Charity registrallon number 1167428 (England and Wales)
THE FIRCROFTTRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
t? xeinadin

THE FIRCROFT TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Truslèes
Dr. O 8owey-Cockbum
Ms S Hilton
C A Huntin9ford
Mrs M HunlirvJford
Ms M Babey
Mrs M Bellon
Ms K Carter
(Appointed 12 May 2024}
(Appolnted 24 November
2025)
(Appolnted 9 January 2026}
(Appointed 24 November
2025)
Ms J Jewel
Mr D Butcher
Charlly numbar (England and Wales)
1167428
Audltor
X8inadin Audit Llmlted
4&48 Easl Streel
Epsom
Suff8y
Unilad Kingdom
KT17 1HQ

THE FIRCROFT TRUST
CONTENTS
Page
Trustees. report
Sla18menl of Irustees, responsibilities
15
Independent audilorfs report
16- 18
Statement of financlal activities
19
Balance sheet
20
Statement of cash flows
21
Noles to the financial slalemenls
22-36

Olga Bowey-cockburn
Chair of Trustees
It is a pleasure to introduce our 2025 Impact Report and share with
you a snapshot of our work. The past year has been another busy
and successful year, bringing support and reassurance to an even
wider number of people who we support, their carers and families.
Our 2025-28 strategy commits us to expanding the reach of our
services, making the most of our resources. and ensuring we
respond to the changing demographics and needs of those we
support. We are fortunate to work alongside a vibrant network of
local organisations. We aim to expand these partnerships in 2026 to
identify gaps in services and develop new initiatives to support more
vulnerable people live fulfilling, healthy and independent lives.
We are investing in staff training, including the use of Al technology,
and our fundraising activities to enable new seNices.
We are deeply grateful to our funders, whose support makes
our work possible. Particular thanks go to the Royal Borough of
Kingston upon Thames for their extension of our core contract for
a further two years.
We also thank everyone who donates directly and those who
have left a gift in their will - support that makes a lasting and
increasingly vital difference. Finally, my heartfelt thanks goes to
our dedicated staff and volunteers, whose commitment makes
our work possible.
Olga
Learning Disability
There are over 3.(KK) adults with
Leaming Disabilities in the London
borough of Kingston upon Thames.
Page I

Kay Harris
Chief Executive
It's been a very productive year. Following our refurbishment in
2023, we are now rebuilding our Wellbeing Hub to full capacity
with a new programme of Life Skills in 2026 - enabling meaningful
independence for the people we support. Need for our services.,
supporting people with mental health challenges and learning
disabilities is greater than ever.
One in four adults will have mental health problems at some time
in their lives. Most recover, but there are people who will have issues
throughout their lives. Due to cutbacks in slatutory funding, there
are increasing numbers of people with enduring mental health
problems who require significant support to manage their illness
and be valued members of their local community.
There are over 3,000 adults with Learning Disabilities in Kingston,
many of whom do not access person-centred support and Life Skills
that meets their needs.
We aim to make good on our commitment to ensure that the
views and experiences of the people we support are heard by those
taking decisions that affect their lives- starting with a consultation
and engagement programme early in 2026 to present our service
delivery plans.
We could not do what we do without the help we receive from our
amazing staff teams, volunteers, local businesses. funders and the
general public.
Thank youl
Kay
Mental health
One in four adults will have
mental health problems at
some time in their lives.
Page 2

The Fircroft Trust report of the Trustees
Our Services
We support people with mental health
challenges and/or learning disabilities to live
full and inclusive lives, not just living within
their communities, but taking an active and
inclusive part in shaping what is meaningful
to them.
Residential Services in the form of
Residential Care for adults with
multiple needs
Supported Living in smaller house5 for
people requiring less support.
A Wellbeing Hub
For adults who live in the local community
facing wellbeing issues. This is both a
centre-based and community-based
service in Kingston upon Thames. It
provides a range of Life Skills and activities,
designed with the people we support.
to manage their mental health. learn
new skills and improve their wellbeing.
We also run a Man Shed.
Charity shop in Tolworth
Our shop sells a wide range of donated items, including furniture
and electrical goods. It also provides opportunities to volunteer and
learn new skills in retail in a safe and encouraging environments.
Page 3

The Fircroft Trust report of the Trustees
Values that underpin all our work:
Respect, transparency, support, trust and empathy
Everyone should be seen as a person first
Independence. involvement and empowerment
We put the views, experiences. and wellbeing of the people we
support at the heart of what we do
We consider diversily and inclusion in all aspects of our work
including the impact of health inequalities
We base our decisions on evidence not assumptions.
Working in partnership with other organisations in Kingston
who share our values.

The Fircroft Trust report of the Trustees
Wellbeing Hub
The Hub provides daily support for people experiencing
wellbeing issues whether short term or for longer periods.
Activities are varied but always chosen by the people we
support. These include Life Skills e.g. using IT to make health
or benefit appointments, cooking healthy meals, arts and
crafts. exercise and outings which are very popular, and a
Man Shed provides a place to make friends and feel valu
Mark's Story
Mark was living in a hotel for 6 months since he was
made homeless. Mark was referred to the Hub by his
Social Worker who has only recently started supporling
him. At his hotel he did not have access to cooking facililies.
He has been supported by Ihe Fircroft Trust to secure pemanent
accommodation and now hos a flat.
At the Hub he receives heallhy, hot meals. teas and coffees and access
to daily fruit. Mark has been involved in a range of activities but
particularly enjoys Art at which he is very talented. He comes to the
Hub most days. He has made a few friends who he now sees outside
of the drop ins and activities.
Mark is now volunteering weekly at the Fircroft Trust Charity Shop in
Tolworth and likes it. staff at the Shop say he is very helpful and friendly
to customers. Having gained confidence - he also now has a part time
paid job for a few hours a w
If I did not come here, I would
have been stuck in my hotel room
on my own being lonely. It is always
lace to
o- it is a friendl lace.
Page 5

The Fircroft Trust re
ortoft
Trustees
80
mental health
cllents
5548
Vol hrs 8lve
20
dlfferent
artlvltles
li/
586
actlvltles
happy wlth servlce
1976
Meals cooked
Page 6

The Fircroft Trust report of the Trustees
Residential Care and
Supported Living
Firs Court;
Residential care for adults with learning disabilities and/or
complex needs.
Supported living houses for adults who are more independent but
who still need some support.
How?
Person Centred Approach:
Tailored support to ensure people
achieve their aspirations and live
their best life. This includes the
use of technology (Log my Care)
and Life Wheel so that people we
support and staff can ensure their
goals are reached.
To achieve excellence in
care and support.
Our CQC rating is"Good"
in all areas.
Page 7

The Fircroft Trust report of the Trustees
aggie's Story
Mlggle is 82 years old and has
..b¢en living with the Fircroft
st for over 30 years. Maggie
s mild learning disabililies
add has not been able to live
. Iatlependently. Allhough she
struggles to recall some memories from
her earlier life, she is extremely hot on
local bus routes and what she likes in
her immediate area.
Over 80%
of people
ore becoming mo
independent in dcj '
roulines e.g cookir'al
pe￿onal core. Irakr a-j
monoging their hoff£ kn=
She really likes going out on local trips."
e.g. to the library, to gel a Scratch Card.
to buy Radio/TV times and visit Ihe local
shops. As a result, Maggie land many
other people we support at Firs Court)
are well known by locol businesses
e.g. the barber, library, shops. who are
friendly and supportive. This adds to Ihe
people we support being part of Ihe local
community and breaks down any ba￿lerS
or misconceptions.
now feel more hopeful
about the future,
supported by calm
rovlines, trusted
relationships. and
meoningful lime
wilh stoff and peers
Maggie really likes to cook and is
especially fond of making cupcakes
and Victoria Sponges.
250activilies ond outings
have enabled people lo
toke POTI. conlribute and
feel more connected lo
their locol oreo.
"When my sister comes, she
might like a cake with her
coffee ...I'd like to try bread"
Over 80% of Personal
Goals are now achieved
Or progressing well. wilh
noticeable improvements in
confidence. self-direclion.
ond deci5ion-moking.
To see hlm so content, happy and
well cared for was a huge rellef to us and
he contlnues to love Ilving there and taking
part In a varlety of actlvltles each week.
Flrs Court Is truly now hls home.
A parent
99
Page 8

The Fircroft Trust report of the Trustees
The Fircroft
Trust Shop
What?
Our shop at Tolworth sells
a wide range of donated
items. including furniture
and electrical goods.
Tl*
Our charity shop has been
serving three main purposes:
Raising funds for the
charity
Being the 'face' of the
charity
Supporting people in
work experience.
The busy-ness of the shops
helps my mental health, and
staff are so supportive.
99
volunteer
Page 9

The Fircroft Trust report of t
Trustees
Angle with her PAT Testing
and First Aid certificates
ver
3.000
Volunteer Hours
Over
a third
of Volunteers are
recelvlng support
from the Trust
180
furnlture
Collectlons
iooy.
staff tralned In
ara•*• Customer Servlces.
Flre awareness.
Equalltles and
Movlngand
Handllng
l used to volunteer at the shop,
looking back the shop gave me
the skills and courage to go on
to paid employment.
99
Page 10

The Fircroft Trust report of the Trustees
Thank you
A special mention to all our supporters: we are incredibly grateful for
your generosity.
Hook Singers
Nescot College
New Malden Methodist
Church
Surbiton Chess Club
St Andrews Church
Surrey Freemasons
Surbiton, New Malden. and
Elmbridge Rotary Clubs
Surbiton Hill Methodist
Church
Squlres Garden Centre
St Matthews Church
Klngston Chamber of
Commerce
Southborough High School
Waitrose Surbiton
Saonsbury Tolworth
Tolworth Gorls School
Surblton Farmers Market
St Marys Junlor School
Claremont Fan Court School
John Lewls Klngston
Brltlsh Leglon
Staywell
London Borough Klngston
Hampton CoL4rt Palace
Shrewsbury House Sthool
St Matthews School
Kingston Univeyslty
Pagell

THE FIRCROFT TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees presenl Iheir annual report and financial slalements for the year ended 31 March 2025.
The flnanclal slalemenls have been prepared in accordance wilh the accountlng policies sel out in note 1 lo thè
financial statements and comply wilh the charity's governing document, the Charities Act 2011, FRS 102 °The
Flnancial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP 'Accounling
and Reportlng by Charilles.. Slalemenl of Recommended Practice applicable lo chaiities preparing their accounts In
accordance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"
Publlc beneflt
Tha Iruslees have pald due regard to guldan¢é Issu8d by th8 Charlly Commlsslon In decldlng whal aclivilies the
harily should undertake.
Summary
Tho p8sI year has been another busy and surcessful year, bringing support and r8assuranc8 to an even wider
number of people who we support, their carers and families.
Oijr 2025-28 slra18gy, commits us lo 8xpanding the r8ach of our services. making the most of our resources, and
ensuring we respond to the changlng demographlcs and needs of those we supporl. We are foriunate lo work
alongside a vibrant network of local organisallons. We aim to expand Ihese partnershlps in 2026 to Idenllfy gaps In
S8rvices and d8velop new IniliatiV88 to support more vulnerable people live fulfilllng. healthy and Independent lives.
We are investlng In staff tralning. Including Ihe use of Al technology. and our fundralsing activities to enab18 new
seNices.
Flnanclal rovlew
Of the lolal income generated by the Charity (excluding leg8cies) 81.3%1$ In respecl ol Ihe provision of resldentlal
care servlces for Firs Court, 6.20fi is income for the Well Belng Hub, with the hub bèSng dèpèndanl on a large
amount of addlllonal support generated from approaches lo Trusls, Companles, and Individuals and a small amount
of Income from allend8nce lees. The final 10.80fi relates to investment income (primarily bank Interest) and the shop
income. During Ihe year Ihe Charity was grateful lo be Ihe reeipienl of a lègacy of £500k which hèlped support the
acllvllies during the year, il is anlicipaled that there might be a furthei sum dué on Ihls legacy bul Iha amount is
unknown so has not been included within Ihese aG¢ounls.
Our greatest need, core lunding, remalns challenglng and Ihe Communicalions team work hard lo find new and
innovativ8 ways ol securing this income tog8lher whilst balancing th8 needs of Funders.
Total reservès of Ihe parent Charily have Increased lo £4.419.223 of which £22.231 is restricted. Total expendlluTe
ol the Charily in the 12 months was £1.616,617. Governance costs in 2025 were £14,640.
Our free reserves at 31st March 2025 were £1,285.89912024.' £167.192). As detailed, in note 24 to the accounts,
during the year the Iruslees reconsidered the abilily to carry out Ihe desired development of il's Firscourt sile and
expand il's offerlng lo younger Adulls and. in Ihe curienl fundlng environment and with the challènges ol mg8llng
increasing costs with minimal funding increases from Ii)cal authorili8s have decided Ihal these funds ar8 requlred for
the ongolng servlce provision and Iherefore released Ihe previously deslgnaled fund5.
Reserves pollcy
The Iruslees have established a policy whereby the unreslrlcled funds not commllled or invested In langlble fixed
assets ('Ihe fr8è reserves'l hèld by the charity should provide between six and nine months contingency. which al
curranl acllvliy levels equates lo belweon £808,309 and £1.212,464. Free reserves are currenuy slightly higher than
Ihls bul Ihe expeclalion Is that, wilhoul furlher legacies. there will be deficits in Ihe coming years Ihal will ￿duce
Ihese reserves however significant work has been done and continues to be done to reduce Ihese deficils.
12_

THE FIRCROFT TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Envlronmental report
The Fir¢roft Trusl recognises the importance of monitoring our environmental impa¢1 and Introduclng slmpl8 10
changes lo lower lessen our foolprinl. This year we have expanded our environmentsl activity Ihroughoul the
organlsalion by..
Using 100Q/ts recycled paper
Using our own compost and rainwater In the Gardening Project
Relurnlng our printer carfridges lo the manufaclure for refilling
Recycling botlles, cans, paper and fabrio
Educating our service users on recycling
Encouraging our servl¢è usérs and staff lo conslder walklng andlor cycling to the Flrcrofl Centre
We are working lowafds ellmlnatlng single use plastic from the charity
Major risks
A full risk review will been undertaken In1Sn& wllh the Buslness Plan. Trust88s will implement a full rlsk pollcy lo
miligale risks lo the charity from the unforeseen.
Plan8 for futuro porlods
Following our refurbishment in 2023, we are now rebuildlng our Well-belng Hub lo full capacily with a néw
programme of Life Skllls in 2026- enabling meaningful Independence for the people we support.
We aim to make good on our commllménl lo engur8 Ihal lh8 Vi8ws and experiences of the people we
support are heard by those laklng decislons Ihal affect Ih8lr IIv8S - Startlng wSlh a consultation and engagement
programme early In 2026 lo present our sèrvlce delivery plans.
Seeklng fundlng to upgrade our kilchens and fiooring al Flrs Court
Seeking fundlng to expand our Communicalions including social media lo promote the rdnge of supporl we
undertake work
Invesling In Man Shed
Pollcy Reviews- ongoing
Implem8nlSng Straleglc Plan- ongoing
Increaslng our role In coordlnation ol local partner neI￿OrkS and stakeholder groups throughout the
borough
Slru¢ture, governance and management
The Charlly Is controlled by its governing document. a deed of Irusl and ￿nstItu1e$ an unlncorporated charily.
The Iruslees who seThed durlng the yeaf and up lo the dale of signature of Ihe financial slalemenls wer8:
Dr. O Bowey-cockburn
Ms S Hilton
C A Hunllngford
Mrs M Hunlingford
Ms M Babey
Mrs M Bellon
KTan
Ms K Carier
Ms J Jewel
MT D Buloher
(Appointed 12 May 2024>
(Appolnted 12 May 2024 and resigned 15 December 2025)
{Appoinled 24 November 2025)
(Appoinled 9 January 2026)
(Appoinled 24 November 2025)
13-

THE FIRCROFT TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Recrultment and appolntment of trustees
Trust88s are appointed by a fesolution al a meeting of the trustees as and when appropriate.
Trustees fomi Ihe Management Commitlee who admlnister th8 charlty. All now truslees and staff aré Inducted as
and when appropriate.
New trustees are Invited and encouraged lo meel vAlh Iheir senlor managemenl and staff lo galher Snsighl Into Ihe
work of the charlty. The board meets monthly and Ihere Is one sub-committee covering strategy and planning that
moets quarterly. A Chlef Executive is appoinled by the trustees lo manage Ihe day-to4ay operation of Ihe charity.
Trustees who seTved durlng Ihe year and up to the dale of Ihis report are set out on Ihe frontispiece.
Th8 Iruslees, report was approved by the Board of Tnjslees.
Dr, O Bow8y-Cockbum
Trusteg
Date:
J2,g/b£&
14-

THE FIRCROFT TRUST
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsiblo for preparing the Trustees. Report and Ihe financial slatements in accordance wilh
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounllng
Praclice).
The law applicable lo charilles in England and Wales requires the Iruste8S to prepare financlal slalemenls for each
rinanclal year which give a true and fair view of the slate of affairs of the chariiy and of th6 incoming resources and
application of resources of the charity for Ihal year.
In preparing these financial slatemenls, the Iruslees are required to=
selecl suitable accounting policies and then apply them consislenUy',
observe the methods and principles in Ihe Charities SORP,.
make judgements and eslimales th81 are reasonable and prudenl.
slale whether 8pplicable accounllng standards have been followed. subject lo any material departures dlsclosed
and èxplaSned In the flnanclal slalements: and
prepare Ihe financial slalemenl$ on the going concern basis unless it is inappropriate lo presume that the charily
will continue in operation.
The Iru$teg$ are responslble for keeplng sufficlent ac¢ounlln9 Tecords that disclose wlh reasonable accuTacy 81 any
lime the financial p05ilion of Ihe charlly and enable Ihem to ensure Ihal the financial slalomenls comply with the
Charities Act 2011, the Charily (Accounls and Reports) Regulalions 2008 and Ihe provislons of the trust deed. They
8r8 81$0 responslblè for safeguardlng the assets of Ihè charity and hence for laklng reasonable steps for the
pr8venlion and dele¢lion of Iraud and other Irregul8ri1i88.
15-

THE FIRCROFT TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE FIRCROFT TRUST
Oplnlon
We have audited the financial slalomenls of The Fircroft Trust {Ihe 'charity') for the year ended 31 March 2025
whiGh comprise the slalement of financial aclivilies, Ihe balance sheet, the slalement of cash fiows and notes lo the
financial slalemenls, Including significanl accounting policies. The financial reportin9 framewoTk thal has been
applied In théir preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporilng Standard 102 The Financial Reporting Slandard applicable in Ihe UK and R8pubJic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our oplnlon, the flnancial slalemenls:
give a Irue and falr vlew of Ihe stale of th8 charity's affairs as al 31 March 2025 and of Ils incomlng rasources
and application of resources, lor the year Ihen ended,.
have bèèn prop8dy prepared In accordance wllh UnSted Klngdom Generally Accepted Accounting Pracllce.,
and
have been prepaied in a¢¢ordance wllh the Charities Act 2011.
Bas1$ for oplnlon
We conducted our audit in accordancè wilh In18rn81ional Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responslbllllles under those standards are furih8r described in the Audlforfs responsibllilies for Ihe audll of
Ihe fin8ncl81 s181em8nls secllon of our report. We are independent of the charlty In accordanc8 with Ihe ethical
requirements that are relevant to our audil of th8 financial statements In th8 UK, includlng the FRC'S Ethical
Standard, and we have fullilled our olhor ethical responsibili118s in accordance with these requirements, We beli8v8
that the aud51 èvidence we h8ve oblalned is sufficlent and appropriate lo provlde a basis for our oplnlon.
Concluslons relatlng to golng con¢orn
In audlllng the financlal slatemenls, we have concluded Ihal the trustees, use of the golng concgm basls of
accounting in th8 preparalion of thè financial slalemenls is appropriate.
Based on Ihe work we have performed. w8 have nol idenlified any material uncertainties relallng to 8V8nls or
condilions Ih8t, individually or collectively. may cast significanl doubt on Ihe charity's ability to wnlinue as a going
conc8rn for a p8riod ol al l&asl Iwelve monlhs from when Ihe fin8n¢lal slalemenls are aulhorised for issue.
Our responslbllltles and Ihe responslbllilies of Ihe Iwstees wlth r8sp8cI to golng concern are d8scrib8d In the
relevant sections of Ihis report.
Other Informatlon
The othar Informallon comprises Ihe information Included In Ihe annual report olher Ihan the linanclal slalem8nts
and our audltorfs report Ihèreon. The Irustees are responsible lor Ihe other informalion conlalned wllhin the annual
reporl, Our opinion on Ihe financial stalemenls does not cover the other information and we do nol 8xpress any form
of assurance conclusion Ihereon. Our responsibility is to read the olher informalion and, In dolng so. conslder
whelher the olher Informalion is materially Inconslstenl wilh Ihe financial statements or our knowledge oblalned In
Iho course of tho audll, or otherwise appears lo be malerlally misslated. If w8 Idenllfy such material inconslslencl8S
or apparent material misstatemenls. we are required lo dolermine whether this gives rise to a malerial misstalemenl
In the financlal statements themselves. If, based on the work we have performed. we conclude Ihal thera Is a
maleiial mlsslalement of thls olher Information, we are fequired lo report Ihal fact.
We have nolhlng to report in thls regard.
Matters on whlch we are requlred to report by exceptlon
We have nolhlng lo report In respect of the following matters in relatlon to which Ihe Charltles (Accounis and
Reports} Regulations 2008 requiies us lo report lo you if. in our oplnion:
Ihe Inlormallon glven in lh8 financial stalements is tnconsist8nt in any material respect with lh8 Iruslees,
reporl,. or
sufficient accounting records have not been kepi; or
the financlal stalements are not in agreement with Ihe ac%ounting Tecords,. or
we have not received all the information and explanations wè require for our audit.
16-

THE FIRCROFT TRUST
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF THE FIRCROFT TRUST
Responslbllltles of trustees
As 8xplalned mora fully in Ihe slalemenl of trustees, responsibilities, the Irusleos are responslbl8 for the preparallon
of the financial slalemenls and for being salisfieij that they give a true and fair view. and for such internal control as
Ihe Irustees delermine is necessary to enable Ihe preparalion of financial slal8menls Ihal are free from malarial
misstalemerit. whether due to fraud or error. In preparin9 Ihe financial slalemenls. the Iruste8s are responslblg for
assessing Ihe charity's ability lo conlinue as a going concern. disclosing, as applicable, matters related to going
concern and using th8 going concern basis of accounling unless the Iruslees either intend lo cease operations, or
have no reallsllc a118rnalive but to do so.
Audltor's réspon$lbllltlo3 for th& audlt of the flnanclal statemonls
We have been appolnled as auditor under seclion 144 of Ihe Charilies Act 2011 and report in accordanc8 with the
Act and relevanl regulalions made or havin9 effecl Ihereunder.
Our objectives are to oblaln reasonable assurance abovl whether the financial stalemanls as 8 whole are freo from
malerlal mlsslatemenl, whelher due lo Iraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance Is a hlgh level of assurance bul is not a guarantee that an audll conducted In accordance
with ISAS (UK) will always dele¢l 8 malerial miss181ement when It exists. Misslalements can arise from frau(J or
error and are consldered malérial Sf, Indlvldually or in lh8 aggrègate, they could reasonably be expecled to influence
the economic d8clslons ol users taken on thè basls of thesè financlal slalemenls.
The extent to which our procedures are capable of delecling irregularities, including fraud. is delailed below..
Idenllfy and assgss the risk of m8lerial mlsstatemonl of the financial statements. whelher due lo fraud or error.
deslgn and perform audil procedures responsive lo those risks. and oblaln audit evidence Ihat is sufficlent and
appropriate lo provide a basls for our oplnlon. The risk of not delecling 8 material misslalemenl resulting from fraud
Is higher than for on8 r6sulllng from error, as Iraud may involve collusion, forgery, inlenlional omissions,
misrepresentatlons or the overrfde of Internal control,
Oblaln an understanding of internal control relevanl lo the audit In order lo deslgn audll procedur88 that are
appropriate In the circumstances, bul not for Ihe purpose5 of expr8sslng an oplnlon on the effectlveness of th8
charity's internal control.
Evaluale the appropTialenèss of accounllng pollcies used and thè ieasonableness of accounting eslimal8s and Ihe
related disclosures made by Ihe trustees.
Conclude on Ihe appropriatenèss ol Ihe trustees use of Ihe golng concern basis of accounting and, based on the
audll evld8nce oblained, whether a material uncerlalniy exlsls related lo event or condltions that may cast
significant doubl on the Gharity's ability lo conlinue as a going wncern, If we conclud8 thal a material uncerlainty
exlsls, we are required lo draw allenlion in oui auditors report lo the relaled disclosure In the financlal slalemenls
or. if such disclosures ar8 Inadequal8 lo modify our opinion. Our concluslons are based on tha audit 8vldenc8
oblained up to the dalo of our auditorfs r8POrt. However. fulure 8venls or condillons may cause the Gharily lo ce8S8
lo conllnue as a golng concern.
Evaluatè the overall presentation, slruclure and conlenl of the financial statements. including the disclosures, and
whether tha financlal statements represenl the underlying Iransaclions and evenls in a manner thal achieves fair
presenlatlon,
A furlher descripllon of our responsibililies is available on the Financial Reporfing Council's web5ile al: hltps.'Il
ww.frc.org.uklauditorsresponsibilities, This description forms part of our auditofs reporl.
othèr mattors
17-

THE FIRCROFT TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE FIRCROFT TRUST
Your atlenlion is drawn lo Ihe fact Ihal th8 charity has prepared fir)ancial slalemenls in accordance with 'Accountin9
and Rèporting by Charilles.. Stal8m8nl of Recommendod Pfaclic8 applicab18 to charilies preparing Ihelr accounls in
aGcordanGe wlth the Financlal R8POrting Standard applicable in Ihe UK and RepubliG of Ireland (FRS 102>" (as
amended) in preference lo the Accounting and Reporting by Charities: Statement of Recommended Pra¢li¢e Issuad
on 1 April 2005 which is referred to in the exlanl regulations bul has now been withdrawn.
Thls has been done in order for Ihe financial slatemenls to provide a true and fair view in accordance with currenl
Generally Accepled Accounting Practice.
Ug0 of our rop¢rt
This report is made
and Report
Ihose m
permit
Iruslq
Ihe charity's Iruslees. as a body, in accordance wilh Part 4 of the ChaTilies IA¢¢ounl8
08. Our audit work has been undertaken so Ihal we mlghl state lo the charlly s Irustees
d to slatè lo them in an audilorfs report and lor no olher purpose. To Ihe fullesl 8Xtenl
cepl or assume responsibility to anyone olher than the charity and Ihe charlly's
ork, for this report. or for the oplnlons we have formed.
lions 2
wed
rour
udll
Donal
FCA(
For and on
hal
Chartered Accovn
46-48 East Street
Epsom
Surrey
KT17 1HQ
United Kin
LTr
tutory Audltor)
udit Limited, StaluloryAudllor
ants
dom
X8ln2dln Audll Llmlled Is ellgible for appolnlmenl as audllor of the charity by vlrtue of Its ellglblllly for appolnlmenl as
audllor of a company under secllon 1212 of Ihe Companies Act 2006.
18-

THE FIRCROFT TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Tolal Unrestrlcled Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacles
Charitable activilles
Olher Iradlng acllvilies
Investments
Other Income
516,241
1,132,106
126.661
11.779
1,109
7.246
6,437
523.487
1.138,543
126.661
11,779
1.109
244.888
1.006.776
31,514
7.882
13.826
6.990
251,878
6,000 1,012,776
31,514
7,882
13,826
Tolal Income
1.787,896
13,683
1,801,579
1.304,886
12,990 1,317,876
Exp8ndltur6 on:
Ralsing funds
Charitable aclivilies
173,678
1,425,550
173,678
17.389 1,442.939
38,594
1,472,645
38,594
7.559 1,480,204
Total gxpendlturo
1.599,228
17.389
1,616.617
1,511,239
7,559 1,518,798
Nel gainsl{losses) on
Inveslmenls
14
4,767
4,767
1,627
1.627
Nat In¢omel(•xpendlture)
193.435
(3,706)
189.729
{204.728)
5.431
(199,295}
Transfers betwéén
lunds
<1,337)
1,337
Not movoment In
funds
11
192,098
(2,369)
189.729
(204,726)
5.431
(199,295)
R8conclllatlon of funds:
Fund balaiicès al 1 ApTil 2024
4.204.894
24.600 4.229,494
4.409.620
19,169 4,428,789
Fund balances al 31 March
2025
4,396.992
22,231
4.419,223
4.204,894
24,600 4,229,494
The stalemenl of flnanclal acllvllles Includes all galns and loss8s recognlsed In the year. All income and expendilure
derive from continulng actlvllies.
19-

THE FIRCROFT TRUST
BALANCE SHEET
ASA T31 MARCH2025
2025
2024
Notes
Flxed assels
T8nglbla assets
16
3.290,757
3,329,531
Current assets
Debtors
Inveslments
Cash al bank and in hand
17
18
567,792
22,284
782,314
55,367
17,516
1,131,668
1.372,390
1.204.551
Credltors.. amount6 falllng due wllhln
one year
20
(129,362)
(125,842)
Not current a88Ot8
1.243,028
1.078,709
Total asset8 less current Ilabllltles
4,533,785
4.408,240
Credltors: amounts falllng due after
moro than ono year
21
(114,562)
(178,746)
Net a35gts
4,419,223
4,229,494
The funds of Ihe charlty
Reslricled income funds
Unreslricled funds
23
24
22,231
4.396,992
24,600
4,204,894
4,419.223
4,229,494
12 .p/
The financlal statements were approved by Ihe tnjslees on .
Dr. O Bow8y-
Trusteo
ckbum
-20-

THE FIRCROFT TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvltles
Cash absorbed by operations
28
(296,019>
(88,197)
Investlng actlvltles
Purchase of tangible fixed assets
Investment Income received
(2.947)
11.779
(9,804)
7,882
Net cash generatod froml{used Inl Investlng
actlvltles
8,832
(1,922)
Flnanclng actlvltle8
Repayment of bank loans
(62.167)
(56,341)
Net cash used In flnanclng actlvltles
{62,167)
(56.341 }
Nel decrease In cash and ¢a$h equSvalents
(349,354)
(146,4601
Cash and cash equivalents al beginning of year
1,131.668
1,278,128
Cash and ¢a8h equlvalonts at end of year
782.314
1,131.668
21

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Informatlon
The Flrcroft Trust Is a Charitable Incorporated Organlsallon {CIO) under Ihe Charity Commlsslon In England &
Wales, ils charity number Is 1167428. Th6 reglslered address is The Fircrofl Centr8, 96 Dlllon Road, Surblton,
Surrey. KT6 6RH,
1.1 Accountlng convgntlon
The financlal slatemenls have been prepared In ac¢ordance with the charlty's governlng docum8nl, the
Charltles Act 2011. FRS 102 "The Financlal Réportlng Slandaid appllcable In Ihè UK and Republlc of Ireland"
and Ihe Charllies SORP "Ac¢ounling and Reporling by Charill8s= Statement of Recommended Pra¢llce
applicablo lo charities preparing Ihgir accounts in accordance with Ihe Financial Rgporting Standard
applicable in Ihe UK and Republic of Ireland IFRS 102)". The Charity Is a Public Benéfit Entlty as defined by
FRS 102.
The financial slalements have departed from the CharllÈes (Accounts and Reports) Regulalion$ 2008 only lo
Ihe exlenl required lo provide a true and fair view. This deparlure has involved following the Slalemenl of
R8commended Praclice lor ch8rilies applying FRS 102 rather than th8 version of the Statem8nt of
R8comm8nded Practice whlch Is referfed to in Ihe Regulalions bul which has since been withdrawn.
The financlal slalements are prepared In slertlng. whlch Is Ihe luncllonal currency of the charlty. Mon8lary
amounts in these financial statements ar8 rounded lo the nearest £.
The financlal slatements have been prep8rad under the hlstorlcal cosl convenllon. The prlnclpal accounting
pollcies adop18d are set out b810w.
1.2 Golng conc8rn
At the Ilmè of approving the financial slatamenls, th8 lrnsle8s have a raasonable expeclallon that the charity
has adequate resour¢es lo continue In op8rallonal exlslence for the foreseeable future. Thus th8 Irusle8S
conllnue lo adopt the golng concern basls of accounling in preparlng Ihe financial slalem8nis.
1.3 Charltable funds
Unreslricled funds ar8 available for use al Ihe dlscretlon of Ihe Iwslees in furtherance of their charllable
objectives.
Reslficled funds are sublecl lo specific conditions by donors or 9rantors as lo how they may be used. The
purposes and uses of Ihe r8slricted funds are set out in the noles lo the financial slalemenls.
-22-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policles
(Contlnu8d)
1.4 Income
Income Is re¢ognlsed when the charity is legally enlilled to il aller any perf¢ymance conditions have boen mel.
the amounts can be measured rèliably, and11 is probable that Income wlll be recélvéd.
In particular-
Income from suppori and r8sldenl charges is recognis8d based on ihe o¢¢upan¢y of Individuals at the
Charity's resid8ntial accommodation based on pre agre8d charg8S.
Donations are recognlsed when the Charlly Is enlliled to the funds and Ihe amounls recelvable can be
measured reliably.
Fees for Ihe use of Ihe day centre are recognised when the right lo Ihe income arlses.
Income from Ihe Gardenlng project is recognised based on Work done.
Income from government and olher grants are recognised al fair value when the charity has entillemenl after
any perforrnanGe Gondillons have been Met, 11 Is probable Ihal the income will be rec8ived and th9 amount
can be measured reliably. Ir entitlement is not mel Ihen Ihes8 amounts ar6 dèferred.
1.5 Expèndlture
Llabllllles are recognlsed as expendllur8 as soon as Ih8re18 a legal or conslnjctlve obllgallon commllllng th8
charlly to Ihal expendSlure,11 is probable that a Iransfer of economlc ben&fils will be rèquiréd in s6lllemenl and
the amount of Ihe obllgalion can be measured rellably. Expenditure is accounted for on an a¢cwals basls and
has been classified under headings Ihal aggregate all cosl related lo Ihe category. Where costs cannot be
directly allfibuted lo parlicular headings Ihey have been 811ocaled to aclivilios on a basis consistent wilh the
use of resources.
Supporl costs comprise costs ol running the oiganisation, where these c051s cannot be direclly atlribul8ble lo
the charitable acllvilies they are apporlioned lo Ihe char•lable aclivilies based on a b851 estimate of how the
Costs arise.
1.6 Tanglble Ilxed assels
T8nglble flxed assets are Inlllally measured at cost and subsequently measured al cost or valuallon, net of
depreciation and any impairment1055es.
Daprèclallon Is reeognlsed so as lo wri18 off Ihe cosl or valuallon of assets less Iheir résldual values over Ihelr
Useful Ilves on the followin9 bases:
Freehold land and bulldlngs
Leasehold land and buildings
Plant and equlpmenl
Fixlures and fittin9S
Molor vehicles
1Yo on cost
10 year slraighl line
15% on reducing balance
15Yo on reducing balance
20Yo on reducing balance
The galn or loss arfsing on th8 dlsposal ol an asset Is detemilned as the dlfference between the sale pro¢eeds
and tho carrying value of the asset, and is recognised in tho slalement of financial acbvilies.
1.7 Impalrment of flxed assets
At each reporilng end date, the charity reviews Ihe carrylng amounts of ils langlble assets lo delermlne
whether there is any indicalion Ihal Ihose assets have suffered an impaimienl loss. If any such indication
exists, the recoverable amount of the asset 15 estimaled in order to determine the extent of Ihe impaimient
loss (if any),
-23-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
(Conllnued)
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash In hand. deposits held at call vAlh banks. other short-lerm liquid
investments wilh original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in curfenl liabililios.
1.9 Flnanclal Instruments
The charity has elected to apply Ihe provisions of Section 11 '8asic Flnanclal Inslruments, and Section 12
'Olher Financlal Instruments Issues, of FRS 102 to all of ils financial instmm8nls.
Flnancial inslrumenls are recognised In Ihe charily's balance 8heet when the charlty becomes party lo the
contraclual provlslons of the Inslrumenl.
Financial assets and liabilities are offsel, with Ihe nel amounts pres8nled in lh8 financial stalem8nl8, when
there Is a legally enforceable rigl)I lo sel off Ihe recognised amounts and there is an Inlentlon lo sellle on a net
b8sls or to reallse Ihe assel and setue the Ilabilily simultaneously.
Baslc Ilnanclal assets
Basic financial assets. which include deblors and cash and bank b81ances, are initially measured al
transaction pfice including transaction costs and are subsequenuy carried al amortlsed cost uslng the effective
interesl method unless the arrangement conslilules a financlng Iransacllon, where lh8 transaction is
measured at the present value of the future r6celpls discounted at a market rale of Iriterest. Flnanclal ass816
classified as receivable within one year are r￿1 amortised.
Bas1¢ flnanclal Ilabllltles
Baslc financlal Ilabilltles, Including creditors and bank loans are Inilially recognised al Iransactlon prlce unless
the 8rrangemenl constilules a financing transaction. where Ihe debt inslrumenl Is measured al Ihe presenl
value of Ihe future payfflenls discounted al a market rale of interest. Financial liabilities classified as payable
wilhin one year are nol amortlsed.
Debl instruments 8rè subsèquently carri8d al 8mortised cost, uslng lh8 effeclive Interest rale m8thod.
Trade credllors are obllgalions to pay for goods or servlces that have been acquired In the ordlnary course of
OP8ratlons from suppliers. Amounts payable are classified as curranl liabilities if paymant Is duè wilhln one
year or less. If nol, Ih8y ar8 presented as non-curr8nt liabllilios. Trada creditors are recognised inltially at
Iransactlon prlce and subsequenlly measured at amortlsed cost using the effeclive Inleresl melhod.
Derecognlllon of Ilnanclal Ilabllltles
Flnanclal Ilabilllles are derecognls6d when th8 charhty's conlraclual obllgatlons 8xplre or ar8 dlscharg8d or
¢an¢elled.
1.10 Employee beneflts
The cost of any unused holiday entiuemenl Is recognised in the pertod in which Ihg employee's services are
recelved.
Termination benefits are recognised imrnedialely as an expense when Ihe charity is demonstrably committed
lo terminate the employment ol an employee or lo provide termlnalion benefils.
1.11 Retlrement bgngflts
Payments lo defined contribulion reliremenl benefit schemes are charged as an expense as Ihey fall due.
1.12 IrrecoverableVAT
Irrecoverable VAT 15 ¢h8rged againsl the category of resource5 expended for which il was incurred.
-24-

THE FIRCROFTTRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcl8S
(Contlnued
1.13 Allocatlon of support costs
As explalned In the Expendilure pollw above Ihere are a number of cosls that cannol be allo¢ated dlrectly lo a
specific aclivily of Ihe charily and these are allocated using a best estimate. The allocalion of these costs,
were Ih9y are ablg to be specifically allocated, may differ from the basis used. Due lo Ihe 81ze of tha charity
specific allocalion Is not Possible and Ihe basis of allocation is reviewed annually.
Crltlcal accounllng esllmales and Judgements
In the application of the ¢harily's accounting policies, Ihe Iruslees are required lo make judgements, estlmales
and assumptions aboul Ihe carrying amount of assels and liabilities Ihal are not readily app8rent from other
sourcas. The aslimales and assotialéd assumptions are basèd on hislorical expèrience and other factors that
are conslderèd lo be relevant. Aclual results may dlffer Iiom these eslimales.
The eslimalès and underlying assumptions are reviewed on an ongolng basls. Révisions lo a¢¢ounling
eslimat8s are recognised in the p8riod in which the eslimalè Is revisèd wherè thè rèvision affects only Ihal
perlod, or In lh8 perlod of lh8 revlslon and fulure periods where the revlslon affects bolh current and fulure
periods.
In¢om• from donatlons and1oga¢l•$
Unre$lrl¢ted Re8lrl¢lod
fund$
funds
2025
2025
Tolal Unre8trl¢ted Re8lrf¢ted
funds
funds
2024
2024
Total
2025
2024
Donallons and gifts
Legacies
16.241
500,000
7,246
23.487
500.000
244,888
6,990
251,878
516.241
7,246
523,487
244,888
6,990
251,878
Income from charltable actlvltles
Unrestrlcted Restrlcled
funds
fund8
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
The Wellbelng Hub
Fir¢roft feès
Support and resldenls
harges
Granls
39.107
6.437
45.544
11.725
11,725
5,399
30.020
5.399
30.020
2,320
101,900
2,320
101,900
Resld8ntlal and Group Homes
Support and residents
charges
Grants
1.057,580
1,057,580
890,831
890,831
6.000
6,000
1.132.106
6.437 1.138.543
1.006.776
6.000 1,012,776
-25-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incom8 from ¢harllable acllvltles
(Contlnued}
Performan¢8 related grantg analysls
Th¢ W•llbolng
Hub
2025
The Wellbèlng R¢81dentlal and
Hub Group Homes
Total
2024
2024
2024
Royal Borough Kin9slon
NHS
Olher
30.020
101,900
101,900
6.000
6,000
30,020
101,900
6.000
107,900
Income from other tradlng a¢tlvltles
Unrestrleted Unrestrlcted
funds
funds
2025
2024
Shop Incom8
126,661
31.514
Incomo from Invèstmènt$
Unr8strl¢ted Unro$trlcted
funds
fund8
2025
2024
Other income
Interest receiva￿6
1,314
10,465
655
7,227
11.779
7,882
other Income
Unrestrlcted Unrestrl¢ted
funds
funds
2025
2024
Tho Flicroft Centre - Sundry revènue
1.109
13,826
-26-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on ralslng funds
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Fundralslng and publlclty
Slagin9 fundralsing even
Advertising
Other fundraising costs
182
3,245
7.130
10.557
Tradlng costs
Operaling ¢haTily shops
Staff costs
Depreclallon and Impalmient
73,660
87.012
2,449
17,934
20,039
621
163,121
38,594
Total costs
173,678
38,594
Th8 trading costs abov8 In 2024 were for the 3 months after Ihe Iradlng company was merg8d Inlo th8
Charily. Th8 total cosis of Irading In 2024 were £148.644.
-27-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Exp8ndlture on charltable actlvltlès
Tho Resldenllal
Wellbeing and Group
Hub
Homgs
2025
2025
Total
The Resldentlal
Wellbelng and Group
Hub
Homès
2024
2024
Total
2025
2024
Dlrect ¢o$t8
Staff ¢osls
Depreciallon and
Impairment
Eslabllshmenl cosls
Postage & slalion8ry
Bank Ir)teTesl
Bank loan interesl
Furniture, equipment and
mainl8nanc8
Housekeeping
Sundries
Molorand mlni-bus
exp8nses
108.352
799,957
908,309
87,791
755.850
843,641
3.428
60.586
35.845
143.664
35
1,926
15,477
39,273
204.250
3,263
91,484
1.681
27
38.023
156,781
5.882
1,753
19,828
41,286
248,265
7,563
1,780
19,828
192
1.671
2,118
17,148
13.887
16.372
2,182
28,273
27,741
12,432
42,160
44.113
14,614
11.464
19.453
4,917
41,336
31,678
22,289
52,800
51,131
27,206
2.123
2.115
4.238
2.367
1,897
4,264
208,796 1.067,465
1,276.261
222,447 1,075,317
1,297,764
Share of support and governance cosls (see noto 10)
Support
25.491
126,547
Govérnance
2,455
12,185
152.038
14,640
33,366
2.083
137,574
9,417
170,940
11,500
236.742 1.206,197 1.442.939
257.896 1,222,308
1,480.204
Analysls by fund
Unrestrlcled funds
Reslricled funds
223,703 1.201.847
13.039
4.350
1.425,550
17.389
257,896 1,214,749 1,472,645
7,559
7,559
236.742 1,206.197 1.442,939
257,896 1,222,308 1.480,204
-28-

THE FIRCROFTTRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Support Costs allocatad to a¢llvlths
2025
2024
Staff costs
Bank charges
E51ablishmenl cosls
Postage
Accounlancy
Legal and professlonal
Governance costs
48,859
162
13,071
6,265
36,135
47,546
14,640
54,406
49
16,053
5.310
37,380
57,742
11.500
166.678
182,440
Analysed between:
The Wellbelng Hub
Resldentlal and Group Homes
27,946
138,732
35,449
146,991
166,678
182,440
2025
2024
Governan¢e c08t8 eomprlsa:
Audll lees
14,640
11,500
14,640
11,500
11 Net movemont In fund8
2025
2024
The net movement in funds is stated after chargiNJl(¢rediting):
Fees payable for the audll of the charity's financlal slalemenls
Depreclallon of owned langible fixed assets
14,640
41,722
11,500
41,907
12 Trustee8
None of the Iruslees (or any persons ci)nnecled with them) received any remuneration or benefits from th8
charily durlng Ihe year.
13 Employees
Th& average monthly number of employees during the year w8S:
2025
Number
2024
Numbor
46
46
-29-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Employees
{Contlnued)
Employmènt costs
2025
2024
Wages and salaries
Social securily costs
Olher pension cosls
982,702
44,708
16,770
919.597
43.607
16,939
1,044,180
980,143
The numbèr of èmployees whose annual remunerallon was more than £60,000
Is as lollows:
2025
Numbér
2024
Number
£70.00110 £80,000
Remungrallon of key management Pgrsonngl
The remunerallon of key management personnel was as follows:
Kay Harris - Chief Executive
Davld Brum- FITS Courl Manager
2025
2024
Aggregate compensallon
116,948
115,811
14 Galns and losses on investmonts
Unreslrl¢t8d Unr8Strlct8d
fund8
funds
2025
2024
Galnsl(10sses) ari51ng on:
Rev8luatlon of Inv8slmenls
4,767
1,627
15 Taxatlon
The charily is exempt from laxalion on ils aclivilies because all ils income is applied for charilable purposes.

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Tanglble flxed assets
Freohold land
and bulkllngs
Leasehold
land and
bulldlng¥
Plant and Flxtures and
ulpment
Ilttlngs
Motor
vghlclas
Total
Cost
At 1 Aprll 2024
Additions
3.566,036
23,174
2,668
2.947
317,962
72,245 3,982.085
2,947
At 31 March 2025
3,566.036
23,174
5.615
317.962
72,245 3.985,032
Depreciatlon and
Impalrment
Al 1 April 2024
Deprecialion charged in lh8
year
319,920
16.190
740
265,604
50,099
652,553
26,660
1,899
731
7,933
4,499
41.722
At 31 March 2025
346,580
18.089
1,471
273,537
54,598
694,275
Carrylng amount
At 31 March 2025
3,219,456
5,085
4.144
44,425
17,647 3,290,757
At 31 March 2024
3,246,116
6.984
1,928
52,356
22,147 3,329,531
17 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
9,552
532,327
25,913
4,639
31,168
19,560
567.792
55,367
18 Currentasset Inveslments
2025
2024
Llsled investments
22,284
17.516
-31

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Loans and overdrafts
2026
2024
Bank loans
179,664
241.829
Payable within one year
Payable afler one year
65,102
114,562
63,083
178,746
The long-term loans are secured by fixed charges over thé freehold property knovm as 378 Hook Road,
Chesslngton. Surrey, KT9 1 NA
20 Credltors: amounts falllng due wlthln one year
2026
2024
Notes
Bank loans
other taxalion and social security
Trade creditors
Olher credilors
Accruals and deferred Income
19
85,102
17,844
18,719
7,250
22,447
63,083
13,881
15,112
8,707
25,059
129,362
125,842
21 Credltors: amounts falllng due aftef more than one year
2025
2024
Notes
Bank loans
19
114,562
178.746
22 Retlrement beneflt schemes
2025
2024
Deflned contrlbutlon schemes
Charge to profit or loss In respect of defined conlribuiion schemes
16,770
19,188
The charity operates a defined conlributs'on pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
-32-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Restrlcled funds
The restricted funds of the chariiy comprise the unexpended balances of donalions and grants held on Irust
subject to specific conditions by donors as lo how they may be used.
At 1 Aprll
2024
Incomlng
rn80urces
Resources
expended
Transfers At 31 March
2025
Maple Lodge - Amenities Fund
Oliver Ford Trust- Lifting
Cushion
Greater London Authority -
Oecking and awning for man
shed
NHS IT Grant
Hardshlp Fund
Housewarming
John Lewis- Healthy Eating
John Lewis - New kitchen
Mindfulness Project
Defibrfllalor
Wellbeing Hub Improvemenls
8,894
95
(4,350)
4,639
160
(160)
8,000
1.661
2.125
(2,244)
(278)
7,881
1,383
1,627
1.627
115
(115)
500
soo
1,500
1,607
2,594
1.500
2,409
4.812
(802)
(9,440)
5,885
1,337
24,600
13.683
(17,389)
1,337
22,231
Prevlous year..
At 1 Aprll
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
Maple Lodge - Amenities Fund
Oliver Ford Trust- Lifiling
Cushion
Greater London Authorily-
Decking and awning for man
shed
Interactive Game
NHS IT Grant
RBK Recruitment
Wellbeing Hub Improvements
Housewarming
11.107
{2.213)
8,894
160
160
2,000
6.000
8.000
(662)
(3.204)
(375)
(25)
(1,080)
4,865
375
1.661
5.910
1,080
5,885
19,169
12.990
(7.559)
24,600
-33-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Restrlcted funds
(Contlnued)
Maple Lodge Amenities Fund To provide additional amenities. equipment. and aclivities for residents at
Maple Lodge, enhancing their comfort and quality of life.
Oliver Ford Trust - Lifting Cushion
To fund the purchase of a lifting cushion to assist staff in safely
supporting servlce users with mobility needs.
Grealer London Authorily~ Decking and Awning for Men's Shed - To fund the inslallalion of outdoor decking
and an awnlng to improve accessibility and usability of the Men's Shed facility.
NHS IT Grant- To upgrade IT systems and equipment used in the delivery of health and wellbeing servlceg In
partnership with NHS Initiatives.
Hardship Fund - To provlde emergency financial assisiance to b8neficlaries experlencing financial difficulty,
ensuring continuity of care and support.
Housew8rming Fund - To assi81 individuals moving into supported living arrangements with essential
household items and Initi81 setup costs.
John Lewis - Healthy Eating - To promote healthy lifestyles Ihrough ¢ookery sessions, nulrilional education,
and the provlslon of heallhy food initiatives.
John Lewls - New Kitchen - To contribute towards Ihe refurbishment and improvement of kltchen faclllties
used In saNice user programmes.
Mindfulness Project To fund mindfulness and rel8X81ion activities supporting the mental heallh and
emotional wellbeing of beneficiaries.
Defibrillator Fund - To purchase and maintain defibrillator equipment io enhance safety for seDiice users,
staff. and visilors.
Wellbeing Hub Improvements - To improve the facilities and environment of the Wellbelng Hub, ensuring it
continues to provide a welcomlng and supportlV8 space for users.
24 Unrestrlcted funds
The unrestricted funds of the charity comprise the un6xpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how Ihey may be used. These Include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2026
General Fund
Firscourt
Development
Younger Adults
Fixed Asset
Fund
3,254.894
1.787,896
{1,599,228) (2.162,430)
4,767
1,285,899
200,000
750,000
(200,000)
(750.000)
3,111.093
3,111,093
4,204,894
1,787.896
(1.599,228)
{1.337)
4,767
4,396,992

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted funds
{Contlnued]
Prevlous year:
At 1 Aprll
2023
Incomlng
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2024
General Fund
Firscourl
Development
Younger Adults
3,459.620
1,304,886
(1.511.239)
1.627
3,254,894
200,000
750,000
200,000
750,000
4.409,620
1.304,886
(1,511.239)
1,827
4,204,894
The Iwstees have reconsidered Ihe ability to carry out the desired development of il's Firscourt site and
expand it's offering to younger Adults and. in the current funding environment and wilh the challenges of
meeting increasing costs with minimal funding increases from local authorities have declded that these funds
are requlred for the ongoing servlc8 provision and therefore released the previously designated funds.
In addition, due to the level and nature of Ihe Fixed assets, vrfhich are largely in relation to the Firscourt sile
which is central to the service delivery. have decided to designate these assets for Ihe ongoing use of the
Charity. The balance on the fund represents Ihe net book value of tha assets lèss lh8 oulstandlng loan
balance.
25 Analysls of not assets between funds
Unrestrlcted
funds
2025
Reslrlcted
funds
2026
Total
2025
At 31 March 2025:
Tangible assels
Current assetsl(liabilitles)
Long term liabililies
3,290,757
1,220.797
(114,582)
3,290,757
1,243.028
(114,562)
22.231
4,396,992
22,231
4,419,223
Unrestrlcted
funds
2024
Re8trlGted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current asselsl{liabililies)
Long term liabilities
3,329,531
1.054,109
(178,746)
3,329,531
1,078,709
{178,746)
24,600
4,204,894
24,600
4,229,494
26 Related party transactlons
There were no disclosable related party transactions during th& year (2024 - none).
-35-

THE FIRCROFT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27 FRC Ethlcal Standard - Provlslons avaSlable for small entitles
In common with many other charities of our size and nature we use our auditors to assist with the preparation
of Ihe financial statements.
28 Cash ab80rbed by operallons
2025
2024
Surplusl(deficit) for the year
189.729
(199,295)
Adjustments for:
Investment income recognised In statement ol financial activities
Fair value galns and losses on investments
Depreciation and impairment of tangible fixed assets
(11.779)
(4,767)
41,722
(7,882)
(1,627)
41,907
Movements In worklng capltal:
(Increase)Idecrease in debtors
Increasel{decrease) In creditors
{512,425)
1,501
107,426
{28,725)
Cash absorbed by operatlons
(296,019)
{88,196)
29 Analysls of changes In net fund8
At 1 Aprll 2024
Cash flovMAt 31 March 2026
Cash at bank and in hand
1,131,668
(349.354)
782,314
Loans falling due within one year
Loans falling due after more Ihan one year
{63,083)
{178.746)
(2,019)
64,184
{65.102)
(114,562)
889,839
(287,189)
602,650