REGISTERED CHAIUTY NUMBER.. 1168801 lieport of the Trust¢es Unaudlted Flnanclal SIAteJneRts For The Year Ended 30 Sep¢emb¢r 2025 for The Orehard Dementla Centrt Fuller Spurling Mill House 58 Guildford Slr¢¢t Chertsey SuiTey KT16 9BE
The Orchard Dementla Ceutre Contents of the Financial Ststement$ For The Ye&r Ended 30 September 2025 P4g¢ Repurtofthe Trustees IndepeAd¢nt Egmlnet'8 Report St#tement of Flnancial Actfvltles Balance Slet Notei to the Financlal Statements 7 to 11 Detailed Ststtment of Flttaknctsl Aetivities 12 to 13
TILe OrchardD¢melltla Ceiitre Report of the Trustees ForThe YeY4r Ended 30 September 2025 Th¢ twstees present their report with Ihe financial statetn¢Tht$ of th¢ ¢harity for the year ended JO Septe[nIr 2025. The ttu8iees have adoped the PTOViSiOnS of AccountEng and Rcportins by Charities.. Stat¢mtnt of ReeommeThded Pi'actice applicable to chariti pffp•ritt8 their È¢couttts in accordance iyitb th¢ Finan¢ial R¢portin8 Standard applicable in the UK and R¢public of ILEl2lld (FRS 1021 (effective l JaDUW 2019). OBJECTIVFS AND AcfiviTIES Objective5 and aim5 Th¢ objtcliVe5 and oimg of the charity to support persons siiffcring from dcmentia and their carers by the provistott of telief and day care facilitics, with the objectivt of j[nproln8 the too(fitions of life such persons, for th¢ public Fnefit in the parish of Ch¢Fts¢y aT sUrU1ng aru$ by sch meaJs a8 are exclusively chaTAtAble. Slgttlficatkt actlvlrfes Provision of.. Day ¢¢ntre r¢spit¢ care forthos¢ livin8 With d¢m¢ntia Stgnp05ting atid support for carcr8 and familics 8aftguarding of vuln¢Tabl¢ adu115 Provision of stimulating activitie8 to promore independent livillg and Tetelllion of life ski115 Promotion of Tetention of social skills Provide support And #dvice fortarers Volunteer5 W¢ continue to b¢ inimensely gral¢ful to all oui. loyal volunt¢er.% 501n¢ who ha with us for s¢veTal ycays, atKi without whom it would be mpossIble io offer such a caritt& loviog and professional environment for c&rers of Ihose living with dementia. OLTr volunteers take on many roles within TODC, from handyman. maintenance, meals preparation alld setVice,joinn8 on days oui arranging )ndpattieipating in ¢ntertaEnment and oY¢tall care and wellbeittg. Th¢ continued suppDrt of volunteets is Ccial for TODC to be able to cominue to provide such high gtalldards of care for cveryone. ACHIEVEMENTS AND PERFORMAF4CE Charllable act&tIeS Ow ninth yw began where the prcvious year left off. We continu¢ to be i4 a good fEnallcial positii>n, our staffing l¢Yel$ are more Iban adequot¢. and we hav¢ taken on tmv thr{ghoUl the year a$ iNuired. We continue to havc thc $upp)rt ofmaDyvoIuDtecrs and we are cortfithnt oFattother succ¢55ful year ahead. The ¢entr¢ ¢ontinues to be managed v¢ry prof¢ssiollally by Matth¢w alld Shirley, aDd they have th¢ full support of all the Tnte£s. THe Tiwiees would like to r¢gister their thanks 10 Ibem IkNh for their dedicatioll and passion lo ensure tliat TODC 15 tIL¢ best it could be over the pgst 9 y&grs.. As membeJ¥ of sraff aT volunteers have left TODC throughout ih¢ yEar we have beeD able to replace Ilwn wÈth dcdicatcd and diligettt people. being able to cmploy some younger mets to our i¢a]n which will bode well for the t1 olth¢ Cetre. Duc to the illcrvases in both the national msnimum wage and employ¢Vs M cothttibutions, we may have to increase our harge5 agJ5R in the new year. This will enable us to contillue lo provide Ike 5evels uFseryi¢e which we imme1]Y proud of, whilsL a¢ the 5uJne time payin¥ OUT Staff abDV¢ th¢ minimum wage and impt)rt¥ttilyt we will blill be 1reMelY competitive within OUT sectOT fordemenlia day ea facilities. Th¢ future of TODC TCtnai118 Very positive and we ik forward lo out 10th ye&rin 2026. Page I
Th¢ Or¢bard Centr¢ RepDrt olthe Trustees For The Yexr Ended 30 SeptEThber 2025 FINANCIAL REVIEW Re5erve5 policy Ihe LhaTity's policy on reserves i5 to ¢stabli5h a fvnd wliicl) aJnouBts to 12 month5 Worth of costs Iffxed and voriablc). This amounis to circa È210,000. Our cutyentres¢rv¢s are very IghtlY higher. The chttrity ¢xist$ for &nd ss fvTLd¢d by the service useT5' and whilst not for profit. it is tun on & commcrcial basis being able to sustain itsell'wtihout th¢ relianr¢ on GhDrilabk donatiotts or 3dditiOTLJI fund lSing. y donations and OT fi12Nls are ud exclusively for the dir¢et benefit of our clients. on events, day trips, centre improvements and additional equip]n¢nt as [rded. We e fillats¢i#Lly.%table and see no reason why thLS will not continue the as the needs of our 8eThices continue to bc bigb demand.. STRUCTUIIE. GOVERNANCE AND MANAGEhlENT Governlng dncument 7Tr chariry is constithtcd a5 a Charitable Tncorporaled Organisation under a con8t¥tution dated 27 July 2016. 11 is registered charity, numb¢r 1168801. R¢¢ruitm¢nt and appoiatment of new trll$t¢t$ TateeS are selected ahd invited to join the boatti of Tru%tee% by ¢KT5ting TN%tee%, and th¢ appoiniThent of TnL8tees is vtstcd with ihc TN8tccs. Key positions of Ttcasurer and Chair arc also clccted by fellow Irust¢es. Org#nl$atlonaT Btruethre The d8y to day mBnagtmenl ofthe charity is overseeTr by the Trustees del¢gat¢ autlKbrity to the etntre manager and depManagcr. REfERENCE AND ADMtNISTRATINT DETAIIS Registered Ch*rlty number It68801 Prineipal &ddre$$ Stsin¢B Lane Ch¢rt5ey Surrey KT16 8PS TTU5tee5 D J Shepherd Choir N Thompsott Tasur C V Back Secttt#ry M RalmanÉ EANeary M T Harnden (appointed 18.11.24) Jndtpendent Exgminer Susan M Kealle FCA Fuller Spurlins Mill House 58 Guildford Stre¢t Cher Suts¢y KT169BE Page 2
Tke Orchard DemeRtla Centre Reportof tht TtrusteÉs For The Year Endtd 30 September 2025 Approved by orderof the lId0f tntee& on 27 Ap.ril 2026 . and signed on its behalf by.. herd- Thjst Page 3
llRdepedeDt ExarnbLerls Report to the Tru51¢t$ of The OrchArd Dementia Centre Indepedtht examlner's report to the trustees of The Orehxrd Demelltia Centre report lo th¢ charity truste¢5 on rny exarninalion of the accounts of The Or¢hard Dementia Centre (th¢ TTUStI for tl year ended 30 September 2025. Responslbllltles and bas15 olreport As the charity tnjstees of the Tst you arc responsible for tILe prpar4tioTr of the accounis LN accordanc¢ with the requirements of the ChaTilies Act 2011 Ohe Act,). l prt in re5t of my examanation of the Thjsvs accounts carrityj i>ul under S¢¢tioll 145 of the Act and in GJTryfftg oui Iny examination I have followcd 911 &pplie#ble Di10S givcn by thc Charity Commission under S¢cti(bn 145(5)(b) of the Act. Indepelldellt examlner s sttttemeTht Since your ¢harity's grts5s ihcome exceeded £250,QOO yow examiner mst bc a memt¢r of a listed body. W can rottfimi th81 1 am qualified to uttdenake the examitsalion because I am a member of the Inslitute of charteT Attounthnl$ in England and Walcs. which i8 onc of thc li51cd bodie5. I have complekd my cxamination. T confimi that no material matter5 liave com¢ to my attcntion in Connecti With the xatnination glving mc cau5E to IKIicvG that in matciial Jr6PCCt'. counlit)g record5 were not ktpt inrespect of the Trustas reqlled by Section 130 of the Acl,. or the i¢tounis do not acwrd with ihos¢ records- or Ihe accounts do ttot comply witb the wlic&ble r¢quir¢mmt$ ¢on¢¢ming th¢ fomi and content of a¢¢ounts s¢t out in th¢ Chatitie5 (Ac¢ounts and Kcports} Regulation5 2008 other than any reqIreMent that the ac¢ouJ)18 give a tn alld fairviewwhkch is Jot a m8tt¢r ¢onsid¢red 8$ part of on ind¢p¢ndrut ¢xamiiwlion. I have llo corlcerns and have come aLr055 no oth¢T mHtters in connection with the exai)JitJatioll tt) whlch alt¢ntton slLovld b¢ drawn in this r¢port in order to eThable aproper uttderstandin8 of th¢ a¢¢ouTLt5 to bc re&che Su5all M K¢ FCA Fuller Spurlittg Mill House 58 Guildfoul Sttrct Chertsey sU¢Y KT16 9BE Dale.. Page 4
The Orthard DeentIa Centre Statement of FItIalArIaWlties For The ye Ended 30 September 2025 30.9.25 Total fund5 30.9.24 Total nds Unr¢stri¢t fund Restricted nd Not¢$ INCOME AND ENDOWMENTS FROM Donations and leExies 9,064 19,400 28,464 57,151 Ch•ritabl¢ ictlyttles Day Centre 318J80 318,380 294,636 Investmt income 5222 5.222 5,338 Total 332,666 19,41X 352,066 357,125 EXPENDITURE ON Charitable Aetlvitie5 Dky Ccntre Suppoit Costs 257,809 55,895 33 J05 291.114 55,895 201.685 63,15D To*21 313,704 33,305 347,009 324,835 NET INCOThWiEXPENDITURV.) 18,962 {13,905} 5,057 32.290 RECOP4CILIATRON OF TVNDS Tot81 fijnds bttsughl forward 23S.805 35,057 270,862 238,572 T(yfAL FUNDS CARRJED FORWARD 254,767 21.152 275.919 270,862 TheJM)tes fomi part of the8e fillallcial statements Page 5
The OrehHrd Dementi# C¢ntr¢ BAloTree Sheet 30 September2Q25 30,9.25 TolaL d8 30.9.24 Total fvnd5 Unrestricted fvnd K¢strictrd fi]nd Not¢s Tan8Lble assets 521 6,904 7,425 10.733 CURRENT ASSETS Debtors Cash at &tEd irj hartd 31,250 231,640 1.380 12,868 32,630 244,508 30,772 239,384 262,890 14.248 277,138 270,156 CREDITORS Amounts fallig due within oneyear io 18,644) {8,6441 {10.0271 T CURRENT ASSETS 254246 14.248 268,494 260,129 TOTAL ASSfiTS LESS CURRETrrr LIABILITIES 254,767 21,152 275,919 270,862 NET Assrrs 254.767 21,152 275,919 270,862 FUNDS Unrestricted funds Rcstriclcd funds 254,767 21.152 235,805 35,057 TOTAL FUNDS 275,919 270,862 The financial statsmcnts were apptovel by the Bofjrd of Trust$ a]Ml authorised for i55Ue 27 Aprfl . and were 5i8lledoJJ kts Ixhalf by.. eplth- Trustee The noles fonnpartof these fJDancial slAt¢mffit5 Page 6
The Orchlrd Dementi# Centre Notes tsb the Flnancffial StAlesnent5 ForThe YearEnded 30 September 2025 ACCOUNfiNG POLICIES B18 of prtpgrthg the IlrÈAnelal statements Thc fanCial statcmcnt5 of the charity. whith is * publi¢ benefit entiry ullder FRS 102, have been prq)Hr¢d it) aecordancc with tht Ch#iiti¢s SORP (FRS 102) 'Accounting and Reporting by Chatilies.. Slalement of Rccomtncndttd Practicc applivablc to charilics prepaiing theiT accounts in ac¢ordartce with the Financial ReportlDg Stsndard applicable iii the UK R¢pthlic of Ireland (FRS 1021 leffective l January 2019),. Reportittg Stand8rd 102 The Financial Reportittg Standard applicabl¢ iii the UK and Rcpubli¢ of Ireland, and ihe Charities Act 2011. The fanCIal 51alemenls have Ee¢n prepared uttdey the hisiorit81 c4)st convention. Income All intome is reco8nised in the 8tatrnient of Trinancial ActivitÉes 0ce the charity ha5 ffllitlem¢nt to the fund$. Lt is probable that the income will be received and the amount can be measured reliably. Expendltwe Liabilities are retognised as expendihkre as soon as thth¥ is a legol OT ¢onstru¢iive obligation committing the chlty 10 thgt expenditure. it l8 probablc itt a Irattsfer of e£onomic benefirs will be required in settlement alld the amount of the obli8tlioTr can bB measured liably. Expenditure is account¢d for on an accrusls basi8 Hnd hBs been rlassifi¢d UlldEr headings Ihat aggregate all cost re18ted to Ihe category. Where costs canM>L be directly attributed to parliClar headings they hav¢ be¢ll &llocat¢d to activitics on a basis consistent with the use of Tanglble fixed ass¢ts DEpreciation is provided at the following otthual rates ift order to ry7te off each asset ov¢r its ¢stimated u5efvl life. Fix¢ure8 and rtttings Computer equiprn¢nt 20Q/a on c05t 330/0 on cost T4XOtton Thc charity is exempt fromtax its charitable a¢tivitie5, Flljhd accountlng UJJrestri¢led funds canbe used iti a¢¢ordance with the d]atitable objectives &t th¢ dis¢r¢tion ofihe trusiees. Restricted funds Can only be used for particular restricted purposes within the obje¢ts of the Charity. Resti7clions ¥ri5ewhcn SPEcified by Ihedonor orwken fijttds raised for particlarItSlriCted putpose$. Further explartation of thellature andp¢ of¢ach fund is sncluded in the notcs to the finEttcial stat¢meThts. Penslon cost& and tsther post-reÉtremeDt ben¢tits Th¢ charity operates a d¢fiTd contrthbution pensioll schem& Contrilwtions paydbl¢ to the charity'$ pettsion scheme are ¢hHrged to the Si#t¢m¢nt of FiDall¢ial Activities in thepejiod to which they TetE. Pag¢ 7 tontinued..
The Orchard DementlY4 Centre Notes to the Mnan¢i•l Statsmertts- eontillued For The Yèar Ended 30 September 2025 INVESTMENT IPICOME 30.9.25 30.9.24 Deposit account inter¢yt 5.222 5,338 SUPPORT COSTS Govemante ¢osis Management Tota15 Day C6ntr¢ Support Costs 4,864 55,895 1,740 6,60 55,895 60,759 1.740 62,499 TRUSTEESI REMUNERATION AND BENEFITS There w¢re no trust¢es' remutmtion or other b¢n¢fits for the year endcd 30 Septenthcr 2025 for liw year 30 Scplcmbcr2024. Trnstees expenses were no trÈJstees' expeoses paid for the year ended 30 8¢pt¢mb¢T 2025 nor for the yeAr eudeil 30 September 2024. STAFF COSTS The k¢y manwi)wit personnel of the clwity comprise th¢ manager d¢puty man#ger. The lotal remuneralion of the key management personnel of the charity 8thOUttted to £56,717 (2024.. £53,970). The average fftumberof employeeB thiring the yearwas 14 (2024.. 131 No employees re¢eiv¢d ¢]lUMents in excess of £60,1100. COMPARATtVES FOR THE STATEMENf OF FINANCIAL ACTIVtTtES utrICted fijttd R¢sirifjkd filnd Totol bjnds COME AND ENDOWMEf4TS FROM Donations and legacies 18,150 39.001 57.151 Charltabl¢ a¢tlvld Day Centr¢ 294.636 2fy1,636 Investsnent income 5,338 5,338 Tot#1 318,124 39,OOL 357,125 EXPENDITURE ON Charltable actlvltles Day C¢ntr¢ Support Costs 242,713 58,385 18,972 4.765 261.685 63,150 TotAI 301,098 23,737 324,835 NET ITrICOM 17,026 15.264 32,290 Page 8 contsou¢d...
The OrcJLard Dementla Centre Notes to tht FlnatL¢i8lStstements- ¢ontittlled For The Year Endtd 30 September 2025 COMPARATIVLS FOR THE STATKMETrll OF FINANCIAL ACTIVITIES- ¢tbtstlnu¢d Unrestricted fund Re8trict¢d fund Total RECONCILIATION OF FUNDS Total fijnth brought fonvanl 218,779 19,793 238,572 TOTAL FUNDS CARR]ED FORWAIiD 235.805 35,057 270.862 REsfRICTED fuNDS In 2018 £1.646 reslricted fund5 were receiv for the puOseS of pur¢lLasing kitrheTh equipmcnt for the day centre. which was compleied in 2018 and this has now been llY dq)rt¢iatcd ov¢rthe usefijl life of the ogset. In 2020 £1,thO restricted fi]nd9 were receivrd for the purpose of purth&sillg new dining tables for ihe day cenlrc, whicki wer¢ piwha5ed in 2020 and ar¢ being depreciated over th¢ us¢ful life of th¢ gsset. In 2022 a fijrther conlributiot) of £2.415 was weived towards a SeDs0ry TELbl< Expenditure 8mounled to £5.940 OELtrips oui, Core costs, covid control a[ depreCI10n on testrt¢ted 8ssets. Tn 2023 a 8raTht of £20,iKIO was received for new equipment, daytrips forelients attd newblill(ts. D6lails of ¢h¢ omounts spent are shown in note I l. In 2024. ¥raThts totslling £39,QOO were recc1v for i sthff thristmas party, ll¢w ¢arpets. 51aff trdiniThg, trips entertainment. a new defjbrillalor allda ii¢w boil. The balance of Restiicted Futtds algo ghown indetstl in note I l. TANCIBLE FID ASSETS Fixtures and rIttings Computer equipment Totals cosr At l orflyb 2024 Additions 24.886 557 4,005 567 28,891 1,124 At 30 Septemb¢r2025 25.443 4,572 30.015 DEPRKCIATION At l October2024 Charg¢ fDT ye 15,192 3,850 2.966 582 18,158 4,432 At 30 SepteTt)bET 2025 19.042 3,548 22,590 NET BOOK VALUE At 30 September 2025 6,401 1,024 7.425 At 30 8¢plember2024 1.039 10,733 Pag¢ 9 ¢ontfftued...
The Oichard De¢th* Centre Notes to the FlllAntlol Statements- ¢onthiued For The YeaYEnded 30 Septpmber 21>25 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 T)kn debtors Prepa)rynents and )¢cNed incom¢ 27,964 4,666 28.232 2,540 32,630 30.772 Jo. CREDrroRS: AMOUNTS FALLING DUE WITHN ONE YEAR 30.9.25 30.9.24 Trade cteditors Other creditors 221 8,423 3,423 10,027 ii. Restrltted Ineornlng re5VllfCeS Resour¢e$ expended 30.9.25 30.9.24 Trafer DiDingTables Zuri¢h grant Equipment EquipmeTht 173 8,457 173 2,677 1.123 6.903 8.630 26,427 1,123 2.850 6,903 Revenue spending 7.unch 2025 TraDsfrr to equipm¢ni brought forward 19,IK)O -1,123 Small equipment Advertising Trnining Trips aJMI aaiviries Repairs BntertainmE]It Bank Staff 752 558 2,612 3,338 1,935 15,749 Bala¢ of Zurich grant 14,248 Henry Smith Charity 35,057 19.400 33,305 21,152 In 2018 £1,646 restrickd funds were ctIved for the puJp05es of puhS1B kitchen equipment for the day centre. which was completed io 2018 aiid IhÈs ha5 now been fvllyd¢pTeciated over the tsseful lifc of Iht asset. In 2020 £1,(K)O reskricted fvrtds were ttceived for the PUTpose of purchasing new ding table5 for Itle day c¢nir¢, which were Jxjrchased in 2020 2j are being depTecialcd Over Ihe useful life of ihe a55eL In 2022 a furth contribution of £2,455 v8$ re¢¢iY¢d towards a Sensory Tabl& Expenditure amounted to £5.940 on ttips ollt, core costs, covid Control and depreckation on restricted assets. In 2023 a grant of £20,0(H) was received fot vw equipment, day tsipg forclienls 2nd new blind8. Delai15 of the amounts sp¢nt arc shown in note I l. Page 10 contined...
The Orchard Den*ntffia Centr¢ Notes to th¢ Ststem¢nt$- ¢oxtlnued ForTht Ended30 Septtmber 2025 ii. MOVRMENT IN FUNDS- ¢oDtlnued In 2024. grants totllling £39,(IUO were received for a staff ohti5trrJas party, Mcw faTpets, staff baining, trip ehtertaintn¢nt, attew defibrillaior and a newlKbil¢r. In previou5 y¢als grants have been received for new equipment atld for tu]ing costs. These hav¢ en detsiled in pvIOuS yeaPs 8ccounts and tbe reJev8llt equ]prncnt has been depreciated over the usefvl life lo thc charity. The balance of unsp¢EIt gtsnt 81 the beMlftg of the year amoutsled to £26,427. At th¢ end of the ypar the UDSPertt amount was £21,151. In 2025 grdnt& lotalling £19,41JO were received. £1,123 5PelJt 0]) tttw cquipiDent which is being depieciJl¢d over 5 years. Otherainounls cxpcnded are delailed abo 11 RELATED PARTY DISCLOSURES There were no relHted p¥ty traMSli0$ forthe year cnd¢d30 SWembEr 2025. Pagell
The Orchard Dem¢ttfla Centre Detailed Sttement of Flnanelal Activiti¢5 For The Year Ended 30 Septembtr 2025 30.9.25 30.9.24 INCOME AND ENDOWMRNTS Donation$ and legaele8 Donations GTants 28,464 18,651 38,SUO 28,464 57.151 InVeStnAt income D¢sit account int¢test 5222 S338 CharAtable Activltie5 Charitable &clLVlfies 318.380 294,636 Totlll irteomlng resource$ 352,066 357,125 EXPENDITtJRE Charltable actlvltles Dgy caitre- Tneal u>sts Day centre- staff Clk81 Day centr¢- enterl8itJment DAY ¢enlre- activities Day cenlre- sundry Day c¢nlrc- nI and p¥op¢tty ¢ost$ FurJiwTe and fittings Ilepreciatio 26.469 213,999 6,L85 4,138 23,532 201,713 3,709 2,765 2,584 23,015 4.347 24,282 4,433 284510 261,685 Support C05tS Management Wagc5 Social 5wunty P¢nsÈoits R¢ni, rdte5 alldwater Insurance Telephone Postage and stationery Sundrics MandEVtnent admin Cotnputer and internet costs Repairs and pr¢ma5¢S eosts Stoff training Bankuhargcs Clcaiiillg 40.199 2,231 1.206 97 3,608 1.436 1,524 1985 558 1314 38,312 2218 1,149 837 3.239 .277 1.149 2,562 521 2J66 2,924 5.156 3,370 442 60.759 61,710 CovernanLY C115ts AtLt)unldiiLy atLd legal fees 1,740 1,440 This page do¢8 not fomi part of the stathlory financial Statent8 Pagc 12
The Or¢hard Dernenti Centre D¢taSled Statemellt of FINaAci%l Actlvltics For The Yt#rEJded 30 September 2025 30.9.25 30.9.24 Totsl reSoue5 expended 347,Q09 324.835 Net income S.057 32,290 This page doe8 not formpartof the statutoryfinartcial statemettts Psge 13