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2025-02-28-accounts

Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

REGISTERED CHARITY NUMBER: 1174480

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

ORCHARD

Archangel Accounting Burnham House Splash Lane Wyton Huntingdon PE28 2AF

Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16

Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees present their report with the financial statements of the charity for the year ended 28 February 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Orchard is a charity focusing on developing treatments for patients suffering from obsessive-compulsive disorder (OCD), a serious mental illness. We work with academia, clinicians, pharmaceutical/biotech companies, government agencies, patients and other charities to fast-track the development of new and innovative treatments for OCD.

OCD is a common, chronic and severely disabling mental illness that affects at least a million people in the UK alone. It is characterised by intrusive thoughts (obsessions) and accompanying rituals (compulsions) aimed at reducing anxiety and distress.

Sixty per cent of OCD patients are also depressed and many are suicidal. The lifetime prevalence of OCD is 2- 3 %. It affects all population groups regardless of gender and culture.

There is an urgent need for the development of new and better treatments, yet the field is severely underfunded. Very little research is carried out by the pharmaceutical industry, and funding for academic research is scarce and difficult to obtain. This is why we have set up Orchard in order to raise much-needed funding for OCD research.

Public benefit

In setting our objectives and planning our activities, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

For the public benefit, the charitable objects are:

  1. to promote and protect the physical and mental health of sufferers of OCD and related disorders, their families and carers including (but not limited to) through the provision of support, education and practical advice.

  2. to improve the diagnosis, treatment and care of persons suffering from OCD and related disorders and their families and carers by facilitating, setting up and supporting (including (but not limited to) by way of funding) specialised and highly skilled, multi-disciplinary international teams to develop new and effective methods of diagnosis, treatment and management of and services for OCD and related disorders and to assist in the publication and dissemination of the useful results.

  3. to assist in such ways as the charity Trustees think fit any charity whose aims include promoting and/or protecting the physical and mental health of sufferers of OCD and related disorders, their families and carers through the provision of funding, grants, support and practical advice.

  4. to advance the education of the general public in all areas relating to OCD and related disorders and to raise awareness of and reduce the stigma related to OCD and related disorders and assist in such ways as the charity Trustees think fit including (but not limited to) through lectures, seminars, webinars, workshops, through the internet and social media and publication of newsletters and research papers and in any other ways in which the charity Trustees think fit.

  5. to advance the education of the public in general (and particularly amongst healthcare professionals and scientists) on the subject of OCD and related disorders and to promote research for the public benefit in all aspects of that subject and to assist in the publication and dissemination of the useful results.

The Trustees have complied with the duty in Section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance.

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025

ACHIEVEMENT AND PERFORMANCE Key achievements, principal activities and fundraising

Strengthening our team and governance

The financial year ending on February 28th, 2025, saw Orchard grow both its expertise and its capacity. We welcomed Dr Ana Maria Pereira de Souza as our new Fundraising & Communications Officer and appointed three new trustees – Dr Chiara Toschi, Dr Ilenia Pampaloni and Katherine Selby – adding lived experience, scientific and digital-media skills to the board. Two long-standing trustees - Vincenzo Garzya and Mr Neil Balmer - departed with thanks due to time commitment restrictions.

Foundation of the Orchard OCD College

The Orchard OCD College was created in March 2024. Working under the umbrella of Orchard OCD, the College comprises prominent researchers and clinicians in the field of Obsessive-Compulsive and Related Disorders (OCRD) working in the UK and internationally. With over 50 members, our goal is to advance understanding and improve health and wellbeing of people with Obsessive Compulsive and Related Disorders (OCRDs) through supporting research collaborations, raising awareness about OCRDs, and informing public policies.

Expanding the OCD Registry and digital outreach

Two short, animated films aimed respectively at young people and researchers went live in March 2024, supported by targeted social-media promotion both from Orchard OCD and the University of Hertfordshire. Registry enrolment rose steadily from 157 volunteers (11 studies) in February 2024 to over 250 volunteers by early 2025, averaging 5–10 new sign-ups each month. Work continues to encourage researchers to report back on recruitment numbers so that the Registry’s impact can be fully quantified.

Trustees approved £45,000 to secure the Registry’s running costs for a further three years and earmarked the remaining £55,000 of a £100,000 budget for Ana Maria's salary over the next three years and a half.

New Trustee Katherine Selby started to work with Ana Maria and Margherita on an enhanced social media strategy for Orchard in order to reach the widest possible public through all our social media channels, i.e., Instagram, LinkedIn, and Facebook.

Advancing our research portfolio

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 28 FEBRUARY 2025

Science Dissemination and Public Engagement

FINANCIAL REVIEW

Financial position

The charity is funded principally from donations. During the period donations of £3,292 (2024: £51,297) were received.

Grants are sought for research into particular areas. During this financial year grants totaling £170,193 (2024: £50,000) were received.

Expenditure during the period was £157,766 (2024: £148,912); leaving reserves of £271,026 (2024: £249,317) of which £26,097 (2024: £64,621) were restricted.

Reserves policy

The Trustees aim to maintain general reserves to cover, as a minimum, eight months of expenditure (covering salary costs and other general and administrative costs), net of depreciation. At the year end the general reserve was £166,529 (2024: £50,664), which is well in excess of the top end of this range.

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025

FUTURE PLANS

Research:

The paper resulting from the Psilocybin study will be published and we will continue to work on the protocol for a larger, randomized clinical trial and on the funding applications to relevant funders.

The Tolcapone study will be completed, and it will be written up for publication in a high impact factor scientific journal.

We will continue to work on re-purposing the funding application for FEATSOCS II, a larger, randomised clinical trial testing the effectiveness of tDCS on OCD symptomatology.

The Trauma & OCD PhD project will continue to progress, finalising its first study and collecting all the date for its second study, while preparing for the third and last study at the same time.

The Deep Brain Stimulation Cost-Offset study conducted in collaboration with Costello Medical will be presented at ISPOR Europe in November 2025 and published in a high impact factor scientific journal.

Hubs:

Our OCD Registry will continue to be key in pushing forwards OCD research and facilitating and accelerating participant recruitment. We aim to expand internationally.

The Orchard OCD College – as demonstrated since its inception in March 2024 – will serve as the main OCD research network in the UK, offering unique opportunities for new partnerships and research collaboration on new grant applications and projects in alignment with our charity’s mission of advancing scientific research into the understanding and treatment of OCD.

Dissemination:

With the launch of out podcast series “The OCD Conversations”, we will continue to disseminate cutting-edge OCD science in a lay-public-accessible way, aiming to reach the widest possible public.

During the second half of 2025, we will launch a social media Raising Awareness Campaign aimed at demystifying common misconceptions about OCD, in order to educate the public about what OCD actually is, i.e., a serious psychiatric condition that can destroy lives.

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity constitutes a Charitable Incorporated Organisation and is governed by its governing document, registered on 1 September 2017 and amended on 7 September 2018.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1174480

Principal address

66 Devonshire Road Cambridge CB1 2BL

Trustees

Dr N T Sireau PhD Mr V Garzya MBA (resigned) Mr S T Fletcher Dr N A Fineberg Mr N J Balmer (resigned) Mr P Chan (appointed 3 November 2023)

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Archangel Accounting Burnham House Splash Lane Wyton Huntingdon PE28 2AF

04/07/2025 Approved by order of the board of trustees on ................................... and signed on its behalf by:

.................................................................... ABAAB50153274BF... Dr N T Sireau PhD - Trustee

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ORCHARD

Independent examiner's report to the trustees of Orchard

I report to the charity trustees on my examination of the accounts of Orchard (the Trust) for the year ended 28 February 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. 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.

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.

Julia Jones FCA

Archangel Accounting Burnham House Splash Lane Wyton Huntingdon PE28 2AF

04/07/2025

Date: .............................................

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025

Unrestricted
Notes
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
3,292
Charitable activities
4
Charitable activities
145,193
Investment income
3
5,990
Total
154,475
EXPENDITURE ON
Raising funds
3,389
Charitable activities
Charitable activities
90,853
Total
94,242
NET INCOME/(EXPENDITURE)
Transfers between funds 12
60,233
-
RECONCILIATION OF FUNDS
Total funds brought forward
60,233
184,696
TOTAL FUNDS CARRIED FORWARD
244,929
Restricted
funds
£
-
25,000
-
25,000
-
63,524
63,524
(38,524)
-
(38,524)
64,621
26,097
2025
Total
2024
Total
funds
£
funds
£
3,292
51,297
170,193
50,000
5,990
53
179,475
101,350
3,389
418
154,377
148,494
157,766
148,912
21,709
-
(47,562)
-
21,709
249,317
(47,562)
296,879
271,026
249,317

The notes form part of these financial statements

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

BALANCE SHEET 28 FEBRUARY 2025

2025 2024
Total Total
funds funds
Notes £ £
CURRENT ASSETS
Debtors 10 323 297
Cash at bank 271,688 250,433
272,011 250,730
CREDITORS
Amounts falling due within one year 11 (985) (1,413)
NET CURRENT ASSETS 271,026 249,317
TOTAL ASSETS LESS CURRENT LIABILITIES 271,026 249,317
NET ASSETS 271,026 249,317
FUNDS 12
Unrestricted funds 244,929 184,696
Restricted funds 26,097 64,621
TOTAL FUNDS 271,026 249,317

The financial statements were approved by the Board of Trustees and authorised for issue on 04/07/2025 . ...................................... and were signed on its behalf by:

............................................. ABAAB50153274BF... Dr N T Sireau PhD - Trustee

The notes form part of these financial statements

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated services

The value of donated services and gifts in kind provided to the Charity are recognised at their open market value in the period in which they are receivable as incoming resources, where the benefit to the charity can be reliably measured.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

continued...

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

1. ACCOUNTING POLICIES - continued

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors 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 estimated or measured reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations
Donated services and facilities
2025
£
3,292
-
3,292
2024
£
51,297
-
51,297

3. INVESTMENT INCOME

INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 5,990 53

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Grants
Charitable activities
Grants received, included in the above, are as follows:
WinTrust Foundation
National Lottery Fund
The Rowlands Trust
Medical Research Council
First Trust Services
5.
GRANTS PAYABLE
Charitable activities
The total grants paid during the year were as follows:
The University of Chicago
Downing College
Hertfordshire Partnership: FEATSOC study
Imperial College London: Psilocybin study
Orchard OCD & University of Cambridge
Contour Creative Display
TConsult Limited

2025
2024
£
£
170,193
50,000
2025
2024
£
£
20,000
30,000
- 20,000
5,000
-
135,193
20,000
10,000
-
170,193
50,000
2025
2024
£
£
68,740
115,169
2025
2024
£
£
-
50,000
5,632
5,968
45,000
19,201
-
40,000
15,536
-
2,152
-
420
-
68,740 115,169

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

Trustees' expenses

During the year no Trustee expenses were paid (2024: nil).

7. STAFF COSTS

Wages and salaries
Social security costs
Pension

The average monthly number of employees during the year was as follows:
Head of Fundraising and Communications
No employees received emoluments in excess of £60,000.
2025
2024
£
£
21,712 22,967
-
-
786
541
22,498 23,508
2025
2024
1
1

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ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 28 FEBRUARY 2024

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable activities
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted funds
Restricted Funds
Total funds
£
£
£
51,297
-
51,297
-
50,000
50,000
53
-
53
51,350
50,000
101,350
418
-
418
85,933
62,561
148,494
86,351
62,561
148,912
35,001
-
12,561
-
47,562
-
11,042
11,042
-
-
23,959
-
23,603
-
47,562
-
208,655
88,224
296,879
184,696
64,621
249,317

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

9.
TANGIBLE FIXED ASSETS
COST
At 1 March 2024 and 28 February 2025
DEPRECIATION
At 1 March 2024 and 28 February 2025
NET BOOK VALUE
At 28 February 2025
At 29 February 2024
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
2025
£
323
2025
£
540
445
985
Computer
equipment
£
1,466
1,466
-
-
2024
£
297
2024
£
900
513
1,413

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Tolcapone Study
PhD into trauma and OCD
Restricted funds
Research into the efficacy of Psilocybin
Patient Registry
Awards for All
Video Project
OCD Workshop
TOTAL FUNDS
Net movement in funds, included in the
above are as follows:
Unrestricted funds
General fund
Tolcapone Study
PhD into trauma and OCD
Restricted funds
Research into the efficacy of Psilocybin
Patient Registry
Awards for All
OCD Workshop
TOTAL FUNDS
At 1/3/24
£
50,664
100,000
34,032
184,696
-
44,621
-
-
20,000
64,621
249,317
Net
movement
in funds
£
115,865
(50,000)
(5,632)
60,233
5,000
(25,000)
(18,144)
-
(380)
(38,524)
21,709
Incoming
resources
£
154,475
-
-
154,475
5,000
20,000
-
-
25,000
179,475
Transfers
between
At
funds
£
28/2/25
£
-
166,529
-
-
50,000
28,400
-
244,929
-
5,000
-
19,621
20,000
1,856
-
(20,000)
-
(380)
-
26,097
-
271,026
Resources
expended
£
Movement
in funds
£
(38,610)
(50,000)
(5,632)

115,865
(50,000)
(5,632)

(94,242)
-
(60,233)
5,000
(45,000) (25,000)
(18,144)
(18,144)
(380)
(380)
(63,524)
(38,524)
(157,766)
21,709

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

12. MOVEMENT IN FUNDS – continued

Comparatives for movement in funds
Unrestricted funds
General fund
Tolcapone Study
PhD into trauma and OCD
Restricted funds
Research into the efficacy of Psilocybin
Patient Registry
Video Project
OCD Workshop
TOTAL FUNDS
Comparative net movement in funds, included
in the above are as follows:
At 1/3/23
£
73,655
135,000
-
208,655
51,042
32,182
5,000
-
88,224
296,879
Net
movement
in funds
£
20,967
(50,000)
(5,968)
(35,001)
(40,000)
7,439
-
20,000
(12,561)
(47,562)
Transfers
between
funds
£
(43,958)
15,000
40,000
11,042
(11,042)
5,000
(5,000)
-
(11,042)
-
At
29/2/24
£
50,664
100,000
34,032
184,696
-
44,621
-
20,000
64,621
249,317
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 51,350 (30,383) 20,967
Tolcapone Study - (50,000) (50,000)
PhD into trauma and OCD - (5,968)
(5,968)
51,350 (86,351)
(35,001)
Restricted funds
Research into the efficacy of Psilocybin - (40,000) (40,000)
Patient Registry 30,000 (22,561) 7,439
OCD Workshop 20,000 - 20,000
50,000 (62,561) (12,561)
TOTAL FUNDS 101,350 (148,912) (47,562)

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Docusign Envelope ID: EC3FB640-0F7C-4E77-9D43-EE00D5BA2BEF

ORCHARD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025

Restricted funds

Designated funds

13. RELATED PARTY DISCLOSURES

During the year, Trustees and their related parties made donations totalling £nil (2024 £14,000).

Page 16