Charlty Registratlon no. 1124989
Company Reglstration no. 06448598
Change of Scene
Report and Accounts
Year ended 31 st March 2025

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
Conlents
Page
Reference and Administrative Details
Trustees, Annual Report
Independent Examinels Report
Statement of Financial Activitie6
Balance Sheet
Notes to the Accounts
Detailed Profft and Loss Account
10
12
13-20
21-22

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Charity registration number:
1124989
Company registration number:
06448598
Trustees:
Rosalind Panayiotou
Tanya Das
Emma Blowers
Rajnesh Abraham
Gillian Baxter
Chor Ko {appointed 01-04-25}
Alice Kozub (appointed 01-04-25)
Chalr.
Rosalind Panayiotou
Secretsry I Chief Executive:
Pam Robinson
Registered offlce:
16 Swinburne Av&Thue
Broadslairs
Kent
CT10 2DP
Operational office:
Tremarga Cottage
Brown'5 Walk
Rowledge
Farnham
Surrey
GU10 4BE
Accountant and Independent Examlner:
Sar8h Shearer FCA
Emmaus Chartered Accountants
377-399 London Road
Camberf8y
Surrey
GU15 3HL
Bankers:
The cO￿peratiVe Bank PIC
1 Balloon Street
Manchester
M60 4EP
Page 1

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT
The Trustees presenl their Annual Report {includirg the Directors, Report as required by company law)
and the financial statements of the charity for the year ended 31 March 2025. The trustees have
adopted the provisions of the Statement of Recommended Practice (SORP} °Accountlng and Reporting
by Charities" (FRS 102) in preparing the annual reporl and financial st8tements of the charity-
The financial stat8ments have been prepared in accordance wlth the accounting policies set out in
notes lo the accounts and comply wlth the charivs governing document, the Charities Act 2011 and
Accounting and Reportlng by Charitl8s: Statement of Recommended Practic8 applicable to charitles
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland issued in October 2019.
Trustees of the charlty
The directors of the charitable company are its trustees for the purpose of charity law. The trustees
who served during the year and to the date of this report are listed on page number 1.
ObJectiv•s and actlvltles
Charltable purpose and objectives
Change of Scene was established in 2008. The objects of this charity were reviewed in May 2024 and
are now..
°In the interests of social welfare, to prOv￿e facllltles, advlce, assistanc8, 8ducation and recreational
and leisure time activities for young people up to the age of 25 living in the counties of Hampshir8 or
Surrey or in the area of Greater London who have need by reason of their age. sex, disablement,
poverty or social and economic circumstances Wlth the object of improving the conditions of Itfe of such
young persons and developing their skills, capacities and capabilities to enable them to better
participate In society..
Our vision
At Change of Scene our vision is for every chlld and young person to feel safe, secure, and empowered
through gaining skills and knowledge in an ouldoor learning environment to improve th8ir hèalth.
wellbeing, and social skills.
What we do
We provide outdoor learning from our farm in the Surrey countryside for vulnerable children and young
people who are experi8ncing a diverse range of social, emotional, and behavioural challenges. Many
are excluded from school, struggling to maintaiii their school placement, or are simply not thriving in a
school environment. Change of Scene works with these young people to develop personal plans to
enable them to gain the knowledge, skills and resilience they n8ed to equip them for lrfe. while also
helping them to maintain their school plac6, or to be able lo return to school. By developing strong
relationships, in a saf8 and secure environment, the children and young people are empowered to
mak8 decisions, share experiences, learn new skllls and gain in confidence. The farm setting offers a
structure and routine where looking after animals, maintaining the site and gardening remains a year-
round constsnt In Ihe lives of our children and y()ung people.
Page 2

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. ANNUAL REPORT
Management revlew
Achievements and perfomiance
The difference we have made this year
Our priority for the year remained the delivery of a flexible, bespoke and outcomes focussed18arning
opportunity to each of our children and young people. Specificalty:
. We worked wlth 49 children and young peopl8 throughout the year. Since our formation In 2008.
Change of Scene has improved the lives of 233 children and young people.
. 24 young people moved on from our service and 78Yo of them successfully managed to retum to
sustainable education- this is an excellent resu￿1
. Delivered 1,422 sesslons of face-to-face leaming and support (1,299 in 2023-24).
. Achleved an attendance average of 810/0, th8 same as last year.
. The average age of th8 P8ople who attended this year is 13.
120 fre8 S8ssions were offered to local chlldren and young people through our summer prcgramme.
67 % of the children and young people identified as m8le. compared to 61 OA in 2023-2024.
1004/0 were subject to an Education and Health Care Pl8n.
. We offered leaming opportunities to 5 young people who wanted work experience to get °job readf.
. We supported 7 local young people with their Bronze Duke of Edinburgh Award an(J 2 are working
towards their Gold award.
In total, the children and young p80ple achieved 369 AQA Unrt AvRrds. up from 241 last year.
Whc uses our
Children and young people are referred to us from a variety of sources - malnly schools and Social
S8rvi¢es. The young p80pI8 Ihemselves are always struggllng to cope in an education system whlch
fails to make allowances for their individual needs. All our attendees now have been formally ass8ssed
as having special educatlonal needs. Many will also come from disadvantaged backgrounds and have
a range of complex ne8ds and challenges. Some young people will be living within families who are
struggling with loss. neglect. domesti¢ violence. poverty. overcrowdlng. substance misuse, physical or
mental health issues at home. Some children have learnlng needs, and some have behavioural needs.
What they all have in common. is a need for security, confidence. and success.
What exactly do we do7
Each young person has their own plan for what they want to achieve with us. For example. Ali Comes
for a session wlth hls key worker one morning each we@k. We stsrt by ¢hecklng in with him and
agreelng his outcomes for this session. He will then ¢olled eggs, feed, and water the poulty, alpacas,
and horses. This will requir8 him to check on their health and wellbelr@, count and date eggs, weigh.
and measure food. log the results on Charts and make sure they are safe and secure in their housing.
He is improving his numeracy and Ilteracy, developing his communication skills",18aming to work as
part of a team. and gaining in self-confiden￿. All this from a child who is excluded from school for his
dlsruptlve behaviour and aggression.
What difference does Change of Scene make In the Ilves of chlldren and young people?
A lot of our feedback is anecdotal, but W8 like to share a case study to evidence the difference our
service makes.
Page 3

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT
Diagnosed with broad-spectrum ASD, this young person was traumatised by hls school experience and
had falled to access any other provision. At his referral meetlng. hls anxiety was so great. he stood with
his back to his key worker, unable to even face an unfamiliar person. To not overwhelm him, the charity
offered shortened sessions and included frequent trips back to see his parent who waited onsite.
Gradually. the sessions were increased, the separation anxiety managed, and this young person began
to come out of his shell. Despite his original key worker leaving, staff helped manage his anxiety and he
continued attending. H8 now attends two 3-hour sesslons per week with two different k8y workers (bolh
of whom hav8 become trusted adults). interdcts with all stsff. even speaking to adults he does not
know. DespFte originally experrencing anxieties over being inside. has developed an interest In
cooking. partlcularfy food involvlng cheese- scones. straws and even cheese I￿ creaml His parent
reports such an increase in confidence Ihat he can now access thlngs outs*Je the provision, such as
visiting shops and local gardens. His progress is nothing short of amazing and he looks set to continue
blossoming.
Thank you
We would like to thank all the many volunleers who work so hard to support our children and young
people this year- without their help, we wouldn't achieve the results which we do,. our animals wouldn't
have the fun and extra activities which they enjoy. We would also like to thank Sue Weaver and the
Turner family for conlinuing to allow us lo use their land. We would also like to specifically thank the
following for their g8nerous donalions.. Howzat Cricket Club, Farnham Model Railway Club,
Edgeborough School and The Tansy Trust.
Financial review (including reserves policy)
Against the backdrop of limited resources and insecurrties over our leas8S, It has continued lo be
difficult to develop services. Nevertheless, the charity, with the aid of sound financial management and
the support of both ils staff and volunteers generated a very positive financial outcorne for the period.
Net current assets including bank balances were £254.594 and the fixed assets were £19.031.
Principal funding sources
Income for the charity is currently generated through placement fees from local Councils.. restricted
funding trom granl-m8king trusts and foundations and fundraising income from individuals and events.
As part of our fundraising strategy, we look to increase income to support our future development
aspirations. The charity received an income of £235.452 in placement fees, events and produce sales
for Ihe year. £47,336 was received from grants and trust funding and fundraising for donations, and
£4,000 from government grants.
Page 4

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. ANNUAL REPORT
Reserves policy
It is the policy of Change of Scene to maintain free reserves at a level which balances the main risks to
the organisation and support our objectives. As part of th8 future growth and development of the
charity, we have agreed with the landowners and lease holders that we will leave the sile by the end of
June 2026. Our objective has therefore been to find a new site, establish ourselves on this new site and
then increase the number of children and young people we provide services to. lo m88t increased
demand. To achieve this, Change of Scene will require a minimum level of free resep¢es equating to
between three and six months of unreslricted expenditure. This is considered sufficient to cover
management, administration, and support costs and to respond to emergency needs which arise from
time to time. Vve will also need sufficient funds to lease a new site,. build Ihe structures we will need to
deliver our services from and keep children and the animals warm and saf8 and mov8.
In 2024-2025 our income was £291,378. Trustees have designated a reserve for 2025-2026 of £65,224
(which equates to 3 months running Costs for 2024-2025) to cover contingencies. They have also
designated £100,000 to go towards the cost of the buildings, move and eslablish us on a new site. We
also have reserves of £12,052 invested in fixed assets. This means we have a total of £177,276 in
designated reserves for 2024-2025.
Investment policy
Aside from retaining a prudent amount in reserves ea¢h year most of the charity's funds are to be spent
in the sb.ort temi so there are insufficiènt funds for long term investhrant.
Results for the year
In Ihis period, Change of Scene's income was £291,378 {2024: £260,898). expenses were £275,662
{2024: £246,729) resulting in a surplus for the financial year of £15,716 {2024.' £14,169). This has led to
a total funds balance of £273,825 {2024.' £257,909) at year end, with a restricted funds balance of
£41,832 (2024.. £51,335). Funds available without disposing of tangible fixed assets were £254,594 at
the year-end (2024.. £232,385). The trustees fully appreciate the challenging current economic clim ate
and will continue to try and achieve its objectives and goals with sensible financial management.
Volunteers and gifts in klnd
No accounl is taken lo quantify the monetary value of volunteer time. The charity benefits from gifts in
kind from individuals and partner organisations and Surrey County Council who provid8d specialised
training al a significant discount. To date Change of Scene has nol altèmptéd to value gifts in kind.
Related parties
The Charity works extremely closely with Its referral agencies, predominantly educational
establishments, schools. and Social Services. These relationships are generally through setvice
agreements, varylng in length from a single school term to several y8ars' d8P8nd8nt upon the needs of
the childlyoung person. However, the trustees and staff team a￿ not aware of any relationships wilh
referral agencies which fall within the definition of related parties {e.g. common diredors or close family
directors). In so far as it is complimentary to the charlws objects, the charity is guided by both local
and national policy.
Page S

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. ANNUAL REPORT
Plans for future periods
Our prioriti•s for tho comlng year
Through our annual objective setting proc8SS, W8 have identified both short-temi (one year} objectlves.
alongside longer term aims. Over this ne￿ year, we will:
Find a new site to allow us to continue to provide our current services plus the opportunity to also
provide a range of additional servlces to chlldren and young people and the local community, directly or
indirectly.
Grow our fundraising campaign to secure the funds to purchase or lease the new site and then set up
the infrastructure we need to car8 for our attendees, staff, and animals safely.
Find a new Patron to help champion our cause.
Continue to build our donor and supporter base to increase financial stability and support growth of
services.
Maintain and strive to grow the numbers of children and young people accesslng our services ￿lIst
retaining our very individual, bespoke approach.
D8velop partnerships with the local community and other third sector organisations to shar8 r8sources
and support for new actlvltles.
Improve how we gather and use data to demonstrat8 the impact of our work.
ongside continuing to build strong relationships with statutory partners and independent funders.
. Conllnue to identify opportunities to raise and generate income to expand our work.
Strategic planning and governance '
The Trustees, In partnership with the staff team, are coming together to develop a robust and
sustainable 3-5-year Business Plan, wFth a supporting Fundraising Strategy to drlve our work forward.
As part of our Gov8rnanc8, we wlll.
. Develop our new Business Plan and Fundraising Strategy.
Identify appropriate training requirements for trustees.
R8P8at our Skills Audit to ensure that we have the appropriate skills. experience, and connections
within the Management Committee l Board of Trustees.
Underplnning all this, our values..
We will support each other to b8:
Confid8nt
Helpful
Accepting
Nurturlng
Goal driven
Empathetic
Publlc benefft
Th8 charity trustees have complied with thelr duty to have due regard to the guidance on public b8n8fits
published by the Charlty Commission in exercising their power and duties. The activities summarised
under Management Review abov8 are for public benefit. All our charllable actlvities focus on the
provision of learning opportunllles for vulnerable children and young p@op18 and are undertaken to
futher our charitable purposes for the public b8n8frt.
Page 6

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT
Risk management
The Management Committee has conducted a review of the major risks to which the charity is
exposed. A risk regist8r has been established and is updated at least annually. Where appropriate,
systems or procedures have been established to mitigate the risks the charity faces.
Significant extemal risks to funding have led to the beginning of development of a strategic plan ￿lch
will allow for the diversification of funding and activities. Internal control risks are minimised by Ihe
implementation of procedures for authorisation of all transactions and projects. Procedures are in place
to ensure compliance with health and safety of staff, volunteers, clients. and visilors to the site. These
procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Structure. governance and management
Constitution
The company w8s incorporated as a charilable company limited by guarantee on 7 December 2007
and registered as a Charity with the Charity Commission on 15 July 2008.
The company is constituted under a Memorandum and Articles of Association dated 7 Dec8mber 2007.
Membership of the charity is open to individuals. voluntary organisations and businesses within the area
of benefit. In the event that th8 charity is at some time wound up, members of the charity may be
required to contribute not more than £10 towards the settlement of any debts and liabilities there might
be at such time.
Under the Articles of Association the directors of Ihe charitable company may delegate certain power to
a committee made up of al least two directors and also to approve company Rules or By& laws
governing how the charity is run so long as these do not conflict wilh the Memorandum and Articles of
Association.
OrganFsational structure
Change of Scene has a Management Committee of trustees {at least three members making a
QuorLJm) who meet quarterly and are responsible for the strategic direction and policy of the charity- At
present the Committee has five members from a variety of professional backgrounds relevant to the
work of the charity. One of the trustees serves as Chair. The Secretary (who is also the Chief
Executive) sits on the Committee but has no voting rights. A scheme of delegation is in place and day
to day responsibility for the provision of the services rests with the Chief Executive.
One of the trustees in elected as Chair at the Annual General Meeting {AGMI and normally serves for
several years subject lo annLtal re-election al the AGM. The trustees elecled Rosalind Panayiotou as
Chair at the 2021 AGM.
The Chief Executive is responsible for ensuring that the charity delivers Ihe services specified and that
key performance indicators are met. The Chair liaises with the Chief Executive on a regular basis and
approves decisions or courses of action in between trustee meetings.
Page 7

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. ANNUAL REPORT
Method of appointment or election of trustees
Trustees are appointed in accordance wtth the articles of association. A minimum of three but no
maximum number of trustees may serve. Trustees may co-opt others durlng the year who are then
8lected at the Annual General Meeting (AGM) by members of the charity.
All members of the Management Committee give their time voluntarily and received no benefits from
the charity. Any expenses reclaimed from Ihe charity are sel out in note 11 to the accounts.
Three Dlrectors retire by rotation arid being eligible. offer themselves for re-election.
To maintain a broad skill mix, members of the Management Committee are requested to provide a list
of their skills land update il each year) and in the event of particular skills being losl due to retirements.
individuals are approached to offer themselves for election to the Management Committee.
Trustee induction and tralning
Most trustees are well established and already familiar with the praGtical work of the charily having
been serving for several years and belng encouraged to take up a tour of Ihe site. Additionally, new
trustees are invited and encouraged to attend a series of short training sessions lof no MO￿ than an
hour} to familiarise themselves with the charity and the context wlthin which it operates. These are
jointly led by the Chair of the Management Committee and the Chief Executive of the charity and cover..
. The obligalions of Management Commiltee members.
Charity Commisslon guidance of roles and r8sponsibilities.
. The main documents which set out the operational framework for the charity including the
Memorandum and Articles.
Resourcing and the current flnancial position as set out in th8 latest published accounts.
Future plans and objectives for trustee recruitment
We are expecting several new Trust88S to start volunteering for us next year, following our skills audit
where we identified specific gaps.
Trustees. responsibilities
The Trustees (who are a150 directors of Change of Scene for the purposes of company law) are
responsible for preparing the Trustees. Report and the financi21 statements in accordance with
applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted
Accounting Practice).
Company law requires the Trustees lo prepare financial stat8m8nts for each financial year. Under
company law the Trustees must not approve the financial statements unless they are satisfied Ihat they
give a true and fair view of the slate of affairs of Ihe charitable company and of the incoming resources
and application of resourGes, including the income and expenditure, of the ch8ritable company for that
perlod. In preparing thes8 financial statements, the Trustees are required to..
select suilable accounting policies and then apply th8m consistently.
observe the methods and principles in the Charities SORP.
Page 8

CHANGE OF SCENE
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. ANNUAL REPORT
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that
the Gharitable company will continue in operalion
The Trustees are responsible for keeping adequate accounting records thal are sufficient to show and
explain the charrtable company's Iransactions and disclos8 With reasonable accuracy at any time the
flnancial position of the charitable company and enable them to ensure that the financial state m e nt
compty wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable Gompany and hence for taking reasonabl8 Steps for the prevenlion and detection of fraud
and other irregularities.
Compllance wlth laws and regulallons
The trustees have established policies and procedures design8d to ensure that It complies with all
material laws and regulations in relation lo the charitable company's operations and activities. The
trustees are not aware of any signrficant non-compliance wilh laws and regulations.
Independent examiners
At the annual general meeting. as the truslees decided to lake advantage of audit exemption under the
Companies Act 2006 and the Chariti8s Act 2011 and appointed Sarah Shearer of Emmau5 Chartered
Accountants as Independent examlner. The trustees view an indep8ndent examinatlon as part of
govemance and internal control of the charrty. Sarah Shearer and Emmaus Chartered Accountants
have expressed their willlngness to work in that capacty-
Small companies exception
In preparlng this report. th8 Trustees have taken advantage of the small companies exemptions
provided by Section 415A of the Companies Act 2006.
14 October 2025
This report was approved by the Trustees on .................................................... and was approved by:
Rosallnd Panaytotou
Chair
Rtrz
Page 9

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHANGE OF SCENE
(Ih• Charitrf)
I report to the charity trustees on my examination of the accounts of the Charity for the year
ended 31 March 2025 which are set out on pages on pages 11 to 12 following. ￿thIch have
been prepared on the basis of the a¢counting policies set out on pages 13 to 20.
Responsibllltlos and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of
company law) you are responsible for the preparation of the accounts in accordance with
the requirements of the Companies Act 2006 (Ihe 2006 Act.).
Having satisfied mysdf that the accounts of the Company are not required to be audited
under Part 16 of the 2006 A¢t and are eligible for independent examination. I report in
respect of my examination of yDur charity's accounts as carried out under section 145 of
the Charities Act 2011 (Ihe 2011 Act,). In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145<5) (b) of the 2011 Act.
Independent examlnefs statement
I have completed my examination. I confirm that no materlal matters have come to my
attention in connection wlth the examlnatlon glving me cause to believe that in any material
respect:
1. accounting records were not kept In respect of the Company as required by sectinn 386
of the 2006 Act. or
2. the accounts do not accord with tlxise records; or
3. the accounts do not comply with the accounting requirements of sectlon 396 of the 2006
Act other than any requirement that the accounts give a 'true and fair view which is not
matter consldered Ss part of an independent examination" or
4. the accounts have not been prepared in accordance with the methcmls 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 Reporti
Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concems and have come across no other matters in Gl)nnection with the
examination to which attention should be drawn in this reFQrt in order to enable a proper
understanding of the accounts to be reached.
Sarah Shearer FCA
Member of the Institute of Chartered A¢countsnts England & Wales
Emmaus Charte￿d Accountsnts
377-399 London Road
Camberley
sU￿8Y
GU15 3HL
Date:
Page 10

CHANGE OF SCENE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Restrictsd Unro8tri¢ted
Funds
FLttvJs
2025
Total
Fund*
2025
Reslrlcted Unrestricted
Funds
Funds
Total
Fund$
2024
2025
2024
2024
Note
INCOME AND ENDOWMENTS FROM:
Donations and grants
Charitable actlvltles
Gov8mment grants
Other income
24,234
23,102
235,452
4,000
4,590
47,336
235,452
4,000
4,590
27,781
19,144
204.926
5.000
4,047
46,925
204.926
5.000
4,047
Total Incomo and •ndowment8
24.234 267.144
291,378
27,781 233,117
260,898
EXPENDrruRE ON:
Fund raislng costs
Charitable activrties
Exceptional items
60
255,304
20.298
322
18.496 227.911
322
246,407
27,519 227,785
6.218
14,080
10
Total oxpendlture
33,737 241,925
275,662
18,496 228,233
246.729
Net movem•nt In funds
(9,503) 25.219
15,716
9,285
4,884
14,169
Recon¢lllation of funds..
Total funds brought forward
51,335 206,574
257,909
42,050 201,690
243.740
Total funds carrled forward
41,832 231,793
273,625
51.335 206.574
257,909
The notes on pages 13- 20 form part of these accounts.
Page11

CHANGE OF SCENE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Not8
FIXED ASSET8
Tangible assets
13
19,031
25.524
CURRENT ASSETS
Other debtors and prepayments
Cash at bank and In hand
14
37,563
227.066
36,994
208,073
245,067
264.629
CREDITORS: Amounts falling
due withln one year
15
{10.035)
{12,682)
Net current assets l (liabllltles)
254,594
232.385
Total assets less current Ilabilities
273,625
257,909
TOTAL NEf ASSETS
273,625
257.909
FUND BALANCES
Re8trictpd fun,d.%
Unrestricted income funds
17
17
41,832
231,793
51,335
206.574
TOTAL CHARITABLE FUNDS
273,625
257,909
The charitable company is entitled to exemptlon from audit under Section 477 of the CLxnpanies Act
2006 for the year ended 31 March 2025.
The members have not required the charitable company to obtain an audit of its financial statements for
the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowtedge their responsibilities for complying with th8 requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of
the Companies Act 2006 relating to small charitable companies and with the provisions of Financial
Reporting Standard 102 (FRS 102).
The financial statements were approved by the Board of Trustees on
and were signed on its behalf by:
..14.Q.¢¢ob£r.2025............ 2025
Rosalind Panayiotou
Chair
Rtrz F4￿fv
The notes on pag8s 13- 20 form part of these accounts.
Pag8 12

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Statutory Infomiation
Change of Scene is a charitable private company reglstered in England and Wales. Details of tts r8gistered numbers
and address ar& shown on page number 1. In the event of the charity being wound up. the liabilty in respect of the
guarantee is limited to £10 per member of the charity.
Accounting Policie5
The principal accounting policies which are adopted consistently in the p￿paratiOn of the financial statements are set out
below.
a) Basls of a¢counting
The financial statements have been prepared under the historical cost Mnvention with items recognised at cost or
transactron value unless otherwise stated in the relevant notes to these financial statements. The financial statements
have been prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP {FRS 102)
second edition published Oclober 2019) and the Financial Reporting Standard 102 (FRS 102 publish8d March 2018-
effeclive 1 Jan 2019).
Change of Scene m88ts the definition of a public benefit entty under FRS 102.
The financial statements are presented In sterling which is the functional currency of the Gharily and rounded to the
nearest £.
b) Financlal reportlng standard 102 - rnducod dlsclosure exomptlons
The charlty has taken gdvantag8 of the following disclosure exemption in preparing th888 financial.stalements, as
permitted by FRS •1 L12 'The Financial Reporting Standard applicable in the UK ana Republic of Ir81and':
- the requirements of Section 7 Statement of Cash Flows
c) Income
Donation income is recognised upon entitlement. Recoverable gift aid is recognised when the related donation is
received. Gift aid that has not been recovered by the balance sheet date is included as a debtor. Income from legacies
is recognised when a distribution is received from th8 estate or, if earlier, when the charity has been notified that a
distribution will be made and Ihe amount receivable can te measured reliably. Other income is recognised upon
entitlement. No amount of time is included in the financial statements for volunteer time in line with the SORP (FRS
102)- Further detail is given in the Trustees. Report.
d) Expenditure
Expenditure is recogni5ed once there is a legal or constructive obligation to make a payment to a third party. it is
probable that Settlement will be required and the amount of the obligatron can be measured reliably.
Allocation of expendlture
Expenditure is accounted for on an accruals basis and allocated to the relevant activity. Where an expense relates lo
more than one activity it is apportioned on an appropriate basis as detailed in the support cosl note.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not
accrued as expenditure.
e) Investments
Investments ar8 included at fair value at the Balance Sheet date.
Page 13

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Debtors
All debtors are included at the settlement amount due. PrepasThents are valued at the amount prepald net of any trade
discounts due.
g) Cash and cash equivalents
Cash and cash equivalents include cash In hand, deposts held at call with banks. other short-term liquid Investments
with original maturities of three months or less, and bank overdrafts.
h) Creditors and provisions
Creditors and provisions are recognised where the charty has a present obligation arising from a past event that will
probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are recognised at their settlement amount after allowing for any trade
discounts due.
i) Financial instruments
The charrty only has financial assets and liabilities of a kind that qualify as basic financial instruments. Afi baslc flnancial
instruments are initially recognised at transaction value and subsequently measured at their settlement value.
J) VAT
The charity is not r8gistered for VAT and accordingly expendlture includes VAT where appropriate.
k) Taxation
The charity is exempt from tax on Its charitable actlvltles.
l) Golng Concern
The Trustees consider that th8r8 are no material uncertalnties about the Chari￿s ability to continue as a going concem.
m) Fund accounting
Unrestricted funds are expendable at the dlscretion of the Trustees in furtherance of the objects of the charlty and Ythich
hav8 not been designated for other purposes.
Designated funds comprise Unrestricted funds that have been set aside by the Irustees for particular purposes.
Restricted funds are funds which are to be used in accordance with speclfic restrictions imposed by donors or which
have been raised by the charity for particular purposes. The cost of raising and administering such furKJs are charged
against the specific fund.
Further explanation of the nature and purpose of each fund is included in the Trustees Report.
n) Key estlmates and judgemonts
The preparation of the financial statements requires management to make judgements, estimates and assumptions that
affect the amounts reported for assets and liabilities as at the Statement of Financial Position date and the amounts
reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes
could differ from those estimates. The following judgements {apartfrom those involving estimates) have been made in the
process of applying the above accounting policies that have had the most significant effecl on amounts recognised in the
financial slatements..
Page 14

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
- Tangible fixed assets. Tangible fixed assets are depreciated over their useful liv88 taking into account residual values.
where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on
a number of factors. In re-assessing asset lives. factors such as te¢hnologlcal Innovatlon, product IKe cycles and
maintenance programmes are taken into account. Resldual value assessments consider issues such as future market
conditions, the remaining IWe of the asset and projected disposal values. Carrying values in the balanc8 she8t are shown
in Note 12 below.
- Allocation of administration costs. A proportlon of expenditure is either not directly attributable to specific projects or
relates to the central admlnistration of the charity. In determiniNJ how to allocate thes8 costs the trustees have
consldered the level of activities in each project, use of facilities and administrative support.
2 Income from grants and donatlons
Restricted Unrestricted
funds
funds
Total Restricted Unrestricted
2025
funds
funds
Total
2024
Grants
Large donors
Other donations
Gift Aid
24.234
10.777
35,011
27,781
9.285
2,838
6,156
865
19,144
37,066
2,838
6,156
865
46.925
10,302
2.023
23.102
10,302
2,023
47,336
24,234
27,781
3 Income from activities for
generatlng funds
Restricted Unrestricted
funds
funds
Total Restricted Unrestricted
2025
funds
funds
Total
2024
Fees
Otner (Events and sale of produce)
231,828
3,623
235,452
231.828
3,623
235,452
201,758
3,168
204,926
201.758
3,168
204,926
4 Government grants
Restricted Unrestricted
funds
funds
Total Restricted Unrestricted
2025
funds
funds
Totsl
2024
Employment Allowance
4.000
4.000
4,000
5,000
5.000
5 Other income
Restricted Unrestrlcted
funds
funds
Total Restricted Unreslricted
2025
funds
funds
Total
2024
Bank interesl receivable
4.590
4.590
4,590
4.590
4,047
4,047
4,047
4,047
6 Charltable activiti•s
Restricted Unrestricted
funds
funds
Total R8Stricted Unrestricted
2025
funds
funds
Total
2024
Salari88 and staff costs {note 12)
Direct activity costs (note 7)
Support costs (note 8}
Governance costs (note 9)
18,262
8,542
715
161,795
19,701
40,097
6.192
227,785
180,057
28,243
40,812
6,192
255,304
14,624
3.501
371
154,377
22,624
48.326
2,584
227,911
169.001
26.125
48,697
2,584
246.407
27.519
18,496
Page 15

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THEYEAR ENDED 31 MARCH 2025
7 Dlrect actlvlty costs
Restrlcted Unrestricted
funds
funds
Total R8Strict8d Unrestricted
2025
funds
funds
Totsl
2024
Children's activities
Other premises and equipment
Re-location professional costs
Animal expenses incl. feed and vet
Depreciatlon
1.366
258
210
4.567
1.576
4,825
308
367
618
246
1,962
3,501
3.017
3.874
3,325
4,241
618
9,482
8,459
26.125
4.860
2.058
8,542
8.473
6.452
19,701
13,333
8,510
28,243
9,236
6,497
22,624
8 Supporl costs
Restricted Unrestricted
funds
funds
Total Restrlcted Unrestricted
2025
funds
funds
Total
2024
Administration salaries (note 12)
HR and recruitment
Psychological supervision
Travel and subslstence
Postage, stationery and printing
Insurance
Advertising and marketing
Llght and heat
Rent and rates
Subscriptions and training
Telephone
Miscellaneous and sundries
IT software and consumables
Legal and professional
21.686
587
1,444
46
194
2,751
109
6,959
2,092
.124
824
21.686
587
21,565
272
1.956
131
383
4.856
21,565
272
1,956
131
451
4,856
46
194
2.751
652
6,959
2,092
1,288
832
38
2,209
34
19.126
68
543
8,146
1.000
573
1,078
172
5,679
2,515
26.761
8.146
1,000
164
.291
12
1,090
172
5.679
2,515
27,132
2,209
715
18,411
371
715
40.097
40,812
371
48,326
48,697
9 Goveman¢e costs
Reslricted Unrestricted
funds
funds
Total Restricted Unrestricted
2025
funds
funds
Total
2024
Independent Examination fee
Legal. consultancy, accountancy
Bank charges
Bad debt
Other
2,344
2,802
2,344
2.802
2,500
1,045
1,045
84
2,584
6,192
6,192
10 Exceptional ltsms
R8strict8d Unrestrided
funds
funds
Total Restrlcted Unrestricted
2025
funds
funds
Total
2024
Professional relocation fees
6,218
6,218
14,080
14,080
20.298
20.298
During the year, £20,298 of professional costs were incurred for the relocatlon to a site that then was found to not b8
suitable.
Page 16

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
11 Trustees remuneratlon and expens•s
There were no trustees, remuneratlon or other benefrts for the year ended 31 March 2025 nor for tt)e year ended 31
March 2024.
There were no trustees. expenses reimbursed for the year ended 31 March 2025 nor for the year ended 31 March 2024.
12 Staff ¢osts
No employees ￿e1Ved ernoluments in excess of £60.000.
Key management personnel compri*d only the Chief Executive. who received a salary of £27,344 (2024." £27.131).
The average number of monthly employees and full time equivalent (FTE) during the year was as follows:
2025
FfE
7.82
2024
Average stsff numbers
Charitable activities
Number
14.33
Number
14.58
5.69
The total staff costs were as follows:
2025
191.224
7,337
3,155
27
201.743
2024
175.771
11,523
3,142
130
190566
Wages and salaries
Soclal security
Pensions
Other
Restricted Unrestrlcted
funds
funds
Total Restricted Unrestricted
2025
funds
tunds
Total
2024
Charitable activltles
Administration
18,262
161.795
180.057
21.686
201,743
14,624
154,377
169.001
21,565
190,566
183 481
13 Tangible Fixed Assets
Buildings Groundwork: Plant and
Offi
machinery equipment
Total
Cost
At 1 April 2024
Additions
At 31 March 2025
71.722
42.187
13,073
8.019
583
8.602
135.001
2.018
137.019
73,156
42.187
13,073
Depreciation
At 01 April 2024
Charge for the year
At 31 March 2025
61,398
31,134
10.774
529
11.303
6.171
557
6.728
109,477
66.213
33,743
117.988
Net book value
At 31 March 2025
At 01 April 2024
1.770
2,299
10.324
11,053
25.524
14 Debtors
2025
2024
Trade debtors
Other debtors
Prepayments and accrued incorne
34.950
2,023
590
34.411
2.583
Page 17

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THEYEAR ENDED 31 MARCH 2025
15 Credltors: Ilabllltles falllng due withln one ￿aT
2025
2024
Trade creditors
Bank and other loans and overdrafts
Other tax and social security
Pension contributions
Other creditors
Accruals
859
633
2.633
4.065
1,204
1.539
2.608
12,682
3.500
980
708
3,988
16 Operating leases
Total future minimum lease payments under non-cancellable operating le8S8s are as follows..
2025
2024
Within one year
Ba￿een one and two y8ars
Be￿een two and five years
More than five years
750
750
750
750
17 Funds
Unrestricted Income Funds are those funds that are available to the trustees to 8pply to the general charitable purposes
as laid out In the Trust Deed.
Reslrrcted funds must be used for the speclflc purpose lakl down by the donor. Expenditure which meets that purpose is
allocated to the relevant Restricted fund.
Movement in funds . Current period
At 01.04.24
Net At 31.03.25
Movement
in funds
Unrestricted fund5
Ganeral Funds
Fixed Assets
Building Acquisition Fund
Contingency Fund
Total Unrestricted funds
30.530
17.020
93.800
65,224
206 574
27.488
(8,469)
6,200
58.018
8,551
100.000
65,224
231793
Restricted funds
General Funds
Fixed Assets
Building Acquisition Fund
Total Restrictod funds
39,576
5,559
6,200
51.335
257 909
{1.245)
(2,058)
6,200
9,503
38.331
3,501
TOTAL FUNDS
273 625
Page 18

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
During the year th• movements In the charivs funds wern as follows:
Incoming Outgoing Galns and
resources
reSoU￿eS
losses
Funds Movement
transfer
in funds
Unrestricted funds
General Funds
Fix8d Assets
Building Acqulsition Fund
Contlngency FurKr
Total Unrestrf¢ted funds
267.144
233,456
8,469
(6,200)
27,488
(8,469)
6,200
6.200
Restrlcted funds
General Funds
Flxed Assets
Bullding Acquisition Fund
Total Restrlcted funds
24,234
25,479
2.058
6,200
(1,245)
{2,058)
6,200
TOTAL FUNDS
291378
275 662
Movem8nt in funds - Comparative period
At 01.04.23
Net At 31.03.24
Movement
in funds
Unrnstrlcted funds
General Funds
Fixed Assets
Building Acquisition Fund
Contingency Fund
Totsl Unrestricted funds
45.714
23.967
50,000
82.009
201.690
{15,1841
{6,947)
43,800
16,785
4,884
30,530
17,020
93,800
65,224
206,574
Restrlcted funds
G8n8ral Funds
Fixed Assets
Buildlro Acquisition Fund
Totsl Restricted funds
34,529
7.521
5,047
(1,962)
6.200
9,285
39.576
5,559
6,200
51.335
42,050
TOTAL FUNDS
243 740
14,169
257 909
Comparatlve not movement in funds, included In the above are as follows:
Incoming Outgoing Galns and
resources
resources
losses
Funds Movem8nt
transfer
in funds
Unrestricted funds
General Funds
Fixed Assets
Building Acquisition Fund
ContirKJency Fund
Total Unrestricted funds
233.117
221.286
6,947
{27.015)
<15.184)
(6.947)
43.800
16,785
4,884
43,800
16.785
233,117
228,233
Page 19

CHANGE OF SCENE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Reslrlct•d funds
General Funds
Fixed Assets
Building Acqulsition Fund
Total Restricted funds
20.963
15.916
1,962
618
18,496
5,047
(1,962)
6,200
9.285
6,818
27.781
TOTAL FUNDS
260 898
246 729
18 Analysis of funds
Fixed
Assets
Current Cash and
Assets
Current
Investments
Current
Ll8biliti8S
Total
At 31.03.25
Unrestricted
Restricted
3,917
15,113
37.563
200,347
26.719
227 066
{10,Q35)
231,793
41.832
273 625
At 31.03.24
Unrestricted
Restrict8d
19.965
5,559
25.524
36,994
162,297
45,776
208 073
<12.682)
206.574
51,335
257 909
19 Flnaneial Instruments
The financial instruments of the bhdrity are measured as folk)ws:
2025
2024
Financial Assets
Financial Assets measured at Amortised Cost
Trade Debtors
Other Debtors
Cash and cash equlvalents
Total Financlal Assets
34,950
2,613
227,066
34,411
2,583
208.073
245,067
Financial Llabilitiès
Financial Liabilities measured at Amortised Cost
Trade Creditors
Other Creditors
Bank loans and overdrafls payable within one year
Total Flnanclal Liabllltles
859
9.175
2.633
9,416
633
12,682
Page 20

CHANGE OF SCENE
DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Income from grants and donatlons
Grants
Large donors
Other donations
Gift Aid
35,011
37,066
2.838
6,156
865
46.925
10,302
2,023
47,336
Income from activities for generatlng funds
Fees
Events and sale of produce
231,828
3,623
235,452
201,758
3,168
204,926
Government grants
Employment Allowance
4,000
5,000
Other income
Bank Interest re¢elvable
4,590
4,047
Total incomlng resour¢es
291,378
260.898
EXPENDITURE
Fu•id iaislnb tr0515
Event costs
60
322
Salarles and staff costs
180,057
169,001
Dlrect actlvlty cosls
Children's activities
Other premises arKI equipment
Re-location prof8sslonal costs
Anirnal expenses incl. feed and vets bills
Depreciati¢)n
1.576
4.825
3,325
4,241
618
9,482
8,459
26.125
13.333
8,510
28,243
Support costs
Administration salaries
HR and recruitment
Psychological supervislon
Travel and subslstence
Postsge. stationery and printing
Insurance
Advertlsing and marketing
Light and heat
Rent and rates
Subscrlptlons and training
Telephone
Mlscellaneous and sundries
IT software and consumables
Legal and professlonal
21,686
587
1,444
46
194
2.751
652
6,959
2,092
1.288
832
38
2,209
21,565
272
1,956
131
451
8,146
1,000
864
1,090
172
5,679
2,515
48.697
40,812
Page 21

Govemance costs
Independent Examinatron fee
Legal, consultancy. accountancy
Bank charges
Bad debt
Other
2,344
2,802
2,500
1,045
6,192
2,584
Excepuonal Items
Re-location professional costs
20,298
Total resources expended
275,662
246,729
Nel In¢omel(expendlture)
15.716
14.169
This page does not form part of the ststutory financial statements.
Page 22