000. This was utilised during the year.

Anonymous individuals donated £1,481. This was utilised during the year.

Counselling
The balance of funds donated last year by Social Enterprise Kent of £2,430 was utilised during the year.
 
Page 24

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

19.

Statement of funds (continued)



Other
Anonymous individuals donated £11,419. Of this £2,537 was utilised during the year and £8,882 has been carried forward. 

The Edward Gostling Fund donated endowment funds of £175,000 in the year ended 31 December 2024. The funds are to be utilised over 5 years and are expendable. During the year £35,000 was transferred to restricted funds and was utilised, leaving £105,000 to be carried forward.


Designated 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 NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

19.

Statement of funds (continued)



Statement of funds - prior year

Balance at
1 January 2024
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at
31 December 2024
£

Unrestricted funds






Designated funds







Designated Funds

1,467,241

-

-

(25,774)

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

-

175,000

-

(35,000)

140,000
 
Bank interest attributable

-

1,196

-

-

1,196
 



-
176,196
-
(35,000)
141,196

Balance at
1 January 2024
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at
31 December 2024
£






Restricted funds







Complementary Therapies

-

452

(452)

-

-
 
Counselling

4,000

4,905

(6,475)

-

2,430
 
Other

2,229

10,413

(47,642)

35,000

-
 
Physiotherapy and Hydrotherapy

16,575

65,908

(52,242)

-

30,241
 



22,804
81,678
(106,811)
35,000
32,671


Total of funds


1,566,939
857,831
(764,029)
-
1,660,741

Page 26

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

20.

Summary of funds


Summary of funds - current year

Balance at 1 January 2025
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at 31 December 2025
£
 
Designated funds

1,441,467

-

-

(2,554)

1,438,913
 
General funds

45,407

698,297

(686,290)

22,838

80,252
 
Endowment funds

141,196

1,306

-

(36,196)

106,306
 
Restricted funds

32,671

82,540

(113,204)

15,912

17,919
 


1,660,741
782,143
(799,494)
-
1,643,390


Summary of funds - prior year

Balance at
1 January 2024
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at
31 December 2024
£
 
Designated funds

1,467,241

-

-

(25,774)

1,441,467
 
General funds

76,894

599,957

(657,218)

25,774

45,407
 
Endowment funds

-

176,196

-

(35,000)

141,196
 
Restricted funds

22,804

81,678

(106,811)

35,000

32,671
 


1,566,939
857,831
(764,029)
-
1,660,741


21.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Endowment funds
2025
Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
        £
        £
        £
        £




Tangible fixed assets

-

-

1,438,913

1,438,913

Current assets

106,306

17,919

141,081

265,306

Creditors due within one year

-

-

(38,736)

(38,736)

Creditors due in more than one year

-

-

(22,093)

(22,093)

Total 


106,306
17,919
1,519,165
1,643,390


Page 27

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

21.Analysis of net assets between funds (continued)


Analysis of net assets between funds - prior year

Endowment funds
2024
Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £
        £




Tangible fixed assets

1,441,467

-

-

1,441,467

Current assets

116,640

32,671

141,196

290,507

Creditors due within one year

(28,357)

-

-

(28,357)

Creditors due in more than one year

(42,876)

-

-

(42,876)

Total 

1,486,874
32,671
141,196
1,660,741


22.



Reconciliation of net movement in funds to net cash flow from operating activities


2025
2024
£
£

Net income/expenditure for the year (as per Statement of Financial Activities)



(17,351)

93,802

Adjustments for:

Depreciation charges
25,035
37,498

Increase in debtors
(4,993)
(2,599)

Increase in creditors
8,570
5,215

Net cash provided by operating activities
11,261
133,916



23.



Analysis of cash and cash equivalents


2025
2024
£
£

Cash in hand
242,403
272,597

Total cash and cash equivalents
242,403
272,597

Page 28

 
KENT NEURO THERAPY CENTRE LIMITED

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

24.



Analysis of changes in net debt





At 1 January 2025
Cash flows
At 31 December 2025
£
£

£

Cash at bank and in hand

272,597

(30,194)

242,403

Debt due within 1 year

(14,598)

(1,809)

(16,407)

Debt due after 1 year

(42,876)

20,783

(22,093)


215,123
(11,220)
203,903


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 fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £8,324 (2024 - £7,537). Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date and are included in creditors.


26.


Operating lease commitments

At 31 December 2025 the company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

2025
2024
£
£


Not later than 1 year
1,000
1,000

Later than 1 year and not later than 5 years
4,000
4,000

Later than 5 years
113,000
114,000

118,000
119,000



27.


Members' liability

Each member of the charitable 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 owing between related parties and the company at 31 December 2025.

Page 29