Linden Lodge Charitable Trust A Specialisl Sensory & Physic.al College The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Annual Report and Financial Ststements For the year ended 31 December 2024 Charity Number 1168169
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Contents of the Financial Statements For the year ended 31 December 2024 Report of the Trustees 1 to5 Independent Examiner's 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 2024 The Trustees of The Linden Lodge Charitable Trust present their annual report, together with the independently examined financial statements of the charity for the year ended 31 December 2024. 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 Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). REFERENCE AND ADMINISTRATIVE DETAILS Registered charity number 1168169 Princlpal Address 61 Princes Way, Wimbledon Park, London SW19 6JB. Truste8S The Trustees serving during the year 8nd to the date of this report were as follows.. Tim Bowen - Chairman (from 16 July 2025) Monique Blase Claudia Brooks - Treasurer Maddie Cannon (from 23 May 2023 and resigned 1 October 2024) Michael Elks (until 16 July 2025) Dr Christopher Elliott (from 24 January 2024) Pamela Green (until July 2024 and re-appointed 16 July 2025) Anita Lewisohn (until July 2023 and re-appointed 16 July 2024) Peter Shaw Sarah Wilson (resigned as a trustee 16 May 2024) Sally Winfield Charity Secretary Peter Shaw Independent Examlner Andrea L Kibble FCCA For and on behalf of A K Accounting Solutions Limited Chartered Certified Accountants Ferneberga House Alexandra Road Farnborough GU14 6DQ
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Report of the Trustees (continued) For the year ended 31 December 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The Linden Lodge Charitable Trust (the Trust) is a charitable incorporated organisation (CIO) constituted on 11 July 2016 and registered with the charity commission on that date. Recruitment 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 constitution. Induction and training of new Trustees The current Trustees are all familiar with, and closely involved in the work of the 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 receive no remuneration or other benefits. The Trust has no employees. There is a child protection policy in place. Disclosure and Barring Service checks are carried out on all Trustees every two 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 under 25 who have sensory impairment andlor are otherwise disabled, and their immediate families, and past pupils of Linden Lodge School and their immediate families. Public beneflt The Trust is mindful of the Charity Commission's guidance on public benefit. How our actlvltles deliver public beneflt 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 wilh 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 enhance their education at the SGhool. 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. Decisions 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 (A Charitable Incorporated Organisation) Report of the Trustees (continued) For the year ended 31 December 2024 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 its objects. ACHIEVEMENT AND PERFORMANCE Charitable Activities During 2024, with the help of a large donation from SAV Group, the Trust facilitated the funding of the refurbishment of RiGhley House, the boarding house with expenditure of £104,626. Furthermore, £14,246 was spend on AAC devices which are a useful learning tools when it comes to sensory impairment. The Trust raised £92,860 in preparation for the refurbishment of the SPACe performance area which was commenced in 2025. During the year, the Trust paid for pupils, music lessons as well as multi-pupil sessions of horse riding lessons. FINANCIAL REVIEW The Trust has funds of £322,766 at the end of the year of which £183,651 are restricted funds. The unrestricted funds include funds earmarked 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 to make the accounts more transparent. These funds were raised or donated for general purposes allowing the trustees to prioritise their usage, Risk management The Trustees are mindful of the Risk Management guidance given by the Charity Commission and have completed an in depth review of risk in 2025. Commitments 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 Governors of School, the Executors of the multi- academy Trust and the Parent Teacher group.
The Linden Lodge Charitsble Trust (A Charitsble Incorporated Organisation) Report of the Trustees (continued) Year ended 31 December 2024 Reserves policy The Trust makes ongoing commitments from year to year and thus maintains a minimum balance of Cash at Bank of approximately £35,000 to ensure that these 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 concern and the aims and objectives and activities will continue. The Trust wi51 continue to be mindful of and follow the Government Guidelines. Principal sources of funds Funding for the Gharity is secured through individual donors, trusts and fund-raising events. In 2024, the Trustees are particularly grateful to the following donors.. Donations SAV Group Marion Foundation AS & Mrs EM Lloyd Charitable Trust C and SJ Smith Charitable Fund Van Mesdag Fund Anonymous donors and the many friends, donors and volunteers who generously supported our many activities. Future Plans Important areas for development in 2025 are the refurbishment of the performance space and future technology projects. With the return to 'normality" after the pandemic the Charity will be developing new fundraising activities.
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Report of the Trustees {continued) Year ended 31 December 2024 Statement of Trustees Responsibllities The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practice) 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 the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles 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 concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable aGcuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitution. 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. Signed on behalf of the Trustees of Llnden Lodge Charltable Trust T Bowe Trustee C Brooks - Treasurer and Trustee 30 Septe 30 September 2025
Independent Examiner's Report To the Trustees of The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) For the year ended 31 December 2024 I report to the Trustees on my examination of the accounts of the Linden Lodge Charitable Trust for the year ended 31 December 2024, which are set out on pages 7 to 16. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 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 section 145(5)(b) of the 2011 Act. Independent examlnerfs report I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: (1) accounting records were not kept in respect of the Charity as required by section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. (2) (3) I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Andrea L Kibble FCCA A K Accounting Solutions Limited Chartered Certified Accountants Ferneberga House Alexandra Road Farnborough GU14 6DQ 30 September 2025
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Statement of Financial Activities For the year ended 31 December 2024 2024 Unrestrictsd 2024 Restricted 2024 Total 2023 Total Notès Funds Fund8 Income: Donations, legacies and grants Other Trading Activities Investments 10,441 22,119 271,209 281,650 22,119 47,471 17,123 3,464 10.374 Total 271209 314 143 Expondlture on: Raising Funds Charitable Activities Support Costs Total 4,214 40,172 1,753 20 4,234 147,561 1753 1,327 168,076 1,379 170 782 107.389 107 409 Net Income {èxpenditurel Other recognlsed galn8 (Ios8081 Net movement in Fund8 {3,2051 163,800 160,595 1102,724) 13 13,205) 163,800 160,59S (102,724) Reconclllatlon of Fund8: Total Fund8 broughtfonNard Tran8fer betrbveen funds 142,320 19,851 162,171 264.895 Total fund• ¢arrl•d forward 139 115 183 661 322 766 162 171 The notes on pages 9 to 16 form part of these financial statements
The Llnden Lodge Charitable Trust (A Charitable Incorporated Organisation) Balance Sheet For the year ended 31 December 2024 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Notes Assets Cash at Bank Debtors 10 11 139,828 185 140,015 900 183,651 323,479 185 323,666 900 163,507 144 163,651 1,480 183,651 Creditors 12 Total Net Assets 139,115 183651 322 766 162,171 Flnanced by: Funds Restrlcted Funds Isobel Centre Music Fund Past Pupils Book Fund SPACe Fund SAV Fund Other Total Restricted Funds 13 2,051 5,369 5,273 7,654 92,860 70,374 70 2,051 6,118 6,013 5.599 70 183,651 19,851 Unrestricted Fundg Free Reserves Designated Funds Total Unrestricted Funds Total Charity Funds 13 90,993 48,122 139115 79,950 62,370 142,320 322 766 162,171 Approved by the Board of Trustees Claudia Brooks, Treasurer and Trustee 30 Sept er 202 Tim Bowen, Chairman and Twstee
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Notes to the Financial Statements For the year ended 31 December 2024 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.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), 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 definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling which is the functional Gurrency of the charity and rounded to the nearest pound. Judgement and key source5 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 that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Preparation of the accounts on a going concern basls The Linden Lodge Charitable Trust Is a going concern. Income recognition All incoming resources are included on the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants and donations are only included in the SOFA when the general income recognition criteria are met. Interest includes all amounts received to 31 December 2023. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Friends, subscriptions are recognised as income earned from the provision of goods and services as income from charitable aGtivities.
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2024 1. Accounting Policies (continued) Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Volunteer help The value of any iioluntary help received is not included 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 where funds are available on demand. Debtors Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material. Credltors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Tanglble 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 settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Raising funds comprise the costs of fundraising events. Expenditure on charitable activities 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 (A Charitsble Incorporated Organisation) Notes to the Financial Statements (continued) For the year ended 31 December 2024 1. Accounting Policles (continued) Grants payable 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 Gharity. 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 otherwise 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 within the meaning of schedule 3 of the Charities Act 2011 and is Considered 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 incorne or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements. 2. Donations 2024 U nrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Donations and legacies Individuals Trusts Friends subscriptions 10,031 86,209 185,000 96,240 185,000 410 281,650 22,361 25,000 110 47,471 410 10,441 271,209 3. Other Trading Actlvlties 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Fundraising Events Open Gardensl Bridge Event 22,119 22,119 17,123 11
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2024 4. Investment income 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Bank Interest 10,374 10,374 3,464 5. Cost of Raising Funds 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Cost of events 4,214 20 4,234 1,327 6. Charltable Expenditure 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Playground Music Lessons Lontributions made to school equipment Past pupils Outings and Activities 34,710 10,660 7,090 7,090 26,403 106,649 740 133,052 740 6,679 117,240 881 4,585 6,679 40,172 107,389 147,561 168,076 12
The Linden Lodge Charitable Trust IA Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2024 7. Support Costs 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Independent Examiner IT costs Insurance Other 900 144 697 12 1,753 900 144 697 12 1,753 850 98 431 1,379 8. Trustees The Trustees of the Trust were not paid or received any other benefits from employment with the charity in the year (2023 £nil). Two Trustees were reimbursed expenses of £648, relating to fundraising costs during the year (2023 - Two Trustees £876). No Trustee reiVed payment for professional or other services supplied to the charity (2023 £nil). 9. Transactions and related parties There were no material related party transactions during the year. 10. Cash and Cash Equivalents 2024 Total 2023 Total Cash in hand and at bank 323 479 163 507 The Trust owns no other assets than the cash shown above. 11. Debtors 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Prepaid expenditure Accrued income 187 187 144 187 187 144 13
The Linden Lodge Charitable Trust (A Charitsble Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2024 12. Creditors 2024 U nrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total Trade creditors Independent Examiner 630 850 1,480 900 900 900 900 13. Funds Net movement of funds, included in the above are as follows.. Balance Incomlng Resources Resources Expended Transfer between Funds Balance 31 December 2024 January 2024 Unrestricted Funds Free reserves (Note 1) Designated Funds Major Donations 79,950 42,934 (31,891) 90,993 39,362 (14,248) 25,114 Information Technology (Minerva) Total Designated Funds Total Unrestricted 142,320 Funds 23,008 23,008 62,370 (14,248) 48,122 42,934 (46,139) 139,115 Designated Funds The Major donations fund represents major funds received to be spent on future projects. 14
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Notes to the Financial Statements (continued) For the year 31 December 2024 13. Funds {contlnued) Restricted Funds Balance Incoming Resources Resources Expended Transfer between Funds Balance 31 December 2024 January 2024 Restricted Funds Isobel Centre Fund 2,051 2,051 Bradshaw Music Fund 6,118 (749) 5,369 Restricted Books 5,599 3,349 (1,294) 7,654 Past Pupils 6,013 (740) 5,273 Richley Fund 70 70 SAV Fund 175,000 (104,626) 70,374 SPACé 92.860 92,860 Total Restricted Funds 271209 107 409 183 651 322,766 Total Funds 162.171 314,143 (153,548) 15
The Linden Lodge Charitable Trust (A Charitable Incorporated Organisation) Notes to the Financial Ststements (continued) For the year 31 December 2024 13. Funds (continued 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 represents the proceeds of a fundraising endeavour by a music teaGher specifically for music equipment at the school. Further funds have been raised and will also be used for musical equipment. The Restricted Book Fund represents funds raised specifically to fund sensory books. A funding appeal was launched in December 2023. Further funds were raised in 2024, The Past Pupils fund represents funds raised specifically to be spent on past pupils of the school. The Restricted Book Fund represents funds raised specifically to fund sensory books. A funding appeal was launched in December 2023. Further funds were raised in 2024. The SAV Fund represents the donation of £175,000 received from SAV Group primarily to be used for the refurbishment of Richley House. No further funds will be raised for this fund. The SPACe Fund represents funds raised for the refurbishment of the Sports and Entertainment space. It is expected that further funds will be raised in 2025. The Richley fund represents donations specifically towards the running of Richley House at Linden Lodge School. The pupils who live in this facility recommend ways to use these funds with the Trustees, approval. During the year a purchase for £NIL was made (2023 £218). 14. Capital Commitments The Trust had a capital commitment of £8,752 to fund A4C devices at the end of the year (2023 £9,346). 16