Charity registration number 1020670
Company registration number 02811046 {England and Wales}
SENSORYTRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SENSORY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Beck
Ms K Mitchell
Mr C Phillips
Prof R Garside
Dr K E Braithwaite
Dr G Mantle
Secretary
Mrs V K G Hutchinson
Charity number
1020670
Company number
02811046
Registered office
ESAM 7
Carluddon Technology Park
Carluddon
ST AUSTELL
Cornwall
England
PL26 8WE
Independent examiner
TC Group
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TRI 2DP

SENSORY TRUST
CONTENTS
Page
Trustees, report
i-io
Independent examiner's report
li
Statement of financial activities
12
Balance sheet
13-14
Statement of cash flows
15
Notes to the financial statements
16-29

SENSORY TRUST
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT}
FOR THE YEAR EIVDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2025.
The trustees have adopted the provisions of 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 IFRS 1021 (effective l January 20191.
Objectives and activities
Our aim is to make the outdoors accessible and engaging for all people, regardless of age, ability or social
circumstance. Our work benefits young and older people living with disability and health issues, together with
their families and carers. We work throughout the UK and share our approaches internationally with a wide
network of organisations and illdividuals.
The Trust has a reputation for its positive, creative approach. Our team includes landscape, resource and
information designers, writers, trainers, and community engagement specialists. We work with design practices,
local authorities, greenspace organisations, health, education and care profe55ionals and disengaged communities
to change the way that places are designed, built and managed. We bring nature-based experiences into the lives
of people who need them most.
We work directly with individuals and community groups using natur￿baSed activities to improve their health and
wellbeing. Our work spans urban parks, healthcare and residential environments, schools and educati(￿ centres,
heritage sites, visitor destinations, wildlife sites and the countryside.
Our priorities for the year ending 31st March 2025 are to..
Make places accessible and inclusive, raising awareness and skills so the health and social benefits of
engaging with nature can be shared by everyone.
Foster sensory-rich connections with nature and the outdoors, increasing nature-based community
opportunities for socially isolated people to engage with.
Inspire action on biodiverslty and climate repalr, running community workshops and creating nature-
based resources to encourage people to actively care for nature and the outdoors.

SENSORY TRUST
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significant activities ond achievements against objectives
Key achievements during the year therefore include:
880 people benefited from meaningful conneciions with nature through direct involvement in our project
activities. This group includes children and adults with physical, learning 2nd sensory disabilities, people
living with dementia as w@11 as their carers and family members.
Our professional advice and expertise were sought by national professional bodies, design practices, care
homes and visitor destinations. Advice ranged from outdoor access and garden design to inclusive
information and community engagement. This includes training 423 people.
Our prominent online presence supports both professionals and home carers. Our website continues to
rank highly for searches related to sensory gardens, outdoor access and queries about the senses.
Over the last 12 months our guidance has been viewed over 207,000 times and our blog has received
circa 180,000 views. Our YouTube lilms have had over 18,000 views and we connect with 12,375 people
through our social media channels.
Sensory Trust is based in Cornwall, with much of our research and pilot work grounded in the county. However, we
are a national organisation bringing the results of our work to the whole of the UK and internationaly through our
website, consultancy and training. Our approach is to pilot new work in the South West, leveraging our well-
established networks of individua15 and sltes. This enables us to create and test new idea5 which we then share
nationally, often through collaboration with other organisations. By doing 50 we create tools and resources based
on the real
rather than assumed
needs of the people we are aiming to benefit.
The following highlights are drawn from our three area5 of work..
Make places accessible and inclusive
This work responds to the barriers that prevent many people living with disability and health issues from using
and engaging with the outdoors. It includes improving the accessibility of outdoor destinations, heritage venues
and nature sites. All aspects of accessibility are Covered, from physical access and site design, th rough information
and interpretation. to education and policy issues. Sensory Trust is recogni5ed as a leading source of expertise in
this area. We provide advice freely on our website and in response to enquiries. Our consultancy services are
commissioned by major environmental bodies, design practices, healthcare and education settings, and visitor
destinations in the UK.
Advising on access and inclusive design
Our access audits identify barriers to access and their mitigation. Recent audits of Burnham Beeches and Stoke
Common have supported the City of London Corporation's ambitions to improve access for under-represented
communities. Cornwall Council are using our audit lindin8S to inform plans for urban green5pace regeneration,
while Cornwall Heritage Trust are applying the work to widening access to their archaeological sltes.
Access guides play an important role in capturin8 information about accessibility to support visitors with access
needs. Work includes the creation of a series of access guides for mining district5 in the Cornwall Mining World
Heritage Site and Cornwall National Landscape.

SENSORY TRUST
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT} {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
We bring inclusive design advice to capital projects by working as part of design teams. For example, Barnet
Council's urban regeneration scheme in West Hendon, led by Arup and Tate and Co, and Eden Project Morecambe,
led by WSP multinational engineering firm.
Developing tools and guidance for practitioners
We are experts in developing guidance and resources on inclusive approaches to support the work of
practitioners, and this year includes the following:
The Outdoor Accessibility Guidance, the UK reference for improving access to the outdoors. We were
commissioned to write the guide by Walking Scotland Ithen Paths for All) and it involved consulting with
environmental bodies, disabled people and access organisations. It provides an important new UK resource, while
strengthening our protile and attracting consultancy and training enquiries.
The 2025 version of By All Reasonable Mean5 is our latest revision since we wrote the original in 2005 and it
brings together the previously separate editions for Natural Resources Wales INRWI and Natural England INEI. The
guidance now aligns with the Outdoor Accessibility Guidance and is available in PDF on Sensory Trust's website on
behalf of NRW and NE.
We launched 'An introduction to making sensory-rich visitor experiences.. National guidance targeted at the
heritage sector. It provides tools, techniques and case studies to support visitor engagement in her*tage sltes.
Sharing our approach through training and presentations
Training shares our technique5 and appr03ch to improving outdoor access and making inclusive and engaging
visitor experiences. We trained 423 people with clients including Natural Resources Wales, Group for Education in
Museums, Ernest Cook Trust, Keep Britain Tidy, Truro City Council and FEAST.
We shared our expertise through presentations and workshops, such a5 inclusive landscape design for students of
Cornwall College and Eden Project, and advising on plans for access improvement5 for Cornwall Wildlife Trust.
Foster sensory-rich connections with nature and the outdoors
Sensory Trust has a strong reputation for its inclusive nature-based approach to working with communities and
reconnecting marginalised, disabled and older people with their local places and communities. Our s￿sOrY
engagement techniques inspire meaningful and memorable connections with nature to harness health and social
benefits for people living with disabilities and health issues.
Nature connections improve dementia care
This work focuses on engaging people living with dementia, their families and carers with nature and the
outdoors, brin8ing significant health and Social benefits. This reflects our ambition of building on our work that
shows the effectiveness of our nature-based approach in helping people develop coping strategies and enhance
their wellbeing.
Our Creative Spaces programme has been supporting people living with dementia, families and carers, for over 15
years and is now widely known for its innovative, nature-ba5ed approach to dementia care. It demonstrates how
connections with nature and the outdoors can enhance the wellbeing and coping mechanisms of people living
with dementia by inspiring new interests and social connections and reducing i501ation and dependency.

SENSORYTRUSr
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT} (CONTINUED)
FOR THE YEAR EIVDED 31 MARCH 2025
Providing on-the-ground support for people living with dementia in their own homes continues to be a major
focus. We secured four years of support from the National Lottery Community Fund to continue our nine outdoor
activity clubs. These meet regularly across Cornwall, inspiring socially isolated people living with dementia to
become more active, meet others and take on new social activities as part of their daily lives.
2025 saw the ten-year anniversary of the Happy Wanderers. This was the lirst activity group which started with a
walk on Goss Moor with just one person living with dementia. It was an important reminder of the benefits to
people living with dementia, families and carers across Cornwall who benefit from being part of tho nine groups
that now run.
Recent comments from participants include..
'a big umbrella of support,
'You build such relationships with people on those walks,.
'What we've gained is back to that empathy and that feeling that we were with people who understo(xl.'
'it's a happy place for me,
They continue to foster new interests and build on partnerships with arhsts, community groups and organisations,
such as Tate St Ive5, Leach Pottery and University of Gloucester.
The groups are supported by a dedicated group of 29 volunteers. Supporting Dur volunteers with relevant training
ensures they are skilled and confident to support the groups and ensure we can continue to welcome rew
members.
Intergenerational benetits of nature
This area of work nurtures the skills and interests of older people in nature; whilst empowering y)ung people to
take community action to support the environment. It forges relationships between two generations who are
often stigmatised and perceived to not understand each other.
We have threaded intergenerational activity into our Creative Spaces groups, with one, in particular, where a
monthly after-school club links a care home in Cornwall with three local school5.
Other groups are partnering with local primary Schools and nurseries. One group explored The Lost Word5 Wlth
Cscape Dance Company and a new primary school whilst another explored environmental activities With a pre-
school forest school.
Nature connections support mental health
We are partnering with the University of Exeter on their Randomised Control Trial of naturèbased social
prescribing to support mental health. Funded by the National Institute for Health and Care Research INIHRI, this
will provide more robust evidence on changes in mental health, loneliness and wellbeing.
The research incorporates our own Dig Deeper approach, using nature exploration and discovery to support adults
living with anxiety and depression. It is immersing people in the micro and hidden worlds of nature, for example,
by using digital microscopes to explore 5011 and water. Participants gain tools and conlidence to develop nature-
based coping mechanisms and embed this into regular rDutines. This helps them regain self-esteem, form
supportive networks and gain the conlidence to participate in community life.

SENSORY TRUST
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT} {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Develop and share nature-based resources, guidance and tools
This work involves developing, promoting and sharing new nature-based resources. Some are free and some for
sale through our trading subsidiary, Orange Spiral Limited. Some are targeted at specific audiences, while others
are of broad appeal. All are designed to inspire people to engage with nature and the outdoors.
Our resources put our philosophy into practice and increase our reach, both in terms of beneficiaries and
geography. They include the gofindit scavenger hunt card game, Sensory Trail Markers, and dementia-specitic
resources.
New sensory resources developed during the year include tactile and auditory demonstrations to show how water
flows through bare soil versus grass, participants add the water and see, hear and feel the impacts.
Selling resources generates unrestricted income, supporting our plans to diversify income. Our trading subsidiary,
Orange Spiral Limited IOSL), has now completed its eighth year of operation, reaching markets across the UK,
America, Europe and Australia. It has generated sales of over £2million during this time and donated nearly
£600,000 to our charity work.
Develop and deliver sensory designs
This capitalises on our skills and experience through the expansion of our consultancy services. Sensory garden
design encompasses plants, features and interpretation to inspire peDple to connect with all their senses.
This includes our continued involvement with The Hypatia Trust on the design of a new sensory garden space.
This is part of the renovation of a heritage building and its botanic garden into offices and a Community resource
in Morrab Gardens. CDrnwall. It is funded by Heritage Lottery, and funds have been secured to support the
construction phase and our own ongoing design input.
Develop sensory-rich interpretation to connect people with natural heritage
This work uses sensory-rich techniques to open heritage to the widest audience, ensuring that disabled people
can enjoy access and engage in ways that are most meaningf ul to them.
Building on our growing reputation for inclusive sensory engagement with heritage sites, we were commissioned
by SS Great Britain and Royal West of England Academy in Bristol and Cornwall Museum to develop new sensory
trails. This includes design advice, bespoke sensory markers and booklets as part of their visitor offer.
We advised Penlee House and Gallery, a popular venue in West Cornwall, on promoting and welcoming relaxed
sessions to widen their audience base.
Inspire action on biodiversity and climate repair
This work reflects our growing interest in 'completing the circle,, recognising that by caring for the health of the
natural world, this enables the natural world to support the healthy lives of people. This has been implicit in
previous work but is now coming into focu5 Wlth significant emphasis in our work on climate and biodiversity
repair.

SENSORY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Collective climate repair
May 2025 saw the launch of our new Collective Climate Repair project, funded by the National Lottery
Community Fund's Climate Action Fund for four years. This is a significant opportunity to strengthen this area of
strategic focus and share our distinctive approach, combining excitr'ng new climate research with a focus on
communities who are typically left out.
The work responds to the reality that disabled people, along with Deaf and neurodivergent people, are typicallv
overlooked when climate policies and acts.ons are developed. At the same time, an exclusive focus on carbon
reduces the options for everyone. With specialist science advice from Dr Tony Kendle, we are focusing on exciting
new research that shows how plants and natural systems are cooling and calming the climate every day, and by
working with them, we can bring quicker, more widely adoptable ackn"ork.
We are partnering with Trees for Cities in London, National Wildflower Centre in Liverpool and Untversity of
Edinburgh to share our approach and engage Deaf and hard of hearing, blind and partially sighted and
neurodivergent communities. We have developed exciting new learning and engagement materials designed to
inspire people to get involved and have been testing these in climate action workshops. Our inclusive approach
clearly shows the role of plants in climate cooling and calming..
'Producing materials in large print for people with low vision, moking the demos un auditory experience,
tulking thermometers, feeling the seeds so you know whot you're planting in the ground. People s(Jid they could
see where the seeds were und will do that ut home,. (isight Cornw(Jll on behalf of people with a vuréty of sight
loss)
The Deaf science team in Edinburgh University and the Scottish Sensory Centre are working with us to develop
new vocabulary in BSL and communication materials that will share the climate narratives through a Bsl-first
approach.
Participation of young people with disabilities in climate and biodiversity repair
This work focuses on young people with disabilities and health issues, their parents, siblings and carers. The
wellbeing benefits that children and young people gain from spending time outdoors can be particularly important
for children with disabilities, but they typically have the least opportunities to engage. Feedback from families and
teachers shows they need more opportunitie5 for their children. Many realise the importance of the outdoors but
don't know how to facilitate this. Children may have access to occasional outings to outdoor destination5 but lack
day-to-day opportunities to bring sustained health and developmental gains.
We have launched a new programme, called Climate Cooler Schoo15, supported by The Daniell Trust for three
years. It is engaging children with neurodivergence and learning disabilities in taking climate action and improving
biodiversity.
We are working with three special schools in the South West to create new natur&ba5ed interventions in their
grounds. With students, we are developing, testing and implementing water-based climate action and biodiversity
repair. Activits'es include building beaver dams, planting trees and wildflowers, and taking part in interactive
demonstrations that show how plants are natural climate repairs.
"I could do this when I grow up, plant things" and "I'm going to plant some thing5 Ot homel" (students,
comments while plonting wildflower5).

SENSORY TRusr
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) {CONTINUEOI
FOR THE YEAR ENDED 31 MARCH 2025
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity
Commission's guidance on public benefit. Participants in grant funded projects can engage in our activities free of
charge, or in the case of training and professional development activities, for a charge which covers the cost of
providing that training or development. We have also developed a telephone advisory service, as an effective way
of supporting smaller projects.
We balance providing services for some of the most vulnerable members of society, with making relevant
products available to a wider audience who could benefi't but are not able to participate directly in projects either
through their geographical location or level of disposable income. This has been welcomed by individuals and
organisations who have responded positively.
Our website and social media are our primary means of disseminating our ethos, techniques and resources a5
widely as possible. For example, in the past year, we had over 29,000 views of our guidance on ramps and step5,
21,000 views of our guidance on sensory garden design and over 180,000 views of our blog pages.
We have processed 180 enquiries made through our website. Enquiries are wide ranging and include students and
academics looking for help with research, to garden design advice and access training. Many enqurie5 have led to
consultancy commissions and new project partners. This is a testament to our growing web presence, popular
blog and numerous 3rkn.cles in nakn.onal magazines and journals. This includes two articles in the Journal for
8iophilic Design and one in Pro Landscaper Magazine.
Monitoring and evaluation are essential for us to gauge how our work is impacting people. We therefore build it
into all our programmes of activity and have developed iriclusive technique5 to ensure people with
communication challenges can participate independently rather than relying on someone else. This is
strengthened by our tlose working relatr'onships with University of Exeter and European Centre for E￿IronMeNt
and Human Health. We have also built relationships with disability-led evaluators Moor Impact and Good Work
Coop during the year, complementing our own techniques with peer-led independent interviews and focus
groups.

SENSORY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
We continue to prioritise a sustainable, financially robust business model. This includes harnessing support from a
diverse range of funders and combining multi-year agreements with funders such as the National Lottery
alongside shorter-term commitments for smaller-scale initiatives.
We continue to minimise our overheads by maintaining efficient administrative systems. As with many voluntary
organisations, our biggest challenge is resourcing our core costs which relate to activities such as promotion,
advocacy and dissemination, but we have made excellent progre55 by applying full-cost recovery to our
fundraising and building income through consultancy and trading.
Overall, our total income was £575,855 and our total expenditure £530,645 which resulted in a surplus of
£45,210. This reflects the planned spend of designated funds, as detailed below.
The trading subsidiary resilience designated fund protects the charity as it has a growirng reliance on the
trading income from Orange Spiral Limited, which is subject to variations in market trends and reliance on
external sales routes Isuch as Amazon). This has been reduced by £5,000 to £15,000 to reflect the
reduced proportion of our overall income from this stream.
The asset replacement designated fund has increased during the year leaving £8,048 to provide for
planned, future core investments. This includes small scale purchases such as computer upgrades and
improvements to our office space. This fund will remain in place as depreciation reduces the remaining
amount over the next few years.
The development designated fund remains at £30,000, to support the development of new projects and
funding proposals.
Our closing position of £454,646 includes unrestricted reserves of £435,335 alongside restricted funds of £19,311.
£382,288 remains as general free reserves, which represents 10 months of our core operational cost5. This meets
our reserves policy to build and maintain reserves between 9 and 12 months of core operational cost5. This allows
a realistic timeframe for the charity to adapt to change and respond to crises, particularly important as we
respond to increased demand for services, increased competition for funds and increased costs of delivery.
Mujor risks
The major risks to which the charity is exposed have been identilied and are reviewed through a comprehensive
risk assessment undertaken by staff and reported to trustees every four months.
This covers governance, operations, legal, financi31 and external risks. We consistently monitor our own
performance and keep abreast of best practice in the wider sector in order to ensure the organisation is
identifying and addressing all risks.

SENSORY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
Our strategic plan enables us to prioritise And plan future work and development. This includes the following
priorities for 2025126..
Make places accessible and incluslve
Disseminate national guidance on improving access to public greenspace and natural heritage.
Promote new training packages to support professional practice, parkncularly targeting the natural
heritage sector.
Expand our access review consultancy into new areas of professional practice.
Foster sensory-rich connections With nature and the outdoors nature connectlons
Build on our dementia expertise, investigating ways to share our nature-based approach more widely
across the UK.
tvlaintain a focus on our regular outdoor activity groups to support people with dementia and carers.
Build evidence on the role of nature in supporting people's mental health.
Expand our range of nature-based resources for schools and families, including ones which are free and
which generate income.
Inspire action on biodiversity and climate repair
Consolidate our new focus on climate action especially working alongside D/deaf and hard of hearing,
blind and partially sighted and neurodivergent people.
Engage young people with learning disabilities and neurodivergence in making improvements to their
school grounds and demonstrate how they can take climate action.
Develop new resources to support disabled people to engage with biodiversity and climate repair.
Strurture, governance and management
The Sensory Trust is a registered charity (No. 10206701 and a Company Limited by Guarantee (No. 028110461.
The trustees, who are also the directors for the purpose of company13w, and who served during the year and up
to the date of signature of the financial statements were:
Mr M Beck
Ms K Mitchell
Mr C Phillips
Prof R Garside
Dr K E Braithwaite
Dr G Mantle
Mr M Page
(Resigned 7 November 20241
Recruitment und oppointment of trustees
Sensory Trust is governed by a board of trustees who are also directors of the company. New trustees are
recruited and appointed by targeting a wide range of organi5ations and networks to maximise the chances of
recruiting people from a diverse range of abilities, backgrounds, ages and circumstances. It 15 a baseline
requirement for trustees to have personal or professional awareness of diversity issues.

SENSORY TRUST
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Induction und training of trustees
Induction training is provided for new trustees and further support and guidance is provided by existing trustees
and staff member5, particularly the director, company secretary and chair.
Remuneration policy
A remuneration working group is a sub-committee of the board comprising the chair. treasurer and up to two
other trustee5. Members of the Senior management team attend in an advi50ry capacity.
The working group make recommendations to thè board regarding the remuneration of the director. They also
undertake an annual review of pay scales, informed by benchmarking information and recommendations from the
senior managementteam.
In the last year a 3°A cost of living increase was implemented after consideration of inflation las measured by the
current retail prices index and the consumer prices index including owner-occupiers, housing costs), Uni50n
recommendations and average increases in other similar ch3ritre5. The pay ratio between the median salary and
the most Senior salary 15 1:1.8.
The trustees, report wa5 approved by the Board of Trustee5.
Dr K E Braithwaite
Trustee
Date..
IF D IL 2c)2S
10-

SENSORYTRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SENSORY TRUST
I report to the trustees on my examination of the financial statements of Sensory Trust (the charity) for the year
ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl you are r&ponsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 Ithe 2006
Act).
Having satisfied myself that the tinancial statements of the charity 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 charity's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out mv
examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl
of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cau5@ to believe that in any material respect=
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or
the linancial statements do not accord with those records; or
the tinancial statements 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 ex3minatiDn,' or
the financial statements 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 IFRS 1021.
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 financial statements to be
reached.
TC Group
James Pearce FCA
Vivian House
Newham Road
Truro
Cornwall
TRI 2DP
United Kingdom
Dated..
11

SENSORY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
22,953
95,234
55,257
25,445
22,953
472,200
55,257
25,445
30,461
77,188
57,857
6,408
30,461
369,479
57,857
6,408
376,966
292,291
Total income
198,889
376,966
575,855
171,914
292,291
464,205
Expenditure on:
Charitable activikn.es
174,770
355,875
S30,645
178,505
348,150
526,655
Total expenditure
174,770
355,875
530,645
178,505
348,150
526,655
Net income/(expenditure)
24,119
21,091
45,210
16,5911
155,8591
162,4501
Transfers between
funds
5,780
15,7801
160,4681
6D,468
Net movement in
funds
29,899
15,311
45,210
167,0591
4,609
162,4501
Reconciliation of funds:
Fund balances at l April 2024
405,436
4,000
409,436
472,498
16121
471,886
Fund balances at 31 March
2025
435,335
19,311
454,646
405.439
3,997
409,436
The statement of linancial activities include5 all gains and losses recognised in the year. All income and
expenditure derive from Continuing activities.
12-

SENSORYTRUSr
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Investments
13
14
3,616
1,395
3,617
1,396
Current assets
Debtors
Cash at bank and in hand
15
39,080
452,141
118,772
306,400
491,221
425,172
Creditors: amounts falling due within one
year
16
140,1921
117,1321
Net current assets
451,029
408,040
Total assets less current liabilities
454,646
409,436
Net assets excluding pension liability
454.646
409,436
The funds of the charity
Restricted income funds
Unrestricted funds
18
19,311
435,335
3,997
405,439
454,646
409.436
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies
Act 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilitie5 for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financi31 statements.
The members have not required the company to obtain an audit of its financial statement5 for the year in question
in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.

SENSORY TRUST
BALANCE SHEET ICONTINUEDI
AS AT31 MARCH 2025
The financial statements were approved by the trustees on
.ok.l.)'.iJ.Zozs
Dr K E Braithwaite
Trustee
Company registration number 02811046 IEngland and Wales)
14-

SENSORY TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating activities
Cash generated fromllabsorbed by)
operations
23
125,719
192,2571
Investing activities
Purchase of tangible fixed assets
Investment income received
15,4231
25,445
6,408
Net cash generated from investing activities
20,022
6,408
Net cash used in linancing activities
Net increase/ldecrease) in cash and cash
equivalents
145,741
185,8491
Cash and cash equivalents at beginning of year
306,400
392,249
Cash and cash equivalents at end of year
452,141
306,400
15

SENSORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Sensory Trust is a private company limited by guarantee incorporated in England and Wales. The registered
office is ESAM 7, Carluddon Technology Park, Carluddon, ST AUSTELL, Cornwall, PL26 8WE, England.
1.1 Accounting convention
The financial statements of the charitable company, which is a public benefit entity under FRS 101 have
been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accoLsnts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective l January
20191,, Financi31 Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland, and the Companie5 Act 2006.
The linancial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these fi'nancial statements are rounded to the nearest £.
The tinancial statements have been prepared under the historical cost convention. with the exception of
investments which are included at market value.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable fund5
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds can only be used for particular restricted purpose5 Wlthin the objects of the charity.
Restriclions arise when 5pecilied by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
5tatement5.
1.4 Income
All income is recognised in the Statement of Financial Activitie5 once the charity ha5 entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
1.5 Expendlturo
Liabilities are recognised as expenditure as soon as there is a legal Dr constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefi'ts will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals
basis and has been classified under headings that aggregate all cost related to the category. Where costs
cannot be directly attributed to particular headings they have been allocated to activities on a basis
consistent with the use of resources.
18

SENSORY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEOI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continuedl
1.6 Tan8ible fixed assets
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..
Fixtures and fi'th"ngs
Computer Equipment
20Yo on cost
330A on cost
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 statem@nt of financial activities.
1.7 Impairment of fixed asset5
At each reporhng end date, the charity reviews the carrying amounts of its tangible and intangible asset5 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 lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three month5 or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments15sues' 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.
8asicfinanciul asset5
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are Subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a linancing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of intore5t. Financial
assets classified as receivable within one year are not amortised.
17

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Otherfinancial ussets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or
joint ventures, are initially measured at fair value, which is normally the transackn.on price. Such assets are
subsequently carried at fair value and the changes in fair value are recognised in net income/lexpenditurel,
except that investments in equity instruments that are not publicly traded and whose fair values cannot be
measured reliably are measured at cost less impairment.
Impuirment offinantial assets
Financial assets, other than those held at fair value through income and expenditure, are assessed for
indicators of impairment at each reporting date. Financial assets are impaired where there is objective
evidence that, as a result of one or more events that occurred after the initial recognition of the linancial
asset, the estrmated future cash flows hav@ been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present
value of the estimated cash flows discounted at the asset'5 original effective interest rate. The impairment
Ios5 is recogni5ed in net income/lexpenditurel for the year.
If there is a decrease in the impairment 1055 arising from an event occurring after the impairment Was
recognised, the impairment is reversed. The reversal is such that the current carrying amount does rK)t
exceed what the carrying amount would have been, had the impairment not previously been recognised.
The impairment reversal is recognised in net income/lexpenditurel for the year.
Derecognition offinonciol assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the charity transfers the financi313sset and substantially all the risks and rewards of
ownership to another entity, or it some signilicant risks and rewards of ownership are retained but control of
the asset has transferred to another party that 15 able to sell the asset in its entirety to an unrdated third
party.
Busicfinancial liubilitie5
Basic financial liabilities. irkcluding creditors and bank103ns are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the p￿sent
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not arnorhsed.
Debt instruments are subsequently carried at amorknsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classifred 35 current liabilities if payment is due within one
vear or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and Subsequently measured at amortised cost using the effective interest method.
Derecognition offinancial liobilitfes
Financial liabilitr'es are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
18

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.10 Taxation
The charity ig exempt from corporation tax on its charitable activities.
1.11 Retirement benefits
The charitable company operates a delined contribution pension scheme. Contributions payable to the
charitable company'5 pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
Critical accounting estimates and judgements
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 liabilikn.es that are not readily apparent
from other sources. The estimates and associated assumption5 are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estr"mates.
The estr"mates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounts.ng
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.
Income from donations and legacies
Unrestricted
fund5
2025
Unrestrirted
funds
2024
Donations
Donations from related company
19.859
3,094
2,282
28,179
22,953
30,461
19

SENSORY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Advancement of education
Conferences and training
Grants
8,718
86,516
8,718
463,482
19,772
57,416
19,772
349,707
376,966
292,291
95,234
376,966
472,200
77,188
292,291
369,479
Grants analysis
Advancement Advancement
of education of education
2025
2024
National Lottery Community Fund - Climate Action Fund Round 3
The National Lottery Heritage Fund
ERASMUS
Economic and Social Research Council
The Daniell Trust
National Lottery Community Fund- Reaching Communities
People's Postcode Lottery
McLay Dementia Trust
Helvellyn Foundation
Garfield Weston Foundation
Other
215,158
197,452
10,065
5,972
60,000
62,083
25,000
12,500
31,516
30,000
27,226
62,609
30,516
25,000
18,093
463,482
349,707
Income from other trading activities
Unrestrlcted Unrestricted
funds
funds
2025
2024
Trading activity income-. consultancy
55,257
57,857
20-

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Loan Interest receivable
Interest receivable on bank deposits
359
25,086
6,40S
25,445
6,408
Expenditure on charitable activities
Advancement Advancement
of education
of education
2025
2024
Direct costs
Staff costs
Promotion and di55emination
Staff travel
Project materials and events
Training
Recruitment
Evaluation
Beneficiary expenses
Staff private medical expenses
402,630
4,028
11,939
58,651
2,720
260
390,364
3,605
12,919
61,458
1,003
330
7,907
6.313
2,589
6,968
5,655
2,882
495,733
486,488
Share of support and governance costs {5ee note 81
Support
Governance
25,250
9,662
30,604
9,563
530,645
526,655
Analy515 by fund
Unrestricted funds
Restricted funds
174,770
355,875
178,505
348,150
530,645
526,655
21

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Depreciation
Bank charges
Insurance
3,202
66
4,318
613
3,505
14,665
7,503
9,563
3,580
10,565
7,837
9,662
Postage, stationery and phone
Rent
Governance costs
34,912
40,167
Analysed between:
Advancement of education
34,912
40,167
Net movement in funds
2025
2024
The net movement in funds is stated after ch3rging/lcreditingl'.
D@preciation of owned tangible lixed assets
Amortisation of intangible assets
3,202
3,836
482
10 Trustees
There were no trustees, remuneration or other benelits for the year ended 31 March 2025 nor the year
ended 31 March 2024.
There have been travel expenses of £2,322 paid to the trustees throughout the year12024- £8991
11 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
12
12
22-

SENSORYTRusr
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
11 Employees
(Continued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
337,359
28,235
37,036
333,695
27,268
29,401
402,630
390,364
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Tangible fixed assets
Fixtures and
fftknngs
Compute¥
Equlpment
Total
Cost
At l April 2024
Additions
1,550
20,767
5,423
22,317
5,423
At 31 March 2025
1,550
26,190
27,740
Depreciation and impairment
At l April 2024
Depreciation charged in the year
1,240
310
19,682
2,892
20,922
3,202
At 31 March 2025
1,550
22,574
24,124
Carrying amount
At 31 March 2025
3,616
3,616
At 31 March 2024
310
1,085
1,395
23-

SENSORY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Fixed asset investments
Other
investments
Cost orvaluation
At l April 2024 & 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
2025
2024
Other investments comprise..
Notes
Investments in subsidiaries
22
15 Debtors
2025
2024
Amounts falling due within one year-
Trade debtors
Amounts owed by subsidiary undertaking5
Other debtors
Prepayments and accrued income
13,450
20,863
91,379
26,762
4,765
631
39,080
118,772
16 Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Trade creditors
Other creditors
7,824
28,655
7,881
5,5S8
Accruals and deferred income
3,712
3,692
40,192
17,132
24-

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Retirement benefit schemes
2025
2024
Defined contribution scheme5
Charge to profit Ofloss in respect of delined contribution schemes
37,036
29,401
The charity operates a delined 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.
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At l April 2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Creative Spaces
More Than Words
Language of Nature
Dig Deeper
Collective Climate Repair
79,583
183,8991
447
4,316
14471
152
11521
15,0591
1267,2121
4,000
1,059
110,8601
297,383
19,311
4,000
376,966
1355,8751
15,7801
19,311
Previous year:
At l April 2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Creative Spaces
More Than Words
Language of Nature
PANCAKE
Dig Deeper
15931
110,3521
2,804
13,1111
10,640
84,867
57,700
139,752
5,972
4,000
190,2911
171.3111
1154,8941
16,8311
124,8231
6,017
23,963
12,338
3,970
14,180
3,997
16121
292,291
1348,1501
60,468
3.997
25-

SENSORY TRUST
NOTESTO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EAIDED 31 MARCH 2025
18 Restricted funds
(Continued)
Creative Spaces: Creating opportunities for older people with dementia and their carers to improve their
environments, strengthen their communities and play a more active part in society.
More Than Words.. Making heritage accessible through co-designed, sensory-rich, inclusive interpretation.
Language of Nature.. Creating new language-based resources using Makaton, braille, Widgit, British Sign
Language and Easy English to connect a wider range of people with nature.
PANCAKE.. Working with D/deaf communities to develop sign language supporting greater engagement with
nature.
Dig Deeper= Taking a deep dive into nature to support people living with anxiety and depression.
Collective Climat@ Repair.. demonstrating hDW a water-based approach offers accessible opportunikn.es to
cool and calm the climate, locally and globally.
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantor5 as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustee5 for specific purposes.
At l April 2024
Incoming
resource5
Resources
expended
Transfers At 31 March
2025
General funds
Trading subsidiary resilience
Fund
Asset Replacement Fund
Development Fund
350,176
198,889
1172.5571
5,780
382,288
20,000
5,260
30,000
15,0001
5,000
15,000
8,047
30,000
12,2131
405,436
198,889
1174,7701
5,780
435,335
26-

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestricted funds
{Continued)
Previous year:
At l April 2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
General funds
Trading subsidiary resilience
Fund
Asset Replacement Fund
Development Fund
359,500
170,014
1173,5471
15,7901
350,177
71,000
8,320
33,678
151,0001
20,000
5,262
30,000
13,0581
11,9001
1,900
13,6781
472,498
171,914
1178,5051
160,4681
405,439
20 Analysis of net assets between funds
Unrestrirted
Restricted
Total
funds
2025
fund5
2025
2025
At 31 March 2025:
Tangible assets
Investments
Current assets/lliabilitiesl
2,283
1,333
3,616
433,051
17,978
451,029
435,335
19,311
454.646
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assets/lliabilitiesl
1,383
12
1,395
404,055
3,985
408,040
405,439
3,997
409,436
27-

SENSORYTRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Related party transactions
Transactions with related parties
During the year the charity entered into the following transactions with related parties..
During the ye3r the charity recharged an amount of £2,000 12024: £2,000) to its wholly owned trading
subsidiary Orange Spiral Limited in respect of overheads incurred on its behalf.
The charity also received a donation of £3,09412024'. £28,179) from Orange Spiral Limited.
At the end of the year the charity was owed £20,86312024.' £24,215) by Orange Spiral Limited, and interest
of £359 was received in relation to the loan.
22 Subsidiaries
These financial statements are separate charity financial statements for Sensory Trust.
Details of the charity's subsidiaries at 31 March 2025 are as follows=
Name of undertaking
Registered
office
Nature of business
Class of
shares held
% Held
Direct Indirert
Orange Spiral Limited
United Kingdom Online retail
Ordinary
shares
loo.00
28-

SENSORY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
23 Cash generated from operatlons
2025
2024
Surpluslldeficitl for the year
45,210
162,4501
Adjustments for:
Investment income recognised in statement of financial activities
Amortisation and impairment of intangible assets
Depreciation and impairment of tangible fixed assets
125,4451
16,4081
482
3,202
3,836
Movements in working capital..
Decrease/lincreasel in debtors
Increaselldecreasel in creditors
79,692
23,060
118,2341
19,4831
Cash generated from/labsorbed by) operations
125,719
192,2571
24 Analysis of changes in net funds
The charity had no material debt during the year.
29-