It’s a time to celebrate! Following the work on the new Therapy suite in 2024, we’ve completed the redevelopment of our original Centre building, fully reopening in autumn 2025. It’s been named the Bradbury Wellbeing building in recognition of the generous donation by The Bradbury Foundation, enabling us to undertake the work at speed and providing the majority of the funding needed for the project.

We’re now able to build on our existing services and therapies and offer so much more to our members, achieving many of the strategic aims the Board has worked towards over the last few years. The new counselling suite, an additional therapy room and a much needed quiet space for staff are integral parts of the redevelopment. Our social space and café, are now so much larger, enabling staff to support members whether in a wide variety of social activities or in a quiet area. I remember when I first came to the Centre I couldn’t believe how tiny the kitchen was with few facilities making it difficult to work effectively and comfortably. The new kitchen space is a revelation together with our cook, enabling us to provide a wider range of food including hot, nutritional meals.

Exciting though the new buildings are it’s important to remember what the Neuro Therapy Centre is here for and that’s to provide tailored and inclusive services which support physical and emotional well being for all our members, including carers. The impact of what we do needs to be assessed- what are we doing well; how do members think and feel about the Centre; what improvements would be useful and possible.

The Directors Report below provides a more detailed picture of the main achievements and performance over the past year, including looking at Key Performance Indicators which are regularly reviewed by the Board. The Impact report, which sits separately alongside the Report & Accounts, gets into the heart of what we’re doing, how many people we’ve reached and services used. Numbers are important but tell only part of the impact story; our annual Member survey provides essential feedback on what matters to members and why. Just to focus on a couple of comments, it’s heartening that members describe the Centre as a safe, welcoming, caring and supportive environment. Just under half our members self refer to the Centre with a further third coming from health sector referrals and a significant proportion by way of word of mouth which shows, I think, how far we’ve come in recent years with greater awareness of what we do and the positive impact we have both locally and further afield, including use of our virtual services.

There is so much more we could do to increase the use of our services and membership but it’s important to ensure that what we offer and deliver is resilient and financially stable. The headline figures are impressive with a surplus of £194.5k (2025: £418.4k) but it’s important to remember a proportion of the income total of £1.17m (2025: £1.2m) has come from charitable trust grants for our building redevelopment. We know we have a challenging fundraising target to reach of over £414k for the current year and there are significant headwinds with increased running costs and inflation, the latter affecting not only us but also our members with everything more expensive than last year. We are a donations based charity but we need to find income from a wide range of sources, particularly charitable grants and foundations, to cover the day to day costs of running the Centre. The level of cash we have is fundamental to cover those costs- the Board has recently reviewed the reserves policy and adjusted this to give a more nuanced approach rather than a specific and required number of months. The policy, as outlined in the accounts, provides a range between a minimum of 3 months reserves and an upper level of 6 months helping finesse our financial monitoring and risk assessments.

We continue to review our Strategic Plan and its alignment with a newly developed Business Plan, both of which are essential after the many changes which have taken place over the last couple of years with not only the physical redevelopment of the Centre but also the ways in which we work now and in the future. The aims are to ensure we can work as flexibly and efficiently as possible to meet the needs of our service users and to look at opportunities to diversify sources of income and provide greater financial resilience.

The coming year should be one of consolidation now that the building work is finished. There will always be more to do, including upgrading items like the furniture in the social space and looking for more energy efficiencies such as increasing the solar panel range once funding is found. There are always challenges but I hope you can see the progress which has been made and especially during our 40th anniversary year 2025.

The Trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".

Our Purpose

As detailed in our Articles of Association, the main object of the Neuro Therapy Centre (NTC) is:

To aid and improve for the public benefit in the Area of Benefit the condition of those suffering from: -

(i)    Multiple Sclerosis, Parkinson’s disease or other long-term degenerative neurological conditions or

(ii)    other symptoms or conditions who in the opinion of their medical advisors may benefit from therapy which is available to those persons suffering from long-term degenerative neurological conditions

Our Main Activities

In line with Charity Commission guidance, this meets the test of public benefit under the heading of ‘the advancement of health or the saving of lives’. As a self-referral organisation people choose to use our services, and it is our policy never to turn away anyone who can benefit from the therapies and support that we provide, which are referred to in our Annual Financial Statement.

Whilst most of our service users are people living with a neurological condition (PwNC), and are therefore classed as disabled, we also provide services to Carers who often struggle to prioritise their own needs and support. This helps them to access services which support their own health and well-being at the same time their loved one is also receiving services aimed at improving their physical and mental health; removing the need to attend different services.

Our strategic aims are to:

• Meet PwNC needs through our service offer

• Achieve our fundraising target + 5%

• Grow our membership

• Income diversification

• Produce annual impact accounts

• Be an Employer of choice

Volunteer Contribution

Contributions made by volunteers are hugely important and support the staff to deliver a high standard of service across all departments. Volunteers help us deliver Oxygen Therapy, Physiotherapy, a listening service, and well-being sessions and support people in the café offering an inclusive, friendly welcome which puts people at ease making them feel safe and included.

We should not forget that our Board of Trustees is also made up of volunteers, whose knowledge and expertise is vital in ensuring the senior management team are held to account, many of whom either have a neurological condition, or care for someone who has a neurological condition, and can bring their lived experience into discussions around service provision and future developments. We have robust governance in place, and are compliant with applicable legislative requirements. We currently have vacancies on the board for new Trustees.

Our regular volunteers have donated 1,344 hours of their time over the last 12 months. This is less than the previous year, partly due to the need to temporarily close the building whilst the redevelopment work took place, and also due to the difficulties of recruiting volunteers.

We also have ad-hoc volunteers who fund-raise on our behalf, and who make such a difference to our finances contributing over £8k (2025: £14k) to our fundraising total and acting as ambassadors for the organisation.

We continue to provide placement opportunities for students who are studying degrees, or who are looking to apply for health-related graduate programmes. These placements provide hands on experience of working with people with neurological conditions and support our clinical staff in their development as educators, ensuring their knowledge and skills are kept up to date.

Main Achievements

Following on from the completion of the new Therapy Suite on time and on budget in 2024, which helped us develop our exercise opportunities for People living with Neurological Conditions and Carer members alike, 2025 saw us undertake a large-scale redevelopment of our original building.

This has resulted in the establishment of the Bradbury Wellbeing building with a dedicated counselling suite suitable for both individual and group work, including the creation of an additional therapy room which will allow us to expand our counselling and wellbeing services, and offer more opportunities for student counsellors on work placement. We have also created a staff room which provides a quiet space where staff can take breaks, away from the busy treatment areas to socialise with each other and have a chance to switch off a little.

Our cramped kitchen was expanded to allow us to cater for more people, employing a cook to provide meals, both on site, and as a take home option, improving the choice, and nutritional benefit we offer our service users and Carers. The social space was also doubled in size to accommodate increased membership numbers, and provide more space for people to relax in between therapies. It is a lively space where regular bingo and other social events promote social inclusion and peer support.

Our membership team now have their own office, next to reception where they can welcome new members and get to understand their needs in private, before introducing them to the rest of the Centre so that they are not overwhelmed, and have plenty of time to ask questions.

Reception has also been re-located so that it sits between the two buildings, acting as the natural link between the Therapies Suite and The Bradbury Wellbeing Building.

A significant factor of the re-development was to reduce our environmental impact through the installation of solar panels, and through replacing our old Oxygen system with equipment which extracts and stores oxygen on site, reducing our reliance on buying-in liquid oxygen. New boilers were also installed which replaced old inefficient ones which were proving increasingly more expensive to service and repair.

A number of changes which have taken place will be explored over the next 12 months to understand how they may be best used to support income diversification without overstretching resources.

Year 1 of Access to Movement and Wellbeing Project (AtoMW)

100 people from Wales participated in the project, either benefitting from the use of the FES bike, here at NTC, or from the wider offer of movement and well-being activities accessed at the Centre, through partner organisations, or through virtual sessions.

Work is ongoing with National Exercise Referral Scheme (NERS) representatives to try and establish more accessible sessions in Wrexham and Conwy leisure services.

The project will be evaluated by Bangor University, and the results will be used to evidence the difference NTC makes to people living with neurological conditions, influence service development, and to support future funding bids.

Focus groups have been hosted by Bangor to establish insight and views on the project from Health Care professionals at The Walton centre, and also from people living with a neurological condition. The results of these will be used to inform the development of the project moving forward.

Several community projects have been commenced as a result of collaboration with local groups including Arts and craft and dance sessions. Streamed classes are planned working with Wrexham Well-being hub.

As well as developing strong community links for delivery our Well-being Co-ordinator has also presented to many local groups to raise awareness of the project and promote referral into it, including a GP forum, MS Society event at Wrexham, and community health teams.

We continue to strengthen links with the Walton Centre and other groups locally involved in Neuro rehabilitation to raise awareness and make it as easy as possible for people who need our services to find us.

We have engaged with numerous local and regional networks and presented at events to publicise the work we do and offer examples of best practise, and continue to advocate for people on an individual basis as well as more widely to ensure their voice is heard when decisions are made about service design and provision.

Notable Achievements for the Year

• CEO is an Organisational Partner Governor at Walton, which raises our profile and gives more feedback into Walton strategy. It also presents greater learning and training opportunities for clinical staff

• Successful completion of year 1 of the A to MW project resulting in an increased number of referral sources and growth in the community offer

• Produced our second impact accounts which were much more comprehensive and were presented at the 2025 AGM

• Gym use has continued to increase and we now see up to 500 attendances per month, this has been aided by the addition of another fitness instructor. The choice of activity also continues to expand with more functional training being introduced along with tailored exercise plans. Physio and counselling have also seen increases in both attendance and the number of individuals supported compared to the previous 12 months

• We have developed a clear organisational structure which looks at existing and future needs

• We have continued to make improvements to our bookings system to enable more people to be in control of their own bookings and introduced membership cards to streamline the process and give more visibility around the membership renewal process

• Our partnership with Brio Leisure means that there are now regular classes that are accessible to people with a neurological condition at 4 of their sites, all of which are well attended and bring services closer to where people live

• We continue to improve the use of data to drive decisions

• Similar to last year, NHS directives on Integrated Care Boards have made it challenging to keep abreast of changes and work closely with healthcare teams to ensure that those who need our services are able to find us easily. However, despite these challenges we were successful in retaining our grant from them which contributes to the cost of service delivery.

• We have introduced tools and processes to support and increase attracting people wanting to take on fundraising challenges and are starting to see resulting growth in this area.

• Our staff continue to attend training opportunities relevant to their roles to ensure we build on our skills and knowledge, as well as staying abreast of changes in legislation relevant to our sector

• We continue to complete the NHS Data protection Toolkit which is an annual self-assessment requirement covering all areas of data protection and governance

Key performance indicators explaining outputs achieved by activities

• Total membership 659 (2025:585) an increase of 74 individuals (2025:52)

• Gym activity has increased from an average of 316 attendances per month to 440 per month

• The number of therapy sessions delivered stayed on a par with the previous year, mainly due to the fact that some full-time staff chose to reduce their hours in order to improve their work/life balance, but also due to the need to close the Centre whilst some of the re-development work was carried out

• 275 new referrals in the period (2025: 289)

• 486 FES sessions were delivered against 153 in 2025

• 63% of members who completed our members survey reported that attending the NTC had decreased their reliance on NHS appointments

• The AtoMW project has helped us further develop our service offer across North Wales and expand our membership in this area

• We have supported a wider range of students on work placement including our own 2 physio apprentices. We regularly take student physios from Wrexham and Keele Universities, and have student counsellors working alongside our staff to gain valuable experience which counts towards their qualification

Wider impact

Through the provision of ongoing access to health and well-being interventions NTC aims to avoid unnecessary hospital admissions, support people to live more healthy years through remaining independent for longer, and push back the point when social care support is needed.

This is done through the provision of preventative health-care, physical and fitness related activities, counselling and well-being activities designed to improve physical and mental well-being for PwNC and their Carers.

Support for people applying for condition related benefits such as PIP, attendance allowance and blue badge helps to ensure they have the support they need to stay independent.

Through joint working with the Neuro Alliance we help to amplify the voice of service users to influence service design and delivery locally, including the development of Neuro cafes.

Focus groups and surveys - consultation with staff and service users (as well as non-service users) over the course of the year through a range of media helps us understand what we are doing well, and where there is room for improvement. It also assists us to act as the voice of PwNC when engaging with external organisations to influence service design and provision.

Our role as educators is expanding with student counsellors now having the opportunity to complete work placements with us alongside student physios. Next year we hope to expand this to include student medics and students studying Sports rehabilitation.

Testimonials

Member with Parkinsons

“I’m 73 years old and have been a member of the Centre for four years. Taking part in all three dedicated Parkinson’s exercise sessions has made a real difference to my life.

The classes have helped improve my strength, balance and stamina, and I’ve noticed that my mobility and confidence have improved since I started attending the sessions. They help me stay active and keep moving, which is so important.

One achievement that means a lot to me is being able to remember the routines in the dance class. Before my diagnosis, I used to enjoy dancing, but I hadn’t danced since then. Coming back to it has been a real pleasure and has given me confidence that I can still learn and enjoy new challenges.

The social side of the classes have been important. I’ve met people I wouldn’t otherwise have met and have made new friends. It’s good to be part of a group of people who understand what living with Parkinson’s is like.

I would encourage anyone living with Parkinson’s, whatever stage they are at, to take part in these classes. I would definitely recommend them because they have helped me physically, given me confidence, and allowed me to reconnect with activities I thought I’d left behind.”

Carer Member

“We needed to find somewhere to help slow down the decline in health in my husband. We had a lot of difficulty finding a local service who catered to his needs and condition. He struggles with coordinating his movements, his speech and a lot of breathlessness. I needed to find professionals who understood his condition and could provide me with advice of how to help him maintain his level of health at home.

We visited the centre in 2022. Since then, we have been coming to the centre on a weekly basis, attending the group exercise sessions. While he visits the Centre, I use this time to get other household chores done, do the shopping, or just have some time to myself. When it's time to come and collect him from the Centre, I often sit and have coffee and chat to others in a similar situation.

My husband's health has declined recently. But this is the nature of his condition. He enjoys his time at the Centre and has gained in confidence. He has recently been trying out some different sessions and I find I have much more time to do other activities as well. I even get the chance to meet friends. I have met many lovely people who I can ask advice from whenever I need it."

Lasting change

Partnership working through the AtoMW project is helping us reach more people who need our services, but may not have heard of us, or be able to access the centre, this includes working with the groups in Anglesey and Gwynedd.

Involvement in Neuro Alliance allows us to share the voice of PwNC’s and influence change in emerging health provision (neighbourhood hubs) to ensure that the needs of PwNC’s are considered when new services are being designed.

As a Partner Organisation Governor at the Walton Centre we can help to support stakeholder engagement and bring the voice of service users to meetings and focus groups.

Our partnership work with Brio Leisure means there are now weekly classes available at 4 of their sites which are geared towards people with neurological conditions or those who have other needs requiring a different approach. We want to try to replicate this influence on service design in other Leisure Centres in the area, making services more accessible to people, closer to where they live.

Our partnership working with Greenbank & the Brain Charity continues despite the completion of the 3 year joint project as there is a synergy between us, and collectively we have a greater influence than as individual organisations.

The Trustees are committed to protecting and managing our financial resources in an effective and transparent way. One of the key considerations is our reserves policy which Trustees review regularly to ensure that it remains appropriate and reflects the financial requirements to run the Neuro Therapy Centre sustainably. Our policy has been to maintain a reserve level of at least 6 months of our annual budgeted expenditure but Trustees have taken the decision to adjust this to reflect not only current funding challenges but also the fact that the Neuro Therapy Centre has fallen short of meeting this minimum reserves level over a number of years.

The reserves policy has been altered to a range of between 3 and 6 months of our annual budgeted expenditure. The reserve level is considered to be the total of free unrestricted reserves plus any restricted income covering salaries and other operating costs that have already been received. For clarity, the reserves level does not include unrestricted funds allocated to fixed assets, nor does it include any designated funds which could be set aside by the Trustees for future projects without future income (none at this stage). The range levels will be more effective and realistic in monitoring the reserves and key financial indicators on an ongoing basis to ensure they are being managed in accordance with what has been agreed and this is regularly reported to the Board of Trustees.

Our budget for the coming year ending 31 March 2027 has expenditure of £1,007,379 (2026: £980,967).

Our free reserves at 31 March 2026 were £317,083 (2025: £366,875). In addition to this, £93,539 (2025: £83,648) of the restricted funds total of £535,212 (2025: £312,496) will contribute to the budgeted expenditure. Designated funds have been fully utilised and now stand at £0 (2025: £20,837) following completion of the expansion project.

The total contribution towards next years budgeted expenditure is £410,622 (2025: £450,523), which equates to 4.9 months (2025: 5.4 months).

The Trustees are always aware that the budget set for each year presents its own set of challenges. Budgeted expenditure has been calculated, and throughout the year, the fundraising team work through the task of sourcing the necessary funding to meet both anticipated and unforeseen costs. Some costs, such as service delivery employment expenditure, are potentially easier to fund through bid applications to relevant Trusts & Foundations although success cannot be guaranteed. It is more difficult to obtain unrestricted grants and funds which would help cover the costs of general administration and fixed overheads; these are generally covered by income generated from sponsored fundraising events, member donations, café sales, legacies and any other form of unrestricted cash. Every year it is so important for us to find and secure new funding sources but also maintain and reconnect our links with past donors to seek their continued support. Our expanded fundraising team has enabled us to do exactly that, developing and tapping into new income sources and building up the profile of the Centre within the wider community both locally and the broader geographical area we serve.

By cultivating a diverse range of funding streams that are consistently sustained, we can ensure the Centre's long-term viability. The annual budget is designed to facilitate investment and maintain an exceptional level of service to our members, encompassing both the physical and virtual offerings.

It is never certain what income we will receive nor what unexpected costs could be around the corner. Therefore, the finance team, finance committee, and Trustees monitor the financial position on a regular basis, enabling decisions to use and safeguard available funds.

Our restricted funds, standing at £535,212 (2025: £312,496), are subject to specific conditions required by the donor or by the specific terms of the appeal which generated the funds. These funds are applied as soon as practicable, as shown in the movement of restricted income during the year.

Our designated funds now stand at £0 (2025: £20,837). During the year designated funds were utilised to support the redevelopment of the main building. These funds were applied in line with the Trustee’s intentions to enhance and improve facilities, enabling the Centre to better support the delivery of its activities and long-term objectives.

Summary of Reserves

2026              2025

£              £

Restricted funds                  535,212         312,496

Unrestricted funds - allocated to fixed assets 151,490          114,069

Unrestricted funds - free reserves         317,083          366,875

Designated funds             -         20,837

The Edward Gostling Fund               186,837         181,844

Total                      1,190,622          996,121

The company is limited by guarantee, and was incorporated under the Companies Act 2006. Its governing document is its Articles of Association updated 16 September 2021. The company is registered as a charity by the Charity Commissioners – Number 700904. In line with our Rules of Membership those who use the services of the Centre become a member and are thereby entitled to contribute to the way the Centre is run through participation at general meetings.

There were 531 (2025: 508) fully paid members at the year end, each of whom is committed to contribute up to £10 in the event that the charity is wound up. Membership numbers continue to increase, and we expect this positive trend to continue during the next financial year and beyond. In March 2026, the charity introduced Direct Debits as a payment option for new memberships, and this will be extended to membership renewals during the next financial year. Nevertheless, 137 members (2025: 120) had lapsed memberships at the year end. These memberships are reviewed on a regular basis to gain insight into the factors affecting renewal and to identify opportunities for more tailored member engagement.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Trustees are appointed by member vote at the Annual General Meeting; the minimum number of Trustees is 3 and one third of their number is required to retire and seek election upon their third anniversary of appointment. As part our governance and following the Charity Excellence Framework (CEF), the Trustees have reviewed their skill sets and this makes it possible to determine where there may be deficiencies in the overall skills required. Training and induction processes for Trustees are also being reviewed upon the basis of requirements. None of our Trustees receive any remuneration or other benefit from their work for the charity.

The Centre Management Team (CMT), reporting to the Chief Executive Officer, has continued to provide coordinated leadership and strategic direction across the Centre's key operational areas: Therapies & Services, Fundraising, Marketing & Communications, Member Services, and Finance. The CMT has demonstrated the flexibility and resilience required to respond to changing circumstances while maintaining a strong focus on future growth and enhancing member choice.

Working closely with the Board of Trustees, the CMT is responsible for supporting the development and implementation of the Centre's strategic objectives, while overseeing its day-to-day operations. The team is committed to continuous improvement, regularly reviewing systems, processes, and performance to identify opportunities for greater efficiency and effectiveness. This ensures that decisions and recommendations are informed by accurate and relevant information.

The remuneration of senior staff is reviewed annually under the same terms and conditions that apply to all other employees of the Centre.

We have a people first culture towards service users and staff and we try to ensure that our staff feel supported in their roles and understand the opportunities for further development within the organisation. An annual pay review is carried out by the board, and an award made based on projected budgets, income and other legislative considerations.

In accordance with the company's articles, a resolution proposing that Champion Accountants LLP be reappointed as auditor of the company will be put at a General Meeting.

The Trustees' report was approved by the Board of Trustees.

The Trustees, who are also the directors of Neuro Therapy Centre Limited for the purpose 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Opinion

We have audited the financial statements of Neuro Therapy Centre Limited (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, for the year then ended;

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or

sufficient accounting records have not been kept; or

the financial statements are not in agreement with the accounting records; or

we have not received all the information and explanations we require for our audit.

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Extent to which the audit is considered capable of detecting irregularities, including fraud

The responsibility for the prevention and detected of irregularities, including fraud, lies with the trustees and with those charged with governance. The objectives of our audit in respect of irregularities and fraud are to assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient, appropriate audit evidence regarding the assessed risks and to respond appropriately to fraud or suspected fraud identified during the audit.

Audit procedures

We determine significant applicable laws and regulations through discussion with those charged with governance and our own knowledge of the industry and design audit procedures to help identify instances of non-compliance with those laws and regulations that may have a material effect on the financial statements.

We consider the applicable laws and regulations to be the financial reporting framework (FRS 102 and the Companies Act 2006), Charity Law, the relevant tax regulations in the UK, employment law and the Health and Safety at Work Act 1974 and Safeguarding legislation.

We consider the control environment and the procedures in place to address identified risks, including management override, non-compliance with laws and regulations and to prevent and detect fraud or irregularity. Our procedures are designed to prove reasonable assurance the the financial statements are free from material misstatement or error and include: enquiries of management and of staff in key compliance functions; review of reports from regulators; review of minutes of meetings of those charged with governance; review and testing of manual journals, relevant nominals and significant transactions outside the normal course of the business; review of financial statement disclosures and testing to supporting documentation; performance of analytical procedures.

We are not responsible for preventing non-compliance and due to the inherent limitations of an audit, as described above, the audit cannot be relied upon to detect all instances of non-compliance with laws an regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Champion Accountants LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Investments

Raising funds

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Investments

Raising funds

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Neuro Therapy Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit C4 Brymau One Estate, River Lane, Saltney, Chester, CH4 8RG.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102), the Companies Act 2006 and "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 charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The Trustees have reviewed the initial budget for the 2026/27 financial year, which predicts another significant fundraising target for the coming year. It is customary for the Neuro Therapy Centre to anticipate a projected gap between expenditure and known income at the beginning of the financial year. The shortfall between projected income and expenditure has historically been covered through fundraising efforts plus additional trust and grant applications, although this can never be guaranteed. A comprehensive plan is always in place to actively pursue various sources of income throughout the year, contributing towards achieving funding the budget set for the year.

The primary risk that the Centre has encountered and continues to face is the potential loss of income from the services it provides. Ultimately, the risk is that a service will be committed to be provided but a way to fund that service is not found. To mitigate that risk, the Centre continuously strives to secure funding from a wide range of sources while always monitoring and managing costs. The services provided are free of cost when provided, but the actual cost of providing the service and suggested donations are always highlighted within the Centre and in marketing materials.

The Trustees and the sub finance group continue to meet regularly throughout the year to carefully monitor the financial position of the Centre and seek outside advice as and when required.

In reaching their conclusion, the Trustees have reviewed the monthly cash flows, monitored the impact on and level of the reserves in line with the policy of maintaining a range of between 3 and 6 months of budgeted annual expenditure, applied sensitivity analyses as appropriate, and considered the likelihood and possibility of further funding sources particularly for the longer term including inter year grants and legacies.

As a result of the actions taken and after consideration of all factors, the Trustees consider that no material uncertainty exists and they continue to adopt the going concern basis in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are for the improvement of property facilities and enhancement of the current service provision.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by the donor. The capital and income must be maintained by the charity and used in accordance with the terms of the endowment.

Donations and legacies are recognised and included in the accounts when the charity is entitled to the income, receipt is probable and the amount can be measured reliably.

Grants receivable are credited to the Statement of Financial Activities in the year in which they are due and when any performance conditions have been met.

Membership subscriptions are accounted for when received, unless they are received in advance of the year to which they relate, in which case they are included in deferred income.

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of VAT which cannot be recovered. Expenditure is recognised when there is a legal and constructive obligation to pay, it is probable that settlement will be required and the amount can be measured reliably.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include general office costs, staff costs, property costs and governance costs which support the charity’s activities. These costs have been allocated to expenditure on charitable activities. The bases on which support costs have been allocated are set out in the support costs note to the accounts.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The Trustees consider that there were no judgements or estimates that have a significant impact on the accounts.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Corporate donations

Sale of provisions

Investments

Interest received

Fundraising costs

Items for resale

The average monthly number of employees during the year was:

Of the total staff costs and trustee remuneration and expenses £308,836 (2025 - £256,915) was unrestricted and £384,156 (2025 - £321,604) was restricted.

Pension costs are allocated in proportion to related staff costs.

The total remuneration benefits payable to key management personnel was £61,499 (2025: £61,186).

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

Endowment funds represent assets which must be held by the charity for a period of 5 years. Income arising on the endowment funds can be used in accordance with the terms of the endowment and is included as endowment income. After a period of 5 years the funds can be released from the terms of the endowment and will become part of unrestricted funds.

These are designated funds which are material to the charity's activities:

Our designated funds now stand at £0 (2025: £20,837). During the year designated funds were utilised to support the redevelopment of the main building. These funds were applied in line with the Trustee’s intentions to enhance and improve facilities, enabling the Centre to better support the delivery of its activities and long-term objectives.

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

In the prior year, operating lease commitments were disclosed to break date. In the current year, the charity has disclosed its full commitment on the lease to reflect its intention to remain at the site for the full lease term.

There were no disclosable related party transactions during the year (2025 - none).

The charity had no debt during the year.