FIBROMYALGIA ACTION UK

	Page
Trustees' Report	1—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—15

The trustees present their report and the financial statements for the year ended 30 November 2025.

Objectives and Activities

Aims and Objectives

Increase awareness of fibromyalgia in all spheres to allow the improvement of treatments and care for people with fibromyalgia.

Significant Activities

Distributing awareness information
Providing support through helplines, resources and events
Liaising with academic institutions, the NHS, researchers, healthcare professionals and policymakers to advance understanding of fibromyalgia and improve outcomes for those affected
Free fibromyalgia presentations to outside organisations.
Raise awareness of fibromyalgia through our regular social media posts and newsletters, organise a yearly fibromyalgia awareness month campaign.

Public Benefit

Details of the main activities undertaken to further the charity's purposes for the public benefit are:

Distributing awareness information
Providing support through helplines, resources and events
Liaising with academic institutions, the NHS, researchers, healthcare professionals and policymakers to advance understanding of fibromyalgia and improve outcomes for those affected.

The trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit, in accordance with their duty under section 17 of the Charities Act 2011, when reviewing the charity’s aims and objectives and in planning its activities for the year.

Policy on grant making and Policy on social investment including program related investment

We do not issue grants at this time and have no current policy.

We do not engage in these activities and have no policy at this time.

Achievements and Performance

Main Achievements

Operating a National Helpline and Benefits Helpline, providing telephone support and information to people with fibromyalgia across the UK.
Maintaining and developing a national network of local support groups.
Producing and distributing patient information resources (booklets, website, newsletter).
Engaging with researchers, healthcare professionals and policymakers to promote fibromyalgia awareness and improve outcomes.
Fundraising to sustain charitable activities.
Recruiting and supporting volunteers across all areas of the charity's work.
Began a video information project with NHS and shared some of its output.
Started regular online support group to reach people where there is no local support group providing peer support.
Began online Art therapy classes to deliver peer support through art.

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FIBROMYALGIA ACTION UK

Trustees' Report (continued)

For The Year Ended 30 November 2025

Achievements against objectives set

Performance of fundraising activities against objectives set

Fundraising performance was satisfactory against the objectives set. The Great North Run remained the charity’s flagship mass-participation event, with five charity runners taking part in September 2025 and collectively exceeding the minimum fundraising pledge. Individual challenge events, community fundraising, a few trust donations and legacy income all contributed significantly to our funding. Legacy income in particular exceeded expectation and is not expected to recur at this level.

The trustees recognise that reliance on a small number of large, non-recurring receipts is not a sustainable basis for long-term funding, and intend to match activities to regular turnover.

Investment performance against objectives

The charity holds no investments other than cash and cash-equivalent deposits held with its bankers. No investment performance objectives were therefore set for the year. The trustees are reviewing whether the level of funds now held warrants the adoption of a formal investment policy.

Financial Review

Financial Position

Total income for the year was £222,575 (2024 - £204,749) and total expenditure was £137,519 (2024 - £117,065), giving a net surplus for the year of £85,056 (2024 - £87,685 before extraordinary items). Total funds carried forward at 30 November 2025 were £935,535 of which £885,535 was general funds and £50,000 has been committed for research.

The charity’s accounts for the year were prepared by an external firm of accountants. The trustees consider the charity’s financial position at the end of the period to be strong, with sufficient unrestricted funds to meet its commitments and to invest in the development of its services.

Prior period adjustment and historic accounting records

During the preparation of the accounts the trustees completed an extensive review of historic accounting records following the charity's migration to a new accounting system. This review identified material discrepancies between recorded cash balances and underlying banking records.

The trustees were able to reconstruct and verify the charity's cash and fund balances at 30 November 2024 from external evidence including bank statements and transaction records. However, limitations in the historic accounting records meant that it was not possible to reconstruct all underlying transactions comprising the comparative year's income and expenditure.

The trustees therefore consider the restated comparative balance sheet figures to be materially reliable, whilst acknowledging that uncertainty remains regarding the precise categorisation of certain comparative income and expenditure amounts.

Additional reconciliation procedures and financial controls have now been implemented to prevent similar issues arising in future periods.

Reserves Policy

The trustees’ policy is to hold unrestricted free reserves equivalent to a minimum of 12 months’ operating expenditure. Reserves are held so that the charity can continue to operate its helplines, its network of local support groups and its information services in the event of a significant or sustained fall in income, and so that it can meet its obligations to beneficiaries, volunteers and staff without interruption. Given that the charity’s income depends heavily on voluntary giving, legacies and fundraising events, all of which are inherently unpredictable, the trustees consider a minimum of 12 months’ cover to be prudent.

The policy is reviewed regularly by the trustees.

Going Concern

The trustees have considered the charity’s financial position, the level of free reserves held and forecast income and expenditure for the coming year. They have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, there are no material uncertainties about the charity’s ability to continue as a going concern.

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FIBROMYALGIA ACTION UK

Trustees' Report (continued)

For The Year Ended 30 November 2025

Additional information on the financial review

The charity’s principal sources of funds (including any fundraising)

The charity’s principal sources of funds are voluntary in nature and comprise donations from individuals; sponsored fundraising undertaken by supporters, principally challenge events such as the Great North Run, community fundraising, donations and grants from charitable trusts; and legacies.

Legacy income represented a significant proportion of total income in the year. By its nature such income is unpredictable and non-recurring, and the trustees do not budget for it as part of the charity’s core funding.

We also receive income from in-memory fundraising and funeral donations, we have a small amount from payroll giving, and shop purchases

Investment policy and objectives including any social investment policy adopted

The charity does not currently hold investments and has not adopted a formal investment policy or a social investment policy.

Following the receipt of substantial legacy income, the trustees intend to consider during the coming year whether a formal investment policy should be adopted in respect of funds held for the medium term, having regard to the Charity Commission’s guidance on the investment of charitable funds.

A description of the principal risks facing the charity

The trustees have reviewed the principal risks and uncertainties facing the charity and consider the following to be the most significant: Volunteer capacity and resilience. The charity is substantially volunteer-led and many of its volunteers live with fibromyalgia. Fluctuations in volunteer health, availability and commitment, together with short-notice cancellations on the helpline rota, create uncertainty in sustainable productivity and delay the delivery of projects. The trustees are considering the appointment of paid staff to support and coordinate the volunteer team.

Reliance on non-recurring income. A significant proportion of income in recent years has come from legacies and a small number of large donations. A fall in such income would not be readily replaced from other sources. The reserves held mitigate this risk in the short to medium term.

Governance and key person dependency.

The charity operates with a small trustee board and carries a Treasurer vacancy during the year. Responsibility for several functions' rests with a small number of individuals. Trustee recruitment continued throughout the year, and further appointments are in progress.

Quality and safety of information and advice. The charity provides health and welfare benefits information through its helplines, publications and support groups. Inaccurate or out-of-date information would expose beneficiaries to harm and the charity to reputational damage. This is managed through volunteer training, review of published resources and periodic revision of the charity’s information booklets.

Information governance. The charity holds personal data relating to beneficiaries, volunteers and supporters and is dependent on third-party digital systems.

Risks are managed through access controls, approved payment authorisation arrangements and periodic review of systems and suppliers.

The trustees review the principal risks facing the charity and the arrangements in place to manage them and are satisfied that appropriate systems are in place to mitigate exposure to major risks.

Structure, Governance and Management

Governing Document

The charity is an unincorporated charitable trust governed by a corporate trustee (a company limited by guarantee whose directors are the charity's trustees.

The type of governing document is Trust Deed.

Trustee Selection Methods

Trustees are appointed in accordance with the charity’s governing document. Vacancies are advertised through the charity’s newsletter, website and social media channels, and expressions of interest are also received from volunteers and members active within the charity. Applicants are interviewed by existing trustees and appointments are approved by resolution of the trustee board.

No person or body outside the charity is entitled to appoint one or more of the trustees.

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FIBROMYALGIA ACTION UK

Trustees' Report (continued)

For The Year Ended 30 November 2025

Additional information on the financial review

Policies and procedures adopted for the induction and training of trustees

New trustees receive an induction covering the charity’s governing document, its objects and activities, the duties and responsibilities of charity trustees and the Charity Commission’s guidance ‘The essential trustee’ (CC3). Induction includes meetings with the Chair and the Office Manager, access to recent trustee meeting minutes, accounts and policies, and an introduction to the charity’s operational teams and volunteer leads.

Trustees are encouraged to undertake external training relevant to their role.

The charity’s organisational structure and any wider network with which the charity works

The charity is governed by a board of trustees, which meets jointly with the charity’s Regional Coordinators; six such meetings were held during the year under review. The board is responsible for the charity’s strategy, financial oversight, policies and compliance.

Day-to-day operations are managed from the charity’s office in Paisley. Regional Coordinators oversee the network of local support groups within their regions. Volunteer teams deliver the National Helpline and Benefits Helpline, the online support group, the art therapy programme, online forum moderation, and content creation for the website and newsletter.

Relationship with any related parties

The charity has no subsidiary undertakings and is not connected to any other charity or company. No trustee received remuneration or any other benefit from the charity during the year.

Reference and Administrative Details

Trustees

Ms Tracy Wheeler

Ms Helen Watts

Mrs Victoria Helyer (appointed 20/10/2025)

Mr Des Quinn - Chair

Mrs Janet Horton

Ms Saida Ebrahim (appointed 17/08/2026)

Charity Number

1042582

Company Number

SC492045

Principal Address

3006 Mile End Mill

Abbey Mill Business Centre, 12 Seedhill Road

PAISLEY

Independent Examiner

Rachel Eden FCMA

Holy Brook Associates Ltd

Thames Tower
Reading
Berkshire
RG1 1LX

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FIBROMYALGIA ACTION UK

Trustees' Report (continued)

For The Year Ended 30 November 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of FIBROMYALGIA ACTION UK 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 year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
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 which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Des Quinn

Trustee

08/10/2026

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FIBROMYALGIA ACTION UK

Independent Examiner's Report to the Trustees of FIBROMYALGIA ACTION UK

For The Year Ended 30 November 2025

Independent Examiner's Report to the Trustees of FIBROMYALGIA ACTION UK

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of The Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. As described in the notes, the trustees have restated comparative figures following the identification of discrepancies within historic accounting records. The adjustments have been derived from available bank statements and supporting documentation. Owing to limitations in certain historic records, the precise amount of any remaining uncorrected differences cannot be determined. Nevertheless, no evidence has come to my attention indicating that the current year's financial statements as adjusted are materially misstated.

In the course of my examination, no other matters have come to my attention

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rachel Eden FCMA

08/10/2026

Thames Tower
Reading
Berkshire
RG1 1LX

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FIBROMYALGIA ACTION UK

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 30 November 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	206,474	203,852
Investments	4	16,101	127
Other	5	-	770

		222,575	204,749

EXPENDITURE ON:
Raising funds	7	-	(552 )
Charitable activities:	7
Charitable Activities		(137,519 )	(116,512 )

		(137,519 )	(117,064 )

NET INCOME		85,056	87,685

Extraordinary items		-	67,171

NET MOVEMENT IN FUNDS		85,056	154,856
RECONCILIATION OF FUNDS:
Total funds brought forward		850,479	695,623

TOTAL FUNDS CARRIED FORWARD	17	935,535	850,479

The notes on pages 9 to 15 form part of these financial statements.

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FIBROMYALGIA ACTION UK

Balance Sheet

As At 30 November 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	12	3,879	589

		3,879	589
CURRENT ASSETS
Stocks	13	2,420	2,420
Debtors	14	1,847	4,055
Cash at bank and in hand		931,183	846,571

		935,450	853,046
Creditors: Amounts Falling Due Within One Year	15	(3,794 )	(3,156 )

NET CURRENT ASSETS (LIABILITIES)		931,656	849,890

TOTAL ASSETS LESS CURRENT LIABILITIES		935,535	850,479

NET ASSETS		935,535	850,479

FUNDS OF THE CHARITY
Unrestricted Funds		935,535	850,479

TOTAL FUNDS	17	935,535	850,479

For the year ending 30 November 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Des Quinn

Trustee

21/10/2026

The notes on pages 9 to 15 form part of these financial statements.

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

FIBROMYALGIA ACTION UK is a company limited by guarantee, incorporated in Scotland, registered number SC492045 and registered charity number 1042582 . The registered office is 3006 Mile End Mill, Abbey Mill Business Centre, 12 Seedhill Road, PAISLEY

Prior Period Adjustment

Basis of prior period adjustment

During the preparation of the financial statements for the year ended 30 November 2025, the trustees undertook a detailed review of the charity's historic accounting records following the migration from Sage to Xero. As part of this review, cash balances recorded within the legacy accounting system were reconciled, where possible, to underlying bank statements and third-party account records.

The review identified that certain cash balances included in the financial statements for the years ended 30 November 2023 and 30 November 2024 did not agree to the underlying banking records. The differences arose from a combination of unreconciled bank accounts, unrecorded interest on reserve accounts and discrepancies relating to third-party payment processing accounts.

The charity's historic accounting records were incomplete in certain areas and, accordingly, the trustees have reconstructed the corrected balances using the best information available from bank statements, transaction exports and other supporting records. The trustees consider that the restated comparative figures provide a more reliable representation of the charity's financial position than those previously reported. However, given the age and condition of the historic records, it has not been possible to verify every individual historic transaction.

The effect of the adjustment was to decrease opening unrestricted funds at 1 December 2023 by £25,262 and show an extraordinary item of £72,799, resulting in an increase in unrestricted funds at 30 November 2024 of £47,787. These adjustments are reflected in the comparative figures presented in these financial statements.

Estimation uncertainty relating to prior period adjustment

As explained above, the trustees identified material discrepancies between the cash balances recorded within the charity's previous accounting system and the underlying bank and third-party account records.

The trustees have reconstructed the closing cash position at 30 November 2024 using bank statements, transaction exports and other available evidence. The trustees are satisfied that the restated cash balances and fund balances at that date represent the best estimate of the charity's financial position.

However, the historic accounting records did not permit a complete reconstruction of all underlying income and expenditure transactions giving rise to those balances. In particular, certain bank reconciliation differences, third-party payment processing transactions and historic accounting adjustments could not be analysed in full.

Accordingly, whilst the trustees are satisfied that the comparative balance sheet has been materially corrected, there remains uncertainty regarding the precise allocation of the adjustment between individual categories of income and expenditure within the comparative Statement of Financial Activities. The comparative figures should therefore be read in conjunction with this note.

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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.2. Incoming Resources

These are included in the Statement of Financial Activities (SoFA) when:

· the charity becomes entitled to the resources;

· it is more likely than not that the trustees will receive the resources; and

· the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Income from interest, royalties and dividends are included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.

2.3. Donated Goods and Services

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.4. Resources Expended

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

The charity made no redundancy payments during the reporting period.

No material item of deferred income has been included in the accounts.

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25%
Computer Equipment	25%

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Total
	funds	funds
	£	£
Donations and gifts	89,186	140,968
Legacies	117,288	62,884

	206,474	203,852

4. Investment Income

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

	2025	2024
	Unrestricted	Total
	funds	funds
	£	£
Interest on short-term deposits	16,101	127

5. Other Income

	2025	2024
	Unrestricted funds	Total funds
	£	£
Other income	-	770

6. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,882	-

7. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Charitable Activities	81,056	56,463	137,519

			2024
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Raising funds	-	552	552
Charitable Activities	1,325	115,187	116,512

	1,325	115,739	117,064

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Support Costs

	2025
	Charitable Activities
	£
Employee costs	5,658
Premises expenses	26,015
General administration	24,616
Interest payable	174

	56,463

			2024
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	-	54,409	54,409
Premises expenses	-	35,286	35,286
General administration	552	24,474	25,026
Interest payable	-	1,018	1,018

	552	115,187	115,739

9. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	540	-
Other assurance services	690	-

	1,230	-

In the prior year the accounts were not Independently Examined.

Other assurance services include preparation of the financial statemnts and a wider review of the robustness of the financial records. All figures include VAT.

10. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	75,503	53,090
Other pension costs	2,788	628

	78,291	53,718

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

11. Average Number of Employees

Average number of employees during the year was: 4 (2024: 4)

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

12. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	-	5,215	5,215
Additions	2,379	2,793	5,172

As at 30 November 2025	2,379	8,008	10,387

Depreciation
As at 1 December 2024	-	4,626	4,626
Provided during the period	595	1,287	1,882

As at 30 November 2025	595	5,913	6,508

Net Book Value
As at 30 November 2025	1,784	2,095	3,879

As at 1 December 2024	-	589	589

13. Stocks

	2025	2024
	£	£
Stock	2,420	2,420

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	601	-
Other debtors	1,246	4,055

	1,847	4,055

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,654	2,654
Other creditors	-	152
Accruals and deferred income	1,140	350

	3,794	3,156

16. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,788 (2024: £628).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

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FIBROMYALGIA ACTION UK

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

17. Movement in Funds

	As at 1 December 2024	Income	Expenditure	Transfers	As at 30 November 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	850,479	222,575	(137,519 )	(50,000 )	885,535
Designated:
Research Fund	-	-	-	50,000	50,000


Total unrestricted funds	850,479	222,575	(137,519 )	-	935,535




Total funds	850,479	222,575	(137,519 )	-	935,535

	As at 1 December 2023	Income	Expenditure	As at 30 November 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	695,623	204,749	(49,893 )	850,479


Total funds	695,623	204,749	(49,893 )	850,479

18. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

19. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

20. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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