inden Lodge Charitable Trust A Specsalisi Sell5Dry & PhysitaS College The Linden Lodge Charitsble Trust (A Charitable Incorporated Organisation) Annual Report and Financial Statements For the year ended 31 December 2023 Charity Number 1168169
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation) Contents of the Financial Statements For the year ended 31 December 2023 Report of the Trustees 1to5 Independent Examinevs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-16
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Report of the Trustees For the year ended 31 December 2023 The Trustees of The Linden Lodge Charitable Trust present their annual report, together with the independently examined financial statements of the charrty for the year ended 31 Dember 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Chanties Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chanties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019). REFERENCE AND ADMINISTRATIVE DETAILS Registered charity number 1168169 Principal Address 61 Princes Way, Wimbledon Park, London SW19 6JB. Trustees The Trustees serving during the year and to the date of this report were as follows.. Michael Elks- Chaimian Monique Blase Tim Bowen Claudia Brooks - Treasurer (Trustee from 7 February 2023) Maddie Cannon (from 23 May 2023 and resigned 1 October 2024) Dr Christopher Elliott {from 24 January 2024) Pamela Green {until July 2024) Amelia Kidd (until July 2023) Anita Lewisohn (until July 2023 and re-appointed 16 July 2024) Marina Penna (until January 2023) Peter Shaw Sarah Wilson Treasurer (until 7 February 2023 and resigned as a trustee 16 May 20241 Sally Winfield (from 4 July 2023) Charity Secretary Peter Shaw Independent Examiner Andrea L Kibble FCCA For and on behalf of A K Accounting Solutions Limtled Chartered Certified Accountants Ferneberga House Alexandra Road Farnborough GU14 6DQ
The Linden Lodge Charitsble Trust {A Charitable Incorporated Organisation) Report of the Trustees (continued) For the year ended 31 December 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Governing Document The Linden Lodge Charitable Trust {the Trust) is a charitable incorporated organisation (Clo} constituted on 11 July 2016 and registered with the charity commission on that date. Recruilment and appointment of new Trustees Trustees are recruited from existing volunteers or from those who have expressed an interest in becoming a Trustee. Every Trustee is appointed by the Board of Trustees in accordance with the constrtution. Induction and training of new Trustees The current Trustees are all familiar wth, and Glosely involved in the work ofthe charity. They were all provided with copies of the Charity Commission's booklet °The Essential Trustee" a copy of the constitution and a copy of the charity's latest report and accounts. Organisational Structure All Trustees give their time voluntarily and re1ve no remuneration or other benefits. The Trust has no employees. There is a child protection policy in place. Disdosure and Barring Seriice checks are carried out on all Trustees every years in line with statutory requirements. OBJECTIVES AND ACTIVITIES Charitable objectives The charity's objectives as set out in its governing document are.to assist children and young people who have sensory impaimient andlor are otherwise disabled, and their immediate families. Public benefit The Trust is mindful of the Charity Commission's guidance on public benefit. How our actlvltles dellver publlc benefit Grants are given for the benefit of past and present pupils of the School who are drawn from a large number of London boroughs and other boroughs in the South East regardless of personal background, faith, or gender. who require the very specialist educational support given to Pupils who attend the School. Grant making policy The Trustees apply the funds of The Linden Lodge Charitable Trust at their discretion and in accordance with the charitable purposes and objectives of the charity. Grants are therefore only granted to assist in the education of individual students of Linden Lodge School. Grants are also used to provide extras to enhan their education at the school. Grants are only made for items that would not otherwise be part of the statutory provision. Grants are considered by all the Trustees at their regular meetings. tkcisions regarding regular grants {e.g. music lessons) are reviewed annually by the Trustees while others are considered in detail when requested.
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation) Report of the Trustees (continued) For the year ended 31 December 2023 Contribution made by volunteers The Trustees are grateful to the volunteers who assist in raising funds for the Trust at many fundraising events. These efforts enable the Trust to meet tts ol'eds. ACHIEVEMENT AND PERFORMANCE Charitable Activities During 2023, the activities of Ihe Trust continued to retum to pre-pandemic levels. The Trust completed the funding for a new sensory playground for the school which was opened during the year. £25,000 (2022 £90,000) of grants were raised for this project. Furthemiore, the library project was completed during 2023 with a final funding requirement of £25,843. Up to date IT is a special challenge when it comes to sensory impaimient. The Trusl also contributed £73,138 towards the acquisilion of two Innowalk dynamic deVIS for use at the school. The Trustees have agreed to make the SPACE perfomance area the future focus of major donations. During the year, the Twst paid for pupils, music lessons as well as mU1-pupil sessions of horse riding lessons. FINANCIAL REVIEW The Tfust has funds of £162,171 at the end of the year of vthich £19,851 are restricted funds. The unrestricted funds include funds eamiarked for approved projects not yet started and the proceeds of a major donation. The Trustees decided that these funds should be designated within unrestricted funds lo make the accounts more transparent. These funds were raised or donated for general purposes allowng the trustees to prioritise their usage. £5,843 was transferred from free reserves to the designated Library fund to cover the shortfall in the designated fLtnd. In addition, £9.710 was transferred from free reserves to the restricted PlaygroLJnd fund to cover the shortfall in the restricted fund. Risk management The Trustees are mindful ofthe Risk Management guidance given by the Chanty Commission and have completed an in depth review of nsk in 2023. Sn general commitmen15 are not made until sufficient monies have been raised. Each Trustees, meeting receives a report from the Treasurer and the Head Teacher of Linden Lodge School is present at Trustees meetings. The Trust periodically liaises with the Govemors of School, the Executors of the multi- academy Trust and the Parent Teacher group.
The Llnden Lodgè Charitable Trust {A Charitable Incorporated Organisation) Report of the Trustees (continued) Year ended 31 December 2023 R8serves policy The Trust makes ongoing commttments from year to year and thus maintains a minimum balance of Cash at Bank of approximately £20,OC(J to ensure that Ihese can continue as well as any other unforeseen expenditure. This amount will cover music lessons and a number of annual outings for pupils of the school. Otherwise, monies raised are usually targeted towards specified projects and are expended as soon as sufficient money is raised. Going concern This Charitable Incorporated Organisation is a going cOnM and the aims and objectives and activilies will continue. The Trust will continue to be mindful of and follow the Government Guidelines. Principal sources of funds Funding for the charity is secured through individual donors. trusts and fund-raising events. In 2023, the Trustees are particulady grateful to the following donors.. _ Donations AS & Mrs EM Lloyd Charitable Trust C and SJ Smith Chanlable Fund Mr & Mrs Gilmour Anonymous donors Grants Sir Jules Thorn Charitable Trust and the many friends, donors and volunteers who generously supported our many activities. Future Plans Important areas for development in 2024 are the refurbishment of the perfomiance space and future technology projects. With the retum to"normality" after the pandemic the Charity will be developing new fundraising activities_
The Linden Lodge Charitsble Trust IA Charitsble Incorporated Organisation) Report of the Trustees (continued) Year ended 31 December 2023 Statement of Trustees Responsibilities The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi) and applicable laws and regulations. The law applicable to charities requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of Ihe slate of affairs of the charity and of the incoming reSoUS and application of resources of the charity for that period. In preparing those financial statements. the Trustees are required to.. select surtable accounting policies and then apply them consistently, observe the methods and pnnciples in the Charity SORP 2019 FRS102', make judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and; Prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the chanty will continue in business. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial postiion of the charrty and to enable them lo ensure that the financial statements comply with the Chartties Ad 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitLrtion. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Slgned on behalf of the Trustees of Linden Lodge Charitable Trust M Elks - Chaimian and Trusts& C Br¢)oks - Treasurer and Trustee 1 October 2024 1 October 2024
Independent Examinerfs Report To the Trustees of The Linden Lodge Charitable Trust (A Charitsble Incorporated Organisationl For the year ended 31 December 2023 I report lo the Trustees on my examination of the accounts of the Linden Lodge Charitable Trust for the year ended 31 Decembef 2023, whith are set out on pages 7 to 16. Responsiblllties and basis of report As the Trustees of the Charity you are responsible for the preparation of the a¢Gounts in accordance with the requirements of the Chanties Act 2011{Ihe Act'}. I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under sedion 145(5)(b) of the 2011 Act. Indepondent examinerfs report I have completed my examination. I confimi that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. 11) accounting records were not kept in respect of the Charity as required by section 130 of the Act- or the accounts do not accord wrth those records.. or the accounts do not comply wrth the applicable requirements concerning the form and content of accounts set out in the Chanties (Accounts and Reports) Regulations 2008 otherthan any requirement thatthe accounts give a'true and fair view. which is not a matter considered as part of an independent examination. (2) (31 I have no Goncems and have come a¢XOSS no other matters in connection with the examination to which attention should drawn in this report in order to enable a proper understanding of the accounts to be reached. Andrea L Kibble FCCA A K Accounting SolLrtions Limtted Chartered Certified Accountants Ferneberga House Alexandra Road Farnborough GU14 6DQ 1 Octobèr 2024
The Linden Lodge Charitable Trnst (A Charitable Incorporated Organisation) Statement of Financial Activities For the year ended 31 December 2023 2023 Unrestricted 2023 R•strlcted 2023 Totsl 2022 Total Notes Funds Funds Income.. Donations, legaaes and grants Other Trading Activits"es Investments 14.830 17.123 32,641 47.471 153.184 17,123 7,495 523 Total 35 17 68,058 161,202 ExpenditUf• on: Raising Funds Charitable Activthes 1.285 42 1,327 168,076 1,379 1,858 156,270 1,585 159 713 126.954 41.122 Support Costs Total 1,379 129.618 41.164 170.782 Nèt income lexpenditurn) Other recognised g•in$ Ilassesl Net movement in Fund¥ 194.201) 18.5231 1102.7241 1,489 13 194.201) 18,S231 1102.7241 1,489 Reconciliation of Funds.. Total Funds brought forw•fd Transf*r between funds 246,231 9,710 18.664 9,710 264.895 263.408 Totsl funth carri•d forward 142 320 162 171 The notes on pages 9 to 16 fomi part of these financial statements
The Linden Lodge Charitable Trust {A Charitable In¢orporated Organisation} Balance Sheet For the year ended 31 December 2023 2023 unstrICted Funds 2023 Restricted Funds 2023 Total 2022 Totsl Notes Assets Cash at Bank Debtors 10 11 143,656 144 143,800 1.480 19,851 163,507 264,760 905 265,665 770 19.851 163.651 1.480 Creditors 12 Totsl Net Assets 142,320 19,851 162.171 264,895 Financed by: Funds Restricted Funds Isobel Centre Bradshaw Music Fund Past Pupils Playground Book Fund Other 13 2,051 5.364 6.118 6,013 6,118 6,894 5,599 70 288 Total Restricted Funds 19,851 18,664 Unrestricted Funds Free Reserves Designated Funds Total Unrestricted Funds Total Charity Funds 13 79,950 62,370 142,320 90,723 155,508 246.231 162.171 264 895 Approved by the Claudia Brooks, Treasurer and Trus oard of Trustees ee l October 2024 Michael Elks, Chairman and Trustee ,olf 1 October 2024
The Linden Lodge Charitable Trust (A Charitable Incorporated Oryanisation Notes to the Financial Statements For the year ended 31 December 2023 1. Accounting Policies The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. Basis of preparation The financial statements have been prepared on an accrual basis in accordance with Accounting and Reporting by Charities". Statefflent of Recommended Practice applicable to harities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019) - (Charities SORP (FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and applicable regulations. Linden Lodge Charitable Trust meets the definitson of a public benefrt entty under FRS 102. The financial statements are prepared in sterting which is fundional currency of the charity and rounded to the nearest pound. Judgement and key sources of estimation uncertainty In the application of the Charity's accounting policies, the Charity is required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors thal are considered lo be relevant. Actual results may drffer from these eslimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the penod in which the estimate is revised where the revision affects only that period, or in the period of the vIsion and future periods where the revision affects both current and future periods. Preparation of the accounts on a going concem basis Tne unaen Lo(Jge cnaiiiable Tlusi is a going concerri. Income recognition All incoming reSoUrS are induded on the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount Gan be quantified with reasonable accuracy. Grants and donations are only included in the SOFA when the general income recognition criteria are fft. Interest includes all amounts received to 31 Decembef 2023. There has been no offsetting of assets and liabilities, or income and expenses, unless required or pemitted by the FRS 102 SORP or FRS 102. Friends, subscriptions are recognised as income eamed from the provision of goods and services as income from charitable activrties.
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation) Notes to the Financial Ststements (continued) For the year 31 December 2023 1. Accounting Policies (continued) Donated services and faGilities Donated ServIS and facilities are included in the SOFA when reiVed at the value of the gfft to the charity provided the value of the gift can be measured reliably Volunteer help The value of any voluntary help received is not induded in the accounts but is described in the Trustees, annual report. Cash at bank and in hand Cash at bank and in hand represents bank accounts vthere funds are available on demand. Debtors Debtors are recognised at their settlement amount, less any provision for non-recoverabilily. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the fLrture cash receipt where such discounting is material. Creditors and Provisions Creditors and provisions are recognised where Ihe charity has a present obligation resutting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credrtors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Tangible Fixed Assets The charity does not hold any tangible fixed assets. Expenditure recognition Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlemenl will be required and the amount of the obligation can be measured reliably. Expenditure is classrfth under the following adivity headings: Raising fijnds comprise the costs of fundraising events. Expenditure on charitable activrties includes the costs of activities undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. io
The Linden Lodge Charitable Trust IA Charitable InGorporated Organisation) Notes to the Financial Statements (continued) For the year ended 31 December 2023 1. Accounting Policies Icontinued) Grants payable The Trustees apply the funds of The Linden Lodge Charitable Trust al their discretion and in accordance with the charitable purposes and objectives of the charity. Grants are therefore only granted to assist in the education of individual students of Linden Lodge School or provide extras to enhance their education at the school. Grants are only made for items that would not othetwise be part of the statutory provision. Grants are considered by all of the Trustees at their regular meetings. Decisions regarding regular grants {e.g. music lessons) are reviewed annually by the Trustees while others are considered in detail when requested. Taxation The Charity is an exempt charity wrthin the meaning of schedule 3 of the Charrties Act 2011 and is Gonsidered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010. Accordingly, it is potentially exempt from taxation in respect of income and capital gains received to the extent that such in¢ome orgains are applied to exclusively charrtable purposes. No provision for taxation has been made in these financial ststements. 2. Donations 2023 Unrestricted Funds 2023 Restrictsd Funds 2023 Total 2022 Total Donations and legacies Individuals Trusts Friends subscriptions 14,720 7,641 25,000 22,361 25,000 110 47,471 62.824 90,000 360 153,184 110 14.830 32,641 3. Other Trading Activities 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2022 Total Fundraising Events Open Gardens 17,123 17,123 7,495 li
The Linden Lodge Charitablo Trust (A Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2023 4. Investment income 2023 UnrestriGted Funds 2023 Restricted Funds 2023 Total 2022 Total Bank Interest 3.464 3,464 523 5. Cost of Raising Funds 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2022 Total Cost of events 1.285 42 1,327 6. Charitable Expenditure 2023 Unrestricted Funds 2023 Restrict8d Funds 2023 Total 2022 Total Playground Music Lessons Contribution5 made to school equipment Past pupils Riding Events and Other 34,710 34,710 10,660 133.147 6,984 10.660 111,927 5,313 117,240 881 4,367 218 168,076 12,252 906 2,430 551 156,270 4.367 218 41,122 126.954 12
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation Notes to the Financial Statsments {continued) For the year 31 December 2023 7. Support Costs 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2022 Total Independent Examiner Consultant Fundraiser IT costs Insurance Other 850 850 790 288 277 230 98 431 98 431 1,379 1,379 1,585 8. Trustees The Trustees of the Tnjst were not paid or received any other benefits from employmenl with the charity in the year12022 £nil). Two Trustees were reimbursed expenses of £876, relating to fundraising costs during the year {2022 - TV Trustees £1.112) No Trustee received payment for professional or other ServIS supp5ied to the charity (2022 £nil). 9. Transactlons and related parties There were no material related party transactions during the year. 10. Cash and Cash Equivalents 2023 Total 2022 Total Cash in hand and at bank 163.507 264,760 The Trust owns no other assets than the Gash shown above. 11. Debtors 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2022 Total Prepa expendlture Accrued income 144 144 99 806 905 144 144 13
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation) Notes to the Financial Statements Icontinued) For the year 31 December 2023 12. Creditors 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2022 Total Trade creditors Independent Examiner 630 850 1,480 630 850 1,480 (201 790 770 13. Funds Net movement of funds, included in the ab)ve are as follows" Balance Incoming Resources Resources Expended Transfer between Funds Balance 31 December 2023 January 2023 Unrestricted Funds Free reserves (Note 1) Designated Funds Major Donations Library Information Technology {Minerva) Total Designated Funds Total Unrestricted 246,231 Funds 90,723 35,417 (30.637) (15,553) 79,950 112,500 (73,138) 39,362 20,000 (25,843) 5,843 23,008 23,008 155,508 (98.981) 62,370 35,417 1129,6181 (9,710) 142,320 Designated Funds The Major donations fund represents major funds received to be spent on fiJiure projects. The renovation of the library woject was completed in earfy 2023. 14
The Linden Lodge Charilable Trust IA Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2023 12. Funds (continued) Designated Funds (continued) The transfer of funds from unrestricted to restricted funds is to cover a shortfall in the Playground restricted fund. The transfer of fijnds from unrestricted to designated is to cover shortfall in the Library DeSnated Fund. Both projects were completed in 2023. Restricted Funds Balance Incoming Resources Resources Expended Transfer between Funds Balance 31 Decembor 2023 January 2023 Restricted Funds Isobel Centre Fund 5,364 2,000 (5,313) 2,051 Playground 25.000 (34,710) 9,710 Bradshaw Music Fund 6,118 6,118 Restricted Books 5,641 (42) 5,599 Past Pupils Richley Fund Total Restricted Funds 18.664 Total Funds 264,895 6,894 {881) 6,013 288 218 70 32,641 68,058 41,164 (170.782 19.851 162,171 Restricted Funds The Isobel Centre Fund represents money raised for specialised equipment for use in the Centre at Linden Lodge School. The centre is being used by the families of the students at the school and those children supported by Wandsworth Sensory Support Service. The link with WSSS came to an end in 2024. The Bradshaw Music Fund represerrts the proceeds of a fundraising endeavotjr by a music teacher specrfically for music equipment at the school. Further funds have been raised and will also be used for musical equipment. 15
The Linden Lodge Charitsble Trust {A Charitable Incorporated Oryanisation) Notes to the Financial Statements (continued) For the year 31 December 2023 13. Funds (contlnued) The Past Pupils fund represents funds raised specifically to be spent on past pupils of the school. The Playground Fund represents grants received towards the total funds required to build the new sensory playground. All of the funds raised are reslncted to the project. The project was completed in 2023. The Restricted Book Fund represents funds raised specffically to fund sensory books. A funding appeal was launched in December 2023. The Richley fiJnd represents donations specifically towards the running of Richley House al Linden Lodge School. The pupils wtho live in this facility recommend ways to use these funds with the Trustees, approval. During the year a purchase for £218 was made {2022 £Nil). 14. Capital Commitinents The Trust had a capital commitment of £9.346 to fund Eye Gaze computers at the end of the year12022 £nil). 16